Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB60

Introduced
2/21/25  

Caption

Expanding the homestead income tax credit. (FE)

Impact

If enacted, SB60 would significantly impact low to moderate-income individuals and families in Wisconsin by providing them greater access to a financial credit that helps alleviate property tax burdens. The modifications intend to lessen the financial pressure on claimants and could lead to an increase in the number of recipients benefiting from the program. With the credit being refundable, individuals who owe no taxes may still receive a cash refund, thus enhancing the economic security of families and potentially increasing consumer spending within local communities. It can thus be seen as a step toward supporting affordability in home ownership and rental situations across the state.

Summary

Senate Bill 60 aims to expand the homestead income tax credit which is available to homeowners and renters in Wisconsin. The current credit system is based on household income and property taxes paid. The bill proposes changes to income thresholds, allowing more individuals to qualify for the credit while adjusting the percentage of property taxes or rent that can be claimed. Key adjustments include increasing the maximum allowable income for claimants from $24,680 to $35,000 and revising the income deduction percentage from 8.785 percent to 5.614 percent for incomes exceeding $8,060. Additionally, the bill introduces provisions for indexing these amounts for inflation in future years, thereby maintaining the credit's relevance over time.

Contention

While the bill has broad support among various legislators, there are concerns and points of contention that have emerged. Critics may argue that expanding such credits could lead to increased strain on state finances, especially if the adjustments significantly raise the number of eligible claimants without assurance of sufficient revenue. It could also spark debates about the sustainability of the state's funding for education and other programs that typically rely on property tax revenues, which are affected as individuals benefit from these credits. Balancing wider access to credits while maintaining fiscal responsibility will likely be a significant topic of discussion as the bill moves through legislative channels.

Companion Bills

No companion bills found.

Similar Bills

IL SB1981

PROPERTY TAX RELIEF ACT

WI AB52

Expanding the homestead income tax credit. (FE)

KS HB2074

Including homestead renters as eligible to participate in certain homestead property tax refund claims.

MI HB4088

Individual income tax: property tax credit; taxable value cap on homestead eligibility for credit; increase and modify adjustment factor. Amends sec. 520 of 1967 PA 281 (MCL 206.520).

MS HB1345

Senior Citizens Property Tax and Rent Rebate Act; create.

IL SB1978

PROP TX-CIRCUIT BREAKER

IL HB3808

PROP TX-CIRCUIT BREAKER

CA SB56

Property taxation: disabled veterans’ exemption: household income.