Bill > AB440

This bill provides special levy limit rules for the village of Oregon and the towns of Oregon and Rutland in Dane County for the 2025 and 2026 tax years. Specifically, the bill allows these municipalities to use their actual December 2024 levy as the base amount for calculating the 2025 levy increase limit, regardless of whether certain costs associated with joint fire departments or emergency medical services districts were properly included in previous levies. The bill ensures that the Department of Revenue cannot reduce the base levy amount by removing charges related to these joint services. Additionally, the bill prevents a reduction in the levy limit for 2026 even if there is a decrease in debt service costs for joint fire or emergency medical services districts. This legislation provides flexibility for these specific local governments in calculating their property tax levies, potentially allowing them to maintain or slightly increase their tax collections despite potential complications with joint service arrangements.

Government Affairs

https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab440