Alliance of Cities Tax Exemptions Resolution

>WHEREAS,the value of tax-exempt private real property in Wisconsin in 1998 was estimated at more than $14 billion; and

WHEREAS, the same municipal services available to and paid for by businesses, homeowners and renters are also provided to tax-exempt property, but at no cost to the entity that owns the property; and

WHEREAS, according to a Department of Revenue report entitled "Summary of Tax Exemption Devices 1999-2001", exempt private property equals 8.4% of the total value of taxable property in cities, 5.1% in villages and 2.3% in towns; and

WHEREAS, the number of tax exemptions in the statutes increases like clockwork every two years with enactment of the state budget bill passed by the Legislature and signed by the governor; and

WHEREAS, the 1999-2001 state budget bill, enacted as 1999 Wisconsin Acts 9 and 10, included personal property tax exemptions for digital broadcasting equipment; projection equipment, sound systems and projection screens owned and used by motion picture theaters; equipment used by commercial fishing boats; and charter boats that are used by tours; and

WHEREAS, each of these property tax exemptions shifts costs of providing local services to Wisconsin citizens to the owners of other property;

NOW THEREFORE BE IT RESOLVED, that the city of __________________ calls on the Legislature to adopt a motatorium on new tax exemptions until 2010; and

FURTHER BE IT RESOLVED, that in 2010 all existing property tax exemptions expire unless renewed by the Legislature; and

FURTHER BE IT RESOLVED, that the Legislature provide a clearer, more equitable definition of "benevolent" to apply to organizations that qualify for a tax exemption based on their benevolent nature; and

FURTHER BE IT RESOLVED, that the Legislature require payments in lieu of taxes for local services provided to owners of tax exempt property; and

FURTHER BE IT RESOLVED that copies of this resolution be sent to the governor, the leadership of both houses of the Legislature and legislators and candidates from the _________________area.

Adopted _________________, 2000

City of _______________________

(signed)____________________________