WisconsinSB5762025-2026 Wisconsin Legislature (Biennial Session)SenateWALLET

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)

Sponsored By: Julian Bradley (Republican), Rachael Cabral-Guevara (Republican), André Jacque (Republican)

Became Law

Sen Bill 576AdministrationDepartment of -- Budget and fiscal issuesLegislature -- Tax ExemptionsJoint Survey Committee onProperty tax -- ExemptionRecreation

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 1 costs, 2 mixed.

Most manufactured homes taxed as real property

Starting with the January 1, 2024 assessment, most manufactured and mobile homes, and buildings or fixtures on leased or special lands, are assessed as real property. Local assessors may create a separate tax parcel and tax these improvements to the structure owner. This can raise your property tax bill if your home is not exempt. Homes that qualify for exemptions under 66.0435(3) or 70.11(49) are not covered by this rule.

Prefab campground units: tax break and fee

Certain towable recreational prefabricated structures in licensed campgrounds on land you do not own are exempt from local property tax. The exemption can include attached decks, sheds, and porches. It applies beginning with the January 1, 2026 assessment. Your municipality also charges a monthly permit fee for each such unit occupying a campground space. The law does not set the fee amount and excludes recreational mobile homes from this fee category.

State repays locals for lost campground taxes

Beginning in 2027, the state pays each taxing jurisdiction an amount equal to the property taxes that were levied on qualifying campground prefabricated structures for the January 1, 2025 assessment. Municipalities must report those 2025 totals to the Department of Revenue in the time and format it sets. The Department of Revenue certifies amounts, and the Department of Administration pays on or before the first Monday in July. Each taxing body must attribute a share to any tax increment district; after a district ends, those dollars go to the municipality and other taxing bodies each year.

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Sponsors & Cosponsors

Sponsors

  • Julian Bradley

    Republican • Senate

  • Rachael Cabral-Guevara

    Republican • Senate

  • André Jacque

    Republican • Senate

Cosponsors

  • Elijah Behnke

    Republican • House

  • Barbara Dittrich

    Republican • House

  • Steve Doyle

    Democratic • House

  • Dean Kaufert

    Republican • House

  • Daniel Knodl

    Republican • House

  • Tony Kurtz

    Republican • House

  • Jerry O'Connor

    Republican • House

  • Sylvia Ortiz-Velez

    Democratic • House

  • Kevin Petersen

    Republican • House

  • Jessie Rodriguez

    Republican • House

  • Rob Swearingen

    Republican • House

  • Duke Tucker

    Republican • House

  • Chuck Wichgers

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 132 • No: 0

House vote 2/18/2026

Read a third time and concurred in, Ayes 99, Noes 0

Yes: 99 • No: 0

Senate vote 2/11/2026

Read a third time and passed, Ayes 33, Noes 0

Yes: 33 • No: 0

Actions Timeline

  1. Published 3-28-2026

    3/27/2026Senate
  2. Report approved by the Governor on 3-27-2026. 2025 Wisconsin Act 117

    3/27/2026Senate
  3. Presented to the Governor on 3-26-2026

    3/26/2026Senate
  4. Report correctly enrolled

    2/24/2026Senate
  5. Received from Assembly concurred in

    2/19/2026Senate
  6. Ordered immediately messaged

    2/18/2026House
  7. Read a third time and concurred in, Ayes 99, Noes 0

    2/18/2026House
  8. Rules suspended

    2/18/2026House
  9. Ordered to a third reading

    2/18/2026House
  10. Read a second time

    2/18/2026House
  11. Made a special order of business at 1:21 PM on 2-18-2026 pursuant to Assembly Resolution 13

    2/17/2026House
  12. Representative Ortiz-Velez added as a cosponsor

    2/16/2026House
  13. Read first time and referred to committee on Rules

    2/12/2026House
  14. Received from Senate

    2/12/2026House
  15. Ordered immediately messaged

    2/11/2026Senate
  16. Read a third time and passed, Ayes 33, Noes 0

    2/11/2026Senate
  17. Rules suspended to give bill its third reading

    2/11/2026Senate
  18. Ordered to a third reading

    2/11/2026Senate
  19. Read a second time

    2/11/2026Senate
  20. Placed on calendar 2-11-2026 pursuant to Senate Rule 18(1)

    2/9/2026Senate
  21. Available for scheduling

    2/3/2026Senate
  22. Report passage recommended by Joint Committee on Finance, Ayes 15, Noes 0

    2/3/2026Senate
  23. Executive action taken

    2/3/2026Senate
  24. Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

    1/29/2026Senate
  25. Available for scheduling

    1/13/2026Senate

Bill Text

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