LRB-5919/1
KP:amn
2023 - 2024 LEGISLATURE
March 6, 2024 - Introduced by Representatives Ratcliff, Madison, Clancy,
Stubbs, Palmeri, Sinicki, Baldeh and Joers, cosponsored by Senator Larson.
Referred to Committee on Ways and Means.
AB1152,1,2
1An Act to create 70.11 (4m) (bm) and 70.11 (4m) (d) of the statutes;
relating to:
2the property tax exemption for nonprofit hospitals.
Analysis by the Legislative Reference Bureau
This bill disallows a nonprofit hospital from being exempt from property
taxation for a year in which the total amount of charity care provided by the hospital
during the hospital's most recently completed fiscal year is less than the total amount
of property taxes that would have been levied against the hospital's property.
Current law generally exempts nonprofit hospitals from property taxation.
For further information see the 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:
AB1152,1
3Section
1. 70.11 (4m) (bm) of the statutes is created to read:
AB1152,2,24
70.11
(4m) (bm) 1. This subsection does not apply to a hospital for a year in
5which the total amount of charity care provided by the hospital during the hospital's
6most recently completed fiscal year before January 1 of that year is less than the total
1amount of taxes that would be levied against the hospital's property, as determined
2under subd. 2., if the property was subject to taxation under this chapter.
AB1152,2,83
2. The assessor of the taxation district in which a hospital is located shall assess
4the value of the hospital's property and shall calculate the total amount of taxes that
5would be levied against the hospital, less the amount of the credits under s. 79.10 (4)
6and (5m) that would be allocable to the property, by all taxing jurisdictions to which
7the hospital's property would be subject if the property was subject to taxation under
8this chapter.
AB1152,2
9Section
2. 70.11 (4m) (d) of the statutes is created to read:
AB1152,2,1010
70.11
(4m) (d) In this subsection, “charity care” means any of the following:
AB1152,2,1211
1. Free or discounted services provided under the hospital's financial
12assistance policy.
AB1152,2,1513
2. Unreimbursed costs of the hospital for providing without receiving payment
14or subsidy goods, activities, or services that address the health of low-income or
15underserved individuals.
AB1152,2,1716
3. Direct or indirect financial or in-kind subsidies provided to the state or local
17governments.
