Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB371

Introduced
7/27/23  
Refer
7/27/23  
Refer
7/27/23  
Report Pass
2/1/24  
Refer
2/1/24  
Report Pass
2/6/24  
Refer
2/6/24  

Caption

Exempting personal property from the tax imposed on telephone companies. (FE)

Impact

The implications of AB371 could be significant for the telecommunications industry within the state. By exempting specific personal property from taxation, the bill may encourage growth and investment in telecommunications infrastructure. Supporters believe this could enhance service delivery and connectivity for consumers, promoting broader economic growth. However, there are also concerns about how this may affect local governments' ability to generate revenue from property taxes, as well as the precedent it sets for other industries seeking similar exemptions.

Summary

Assembly Bill 371 aims to exempt tangible personal property owned by telephone companies from state-imposed property taxation, effective from assessments in 2023. The bill is centered around the recognition that certain items crucial to the services provided by telephone companies should not be subjected to taxation, potentially leading to financial burdens on these businesses. The legislation modifies existing tax codes related to the taxation of telecommunications companies by providing clearer definitions of exempt property while reinforcing the intention of supporting the telecommunications sector in Wisconsin.

Contention

Despite the intentions behind the bill, it may encounter opposition regarding equity in taxation. Opponents could argue that it unfairly benefits a specific industry at the potential expense of public funding for essential services, particularly within local jurisdictions that rely on property tax revenues. The bill’s passage might also spark debates on whether similar exemptions could be claimed by other sectors, which could challenge local tax structures and effectively reduce funding for public facilities and services that depend on such revenues.

Companion Bills

No companion bills found.

Previously Filed As

WI SB323

Exempting personal property from the tax imposed on telephone companies. (FE)

WI S1535

Concerns local taxation of business personal property of local exchange telephone companies.

WI S1586

Concerns local taxation of business personal property of local exchange telephone companies.

WI AB2

Eliminating the personal property tax. (FE)

WI SB2

Eliminating the personal property tax. (FE)

WI AB185

Property tax exemption for nonprofit theaters. (FE)

WI SB185

Property tax exemption for nonprofit theaters. (FE)

WI AB1152

The property tax exemption for nonprofit hospitals. (FE)

WI SB1047

The property tax exemption for nonprofit hospitals. (FE)

WI H7926

Removes state-owned property from the exemption from local property taxes.

Similar Bills

NJ S1586

Concerns local taxation of business personal property of local exchange telephone companies.

NJ S1535

Concerns local taxation of business personal property of local exchange telephone companies.

CA AB3166

Insurance: residential property insurance: requirements upon nonrenewal.

CA AB488

Insurance: the California FAIR Plan Association.

CA SB1444

Joint powers authorities: South Bay Regional Housing Trust.

CA AB903

Insurance: the California FAIR Plan Association.

CA SB755

Insurance: residential property insurance: requirements upon nonrenewal.

TX HB4269

Relating to the procedure to be used by an appraisal review board to conduct a hearing on a protest.