Bills · 2025-2026 Regular Session

AB 185

Died at session end Official bill text Atom feed

Relating to: property tax exemption for nonprofit theaters. (FE)

Legislature — Tax exemptions joint survey committee on Property tax — Exemption Theater

Introduced, stopped here
Passes Assembly, not reached
Passes Senate, 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

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.

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

Fiscal Estimate From DOR

Sponsors

Introduced by: Billings (D) , Brown (D) , Duchow (R) , Johnson (D) , Kitchens (R) , Kreibich (R) , Melotik (R) , Mursau (R) , Novak (R) , O'Connor (R) , Rivera-Wagner (D) , Sheehan (D) , Tranel (R)

4 cosponsors

Jacque (R) , Larson (D) , Miresse (D) , Spreitzer (D)

Registered lobbying interests · 2

Organizations that registered lobbying activity on this bill with the Wisconsin Ethics Commission. Registration means interest, not a position for or against. Official record

Votes

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

Passed 10–0 May 8, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

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

Passed 10–0 May 8, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

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

Passed 9–0 Nov 11, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

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

Passed 14–0 Nov 12, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

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

Passed 14–0 Nov 12, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: PASSAGE

Passed 97–0 Nov 19, 2025 official source full page

Aye · 97

Not voting · 2

Priscilla Prado (9)
Sequanna Taylor (11)

Full history

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
Apr 15, 2025 · Assembly
Read first time and referred to Committee on Ways and Means
Apr 23, 2025 · Assembly
Assembly Amendment 1 offered by Representative Kitchens
Apr 25, 2025 · Assembly
Representative Miresse added as a coauthor
Apr 30, 2025 · Assembly
Fiscal estimate received
Apr 30, 2025 · Assembly
Assembly Amendment 2 offered by Representative Kitchens
Apr 30, 2025 · Assembly
Public hearing held
May 7, 2025 · Assembly
Executive action taken
May 8, 2025 · Assembly
Referred to committee on Rules
May 8, 2025 · Assembly
Report Assembly Amendment 2 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0
May 8, 2025 · Assembly
Report passage as amended recommended by Committee on Ways and Means, Ayes 10, Noes 0
May 19, 2025 · Assembly
Senator Larson added as a cosponsor
Nov 7, 2025 · Assembly
Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)
Nov 11, 2025 · Assembly
Executive action taken by joint survey committee on Tax Exemptions
Nov 11, 2025 · Assembly
Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0.
Nov 11, 2025 · Assembly
Referred to joint committee on Finance
Nov 12, 2025 · Assembly
Executive action taken by joint committee on Finance
Nov 12, 2025 · Assembly
Report Assembly Amendment 2 adoption recommended by Joint Committee on Finance, Ayes 14, Noes 0
Nov 12, 2025 · Assembly
Report passage as amended recommended by Joint Committee on Finance, Ayes 14, Noes 0
Nov 13, 2025 · Assembly
Placed on calendar 11-19-2025 by Committee on Rules
Nov 19, 2025 · Assembly
Read a second time
Nov 19, 2025 · Assembly
Assembly Amendment 2 adopted
Nov 19, 2025 · Assembly
Ordered to a third reading
Nov 19, 2025 · Assembly
Rules suspended
Nov 19, 2025 · Assembly
Read a third time and passed, Ayes 97, Noes 0
Nov 19, 2025 · Assembly
Ordered immediately messaged
Nov 20, 2025 · Senate
Received from Assembly
Nov 20, 2025 · Senate
Read first time and referred to committee on Senate Organization
Nov 20, 2025 · Senate
Available for scheduling
Mar 23, 2026 · Senate
Failed to concur in pursuant to Senate Joint Resolution 1