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Bills · 2025-2026 Regular Session

SB 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

  1. Introduced, stopped here
  2. Passes Senate, not reached
  3. Passes Assembly, not reached
  4. Governor signs, not reached
  5. 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

Sponsors

Introduced by: Jacque (R) , Spreitzer (D)

15 cosponsors

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

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

Senate: Report adoption of Senate Amendment 2 recommended by Committee on Agriculture and Revenue, Ayes 7, Noes 1

Passed 7–1 Sep 19, 2025 official source full page

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

Senate: Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 7, Noes 1

Passed 7–1 Sep 19, 2025 official source full page

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

Senate: Report adoption of Senate Amendment 2 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.

Senate: 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.

Senate: Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

Passed 9–0 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.

Full history

  1. Apr 14, 2025 · Senate

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

  2. Apr 14, 2025 · Senate

    Read first time and referred to Committee on Agriculture and Revenue

  3. Apr 23, 2025 · Senate

    Senate Amendment 1 offered by Senator Jacque

  4. Apr 30, 2025 · Senate

    Fiscal estimate received

  5. Apr 30, 2025 · Senate

    Senate Amendment 2 offered by Senator Jacque

  6. May 19, 2025 · Senate

    Senator Larson added as a coauthor

  7. Aug 28, 2025 · Senate

    Public hearing held

  8. Sep 18, 2025 · Senate

    Executive action taken

  9. Sep 19, 2025 · Senate

    Available for scheduling

  10. Sep 19, 2025 · Senate

    Report adoption of Senate Amendment 2 recommended by Committee on Agriculture and Revenue, Ayes 7, Noes 1

  11. Sep 19, 2025 · Senate

    Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 7, Noes 1

  12. Oct 23, 2025 · Senate

    Report of Joint Survey Committee on Tax Exemptions requested

  13. Nov 10, 2025 · Senate

    Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

  14. Nov 12, 2025 · Senate

    Executive action taken

  15. Nov 12, 2025 · Senate

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

  16. Nov 12, 2025 · Senate

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

  17. Nov 12, 2025 · Senate

    Available for scheduling

  18. Nov 12, 2025 · Senate

    Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

  19. Nov 19, 2025 · Senate

    Representative Stubbs added as a cosponsor

  20. Mar 23, 2026 · Senate

    Failed to pass pursuant to Senate Joint Resolution 1