Bill > SB576

This bill establishes a property tax exemption for prefabricated recreational structures, which are defined as units originally designed to be towed and used for temporary living quarters for recreational purposes, including accessory decks, sheds, and porches, when located in a licensed campground on land not owned by the structure's owner. This exemption is intended to apply to property tax assessments as of January 1, 2026, and the state will provide aid to taxing jurisdictions to compensate for the lost property tax revenue starting in 2027, based on taxes levied for the January 1, 2025 assessment. The bill also makes technical changes to existing statutes regarding municipal permit fees and the assessment of property.

Budget and Finance, Transportation and Infrastructure

https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb576