2019 - 2020 LEGISLATURE
October 10, 2019 - Introduced by Senators Nass,
Feyen and Wanggaard,
cosponsored by Representatives
Loudenbeck, Mursau, Murphy, Milroy and
Dittrich. Referred to Committee on Agriculture, Revenue and Financial
1An Act to amend
66.0602 (3) (h) 1., 66.0602 (3) (h) 2. a. and 66.0602 (3) (h) 2. 2
b. of the statutes; relating to: an exception from local levy limits for certain
3amounts levied for charges assessed by a joint emergency medical services
Analysis by the Legislative Reference Bureau
Generally under current law, local levy limits are applied to the property tax
levies that are imposed in December of each year. Current law prohibits any city,
village, town, or county (political subdivision) from increasing its levy by a
percentage that exceeds its “valuation factor," which is defined as the greater of
either 0 percent or the percentage change in the political subdivision's equalized
value due to new construction, less improvements removed. In addition, the
calculation of a political subdivision's levy does not include any tax increment that
is generated by a tax incremental district.
Current law contains a number of exceptions to the levy limit, such as amounts
a county levies for a countywide emergency medical system, for a county children
with disabilities education board, and for certain bridge and culvert construction and
repair. In addition, a political subdivision may exceed the levy limit that is otherwise
applicable if its governing body adopts a resolution to do so and if that resolution is
approved by the electors in a referendum.
Another current law exception (the joint fire department exception) is for the
amount that a city, village, or town (municipality) levies to pay for charges assessed
by a joint fire department, but only to the extent that the amount levied to pay for
such charges would cause the municipality to exceed the otherwise applicable levy
limit. This exception to the levy limit applies only if the charges assessed by a joint
fire department increase in the current year by an amount equal to or less than the
rate of inflation over the preceding year, plus 2 percent, and if the municipality's
governing body adopts a resolution in favor of exceeding the otherwise applicable
Under this bill, the joint fire department exception is expanded so that it also
applies to the amount that a municipality levies to pay for charges assessed by a joint
emergency medical services district, subject to the same conditions and limitations
as current apply to a joint fire department. The bill first applies to a levy that is
imposed in December 2019.
For further information see the state and 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:
66.0602 (3) (h) 1. of the statutes is amended to read:
(h) 1. Subject to subd. 2., the limit otherwise applicable under this 3
section does not apply to the amount that a city, village, or town levies in that year 4
to pay for charges assessed by a joint fire department or a joint emergency medical
, but only to the extent that the amount levied to pay for such charges 6
would cause the city, village, or town to exceed the limit that is otherwise applicable 7
under this section.
66.0602 (3) (h) 2. a. of the statutes is amended to read:
(h) 2. a. The total charges assessed by the joint fire department or
10the joint emergency medical services district
for the current year increase, relative 11
to the total charges assessed by the joint fire department or the joint emergency
12medical services district
for the previous year, by a percentage that is less than or 13
equal to the percentage change in the U.S. consumer price index for all urban 14
consumers, U.S. city average, as determined by the U.S. department of labor, for the 15
12 months ending on September 30 of the year of the levy, plus 2 percent.
66.0602 (3) (h) 2. b. of the statutes is amended to read:
(h) 2. b. The governing body of each city, village, and town that is 3
served by the joint fire department or the joint emergency medical services district
adopts a resolution in favor of exceeding the limit as described in subd. 1.
(1) This act first applies to a levy that is imposed in December 2019.