AJR64,4,3
11. For all governmental units, the periodic census conducted by the United
2States department of commerce or its successor agency, or the annual update of such
3census;
AJR64,4,64 2. For all governmental units other than this state, a different measure or index
5of population adopted by the legislature, by joint resolution, upon the affirmative
6vote of two-thirds of the members present of each house; or
AJR64,4,97 3. For a governmental unit, other than this state, an estimate of the population
8of the governmental unit adopted upon the affirmative vote of two-thirds of the
9members present of the governing body of the governmental unit.
AJR64,4,1110 (g) "Professional drafting agency" means the professional drafting agency of
11the legislature designated by the legislature by law.
AJR64,4,1412 (2) (a) This section first applies to a governmental unit on the first day of the
13first fiscal year of the governmental unit that occurs after the ratification of this
14paragraph, or as otherwise stated in this section.
AJR64,4,1515 (b) All provisions of this section are self-executing and severable.
AJR64,4,1916 (c) Any individual or class of individuals have standing to bring a suit to enforce
17this section. A court of record shall award a successful plaintiff costs and reasonable
18attorney fees in the suit, but may not allow a governmental unit to recover costs and
19reasonable attorney fees unless a suit against it is ruled frivolous.
AJR64,4,2420 (3) (a) The maximum annual percentage change in fiscal year spending by the
21state equals inflation in the prior calendar year as compared to the year prior to that
22year, plus the percentage change in the state population in the prior calendar year
23if a positive number, adjusted for revenue changes approved by the electors under
24this section after the year in which the ratification of this paragraph occurs.
AJR64,5,5
1(b) The maximum annual percentage change in fiscal year spending by a school
2district equals inflation in the prior calendar year, plus the percentage change in its
3pupil enrollment in the prior calendar year as compared to the year prior to that year
4if a positive number, adjusted for revenue changes approved by the electors under
5this section after the year in which the ratification of this paragraph occurs.
AJR64,5,116 (c) The maximum annual percentage change in fiscal year spending by a
7governmental unit, other than the state or a school district, equals inflation in the
8prior calendar year, plus the percentage change in the population of the
9governmental unit in the prior calendar year as compared to the year prior to that
10year if a positive number, adjusted for revenue changes approved by the electors
11under this section after the year in which the ratification of this paragraph occurs.
AJR64,5,1812 (d) Population under this subsection shall be adjusted to match the population
13under each federal decennial census. Notwithstanding par. (c), if a governmental
14unit, other than this state or a school district, overestimates its population and
15increases its spending accordingly, it may not increase its fiscal year spending until
16its spending limit reaches the amount determined under par. (c) according to sub. (1)
17(f) 1. or 2. For this paragraph, population increases are limited to the average yearly
18increase in the governmental unit's population between the 2 prior censuses.
AJR64,5,2519 (e) The legislature, by law, shall provide a mechanism to adjust the amount of
20a limitation under this section to reflect any subsequent transfer of all or any part
21of the cost of providing a governmental function. The mechanism shall adjust the
22amount of a limitation so that the total costs are not increased as a result of the
23transfer. The adjustment mechanism provided for in this paragraph shall be used
24in determining a limitation under this section beginning with the fiscal year
25immediately following the transfer.
AJR64,6,7
1(f) The legislature, by law, shall provide a mechanism to adjust the amount of
2a limitation under this section to reflect any subsequent annexation; creation of a
3new governmental unit; or consolidation, or change in the boundaries, of a
4governmental unit. The adjustment mechanism provided for in this paragraph shall
5be used in determining a limitation under this section beginning with the fiscal year
6immediately following the annexation, creation of a new governmental unit, or
7consolidation or change in the boundaries of a governmental unit.
AJR64,6,108 (4) Beginning on the first day that occurs after the ratification of this
9paragraph, a governmental unit must have elector approval under this section in
10advance for any of the following:
AJR64,6,1211 (a) Exceeding on a temporary or permanent basis a spending limit under this
12section.
AJR64,6,1613 (b) Unless it is an emergency tax meeting the requirements of sub. (6) (b), a new
14tax, tax rate increase, extension of an expiring tax, or a tax change causing a net tax
15revenue gain to the governmental unit, including one required under section 5 of this
16article, section 4 of article X or section 3 (3) or (4) of article XI.
AJR64,6,2117 (5) (a) A ballot issue may be submitted only at an election at which either
18members of the legislature or members of the judiciary are regularly elected or at a
19primary election held to nominate candidates to be voted for at such an election, or
20on the Tuesday next succeeding the first Monday of November in odd-numbered
21years.
AJR64,7,222 (b) At least 15 days before a ballot issue election, the governmental unit shall
23mail a titled notice or set of notices addressed to "All Qualified Electors" at each
24address of one or more residents of the governmental unit. A notice shall have this

1order of preference: "NOTICE OF REFERENDUM TO EXCEED SPENDING
2LIMITS/INCREASE TAXES." A notice shall include only:
AJR64,7,43 1. The election date and hours, the ballot title and text and the address and
4telephone number of the election office of the governmental unit;
AJR64,7,85 2. For a proposed increase in spending or taxation, the total or estimated total
6of fiscal year spending by the governmental unit for the current year and each of the
7past 4 years, and the overall percentage and dollar change of the proposed increase
8over the past 4 years;
AJR64,7,129 3. For the first full fiscal year of each proposed tax increase, an estimate of the
10maximum dollar amount of each increase by the governmental unit and an estimate
11of the maximum dollar amount of fiscal year spending by the governmental unit
12without the increase; and
AJR64,7,1413 4. Two summaries, up to 500 words each, one for and one against the ballot
14issue.
AJR64,7,1915 (c) The summaries under par. (b) 4. shall be prepared for this state by the
16professional drafting agency and, for a governmental unit other than this state, by
17a person designated by the governing body of the governmental unit. The summaries
18under par. (b) 4. may not mention the name of a person or group or an endorsement
19of, or a statement or position against, the ballot issue.
AJR64,7,2420 (d) A ballot question for an increase in spending or taxation shall begin "SHALL
21(GOVERNMENTAL UNIT) SPENDING LIMITS BE EXCEEDED BY (full fiscal
22year dollar amount in excess of the limit)?"; or "SHALL (GOVERNMENTAL UNIT)
23TAXES BE INCREASED BY (first, or, if phased in, final, full fiscal year dollar
24increase) ANNUALLY?".
AJR64,7,2525 (6) (a) This section does not grant new taxing power.
AJR64,8,2
1(b) Any emergency tax imposed by the state must meet all of the following
2conditions:
AJR64,8,43 1. Two-thirds of the members elected to each house of the legislature must
4declare the emergency and impose the tax by separate recorded roll call votes.
AJR64,8,75 2. Emergency tax revenue may be spent only after the reserve under sub. (7)
6is depleted, and must be refunded under this section within 180 days after the
7emergency ends if not spent on the emergency.
AJR64,8,108 3. An emergency tax that is not approved at the first election permitted under
9sub. (5) (a) that occurs at least 60 days after the declaration shall expire at the end
10of the taxable year in which the election is held.
AJR64,8,1511 (7) (a) Each governmental unit shall reserve for the first fiscal year that occurs
12after the ratification of this paragraph 1% or more, for the 2nd fiscal year that occurs
13after the ratification of this paragraph 2% or more, for the 3rd fiscal year that occurs
14after the ratification of this paragraph 3% or more, and for all later fiscal years,
15except as provided in par. (b), 4% or more, of its fiscal year estimated spending.
AJR64,8,1616 (b) Unused reserves become part of the next year's reserve.
AJR64,8,2417 (c) If the use of the reserve decreases the reserve below 4% in the 4th fiscal year
18that occurs after the ratification of this paragraph or a later year, the governmental
19unit, beginning in the 4th fiscal year that occurs after the ratification of this
20paragraph, shall reserve, in addition to the unused reserve from the prior year, 1%
21or more for the first year after the reserve is decreased below 4%, 2% or more for the
222nd year after the reserve is decreased below 4%, 3% or more for the 3rd year after
23the reserve is decreased below 4% and 4% or more for the 4th year after the reserve
24is decreased below 4%.
AJR64,9,5
1(d) Money reserved under this subsection may not be expended by the state
2unless two-thirds of the members elected to each house of the legislature, or by a
3governmental unit other than the state unless two-thirds of the members of the
4governing body of the governmental unit, declare the necessity for the expenditure
5and make the expenditure by separate recorded roll call votes.
AJR64,9,96 (8) This state shall not impose upon any other governmental unit any part of
7the total costs of a new program or service, or an increase in the costs of an existing
8program or service, unless a specific appropriation is made sufficient to pay the
9governmental unit for those costs.
AJR64,9,1310 (9) (a) Except as provided in par. (b), the proportion of costs of all other
11governmental units, taken as a group, that the state pays shall not be reduced below
12that proportion in effect on the first day that occurs after the ratification of this
13section.
AJR64,9,1714 (b) The state is not required to pay, but may pay, in whole or in part, an amount
15or proportion of costs of all other governmental unit, taken as a group, that are in
16excess of the limitations under this section and attributable to elector approval under
17this section.
AJR64,9,2118 (10) (a) If a tax increase or fiscal year spending exceeds an estimate in sub. (5)
19(b) 3. for the same fiscal year, the tax increase is thereafter reduced by the proportion
20that the increase is of the combined dollar excess, and the combined excess revenue
21shall be refunded in the next fiscal year.
AJR64,9,2422 (b) A governmental unit shall reduce tax rates for the next tax year to reflect
23the excess of revenues over expenditures in a tax year, unless the electors under this
24section approve a taxing or spending change.
AJR64,10,6
1(c) A governmental unit shall refund revenue collected, kept or spent in
2violation of this section since 4 full fiscal years before a suit is filed with 10% annual
3simple interest from the date of the initial violation. Notwithstanding section 1 of
4this article, a governmental unit may use any reasonable method for a refund under
5this section, including a temporary tax credit or rate reduction, and a refund need
6not be proportional when prior payments are impractical to identify or return.
AJR64, s. 4 7Section 4. Numbering of new provisions. (1) The new subsection (3) of
8section 8 of article VIII of the constitution created in this joint resolution shall be
9designated by the next higher open whole subsection number in that section in that
10article if, before the ratification by the people of the amendment proposed in this joint
11resolution, any other ratified amendment has created a subsection (3) of section 8 of
12article VIII of the constitution of this state. If one or more joint resolutions create
13a subsection (3) of section 8 of article VIII simultaneously with the ratification by the
14people of the amendment proposed in this joint resolution, the subsections created
15shall be numbered and placed in a sequence so that the subsections created by the
16joint resolution having the lowest enrolled joint resolution number have the numbers
17designated in that joint resolution and the subsections created by the other joint
18resolutions have numbers that are in the same ascending order as are the numbers
19of the enrolled joint resolutions creating the subsections.
AJR64,11,620 (2) The new section 11 of article VIII of the constitution created in this joint
21resolution shall be designated by the next higher open whole section number in that
22article if, before the ratification by the people of the amendment proposed in this joint
23resolution, any other ratified amendment has created a section 11 of article VIII of
24the constitution of this state. If one or more joint resolutions create a section 11 of
25article VIII simultaneously with the ratification by the people of the amendment

1proposed in this joint resolution, the sections created shall be numbered and placed
2in a sequence so that the sections created by the joint resolution having the lowest
3enrolled joint resolution number have the numbers designated in that joint
4resolution and the sections created by the other joint resolutions have numbers that
5are in the same ascending order as are the numbers of the enrolled joint resolutions
6creating the sections.
AJR64,11,9 7Be it further resolved, That this proposed amendment be referred to the
8legislature to be chosen at the next general election and that it be published for 3
9months previous to the time of holding such election.
AJR64,11,1010 (End)
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