Senate Bill 145
Determining the value of billboards for personal property tax purposes
Topics: Billboard, Property tax: Assessment
Stopped in committee
It never got a , so it never came up for a vote. To try again, a lawmaker would have to start a new bill.
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Introduced, passed
Mar 31, 2009
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Committee, stopped here
Stopped here. No public hearing was held.
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Senate vote, not reached
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Assembly vote, not reached
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Governor, not reached
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Law, not reached
Latest entry in the official record, Apr 28, 2010: “Failed to pass pursuant to ”
It never got a hearing in the Senate Committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue. See every bill that never got a hearing this session.
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Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
What it would have done
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
Under current law, a billboard is subject to the imposition of personal property taxes. The Wisconsin Supreme Court has recently determined that, although net income from billboard rentals may be a factor to consider, it cannot be the sole controlling factor for determining the value of a billboard for property tax purposes.
See, Adams Outdoor Advertising, Ltd. v. City of Madison, 294 Wis. 2d 441, 717 N.W.2d 803. The court also found that, by not determining the billboard's value based on its cost, less depreciation, the city assessor contravened the prevailing practice for assessing billboards not only in this state, but throughout the United States.
Read the full summary Show less
Under this bill, for personal property tax purposes, an assessor must determine a billboard's value by subtracting depreciation from the cost of reproducing the billboard. In addition, consistent with Adams Outdoor Advertising, Ltd.
, the assessor may not include the value of any permits issued, leasehold interests, or other intangibles with regard to the billboard for the purpose of determining the billboard's assessed value.
Who's behind it
6 senators are its . 4 are Democrats and 2 are Republicans.
25 more lawmakers .
See all 31 names Hide the names
Authors (6)
- Rob Cowles · Republican, Senate
- Dave Hansen · Democrat, Senate
- Jim Holperin · Democrat, Senate
- John Lehman · Democrat, Senate
- Jeffrey Plale · Democrat, Senate
- Dale Schultz · Republican, Senate
Signed on in support (25)
- Alvin Ott · Republican, Assembly
- Edward Brooks · Republican, Assembly
- Chris Danou · Democrat, Assembly
- Jason Fields · Democrat, Assembly
- Phil Garthwaite · Democrat, Assembly
- Tamara Grigsby · Democrat, Assembly
- Scott Gunderson · Republican, Assembly
- Kim Hixson · Democrat, Assembly
- Mark Honadel · Republican, Assembly
- Andy Jorgensen · Democrat, Assembly
- Samantha Kerkman · Republican, Assembly
- Steve Kestell · Republican, Assembly
- Phil Montgomery · Republican, Assembly
- Scott Newcomer · Republican, Assembly
- Kevin Petersen · Republican, Assembly
- Jerry Petrowski · Republican, Senate
- Keith Ripp · Republican, Assembly
- Jeff Smith · Democrat, Senate
- James Soletski · Democrat, Assembly
- Tony Staskunas · Democrat, Assembly
- Scott Suder · Republican, Assembly
- John Townsend · Republican, Assembly
- Karl Van Roy · Republican, Assembly
- Robin Vos · Republican, Assembly
- Josh Zepnick · Democrat, Assembly
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
What happened
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Apr 28, 2010
The session ended, and the bill died with it.
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May 7, 2009
A state agency sent in its estimate of the cost.
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Mar 31, 2009
Sent to the Senate Committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue.
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Mar 31, 2009
Introduced in the Senate.
See the official record, word for word Hide the official record
- Mar 31, 2009 · Senate
Introduced by Senators Plale, Lehman, Hansen, Holperin, Cowles and Schultz;Cosponsored by Representatives Soletski, Staskunas, Smith, Hixson, Fields, Danou, Zepnick, Grigsby, Gunderson, Petersen, Kestell, A. Ott, Suder, Vos, Petrowski, Townsend, Newcomer, Van Roy, Ripp, Kerkman, Brooks, Montgomery, Honadel, Garthwaite and Jorgensen
- Mar 31, 2009 · Senate
Read first time and referred to committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue
- May 7, 2009 · Senate
Fiscal estimate received
- Apr 28, 2010 · Senate
Failed to pass pursuant to Senate Joint Resolution 1
Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate