AJR 8

This proposed constitutional amendment, proposed to the 2009 legislature on

first consideration, excepts principal homesteads of individuals from the

requirement of the "uniformity clause," permitting the legislature to tax them

differently than other property.

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

shall be uniform" is already subject to a number of exceptions: real estate taxes may

be collected in more than one way; forests, minerals, agricultural land, undeveloped

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

property; and nonuniform income taxes, privilege taxes, and occupational taxes may

be imposed.

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

changes and breaks this section 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.