Levy increase limit for the village of Oregon and the towns of Oregon and Rutland, the official text

2025 - 2026 LEGISLATURE
LRB-3770/1
EVM:skw

2025 SENATE BILL 439
September 29, 2025 - Introduced by Senators Marklein and Ratcliff, cosponsored by Representatives J. Jacobson and Udell. Referred to Committee on Agriculture and Revenue.

An Act relating to: levy increase limit for the village of Oregon and the towns of Oregon and Rutland.

Analysis by the Legislative Reference Bureau
This bill provides that for the village of Oregon and the towns of Oregon and Rutland in Dane County, the base amount to which the 2026 levy increase limit applies is the actual levy for 2025. The bill specifies that this amount includes amounts levied in 2025 to pay for costs associated with a joint fire department or joint emergency medical services district regardless of whether those costs were properly included in the levy. The bill also provides that the levy increase limit for 2026 is not reduced to reflect any decrease in debt service in 2026 for debt related to a joint fire department or joint emergency medical services district.
For further information see the state 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. Nonstatutory provisions.
(1) Village of Oregon and towns of Oregon and Rutland levy limits.

(a) In this subsection:
1. “Covered municipality” means all of the following:
a. The village of Oregon.
b. The town of Oregon in Dane County.
c. The town of Rutland in Dane County.
2. “Joint emergency medical services district” has the meaning given in s. 66.0602 (1) (ak).
3. “Joint fire department” has the meaning given in s. 66.0602 (1) (am).
(b) Notwithstanding s. 66.0602 (2) and (3) (h), for the levy imposed in December 2025, the base amount to which the levy increase limit under s. 66.0602 (2) applies for a covered municipality is the actual levy, as determined and modified under s. 66.0602 (2), of the covered municipality that was imposed in December 2024.
(c) Regardless of whether those charges or costs qualify for the exception under s. 66.0602 (3) (h) or whether those charges or costs may appropriately be included in the base amount for the December 2025 levy under the standards provided under s. 66.0602 (2), the department of revenue may not reduce the base amount established under par. (b) by any amounts levied by a covered municipality in December 2024 to pay for charges assessed by or costs associated with a joint fire department or joint emergency medical services district in which the covered municipality participates.
(d) Notwithstanding s. 66.0602 (2m) (a), for the December 2025 levy, the levy limit of a covered municipality shall not be reduced from the amount that the covered municipality levied in December 2024 for the payment of general obligation
debt service associated with a joint fire department or joint emergency medical services district in which the covered municipality participates.
(e) This subsection does not affect the application of s. 66.0602 (3) (h) to the December 2025 levy.
(end)