Senate Bill 185

Property tax exemption for nonprofit theaters. (FE)

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

Stopped before the full Senate voted

The recommended passing it, but the full Senate never voted on it. The last day for votes this session was Mar 19, 2026. To try again, a lawmaker would have to start a new bill.

Introduced, passed

Apr 14, 2025
Committee, passed

Approved
Senate vote, stopped here

Stopped here. The full Senate never voted on it.
Assembly vote, not reached
Governor, not reached
Law, not reached

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

Read the bill

Following saves it on this device. New actions show on your Following page. You can also get updates in a feed reader.

Embed this on your site

Paste this code into your page. The card shows the latest record each time it loads. Preview the card

<iframe src="https://badgerpolitics.org/embed/bills/2025/sb185/" title="SB 185 on Badger Politics" width="100%" height="420" style="border:1px solid #d6dcd7;border-radius:12px;max-width:640px" loading="lazy"></iframe>

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

Terms on this page

Committee

A small group of lawmakers that looks at a bill first. Most bills never leave committee.

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

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

2 senators are its ⁠. 1 is a Democrat and 1 is a Republican.

15 more lawmakers ⁠.

See all 17 names

Authors (2)

André Jacque · Republican, Senate
Mark Spreitzer · Democrat, Senate

Signed on in support (15)

Jill Billings · Democrat, Assembly
Brienne Brown · Democrat, Assembly
Cindi Duchow · Republican, Assembly
Tara Johnson · Democrat, Assembly
Joel Kitchens · Republican, Assembly
Rob Kreibich · Republican, Assembly
Chris Larson · Democrat, Senate
Paul Melotik · Republican, Assembly
Jeff Mursau · Republican, Assembly
Todd Novak · Republican, Assembly
Jerry O'Connor · Republican, Assembly
Amaad Rivera-Wagner · Democrat, Assembly
Joe Sheehan · Democrat, Assembly
Shelia Stubbs · Democrat, Assembly
Travis Tranel · Republican, Assembly

What it would cost

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

Fiscal Estimate From DOR

Versions and amendments

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