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Bill > AB197


WI AB197

A levy limit exemption for regional emergency medical systems and eligibility for the expenditure restraint incentive program. (FE)


summary

Introduced
04/15/2025
In Committee
04/15/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

Generally, under current law, local levy limits are applied to the property tax levies that are imposed by political subdivisions. A political subdivision may not increase its levy by a percentage that exceeds its Xvaluation factor,Y which is the greater of 0 percent or the percentage change in the political subdivision[s equalized value due to new construction, less improvements removed. Current law also contains a number of exceptions to the levy limit, such as amounts a county levies for a countywide emergency medical system, for a county children with disabilities education board, and for certain bridge and culvert construction and repair. This bill creates an additional exception to local levy limits. Under the bill, the amounts a city, village, town, or county levies for costs associated with regional emergency medical services, either through participation in a joint emergency services district or through one or more intergovernmental agreements to provide emergency medical services, or both, are exempt. Under the bill, XregionalY means consisting of a service area that is at least 232 square miles or includes at least eight municipalities. The bill also excludes expenditures of amounts levied for a regional emergency medical system that are exempt from local levy limits under the bill from being considered in determining eligibility for an expenditure restraint incentive program payment. Under current law, a municipality is eligible to receive an expenditure restraint incentive program payment if its property tax levy is greater than 5 mills and if the annual increase in its municipal budget, subject to certain exceptions, is less than the sum of factors based on inflation and the increased value of property in the municipality as a result of new construction. For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

AI Summary

This bill creates a new exemption to local property tax levy limits for regional emergency medical services, defined as service areas covering at least 232 square miles or including at least eight municipalities. Under the bill, cities, villages, towns, and counties can levy funds for regional emergency medical services through joint emergency services districts or intergovernmental agreements without those amounts counting against their normal levy limit. To qualify for this exemption, the levy increase must be no more than the U.S. consumer price index plus 5 percent, the entity must confirm it has a regional service area, and a single entity must be identified as responsible for coordinating emergency medical services across the area. Additionally, the bill modifies the expenditure restraint incentive program to exclude these regional emergency medical service expenditures when calculating a municipality's budget increase, which could help municipalities maintain eligibility for certain state financial incentives. The bill aims to provide more flexibility for local governments in funding regional emergency medical services while maintaining some constraints on potential levy increases.

Committee Categories

Government Affairs

Sponsors (29)

Last Action

Representative Joers added as a coauthor (on 07/03/2025)

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