Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB1152 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	LRB-5919/1
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3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 1152
5	5	March 6, 2024 - Introduced by Representatives RATCLIFF, MADISON, CLANCY,
6	6	STUBBS, PALMERI, SINICKI, BALDEH and JOERS, cosponsored by Senator LARSON.
7	7	Referred to Committee on Ways and Means.
8	8	*AUTHORS SUBJECT TO CHANGE*
9	9	AN ACT to create 70.11 (4m) (bm) and 70.11 (4m) (d) of the statutes; relating to:
10	10	the property tax exemption for nonprofit hospitals.
11	11	Analysis by the Legislative Reference Bureau
12	12	This bill disallows a nonprofit hospital from being exempt from property
13	13	taxation for a year in which the total amount of charity care provided by the hospital
14	14	during the hospital's most recently completed fiscal year is less than the total amount
15	15	of property taxes that would have been levied against the hospital's property.
16	16	Current law generally exempts nonprofit hospitals from property taxation.
17	17	For further information see the local fiscal estimate, which will be printed as
18	18	an appendix to this bill.
19	19	The people of the state of Wisconsin, represented in senate and assembly, do
20	20	enact as follows:
21	21	SECTION 1. 70.11 (4m) (bm) of the statutes is created to read:
22	22	70.11 (4m) (bm) 1. This subsection does not apply to a hospital for a year in
23	23	which the total amount of charity care provided by the hospital during the hospital's
24	24	most recently completed fiscal year before January 1 of that year is less than the total
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30	30	6 - 2 -2023 - 2024 Legislature LRB-5919/1
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32	32	SECTION 1 ASSEMBLY BILL 1152
33	33	amount of taxes that would be levied against the hospital's property, as determined
34	34	under subd. 2., if the property was subject to taxation under this chapter.
35	35	2. The assessor of the taxation district in which a hospital is located shall assess
36	36	the value of the hospital's property and shall calculate the total amount of taxes that
37	37	would be levied against the hospital, less the amount of the credits under s. 79.10 (4)
38	38	and (5m) that would be allocable to the property, by all taxing jurisdictions to which
39	39	the hospital's property would be subject if the property was subject to taxation under
40	40	this chapter.
41	41	SECTION 2. 70.11 (4m) (d) of the statutes is created to read:
42	42	70.11 (4m) (d) In this subsection, “charity care” means any of the following:
43	43	1. Free or discounted services provided under the hospital's financial
44	44	assistance policy.
45	45	2. Unreimbursed costs of the hospital for providing without receiving payment
46	46	or subsidy goods, activities, or services that address the health of low-income or
47	47	underserved individuals.
48	48	3. Direct or indirect financial or in-kind subsidies provided to the state or local
49	49	governments.
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