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)

Signed by Governor

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

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Bill Overview

Analyzed Economic Effects

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

Campground structure owners avoid taxes and fees

Starting with January 1, 2026 assessments, qualifying recreational structures are exempt from property tax, including accessory decks, sheds, and porches. The structure must have been designed for highway towing by a motor vehicle. It must be used mainly as temporary living quarters for recreation, camping, travel, or seasonal use. It must sit in a licensed campground on land its owner does not own. Qualifying structures are also exempt from the monthly municipal permit fee for covered community spaces or lots.

State payments replace lost local property taxes

Starting in 2027, Wisconsin pays local taxing bodies annually to replace taxes on exempt recreational structures. Payments equal property taxes levied on those structures based on January 1, 2025 assessments. Municipalities report those taxes to the Department of Revenue, which certifies payments due by the first Monday in July. Taxing bodies must assign each tax increment district its proportional share of aid under the law. After a district ends, its share goes to the municipality and applicable taxing bodies starting the next year, every year thereafter.

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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