LRB-2372/1
PJD:kmg:jf
1999 - 2000 LEGISLATURE
September 2, 1999 - Introduced by Representatives Kreuser, Black, Bock,
Carpenter, La Fave, J. Lehman, Miller, Reynolds, Sinicki, Suder
and Sykora,
cosponsored by Senator Baumgart. Referred to Committee on Ways and
Means.
AJR71,1,3 1To amend section 1 of article VIII of the constitution; relating to: real estate taxes
2on the first $25,000 of assessed value of certain real property (first
3consideration).
Analysis by the Legislative Reference Bureau
This proposed constitutional amendment, proposed to the 1999 legislature on
first consideration, exempts from real estate taxes the first $25,000 of assessed value
of real property that is owned, and occupied at least 51% of the year, by a resident
of this state as the property owner's primary residence.
The general statement of the Wisconsin Constitution that the "rule of taxation
shall be uniform" is already subject to a number of exceptions: real estate taxes may
be collected in more than one way; forests, minerals, agricultural land, undeveloped
land and certain kinds of personal property may be taxed differently than is other
property; and nonuniform income taxes, privilege taxes and occupational taxes may
be imposed.
In addition to the substantive changes, this joint resolution makes stylistic
changes and breaks this section into subsections to facilitate future amendments
and to avoid conflicts if other amendments to this section are proposed.
A constitutional amendment requires adoption by 2 successive legislatures,
and ratification by the people, before it can become effective.
AJR71,1,4 4Resolved by the assembly, the senate concurring, That:
AJR71, s. 1 5Section 1. Section 1 of article VIII of the constitution is amended to read:
AJR71,2,2
1[Article VIII] Section 1. The rule of taxation shall be uniform but the except as
2follows:
AJR71,2,4 3(1) The legislature may empower by law authorize cities, villages or towns to
4collect and return taxes on real estate located therein by optional methods.
AJR71,2,7 5(2) Taxes shall be levied upon such property with such classifications as to
6forests and minerals including or separate or severed from the land, as the
7legislature shall prescribe prescribes by law.
AJR71,2,10 8(3) Taxation of agricultural land and undeveloped land, both as defined by law,
9need not be uniform with the taxation of each other nor with the taxation of other real
10property.
AJR71,2,16 11(4) Taxation of merchants' stock-in-trade, manufacturers' materials and
12finished products, and livestock need not be uniform with the taxation of real
13property and other personal property, but the taxation of all such merchants'
14stock-in-trade, manufacturers' materials and finished products and livestock shall
15be uniform, except that the legislature may provide by law that the value thereof
16shall be determined on an average basis. Taxes may also be imposed
AJR71,2,19 17(5) The legislature may by law impose taxes on incomes, privileges and
18occupations, which taxes may be graduated and progressive, and reasonable
19exemptions may be provided.
AJR71,2,23 20(6) The first $25,000 of assessed value of real property that is owned, and
21occupied at least 51% of the year, by a resident of this state as the property owner's
22primary residence is exempt from real estate taxes, beginning with real property
23assessed as of the January 1 after ratification of this subsection.
AJR71,3,3
1Be it further resolved, That this proposed amendment be referred to the
2legislature to be chosen at the next general election and that it be published for 3
3months previous to the time of holding such election.
AJR71,3,44 (End)
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