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Bills from the 2025–26 session

Assembly Bill 185

Property tax exemption for nonprofit theaters. (FE)

Topics: Legislature: Tax Exemptions, Joint Survey Committee on, Property tax: Exemption, Theater

Passed the Assembly, then stopped

The Assembly passed it on Nov 19, 2025, but the Senate never voted on it. A bill has to ⁠. The last day for votes this session was Mar 19, 2026. To try again, a lawmaker would have to start a new bill.

  1. Introduced, passed

    Apr 15, 2025

  2. Committee, passed

    Approved

  3. Assembly vote, passed

    Passed Nov 19, 2025

  4. Senate vote, stopped here

    Stopped here. The Senate never voted on it.

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Mar 23, 2026: “Failed to concur in pursuant to ⁠”

Read the bill

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The same bill was also filed in the Senate as SB 185. That version died when the session ended.

What it would have done

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

Current law provides a property tax exemption for property owned or leased by a nonprofit organization that includes one or more outdoor theaters for performing theater arts which have a total seating capacity of not less than 400 persons. In addition, in order to claim the exemption, the Internal Revenue Service must have confirmed the organization’s federal tax exempt status in a determination letter issued no later than July 31, 1969.

This bill modifies the exemption so that it applies to property owned or leased by a nonprofit organization that includes one or more theaters for performing theater arts, regardless of whether the theaters are outdoors or indoors. In addition, in order to claim the exemption, the total capacity of the theaters must be not less than 240 persons and the IRS must have confirmed the organization’s federal tax exempt status in a determination letter issued no later than October 1, 1990.

Read the full summary

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.

Who's behind it

13 representatives are its ⁠. 8 are Republicans and 5 are Democrats.

4 more lawmakers ⁠.

See all 17 names

Authors (13)

Signed on in support (4)

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

Versions and amendments

Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.

How lawmakers voted

There were 6 votes on this bill.

Assembly Committee on Ways and Means vote on an amendment

Passed, 10 to 0 · May 8, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report Assembly Amendment 2 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0”. Official record · This vote on its own page

Assembly Committee on Ways and Means vote to recommend it

Passed, 10 to 0 · May 8, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report passage as amended recommended by Committee on Ways and Means, Ayes 10, Noes 0”. Official record · This vote on its own page

Assembly vote

Passed, 9 to 0 · Nov 11, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0.”. Official record · This vote on its own page

Joint Committee on Finance vote on an amendment

Passed, 14 to 0 · Nov 12, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report Assembly Amendment 2 adoption recommended by Joint Committee on Finance, Ayes 14, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 14 to 0 · Nov 12, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report passage as amended recommended by Joint Committee on Finance, Ayes 14, Noes 0”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 97 to 0 · Nov 19, 2025 · 2 didn't vote

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (97)

Didn't vote (2)

Official motion: “PASSAGE”. Official record · This vote on its own page

What happened

  1. Mar 23, 2026

    The session ended, and the bill died with it.

  2. Nov 20, 2025

    Sent to the Senate Committee on Senate Organization.

  3. Nov 20, 2025

    The Senate received it.

  4. Nov 19, 2025

    The Assembly passed it, 97 to 0.

  5. Nov 19, 2025

    The Assembly adopted it.

  6. Nov 12, 2025

    The committee voted to recommend passing it, 14 to 0.

  7. Nov 11, 2025

    Sent to the Joint Committee on Finance.

  8. Nov 11, 2025

    “Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0.” (the official wording)

  9. Nov 7, 2025

    Sent to the Assembly Committee on joint survey committee on Tax Exemptions.

  10. May 19, 2025

    1 more senator signed on in support.

  11. May 8, 2025

    Sent to the Assembly Committee on Rules.

  12. May 8, 2025

    The committee voted to recommend passing it, 10 to 0.

  13. Apr 30, 2025

    The committee held a public hearing.

  14. Apr 30, 2025

    A state agency sent in its estimate of the cost.

  15. Apr 25, 2025

    1 more representative signed on in support.

  16. Apr 15, 2025

    Sent to the Assembly Committee on Ways and Means.

  17. Apr 15, 2025

    Introduced in the Assembly.

See the official record, word for word
  1. Apr 15, 2025 · Assembly

    Introduced by Representatives Kitchens, Novak, Duchow, Melotik, Kreibich, Brown, Billings, Tranel, Mursau, O'Connor, Rivera-Wagner, Johnson and Sheehan; cosponsored by Senators Jacque and Spreitzer

  2. Apr 15, 2025 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Apr 23, 2025 · Assembly

    Assembly Amendment 1 offered by Representative Kitchens

  4. Apr 25, 2025 · Assembly

    Representative Miresse added as a coauthor

  5. Apr 30, 2025 · Assembly

    Fiscal estimate received

  6. Apr 30, 2025 · Assembly

    Assembly Amendment 2 offered by Representative Kitchens

  7. Apr 30, 2025 · Assembly

    Public hearing held

  8. May 7, 2025 · Assembly

    Executive action taken

  9. May 8, 2025 · Assembly

    Report Assembly Amendment 2 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0

  10. May 8, 2025 · Assembly

    Report passage as amended recommended by Committee on Ways and Means, Ayes 10, Noes 0

  11. May 8, 2025 · Assembly

    Referred to committee on Rules

  12. May 19, 2025 · Assembly

    Senator Larson added as a cosponsor

  13. Nov 7, 2025 · Assembly

    Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)

  14. Nov 11, 2025 · Assembly

    Executive action taken by joint survey committee on Tax Exemptions

  15. Nov 11, 2025 · Assembly

    Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0.

  16. Nov 11, 2025 · Assembly

    Referred to joint committee on Finance

  17. Nov 12, 2025 · Assembly

    Executive action taken by joint committee on Finance

  18. Nov 12, 2025 · Assembly

    Report Assembly Amendment 2 adoption recommended by Joint Committee on Finance, Ayes 14, Noes 0

  19. Nov 12, 2025 · Assembly

    Report passage as amended recommended by Joint Committee on Finance, Ayes 14, Noes 0

  20. Nov 13, 2025 · Assembly

    Placed on calendar 11-19-2025 by Committee on Rules

  21. Nov 19, 2025 · Assembly

    Read a second time

  22. Nov 19, 2025 · Assembly

    Assembly Amendment 2 adopted

  23. Nov 19, 2025 · Assembly

    Ordered to a third reading

  24. Nov 19, 2025 · Assembly

    Rules suspended

  25. Nov 19, 2025 · Assembly

    Read a third time and passed, Ayes 97, Noes 0

  26. Nov 19, 2025 · Assembly

    Ordered immediately messaged

  27. Nov 20, 2025 · Senate

    Received from Assembly

  28. Nov 20, 2025 · Senate

    Read first time and referred to committee on Senate Organization

  29. Nov 20, 2025 · Senate

    Available for scheduling

  30. Mar 23, 2026 · Senate

    Failed to concur in pursuant to Senate Joint Resolution 1

Terms on this page

Second chamber's vote

A bill has to pass both the Assembly and the Senate in the same form before it goes to the governor.

Official term: Concurrence. More in the glossary

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

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote. More in the glossary

From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source

Second chamber's vote

A bill has to pass both the Assembly and the Senate in the same form before it goes to the governor.

Official term: Concurrence

More in the glossary

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

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote

More in the glossary