Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB1090

Introduced
2/26/26  
Refer
2/26/26  

Caption

An Act to amend 16.03 (2) (a) and 71.10 (4) (i); to create 20.835 (2) (fm) and 71.07 (8d) of the statutes; Relating to: the statewide policy regarding homelessness, an income tax credit for property taxes paid by senior citizens, and making an appropriation. (FE)

Impact

The introduction of a refundable tax credit that matches the increase in property taxes serves as a financial relief measure for senior citizens. This credit ensures that those on fixed incomes will have some support in managing their property tax obligations. Additionally, the adjustment in state policy to focus on preventing homelessness among seniors has implications for overall social welfare and health service funding, potentially reallocating resources to better serve this population.

Summary

AB1090 aims to establish a statewide policy regarding homelessness and introduce a refundable income tax credit for property taxes paid by senior citizens aged 65 and older. The bill requires the Interagency Council on Homelessness to implement specific strategies to prevent and address homelessness among older adults. By focusing on this demographic, the bill seeks to not only alleviate the challenges faced by seniors but also reduce their vulnerability to homelessness, which has been a growing concern in the state.

Contention

Points of contention surrounding AB1090 may arise from concerns about the cost implications of the proposed tax credit, particularly how it will be funded and its effect on state revenue. There may also be debates regarding the effectiveness of the strategies for homelessness prevention proposed in the bill, with various stakeholders potentially advocating for broader or different approaches to address the issue effectively. Critics could also argue about the exclusions outlined in the bill, such as the limitations on claiming multiple tax credits, and whether these restrictions adequately meet the needs of the most vulnerable seniors.

Companion Bills

No companion bills found.

Previously Filed As

WI AB1227

An income tax credit for property taxes paid by certain senior citizens and making an appropriation. (FE)

WI S2048

Relative to property taxes and senior citizens

WI HB1345

Senior Citizens Property Tax and Rent Rebate Act; create.

WI SSB1239

A bill for an act relating to the elimination of the individual income tax and alternate income tax by creating the taxpayer relief trust fund and income tax elimination board and fund, and making appropriations.

WI SB307

Tax Department rule relating to income tax credits for property taxes paid

WI SB379

Creating a refundable individual income tax credit for the parent of a stillbirth and making an appropriation. (FE)

WI AB373

Creating a refundable individual income tax credit for the parent of a stillbirth and making an appropriation. (FE)

WI H0605

Amends and adds to existing law to provide certain deductions to income taxes and to provide for an increased food tax credit for seniors.

WI HB1708

relative to statewide education property taxes and other tax revenues.

WI A2426

Increases gross income tax credit for homestead property taxes paid from $50 to $200.

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