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, completed
- Passes Senate, completed
- Passes Assembly, completed
- Governor signs, completed
- Law, completed
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 · 6
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 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.
Senate: Report adoption of Senate Amendment 1 recommended by Committee on Transportation and Local Government, Ayes 5, Noes 0
Passed 5–0 Jan 13, 2026 official source full pageNo 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 Transportation and Local Government, Ayes 5, Noes 0
Passed 5–0 Jan 13, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Senate: Report passage recommended by Joint Committee on Finance, Ayes 15, Noes 0
Passed 15–0 Feb 3, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Aye · 33
- André Jacque (1)
- Bob Wirch (22)
- Brad Pfaff (32)
- Chris Kapenga (33)
- Chris Larson (7)
- Cory Tomczyk (29)
- Dan Feyen (20)
- Devin LeMahieu (9)
- Dianne Hesselbein (27)
- Dora Drake (4)
- Eric Wimberger (2)
- Howard Marklein (17)
- Jamie Wall (30)
- Jeff Smith (31)
- Jesse James (23)
- Jodi Habush Sinykin (8)
- John Jagler (13)
- Julian Bradley (28)
- Kelda Roys (26)
- Kristin Dassler-Alfheim (18)
- LaTonya Johnson (6)
- Mark Spreitzer (15)
- Mary Felzkowski (12)
- Melissa Ratcliff (16)
- Patrick Testin (24)
- Rachael Cabral-Guevara (19)
- Rob Hutton (5)
- Rob Stafsholt (10)
- Romaine Quinn (25)
- Sarah Keyeski (14)
- Steve Nass (11)
- Tim Carpenter (3)
- Van Wanggaard (21)
Aye · 99
- Adam Neylon (15)
- Alex Dallman (39)
- Alex Joers (81)
- Amaad Rivera-Wagner (90)
- Amanda Nedweski (32)
- Andrew Hysell (48)
- Angela Stroud (73)
- Angelina Cruz (62)
- Angelito Tenorio (14)
- Ann Roe (44)
- Barbara Dittrich (99)
- Ben DeSmidt (65)
- Ben Franklin (88)
- Bob Donovan (61)
- Bob Wittke (63)
- Brent Jacobson (87)
- Brienne Brown (43)
- Calvin Callahan (35)
- Chanz Green (74)
- Christian Phelps (93)
- Christine Sinicki (20)
- Chuck Wichgers (84)
- Cindi Duchow (97)
- Clint Anderson (45)
- Clint Moses (92)
- Dan Knodl (24)
- Darrin Madison (10)
- Dave Armstrong (67)
- Dave Maxey (83)
- Dave Murphy (56)
- David Steffen (4)
- Dean Kaufert (53)
- Deb Andraca (23)
- Duke Tucker (75)
- Elijah Behnke (6)
- Francesca Hong (76)
- Greta Neubauer (66)
- Gus Gustafson (55)
- Jeff Mursau (36)
- Jenna Jacobson (50)
- Jerry O'Connor (60)
- Jessie Rodriguez (21)
- Jill Billings (95)
- Jim Piwowarczyk (98)
- Joan Fitzgerald (46)
- Jodi Emerson (91)
- Joe Sheehan (26)
- Joel Kitchens (1)
- John Spiros (86)
- Joy Goeben (5)
- Kalan Haywood (16)
- Karen DeSanto (40)
- Karen Hurd (69)
- Karen Kirsch (7)
- Kevin Petersen (57)
- Lee Snodgrass (52)
- Lindee Brill (27)
- Lisa Subeck (79)
- Lori Palmeri (54)
- Margaret Arney (18)
- Mark Born (37)
- Maureen McCarville (42)
- Mike Bare (80)
- Nancy VanderMeer (70)
- Pat Snyder (85)
- Paul Melotik (22)
- Paul Tittl (25)
- Priscilla Prado (9)
- Randy Udell (47)
- Renuka Mayadev (77)
- Rick Gundrum (58)
- Rob Brooks (59)
- Rob Kreibich (28)
- Rob Summerfield (68)
- Rob Swearingen (34)
- Robin Vos (33)
- Robyn Vining (13)
- Ron Tusler (3)
- Russell Goodwin (12)
- Ryan Clancy (19)
- Ryan Spaude (89)
- Scott Allen (82)
- Scott Krug (72)
- Sequanna Taylor (11)
- Shae Sortwell (2)
- Shannon Zimmerman (30)
- Shelia Stubbs (78)
- Steve Doyle (94)
- Supreme Moore Omokunde (17)
- Sylvia Ortiz-Velez (8)
- Tara Johnson (96)
- Tip McGuire (64)
- Todd Novak (51)
- Tony Kurtz (41)
- Travis Tranel (49)
- Treig Pronschinske (29)
- Tyler August (31)
- Vinnie Miresse (71)
- Will Penterman (38)
Full history
- Oct 24, 2025 · Senate
Introduced by Senators Cabral-Guevara, Bradley and Jacque; cosponsored by Representatives Petersen, Tucker, Behnke, Dittrich, Doyle, Kaufert, Knodl, Kurtz, O'Connor, Rodriguez, Wichgers and Swearingen
- Oct 24, 2025 · Senate
Read first time and referred to Committee on Transportation and Local Government
- Nov 12, 2025 · Senate
Fiscal estimate received
- Dec 4, 2025 · Senate
Senate Amendment 1 offered by Senator Cabral-Guevara
- Dec 9, 2025 · Senate
Public hearing held
- Jan 8, 2026 · Senate
Report of Joint Survey Committee on Tax Exemptions requested
- Jan 12, 2026 · Senate
Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
- Jan 13, 2026 · Senate
Available for scheduling
- Jan 13, 2026 · Senate
Executive action taken
- Jan 13, 2026 · Senate
Report adoption of Senate Amendment 1 recommended by Committee on Transportation and Local Government, Ayes 5, Noes 0
- Jan 13, 2026 · Senate
Report passage as amended recommended by Committee on Transportation and Local Government, Ayes 5, Noes 0
- Jan 29, 2026 · Senate
Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
- Feb 3, 2026 · Senate
Executive action taken
- Feb 3, 2026 · Senate
Report passage recommended by Joint Committee on Finance, Ayes 15, Noes 0
- Feb 3, 2026 · Senate
Available for scheduling
- Feb 9, 2026 · Senate
Placed on calendar 2-11-2026 pursuant to Senate Rule 18(1)
- Feb 11, 2026 · Senate
Read a second time
- Feb 11, 2026 · Senate
Ordered to a third reading
- Feb 11, 2026 · Senate
Rules suspended to give bill its third reading
- Feb 11, 2026 · Senate
Read a third time and passed, Ayes 33, Noes 0
- Feb 11, 2026 · Senate
Ordered immediately messaged
- Feb 12, 2026 · Assembly
Received from Senate
- Feb 12, 2026 · Assembly
Read first time and referred to committee on Rules
- Feb 16, 2026 · Assembly
Representative Ortiz-Velez added as a cosponsor
- 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
Read a second time
- Feb 18, 2026 · Assembly
Ordered to a third reading
- Feb 18, 2026 · Assembly
Rules suspended
- Feb 18, 2026 · Assembly
Read a third time and concurred in, Ayes 99, Noes 0
- Feb 18, 2026 · Assembly
Ordered immediately messaged
- Feb 19, 2026 · Senate
Received from Assembly concurred in
- Feb 24, 2026 · Senate
Report correctly enrolled
- Mar 26, 2026 · Senate
Presented to the Governor on 3-26-2026
- Mar 27, 2026 · Senate
Report approved by the Governor on 3-27-2026. 2025 Wisconsin Act 117
- Mar 27, 2026 · Senate
Published 3-28-2026