2025 - 2026 LEGISLATURE
LRB-2526/1
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2025 SENATE BILL 185
April 14, 2025 - 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. Referred to Committee on Agriculture and Revenue.
AN ACT to repeal 70.11 (29p); to renumber 70.11 (29m); to create 70.11 (29m)
(b) of the statutes; relating to: property tax exemption for nonprofit theaters.
Analysis by the 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.
For further information see the local fiscal estimate, which will be printed as
an appendix to this bill.
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2 2025 - 2026 Legislature
SENATE BILL 185
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SECTION 1
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SECTION 1. 70.11 (29m) of the statutes is renumbered 70.11 (29m) (a).
SECTION 2. 70.11 (29m) (b) of the statutes is created to read:
70.11 (29m) (b) All the property owned or leased by an organization that is
exempt from taxation under section 501 (c) (3) of the Internal Revenue Code, as
confirmed by a determination letter issued by the Internal Revenue Service no later
than October 1, 1990, if all of the property is used for the purposes for which the
exemption was granted, the property includes one or more theaters for performing
theater arts which have a total seating capacity of not less than 240 persons, and
the organization operates the theater or theaters.
SECTION 3. 70.11 (29p) of the statutes is repealed.
SECTION 4. Initial applicability.
(1) This act first applies to property tax assessments as of January 1, 2025.
(END)
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