Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB185

Introduced
4/15/25  
Refer
4/15/25  
Report Pass
5/8/25  
Refer
5/8/25  
Refer
11/7/25  
Refer
11/11/25  
Report Pass
11/12/25  
Engrossed
11/19/25  
Refer
11/20/25  

Caption

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. (FE)

Impact

If enacted, AB185 would significantly impact statutes concerning property tax exemptions for nonprofit theaters. By lowering the minimum capacity requirement and expanding eligibility to indoor theaters, the bill is expected to provide financial relief to a greater number of performing arts organizations. This could lead to enhanced sustainability and growth for local theaters, which are vital community assets. The bill represents a recognition of the importance of the arts and aims to foster a more vibrant cultural scene in Wisconsin.

Summary

Assembly Bill 185 seeks to amend property tax exemption laws applicable to nonprofit organizations that operate theaters. Currently, only outdoor theaters with a seating capacity of no less than 400 are eligible for tax exemptions. AB185 reduces this capacity requirement to 240 and broadens the scope to include both outdoor and indoor theaters, thereby expanding the number of organizations that can benefit from such exemptions. This bill aims to support the performing arts sector by alleviating tax burdens on nonprofits that play a significant role in cultural enrichment.

Contention

While many stakeholders support AB185, there may also be contention regarding the potential implications of the expanded exemptions on state and local revenue. Opponents could argue that more exemptions could strain local budgets that rely on property taxes for funding essential services. There may also be discussions around the fairness of tax benefits for nonprofit organizations versus other businesses, as this shift may be viewed as preferential treatment for a specific sector. Balancing support for the arts with fiscal responsibility will likely be key points of debate as the bill moves through the legislative process.

Companion Bills

WI SB185

Crossfiled 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. (FE)

Previously Filed As

WI SB775

Board of Psychology and Board of Behavioral Sciences.

WI SB185

Property tax exemption for nonprofit theaters. (FE)

WI HB5

Enact the Repeat Offender Act

WI HB548

A BILL to amend and reenact §§ 8.01-413.01, 8.01-622.1, 18.2-369, 32.1-127, 32.1-127.1:03, 32.1-138.1, 32.1-162.16, 32.1-162.18, 32.1-291.21, 32.1-309.1, 32.1-325, 37.2-804.2, as it is currently effective and as it shall become effective, 37.2-805.1, 37.2-817.01, 37.2-817.1, 37.2-837, 37.2-838, 37.2-1101, 37.2-1108, 53.1-133.04, 54.1-2807.02, 54.1-2818.1, 54.1-2818.5, 54.1-2970.1, 54.1-2987.1, 54.1-2988.1, 54.1-2993.1, 54.1-2995, 63.2-501, 63.2-1605, 64.2-2000, 64.2-2002, 64.2-2003, 64.2-2009, and 64.2-2019 of the Code of Virginia; to amend the Code of Virginia by adding in Chapter 29 of Title 54.1 an article numbered 8.1, consisting of sections numbered 54.1-2993.2 through 54.1-2993.31; and to repeal §§ 54.1-2981, 54.1-2982, 54.1-2983, 54.1-2983.2 through 54.1-2987, 54.1-2988, and 54.1-2989 through 54.1-2993 of the Code of Virginia, relating to Uniform Health Care Decisions Act; civil penalty.

WI HB926

To amend sections 2929.01, 2929.14, 2967.01, 2967.13, and 2967.132 and to enact section 2941.1427 of the Revised Code to enact the Felony Accountability for Frequent Offenders Act to create a specification for a habitual felony offender.

WI HB141

An Act to amend and reenact §§ 2.2-2905, 17.1-276, 28.2-1206, 33.2-299.1, and 33.2-299.3 of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 33.2-299.1:1, relating to Virginia Passenger Rail Authority; exemptions.

WI HB260

Regards courts and court procedures

WI HB635

Enact the Child Protection Reform Act

WI HB200

Enact the America First Act

WI LD438

An Act to Allow Municipalities to Limit Nonprofit Property Tax Exemptions

Similar Bills

No similar bills found.