LRB-1490/1
JK:eev:rs
2013 - 2014 LEGISLATURE
September 17, 2013 - Introduced by Representative Bewley, cosponsored by
Senator Jauch. Referred to Committee on Ways and Means.
AB372,1,4 1An Act to create 70.62 (4) of the statutes; relating to: an exemption from the
2county property tax levy for municipalities on Madeline Island and Washington
3Island that levy taxes for airports or for public health or economic development
4services.
Analysis by the Legislative Reference Bureau
Under this bill, a town located on Madeline Island or Washington Island is
exempt from the county property tax levy related to operating or maintaining, or
providing services to, an airport or for public health or economic development
services, if the town levies a tax for the same purposes and in an amount that is
proportionate to the amount the county levies for those purposes.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the 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:
AB372,1 5Section 1. 70.62 (4) of the statutes is created to read:
AB372,2,7
170.62 (4) Exemption from levy. (a) If a county levies a tax under sub. (1) for
2operating or maintaining, or providing services to, an airport, for public health
3services, or economic development services, a town located in the county, and on
4Madeline Island or Washington Island, shall be exempt from the taxes levied for such
5purposes if the town applies to the county for an exemption and the town provides
6documentation with the application that indicates that the town levies a tax for the
7same purpose that is at least equal to the amount calculated as follows:
AB372,2,128 1. Divide the amount of tax the county levied in the prior year for operating or
9maintaining, or providing services to, an airport, for public health services, or
10economic development services, less any amount levied for capital expenditures, by
11the equalized valuation of property in that area of the county that was subject to the
12county property tax levy for such services in the prior year.
AB372,2,1413 2. Multiply the amount determined under subd. 1. by the equalized valuation
14of property in the town for the current year.
AB372,2,2115 (b) For purposes of par. (a), "public health services" includes emergency fire,
16ambulance, and medical services and operating or maintaining a community health
17care clinic. For purposes of par. (a), "economic development services" includes
18providing community, business, and economic development information and
19assistance services and programs, loans, surveys, design assistance, site preparation
20and infrastructure for brownfield development, administrative assistance, and
21permitting assistance.
AB372,2 22Section 2. Initial applicability.
AB372,2,2323 (1) This act first applies to the property tax assessments as of January 1, 2013.
AB372,2,2424 (End)
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