LRB-5919/1
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2023 - 2024 LEGISLATURE
2023 ASSEMBLY BILL 1152
March 6, 2024 - Introduced by Representatives RATCLIFF, MADISON, CLANCY,
STUBBS, PALMERI, SINICKI, BALDEH and JOERS, cosponsored by Senator LARSON.
Referred to Committee on Ways and Means.
***AUTHORS SUBJECT TO CHANGE***
AN ACT to create 70.11 (4m) (bm) and 70.11 (4m) (d) of the statutes; relating to:
the property tax exemption for nonprofit hospitals.
Analysis by the Legislative Reference Bureau
This bill disallows a nonprofit hospital from being exempt from property
taxation for a year in which the total amount of charity care provided by the hospital
during the hospital's most recently completed fiscal year is less than the total amount
of property taxes that would have been levied against the hospital's property.
Current law generally exempts nonprofit hospitals from property taxation.
For further information see the local fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SECTION 1. 70.11 (4m) (bm) of the statutes is created to read:
70.11 (4m) (bm) 1. This subsection does not apply to a hospital for a year in
which the total amount of charity care provided by the hospital during the hospital's
most recently completed fiscal year before January 1 of that year is less than the total
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SECTION 1 ASSEMBLY BILL 1152
amount of taxes that would be levied against the hospital's property, as determined
under subd. 2., if the property was subject to taxation under this chapter.
2. The assessor of the taxation district in which a hospital is located shall assess
the value of the hospital's property and shall calculate the total amount of taxes that
would be levied against the hospital, less the amount of the credits under s. 79.10 (4)
and (5m) that would be allocable to the property, by all taxing jurisdictions to which
the hospital's property would be subject if the property was subject to taxation under
this chapter.
SECTION 2. 70.11 (4m) (d) of the statutes is created to read:
70.11 (4m) (d) In this subsection, “charity care” means any of the following:
1. Free or discounted services provided under the hospital's financial
assistance policy.
2. Unreimbursed costs of the hospital for providing without receiving payment
or subsidy goods, activities, or services that address the health of low-income or
underserved individuals.
3. Direct or indirect financial or in-kind subsidies provided to the state or local
governments.
(END)
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