AJR 24

This proposed constitutional amendment, proposed to the 2009 legislature on

first consideration, excepts from the requirement of the "uniformity clause" a

property tax exemption from school district property taxes that is provided to

individuals who own property in this state that the individual uses as his or her

principal dwelling. The exemption applies only to the first $60,000, as adjusted by

the annual change in inflation, of the property's fair market value.

The general statement of the Wisconsin Constitution that the "rule of taxation

shall be uniform" is subject to other exceptions: real estate taxes may be collected

in more than one way, and forests, minerals, agricultural land, undeveloped land,

and certain kinds of personal property may be taxed differently than is other

property.

In addition to the substantive changes, this joint resolution makes stylistic

changes and breaks section 1 of the constitution into subsections to facilitate future

amendments and to avoid conflicts if other amendments to the section are proposed.

A constitutional amendment requires adoption by two successive legislatures,

and ratification by the people, before it can become effective.