summary
Introduced
04/14/2025
04/14/2025
In Committee
11/12/2025
11/12/2025
Crossed Over
Passed
Dead
03/23/2026
03/23/2026
Introduced Session
Potential new amendment
2025-2026 Regular Session
Bill Summary
Current law provides a property tax exemption for property owned or leased by a nonprofit organization that includes one or more outdoor theaters for performing theater arts which have a total seating capacity of not less than 400 persons. In addition, in order to claim the exemption, the Internal Revenue Service must have confirmed the organization[s federal tax exempt status in a determination letter issued no later than July 31, 1969. This bill modifies the exemption so that it applies to property owned or leased by a nonprofit organization that includes one or more theaters for performing theater arts, regardless of whether the theaters are outdoors or indoors. In addition, in order to claim the exemption, the total capacity of the theaters must be not less than 240 persons and the IRS must have confirmed the organization[s federal tax exempt status in a determination letter issued no later than October 1, 1990. 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 local fiscal estimate, which will be printed as an appendix to this bill. LRB-2526/1 JK:cjs 2025 - 2026 Legislature SENATE BILL 185
AI Summary
This bill modifies the existing property tax exemption for nonprofit theaters in Wisconsin by expanding the criteria for qualification. Currently, the exemption applied only to nonprofit organizations with outdoor theaters having a total seating capacity of at least 400 persons and a tax-exempt status confirmed by an Internal Revenue Service (IRS) determination letter issued before July 31, 1969. The new bill broadens this exemption to include both indoor and outdoor theaters, reduces the required seating capacity to at least 240 persons, and extends the IRS determination letter deadline to October 1, 1990. To qualify for the property tax exemption, the nonprofit organization must be tax-exempt under section 501(c)(3) of the Internal Revenue Code, use the property for its intended purposes, operate the theater(s), and meet the new seating capacity requirements. The bill will first apply to property tax assessments as of January 1, 2025, potentially providing tax relief to a wider range of nonprofit theater organizations in the state.
Committee Categories
Budget and Finance
Sponsors (15)
André Jacque (R)*,
Mark Spreitzer (D)*,
Jill Billings (D),
Brienne Brown (D),
Cindi Duchow (R),
Tara Johnson (D),
Joel Kitchens (R),
Rob Kreibich (R),
Paul Melotik (R),
Jeff Mursau (R),
Todd Novak (R),
Jerry O'Connor (R),
Amaad Rivera-Wagner (D),
Joe Sheehan (D),
Travis Tranel (R),
Last Action
Failed to pass pursuant to Senate Joint Resolution 1 (on 03/23/2026)
Bill Topics
Education
- ‐ Arts and Humanities
Macroeconomics
- ‐ Taxation, Tax Policy, and Tax Reform
Official Document
bill text
bill summary
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bill summary
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bill summary
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