Wisconsin Assembly Bill AB584

Wisconsin 2025-2026 Regular Session

• Introduced: 10/24/25
• Refer: 10/24/25
• Refer: 1/8/26
• Report Pass: 1/14/26
• Refer: 1/14/26
• Refer: 1/30/26
• Report Pass: 2/4/26
• Refer: 2/4/26
• Refer: 2/13/26
• Failed: 3/23/26

Caption

An Act to amend 66.0435 (3) (c) 1. (intro.), 70.17 (3), 79.0965 (title) and 79.0965 (3); to create 70.11 (49), 79.0965 (1m), 79.0965 (2m) and 79.0965 (5) of the statutes; Relating to: a property tax exemption for prefabricated recreational structures. (FE)

Notes

AB584 also aligns with ongoing efforts to amend the personal property tax landscape in Wisconsin, leveraging this bill as a means to further delineate what constitutes taxable property within the realm of prefabricated and recreational structures.

Impact

The implementation of AB584 will introduce significant changes to property tax law in Wisconsin. By exempting certain prefabricated recreational structures from property taxes, local jurisdictions may face a reduction in tax revenue. To mitigate the impact of this exemption, the Department of Administration is tasked with providing compensatory payments to taxed jurisdictions, ensuring they do not completely lose out on the revenue that would have originally come from these properties. This mechanism is expected to maintain some level of funding for local governments affected by the exemption.

Summary

Assembly Bill 584 proposes to establish a property tax exemption specifically for prefabricated recreational structures that are temporarily used as living quarters. These structures must be designed for towing and primarily serve recreational, travel, or seasonal purposes. The bill emphasizes the exemption of accessories like decks and sheds, as long as they are located in licensed campgrounds that are not owned by the owners of the structures. The aim is to provide financial relief to users of such prefabricated structures, potentially encouraging camping and recreational activities within the state.

Contention

While supporters justify the bill as a means to promote tourism and outdoor activities, detractors may argue about the implications for local governments that depend on property taxes for essential services. Critics might express concerns regarding the fiscal responsibility of implementing this tax exemption, suggesting that it could lead to added burdens on taxpayers or reduce the effectiveness of local governance. The discussion around AB584 indicates a need to balance recreational benefits with potential financial repercussions for local entities.