LRB-0120/1
JK:klm
2019 - 2020 LEGISLATURE
June 25, 2019 - Introduced by Representatives Novak, Shankland, Considine,
Edming, Kitchens, Milroy, Quinn, Rohrkaste, Sargent, Spiros, Spreitzer,
Swearingen, Snyder, Sinicki and Skowronski, cosponsored by Senators
Marklein, Bewley, Testin and Bernier. Referred to Committee on
Government Accountability and Oversight.
AB310,1,3 1An Act to renumber and amend 66.0602 (4) (c); to amend 66.0602 (2m) (b) 4.
2and 66.0602 (4) (a); and to create 66.0602 (4) (c) 1. to 4. of the statutes; relating
3to:
holding a referendum to increase a political subdivision's levy limit.
Analysis by the Legislative Reference Bureau
Under current law, with certain exceptions, no political subdivision may
increase its property tax levy in any year by a percentage that exceeds the valuation
factor. The valuation factor is a percentage equal to the greater of either the
percentage change in the political subdivision's January 1 equalized property values
due to new construction (less improvements removed between the previous year and
the current year) or zero percent. One exception allows a political subdivision to
increase its levy limit beyond the amount of the previous year's levy, as increased by
the valuation factor, by adopting a resolution and having the increase approved at
a referendum. The increase may apply for the next fiscal year or on an ongoing basis
Current law prescribes the exact wording of the ballot question. The ballot
question must include the name of the political subdivision and provide a description
of the levy limit that applies to the political subdivision for the next fiscal year. The
ballot question must then ask the elector whether he or she agrees to allow the
political subdivision to exceed the limit by a specified amount, which is also
expressed as a percentage increase from the previous year's levy. The question must
also describe the purpose for which the increase will be used. For any levy in an
odd-numbered year, the political subdivision may call a special referendum to
consider the question. In an even-numbered year, the political subdivision must

hold the referendum at the next spring primary or election or partisan primary or
general election following adoption of the resolution.
This bill allows a political subdivision to use its best estimate of its valuation
factor, based on the most current data available to it, in order to adopt a resolution
and hold a referendum to increase its levy beyond the allowable limit. The political
subdivision may call a special referendum to consider the resolution. Otherwise, the
referendum would be held at the spring primary or election or partisan primary or
general election. The bill does not prescribe the exact wording for the ballot, but
instead provides that the question include the following:
1. The name of the political subdivision to which the levy increase applies.
2. The purpose for which the increase will be used.
3. If the increase is for the next fiscal year only, the percentage increase in the
levy from the previous year's levy and the amount of the increase.
4. If the increase is on an ongoing basis, the amount of the increase for each
fiscal year for which the increase applies.
For further information see the local fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB310,1 1Section 1. 66.0602 (2m) (b) 4. of the statutes is amended to read:
AB310,2,82 66.0602 (2m) (b) 4. The requirement under subd. 2. or 3. does not apply if the
3governing body of the political subdivision adopts a resolution that the levy limit
4should not be reduced and if the resolution is approved in a referendum. The
5procedure under sub. (4) applies to a referendum under this subdivision, except that
6the resolution and referendum question need not specify an amount of increase in
7the levy limit or the length of time for which the levy limit increase will apply and
8the referendum question need not follow the question format under sub. (4) (c)
.
AB310,2 9Section 2. 66.0602 (4) (a) of the statutes is amended to read:
AB310,3,1110 66.0602 (4) (a) A political subdivision may exceed the levy increase limit under
11sub. (2) if its governing body adopts a resolution to that effect and if the resolution
12is approved in a referendum. For purposes of this paragraph, the political
13subdivision may use its best estimate of its valuation factor, based on the most

1current data available to it.
The resolution shall specify the proposed amount of
2increase in the levy beyond the amount that is allowed under sub. (2), the purpose
3for which the increase will be used, and whether the proposed amount of increase is
4for the next fiscal year only or if it will apply on an ongoing basis. With regard to a
5referendum relating to the 2005 levy, or any levy in an odd-numbered year
6thereafter, the
The political subdivision may call a special referendum for the
7purpose of submitting the resolution to the electors of the political subdivision for
8approval or rejection. With regard to a referendum relating to the 2006 levy, or any
9levy in an even-numbered year thereafter, the
Otherwise, a referendum shall may
10be held at the next succeeding spring primary or election or partisan primary or
11general election.
AB310,3 12Section 3. 66.0602 (4) (c) of the statutes is renumbered 66.0602 (4) (c) (intro.)
13and amended to read:
AB310,4,314 66.0602 (4) (c) (intro.) The referendum shall be held in accordance with chs. 5
15to 12. The political subdivision shall provide the election officials with all necessary
16election supplies. The form of the ballot shall correspond substantially with the
17standard form for referendum ballots under ss. 5.64 (2) and 7.08 (1) (a). The question
18shall be submitted as follows: “Under state law, the increase in the levy of the ....
19(name of political subdivision) for the tax to be imposed for the next fiscal year, ....
20(year), is limited to ....%, which results in a levy of $.... Shall the .... (name of political
21subdivision) be allowed to exceed this limit and increase the levy for the next fiscal
22year, .... (year), for .... (purpose for which the increase will be used), by a total of ....%,
23which results in a levy of $....?". In preparing the ballot question for a referendum
24held at a partisan primary in 2014, as it relates to the allowable amount of levy rate
25increase and the total amount of a levy, a county with a population of at least 30,000,

1but no more than 40,000, that is adjacent to a county with a population exceeding
2450,000, shall use the most recent data that it has and the most recent data that is
3available from the department of revenue.
include the following:
AB310,4 4Section 4. 66.0602 (4) (c) 1. to 4. of the statutes are created to read:
AB310,4,65 66.0602 (4) (c) 1. The name of the political subdivision to which the levy
6increase applies.
AB310,4,77 2. The purpose for which the increase will be used.
AB310,4,98 3. If the increase is for the next fiscal year only, the percentage increase in the
9levy from the previous year's levy and the amount of the increase.
AB310,4,1110 4. If the increase is on an ongoing basis, the amount of the increase for each
11fiscal year for which the increase applies.
AB310,4,1212 (End)
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