Bills · 2015-2016 Regular Session
Relating to: eliminating the personal property tax. (FE)
Data processing Legislature — Tax exemptions, joint survey committee on Municipality — Finance Municipality — Officers Property tax
- Introduced, stopped here
- Passes Senate, not reached
- Passes Assembly, not reached
- Governor signs, not reached
- Law, not reached
Unfamiliar terms? Glossary
What this bill does
Plain-language analysis by the nonpartisan Legislative Reference Bureau
This bill eliminates the property tax on personal property beginning in 2020.
The bill also eliminates, in 2016, the state aid payments to taxing jurisdictions based
on the value of computers and computer-related equipment that are exempt from the
personal property tax and that are located in the taxing jurisdictions.
Under the bill, personal property placed in service on or after January 1, 2016,
is not subject to the property tax. Personal property placed in service before January
1, 2016, is subject to the property tax based on the actual depreciated value of the
property.
Beginning with the assessments as of January 1, 2020, no personal property is
subject to the property tax. Under the bill, real property that was assessed as
personal property prior to January 1, 2020, will be assessed as real property and real
property placed in service on or after January 1, 2020, that would have been assessed
as personal property prior to that date will be assessed as real property.
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.
What it would cost
Fiscal estimates filed by state agencies, as official PDFs
Sponsors
Full history
- Feb 23, 2016 · Senate
Introduced by Senators Stroebel, Tiffany, Nass, Lasee, Harsdorf, Vukmir and Kapenga; cosponsored by Representatives Kulp, Jarchow, Craig, Jacque, Sanfelippo, Macco, Gannon, Katsma, Kremer, Tittl, Kleefisch, Horlacher, Hutton, Swearingen, Quinn, Skowronski and Duchow
- Feb 23, 2016 · Senate
Read first time and referred to Committee on Revenue, Financial Institutions, and Rural Issues
- Feb 26, 2016 · Senate
Fiscal estimate received
- Apr 13, 2016 · Senate
Failed to pass pursuant to Senate Joint Resolution 1