AJR 65

This proposed constitutional amendment, proposed to the 2009 legislature on

first consideration, excepts from the requirement of the uniformity clause parts of

cities, villages, towns, counties, and school districts added by attachments to school

districts, by consolidations, and by boundary changes under cooperative agreements

with other cities, villages, towns, counties, and school districts. The proposed

constitutional amendment permits the governing body of the city, village, town,

county, or school district to set different property tax levy rates on the parts for not

more than 12 years, but the rates for each part must be uniform within that part.

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 a stylistic

change and breaks section 1 of article VIII 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.