Read the full stored bill text
Wisconsin Legislature: SB185: Bill Text
Skip navigation
Home
Documents
Senate
Assembly
Committees
Service Agencies
Docs
Options
Help
2025 Biennium
Statutes
Admin. Rules
Indices
Miscellaneous
Archives
Home
Bill, Rule, and Appointment Histories
Senators
Representatives
Committees
Text of Introduced Proposals
Amendment Text
Acts
Veto Messages
Enrolled Bills
Votes
Assembly and Senate Floor Calendars
Schedule of Committee Activities
Assembly and Senate Journals
Committee Records (ROCPs)
Legislative Rules
All Session-Related Documents
Subject Index to Acts
Subject Index to Legislation
Subject Index to Journals
Author Index to Legislation
Subject Index to Clearinghouse Rules
Miscellaneous Budget Documents
Executive Orders
Rulings of the Chair
Wisconsin Supreme Court Rules
Opinions of the Attorney General
Town Law Forms
Law
Districts
Session
Drafting Files
Feeds
Preferences
Show tree
Hide tree
Feedback
Help
Home
Senate Home
Senators
Committees
Session
Chief Clerk
Sergeant at Arms
Civics Education
Human Resources
Assembly Home
Representatives
Committees
Session
Chief Clerk
Sergeant at Arms
Human Resources
Schedule
Joint
Senate
Assembly
Study
Legislative Audit Bureau
Legislative Council
Legislative Fiscal Bureau
Legislative Human Resources Office
Legislative Reference Bureau
Legislative Technology Services Bureau
Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB185: Bill Text
Up
Up
2025 - 2026 LEGISLATURE
LRB-2526/1
JK:cjs
2025 SENATE BILL 185
April 14, 2025 - Introduced by Senators
Jacque
and
Spreitzer
, cosponsored by Representatives
Kitchens
,
Novak
,
Duchow
,
Melotik
,
Kreibich
,
Brown
,
Billings
,
Tranel
,
Mursau
,
O'Connor
,
Rivera-Wagner
,
Johnson
and
Sheehan
. Referred to Committee on Agriculture and Revenue.
SB185,1,2
1
An Act
to repeal
70.11 (29p);
to renumber
70.11 (29m);
to create
70.11 (29m)
2
(b) of the statutes;
relating to:
property tax exemption for nonprofit theaters.
Analysis by the Legislative Reference Bureau
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.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB185,1
1
Section
1
.
70.11 (29m) of the statutes is renumbered 70.11 (29m) (a).
SB185,2
2
Section
2
.
70.11 (29m) (b) of the statutes is created to read:
SB185,2,9
3
70.11
(29m)
(b) All the property owned or leased by an organization that is
4
exempt from taxation under section
501
(c) (3) of the Internal Revenue Code, as
5
confirmed by a determination letter issued by the Internal Revenue Service no later
6
than October 1, 1990, if all of the property is used for the purposes for which the
7
exemption was granted, the property includes one or more theaters for performing
8
theater arts which have a total seating capacity of not less than 240 persons, and
9
the organization operates the theater or theaters.
SB185,3
10
Section
3
.
70.11 (29p) of the statutes is repealed.
SB185,4
11
Section
4
. Initial applicability.
SB185,2,12
12
(
1
)
This act first applies to property tax assessments as of January 1, 2025.
SB185,2,13
13
(end)
Down
Down
/2025/related/proposals/sb185
true
proposaltext
/2025/related/proposals/sb185
proposaltext/2025/REG/SB185
proposaltext/2025/REG/SB185
section
true
Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB185: Bill Text
×
Details for
PDF view
Link
(Permanent link)
Bookmark this location
View toggle
Go to top of document
Search in this chapter
Search in this section
Search in this agency
Search in this chapter group
Search in this chapter
Search in this section
Cross references for section
Acts affecting this section
References to this
1970 Statutes Annotations
Appellate Court Citations
Administrative Code Index
Reference lines
Clear highlighting