SB74: Bill Text

LRB-1612/1

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1997 - 1998 LEGISLATURE

1997 Senate BILL 74

February 12, 1997 - Introduced by Senators Adelman, Cowles and Wineke, cosponsored by Representatives Duff, Ainsworth, Urban, Powers, Baldwin, R. Young, Bock, Ryba and L. Young. Referred to Joint survey committee on Tax Exemptions.

SB74,1,3 An Act to amend 70.11 (4) of the statutes; relating to: narrowing the property tax exemption for educational and other institutions to exclude recreational organizations.

Analysis by the Legislative Reference Bureau

This bill narrows the property tax exemption for educational, religious, benevolent and similar organizations to exclude recreational organizations.

This bill will be referred to the joint survey committee on tax exemptions for a detailed analysis, which will be printed as an appendix to this bill.

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:

SB74, s. 1 Section 1. 70.11 (4) of the statutes is amended to read:

SB74,2,24 70.11 (4) Educational, religious and benevolent institutions; women's clubs; historical societies; fraternities; libraries. Property owned and used exclusively by educational institutions offering regular courses 6 months in the year; or by churches or religious, educational or benevolent associations, including benevolent nursing homes and retirement homes for the aged but not including an organization that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3) or an organization that is issued a certificate of authority under ch. 618 and that offers a health maintenance organization or a limited service health organization, not including property owned by an organization that is devoted solely to recreational activities and not including property owned by any nonstock, nonprofit corporation which services guaranteed student loans for others or on its own account, and also including property owned and used for housing for pastors and their ordained assistants, members of religious orders and communities, and ordained teachers, whether or not contiguous to and a part of other property owned and used by such associations or churches; or by women's clubs; or by domestic, incorporated historical societies; or by domestic, incorporated, free public library associations; or by fraternal societies operating under the lodge system (except university, college and high school fraternities and sororities), but not exceeding 10 acres of land necessary for location and convenience of buildings while such property is not used for profit. Property owned by churches or religious associations necessary for location and convenience of buildings, used for educational purposes and not for profit, shall not be subject to the 10-acre limitation but shall be subject to a 30-acre limitation. Property that is exempt from taxation under this subsection and is leased remains exempt from taxation only if, in addition to the requirements specified in the introductory phrase of this section, the lessee does not discriminate on the basis of race.

SB74, s. 2 Section 2. Effective date.

SB74,3,1 (1) This act takes effect on the January 1 after publication.

SB74,3,2 (End)