Bills · 2025-2026 Regular Session
Relating to: a property tax exemption for prefabricated recreational structures. (FE)
Administration department of — Budget and fiscal issues Legislature — Tax exemptions joint survey committee on Property tax — Exemption Recreation
- 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
This bill creates a property tax exemption for prefabricated structures originally designed to be towed by a motor vehicle and used primarily as temporary living quarters for recreational, camping, travel, or seasonal purposes, including accessory decks, sheds, and porches. To claim the exemption, the prefabricated structures must be located in a licensed campground on land that is not owned by the owner of the structures.
The bill also requires the Department of Administration to make aid payments to taxing jurisdictions to compensate them for the loss of property tax revenue due to the property tax exemption for prefabricated structures described above. Under current law, DOA makes payments to taxing jurisdictions to compensate them for the loss of property tax revenue due to the repeal of the personal property tax.
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
Registered lobbying interests · 5
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 of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
Passed 9–0 Jan 12, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Assembly: Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0
Passed 10–0 Jan 14, 2026 official source full pageNo 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 Jan 14, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Assembly: Report passage recommended by Joint Committee on Finance, Ayes 15, Noes 0
Passed 15–0 Feb 4, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Full history
- Oct 24, 2025 · Assembly
Introduced by Representatives Petersen, Behnke, Dittrich, Doyle, Kaufert, Knodl, Kurtz, O'Connor, Rodriguez, Tucker, Wichgers and Swearingen; cosponsored by Senators Cabral-Guevara, Bradley and Jacque
- Oct 24, 2025 · Assembly
Read first time and referred to Committee on Ways and Means
- Nov 6, 2025 · Assembly
Fiscal estimate received
- Nov 12, 2025 · Assembly
Public hearing held
- Dec 4, 2025 · Assembly
Assembly Amendment 1 offered by Representatives Petersen and O'Connor
- Jan 8, 2026 · Assembly
Executive action taken
- Jan 8, 2026 · Assembly
Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)
- Jan 12, 2026 · Assembly
Executive action taken by joint survey committee on Tax Exemptions
- Jan 12, 2026 · Assembly
Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
- Jan 14, 2026 · Assembly
Report passage as amended recommended by Committee on Ways and Means, Ayes 10, Noes 0
- Jan 14, 2026 · Assembly
Referred to committee on Rules
- Jan 14, 2026 · Assembly
Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0
- Jan 30, 2026 · Assembly
Withdrawn from committee on Rules and referred to joint committee on Finance pursuant to Assembly Rule 24 (3)(a)
- Feb 3, 2026 · Assembly
Executive action taken by joint committee on Finance
- Feb 4, 2026 · Assembly
Report passage recommended by Joint Committee on Finance, Ayes 15, Noes 0
- Feb 4, 2026 · Assembly
Referred to committee on Rules
- Feb 13, 2026 · Assembly
Withdrawn from committee on Rules and referred to calendar of 2-17-2026
- Feb 16, 2026 · Assembly
Representative Ortiz-Velez added as a coauthor
- Feb 17, 2026 · Assembly
Made a special order of business at 1:21 PM on 2-18-2026 pursuant to Assembly Resolution 13
- Feb 18, 2026 · Assembly
Assembly Substitute Amendment 1 offered by Representative Neubauer
- Feb 18, 2026 · Assembly
Laid on the table
- Mar 23, 2026 · Assembly
Failed to pass pursuant to Senate Joint Resolution 1