summary
Introduced
04/15/2025
04/15/2025
In Committee
11/20/2025
11/20/2025
Crossed Over
11/19/2025
11/19/2025
Passed
Dead
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.
AI Summary
This bill modifies a property tax exemption for nonprofit theaters by expanding the criteria for qualification. Under current law, the exemption only applied to nonprofit organizations with outdoor theaters having at least 400 seats and a federal tax-exempt status confirmed by an Internal Revenue Service (IRS) determination letter issued by July 31, 1969. The new bill broadens the exemption to include both indoor and outdoor theaters, reduces the minimum seating capacity requirement to 240 persons, and extends the IRS determination letter deadline to October 1, 1990. Specifically, the bill renumbers and creates sections in the statutes to reflect these changes, repeals a related existing provision, and stipulates that the new exemption will first apply to property tax assessments as of January 1, 2025. This modification aims to provide more flexibility for nonprofit theater organizations seeking property tax exemptions by updating the longstanding qualifications.
Committee Categories
Budget and Finance
Sponsors (15)
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)*,
André Jacque (R),
Mark Spreitzer (D),
Last Action
Available for scheduling (on 11/20/2025)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
Loading...