LRB-0807/1
JK:kjf:md
2009 - 2010 LEGISLATURE
February 3, 2009 - Introduced by Senators Hansen, Wirch, Lehman, Erpenbach,
Lassa, Decker, Plale, Carpenter
and Risser, cosponsored by Representatives
Soletski, Garthwaite, Pope-Roberts, Benedict, Staskunas, Fields, Turner,
Black, Berceau, Zepnick
and Pocan. Referred to Committee on Health,
Health Insurance, Privacy, Property Tax Relief, and Revenue.
SJR7,1,4 1To amend section 1 of article VIII; and to create section 1 (1) (e) of article VIII of
2the constitution; relating to: providing property tax relief from school district
3property taxes to persons who have their principal dwelling in this state (first
4consideration).
Analysis by the Legislative Reference Bureau
This proposed constitutional amendment, proposed to the 2009 legislature on
first consideration, excepts from the requirement of the "uniformity clause" a
property tax exemption from school district property taxes that is provided to
individuals who own property in this state that the individual uses as his or her
principal dwelling. The exemption applies only to the first $60,000, as adjusted by
the annual change in inflation, of the property's fair market value.
The general statement of the Wisconsin Constitution that the "rule of taxation
shall be uniform" is subject to other exceptions: real estate taxes may be collected
in more than one way, and forests, minerals, agricultural land, undeveloped land,
and certain kinds of personal property may be taxed differently than is other
property.
In addition to the substantive changes, this joint resolution makes stylistic
changes and breaks section 1 of the constitution into subsections to facilitate future
amendments and to avoid conflicts if other amendments to the section are proposed.

A constitutional amendment requires adoption by two successive legislatures,
and ratification by the people, before it can become effective.
SJR7,2,1 1Resolved by the senate, the assembly concurring, That:
SJR7, s. 1 2Section 1. Section 1 of article VIII of the constitution is amended to read:
SJR7,2,43 [Article VIII] Section 1 (1) The rule of taxation shall be uniform but the except
4as follows:
SJR7,2,6 5(a) The legislature may empower by law authorize cities, villages, or towns to
6collect and return taxes on real estate located therein by optional methods.
SJR7,2,9 7(b) Taxes shall be levied upon such property with such classifications as to
8forests and minerals including or separate or severed from the land, as the
9legislature shall prescribe. prescribes by law.
SJR7,2,12 10(c) Taxation of agricultural land and undeveloped land, both as defined by law,
11need not be uniform with the taxation of each other nor with the taxation of other real
12property.
SJR7,2,18 13(d) Taxation of merchants' stock-in-trade, manufacturers' materials and
14finished products, and livestock need not be uniform with the taxation of real
15property and other personal property, but the taxation of all such merchants'
16stock-in-trade, manufacturers' materials and finished products, and livestock shall
17be uniform, except that the legislature may provide by law that the value thereof
18shall be determined on an average basis. Taxes may also be imposed
SJR7,2,21 19(2) The legislature may by law impose taxes on incomes, privileges, and
20occupations, which taxes may be graduated and progressive, and reasonable
21exemptions may be provided.
SJR7, s. 2 22Section 2. Section 1 (1) (e) of article VIII of the constitution is created to read:
SJR7,3,5
1[Article VIII] Section 1 (1) (e) The legislature shall provide by law a property
2tax exemption from property taxes imposed by school districts for property that is
3used by the property owner as his or her principal dwelling. The property tax
4exemption shall apply only to the first $60,000, as adjusted by the annual change in
5inflation, of the property's fair market value.
SJR7, s. 3 6Section 3. Numbering of new provisions. (1) The new paragraph (e) of
7subsection (1) of section 1 of article VIII of the constitution created in this joint
8resolution shall be designated by the next higher open whole paragraph letter in that
9subsection in that section in that article if, before the ratification by the people of the
10amendment proposed in this joint resolution, any other ratified amendment has
11created a paragraph (e) of subsection (1) of section 1 of article VIII of the constitution
12of this state. If one or more joint resolutions create a paragraph (e) of subsection (1)
13of section 1 of article VIII simultaneously with the ratification by the people of the
14amendment proposed in this joint resolution, the paragraphs created shall be
15lettered and placed in a sequence so that the paragraphs created by the joint
16resolution having the lowest enrolled joint resolution number have the letters
17designated in that joint resolution and the paragraphs created by the other joint
18resolutions have letters that are in the same ascending order as are the letters of the
19enrolled joint resolutions creating the paragraphs.
SJR7,3,22 20Be it further resolved, That this proposed amendment be referred to the
21legislature to be chosen at the next general election and that it be published for 3
22months previous to the time of holding such election.
SJR7,3,2323 (End)
Loading...
Loading...