Wisconsin 2025 Regular Session Status: Passed Assembly Bipartisan · 8 R · 5 D cosponsors

AB 185 — Relating to: property tax exemption for nonprofit theaters. (FE)

Last action — Failed to concur in pursuant to Senate Joint Resolution 1

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Assembly. Introduced April 15, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Senate.

Prognosis

Likely to advance 74% · high confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • Passed Assembly

    Current position in the legislative process.

  • 15 sponsors

    1 primary, 14 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (8 R · 5 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 6 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

An Act to repeal 70.11 (29p); to renumber 70.11 (29m); to create 70.11 (29m) (b) of the statutes;

Bill Text

What changed in the latest version

46 added · 9 removed

Plain-language change summary

The recent amendment to Assembly Bill 185 changes the property tax exemption for nonprofit theaters by updating the qualifications for organizations to qualify. Specifically, it now requires that the theaters have a capacity of at least 240 seats (down from 400) and that the IRS determination letter confirming tax-exempt status is from no later than June 1, 1995 (changed from October 1, 1990). These changes are significant because they broaden access to the tax exemption, potentially benefitting more nonprofit theaters and enhancing the arts community's ability to operate and thrive.

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Latest
- 2026 LEGISLATURE LRBa0148/1 JK:cdc ASSEMBLY AMENDMENT 2, TO ASSEMBLY BILL 185 April 30, 2025 - Offered by RepresentaITCHENS .
- 2026 LEGISLATURE LRB-1316/1 JK:cjs ASSEMBLY BILL 185 April 15, 2025 - Introduced by Representatives K ITCHENS, N OVAK , DUCHOW , M ELOTIK, KREIBICH, BROWN , BILLINGS, RANEL , MURSAU , O'CONNOR , IVERA- W AGNER , JOHNSON and S HEEHAN , cosponsored by Senators J ACQUE and SPREITZER.
At the locations indicated, amend the bill as follows:
Referred to Committee on Ways and Means.
1.
A N A CT to repeal 70.11 (29p);
Page 2, line 6:
to renumber 70.11 (29m);
delete XOctober 1, 1990Y and substitute XJune 1, 1995Y.
to create 70.11 (29m) (b) of the statutes;
2.
relating to:
Page 2, line 12:
property tax exemption for nonprofit theaters.
delete X2025Y and substitute X2026Y.
Analysis by the Legislative Reference Bureau Current law provides a property tax exemption for property owned or leased by a nonprofit organization that includes one or more outdoor theaters for performing theater arts which have a total seating capacity of not less than 400 persons.
END )
In addition, in order to claim the exemption, the Internal Revenue Service must have confirmed the organization’s federal tax exempt status in a determination letter issued no later than July 31, 1969.
This bill modifies the exemption so that it applies to property owned or leased by a nonprofit organization that includes one or more theaters for performing theater arts, regardless of whether the theaters are outdoors or indoors.
In addition, in order to claim the exemption, the total capacity of the theaters must be not less than 240 persons and the IRS must have confirmed the organization’s federal tax exempt status in a determination letter issued no later than October 1, 1990.
Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.
For further information see the local fiscal estimate, which will be printed as an appendix to this bill.
- 2026 Legislature - 2 - LRB-1316/1 JK:cjs ASSEMBLY BILL 185 SECTION 1 The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
S ECTION 1.
70.11 (29m) of the statutes is renumbered 70.11 (29m) (a).
S ECTION 2.
70.11 (29m) (b) of the statutes is created to read:
70.11 (29m) (b) All the property owned or leased by an organization that is exempt from taxation under section 501 (c) (3) of the Internal Revenue Code, as confirmed by a determination letter issued by the Internal Revenue Service no later than October 1, 1990, if all of the property is used for the purposes for which the exemption was granted, the property includes one or more theaters for performing theater arts which have a total seating capacity of not less than 240 persons, and the organization operates the theater or theaters.
S ECTION 3.
70.11 (29p) of the statutes is repealed.
S ECTION 4.
Initial applicability.
(1) This act first applies to property tax assessments as of January 1, 2025.
(END)
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Action History

  1. Failed to concur in pursuant to Senate Joint Resolution 1

  2. Available for scheduling

  3. Read first time and referred to committee on Senate Organization

  4. Received from Assembly

  5. Ordered immediately messaged

  6. Read a third time and passed, Ayes 97, Noes 0

  7. Rules suspended

  8. Ordered to a third reading

  9. Assembly Amendment 2 adopted

  10. Read a second time

  11. Placed on calendar 11-19-2025 by Committee on Rules

  12. Report passage as amended recommended by Joint Committee on Finance, Ayes 14, Noes 0

  13. Report Assembly Amendment 2 adoption recommended by Joint Committee on Finance, Ayes 14, Noes 0

  14. Executive action taken by joint committee on Finance

  15. Referred to joint committee on Finance

  16. Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0.

  17. Executive action taken by joint survey committee on Tax Exemptions

  18. Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)

  19. Senator Larson added as a cosponsor

  20. Referred to committee on Rules

  21. Report passage as amended recommended by Committee on Ways and Means, Ayes 10, Noes 0

  22. Report Assembly Amendment 2 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0

  23. Executive action taken

  24. Public hearing held

  25. Assembly Amendment 2 offered by Representative Kitchens

  26. Fiscal estimate received

  27. Representative Miresse added as a coauthor

  28. Assembly Amendment 1 offered by Representative Kitchens

  29. Read first time and referred to Committee on Ways and Means

  30. Introduced by Representatives Kitchens, Novak, Duchow, Melotik, Kreibich, Brown, Billings, Tranel, Mursau, O'Connor, Rivera-Wagner, Johnson and Sheehan; cosponsored by Senators Jacque and Spreitzer

Sponsors

Sponsorship breakdown

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1 sponsors · 14 co-sponsors · 117 not signed on

Sponsors (1)

Co-sponsors (14)

Not signed on (117)

117 members have not signed on to this bill.

Show all 117 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Read a third time and passed

Passed 97 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 53000
Democrat 41002
Unaffiliated 3000
Total 97002
% of votes cast 98%0%0%2%
How each member voted (99)
Member Party Vote
JOHNSON — Yea
MOORE OMOKUNDE — Yea
SPEAKER — Yea
Anderson, Clinton Democrat Yea
Andraca, Deb Democrat Yea
Arney, Margaret Democrat Yea
Bare, Mike Democrat Yea
Billings, Jill Democrat Yea
Brown, Brienne Democrat Yea
Clancy, Ryan Democrat Yea
Cruz, Angelina Democrat Yea
DeSanto, Karen Democrat Yea
DeSmidt, Ben Democrat Yea
Doyle, Steve Democrat Yea
Emerson, Jodi Democrat Yea
Fitzgerald, Joan Democrat Yea
Goodwin, Russell Democrat Yea
Haywood, Kalan Democrat Yea
Hong, Francesca Democrat Yea
Hysell, Andrew Democrat Yea
Jacobson, Jenna Democrat Yea
Joers, Alex Democrat Yea
Kirsch, Karen Democrat Yea
Madison, Darrin Democrat Yea
Mayadev, Renuka Democrat Yea
McCarville, Maureen Democrat Yea
McGuire, Tip Democrat Yea
Miresse, Vincent Democrat Yea
Neubauer, Greta Democrat Yea
Ortiz-Velez, Sylvia Democrat Yea
Palmeri, Lori Democrat Yea
Phelps, Christian Democrat Yea
Prado, Priscilla Democrat Not Voting
Rivera-Wagner, Amaad Democrat Yea
Roe, Ann Democrat Yea
Sheehan, Joe Democrat Yea
Sinicki, Christine Democrat Yea
Snodgrass, Lee Democrat Yea
Spaude, Ryan Democrat Yea
Stroud, Angela Democrat Yea
Stubbs, Shelia Democrat Yea
Subeck, Lisa Democrat Yea
Taylor, Sequanna Democrat Not Voting
Tenorio, Angelito Democrat Yea
Udell, Randy Democrat Yea
Vining, Robyn Democrat Yea
Allen, Scott Republican Yea
Armstrong, David Republican Yea
August, Tyler Republican Yea
Behnke, Elijah Republican Yea
Born, Mark Republican Yea
Brill, Lindee Republican Yea
Brooks, Robert Republican Yea
Callahan, Calvin Republican Yea
Dallman, Alex Republican Yea
Dittrich, Barbara Republican Yea
Donovan, Bob Republican Yea
Duchow, Cindi Republican Yea
Franklin, Benjamin Republican Yea
Goeben, Joy Republican Yea
Green, Chanz Republican Yea
Gundrum, Rick Republican Yea
Gustafson, Nate Republican Yea
Hurd, Karen Republican Yea
Jacobson, Brent Republican Yea
Kaufert, Dean Republican Yea
Kitchens, Joel Republican Yea
Knodl, Daniel Republican Yea
Kreibich, Rob Republican Yea
Krug, Scott Republican Yea
Kurtz, Tony Republican Yea
Maxey, Dave Republican Yea
Melotik, Paul Republican Yea
Moses, Clint Republican Yea
Murphy, David Republican Yea
Mursau, Jeffrey Republican Yea
Nedweski, Amanda Republican Yea
Neylon, Adam Republican Yea
Novak, Todd Republican Yea
O'Connor, Jerry Republican Yea
Penterman, William Republican Yea
Petersen, Kevin Republican Yea
Piwowarczyk, Jim Republican Yea
Pronschinske, Treig Republican Yea
Rodriguez, Jessie Republican Yea
Snyder, Patrick Republican Yea
Sortwell, Shae Republican Yea
Spiros, John Republican Yea
Steffen, David Republican Yea
Summerfield, Rob Republican Yea
Swearingen, Rob Republican Yea
Tittl, Paul Republican Yea
Tranel, Travis Republican Yea
Tucker, Duke Republican Yea
Tusler, Ron Republican Yea
VanderMeer, Nancy Republican Yea
Wichgers, Chuck Republican Yea
Wittke, Robert Republican Yea
Zimmerman, Shannon Republican Yea

Official roll call →

Subjects

taxation housing
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Frequently asked questions

What does AB 185 do?
An Act to repeal 70.11 (29p); to renumber 70.11 (29m); to create 70.11 (29m) (b) of the statutes;
Who sponsors AB 185?
AB 185 is sponsored by Jacque, Spreitzer, Kitchens, Joel (Republican), Novak, Todd (Republican), Duchow, Cindi (Republican), Melotik, Paul (Republican), Kreibich, Rob (Republican), Brown, Brienne (Democrat), Billings, Jill (Democrat), Tranel, Travis (Republican), Mursau, Jeffrey (Republican), O'Connor, Jerry (Republican), Rivera-Wagner, Amaad (Democrat), Johnson, Tara (Democrat), and Sheehan, Joe (Democrat).
What is the current status of AB 185?
This bill has passed the Assembly. Introduced April 15, 2025. It now moves to the second chamber.
Where can I track AB 185?
Track AB 185 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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