Wisconsin 2025 Regular Session Status: To Executive Bipartisan · 5 R · 2 D cosponsors

SB 181 — Relating to: a levy limit exemption for regional emergency medical systems and eligibility for the expenditure restraint incentive program. (FE)

Last action — Published 4-9-2026

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

This bill has been sent to the executive. Introduced April 14, 2025. It awaits signature.

Next likely step: the executive signs it into law or issues a veto.

Prognosis

Likely to advance 90% · high confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • To Executive

    Current position in the legislative process.

  • 29 sponsors

    1 primary, 28 co-sponsors signed on.

  • Bipartisan support

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

  • Cleared a recorded vote

    Passed 4 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 amend 79.05 (2) (c); to create 66.0602 (3) (o) of the statutes;

Bill Text

What changed in the latest version

106 added · 178 removed

Plain-language change summary

The bill SB 181 has been amended to create an exemption from local property tax levy limits specifically for costs associated with regional emergency medical services. This means that cities, towns, and counties can increase their property tax levies to better fund emergency medical services without being restricted by the usual percentage limits. This change matters because it allows local governments to ensure adequate funding for emergency medical services, which can improve response times and overall public health safety in larger regional areas.

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- 2026 LEGISLATURE LRBs0174/1 EVM:skw&cdc SENATE SUBSTITUTE AMENDMENT 1, TO SENATE BILL 181 November 12, 2025 - Offered by Senator M ARKLEIN .
- 2026 LEGISLATURE LRB-2497/1 KP:emw SENATE BILL 181 April 14, 2025 - Introduced by SenatorsARKLEIN, JAMES, CABRAL-G UEVARA, N AS, PFAFF, PREITZER and TESTI, cosponsored by RepresentativeURTZ, G USTAFSON, BEHNKE , DITTRICH, DONOVAN , DUCHOW , FRANKLIN, G REEN, K AUFERT, K ITCHENS, M AXEY, M ELOTIK, M OSES, M URSAU , NEUBAUER , PALMERI , PIWOWARCZYK , STEFFEN, S UBECK, U DELL, VANDER M EER and N EDWESKI.
Referred to Committee on Health.
a levy limit exemption for regional emergency medical system costs and eligibility for the expenditure restraint incentive program.
a levy limit exemption for regional emergency medical systems and eligibility for the expenditure restraint incentive program.
Analysis by the Legislative Reference Bureau This bill creates a local levy increase limit exception for the amount a political subdivision levies to pay for certain costs associated with a regional emergency medical services district of which it is a member.
Analysis by the Legislative Reference Bureau Generally, under current law, local levy limits are applied to the property tax levies that are imposed by political subdivisions.
Generally, under current law, local levy increase limits are applied to the property tax levies that are imposed by a political subdivision in December of each year.
A political subdivision may not increase its levy by a percentage that exceeds its “valuation factor,” which is the greater of 0 percent or the percentage change in the political subdivision’s equalized value due to new construction, less improvements removeCurrent law also contains a number of exceptions to the levy limit, such as amounts a county levies for a countywide emergency medical system, for a county children with disabilities education board, and for certain bridge and culvert construction and repair.
Current law prohibits a political subdivision from increasing its levy by a percentage that exceeds its valuation factor.
This bill creates an additional exception to local levy limits.
“Valuation factor” is defined as the greater of either 0 percent or, in general, the percentage change in the political subdivision’s equalized value due to new construction, less improvements removed.
Under the bill, the amounts a city, village, town, or county levies for costs associated with regional emergency medical services, either through participation in a joint emergency services district or through one or more intergovernmental agreements to provide emergency medical services, or both, are exempt.
Current law contains a number of exceptions to these levy increase limits, such as amounts a county levies for a countywide emergency medical system, for a county children with disabilities education board, and for certain charges assessed by a joint fire department or joint emergency medical services district.
Under the bill, “regional” means consisting of a service area that is at least 232 square miles or includes at least eight municipalities.
In addition, a political subdivision may exceed the levy increase limit that is otherwise - 2026 Legislature - 2 - LRBs0174/1 EVM:skw&cdc S ECTION 1 applicable if its governing body adopts a resolution to do so and if that resolution is approved by the electors in a referendum.
The bill also excludes expenditures of amounts levied for a regional emergency medical system that are exempt from local levy limits under the bill from being - 2026 Legislature - 2 - LRB-2497/1 KP:emw SENATE BILL 181 S ECTION 1 considered in determining eligibility for an expenditure restraint incentive program payment.
The bill provides a local levy limit exception for amounts that a political subdivision levies in a year to pay for eligible costs associated with a qualified regional emergency medical services district (qualified district) of which the political subdivision is a member.
Under current law, a municipality is eligible to receive an expenditure restraint incentive program payment if its property tax levy is greater than 5 mills and if the annual increase in its municipal budget, subject to certain exceptions, is less than the sum of factors based on inflation and the increased value of property in the municipality as a result of new construction.
The exempted amount may not increase over the exempted amount in the previous year by a percentage more than inflation plus 2 percent.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
Eligible costs are all costs incurred by a qualified district in providing first-in emergency medical services in its service area, including any payments for debt service of the qualified district.
A qualified district under the bill is a joint emergency medical services district or joint fire department that provides first-in emergency medical services in the member political subdivisions and that includes at least eight municipalities as members or has a service area of at least 232 square miles.
In addition, for a district to be qualified, a referendum must be held in and passed by the entire territory covered by the member political subdivisions with all votes in the territory counted together.
To maintain its status as a qualified district, a similar referendum must be held and passed every five years after initial qualification.
In this paragraph:
In this paragraph, “regional” means consisting of a service area that is at least 232 square miles or includes at least 8 municipalities.
a.
“Member political subdivision” means a political subdivision that is a member of a qualified district.
b.
“Qualified district” means a joint emergency medical services district or joint fire department that satisfies the requirements under subd.
2.
Subject to subds.
A joint emergency medical services district or joint fire department is a qualified district for purposes of the exception under this paragraph if all of the following apply:
3., 4., 5., and 6., the limit otherwise applicable under this section does not apply to the amount, or a portion of that amount, that a political subdivision levies in that year for costs associated with regional emergency medical services, either through participation in a joint emergency medical services district or through one or more intergovernmental agreements to provide emergency medical services, or through both.
a.
The costs that are eligible for the exception to the limit that is described in this subdivision include costs associated with regional emergency medical services that are provided by a fire department.
The district provides first-in emergency medical services in the territories of the member political subdivisions.
The district may provide emergency medical services under this subd.
2.
a.
directly or by contracting with another party or both.
- 2026 Legislature - 3 - LRBs0174/1 EVM:skw&cdc S ECTION 1 b.
Either the membership of the district includes not fewer than 8 municipalities receiving service for their entire territory or the service area of the district is not less than 232 square miles.
c.
The district operates under an operating agreement that delineates the service area of the district, requires, and provides the manner of, the designation of a governing board and a chief officer, designates the clerk of a member political subdivision to be responsible for the certification of district referenda, provides procedures for the addition and termination of member political subdivisions, and specifies the method by which it assesses costs to its member political subdivisions.
d.
A referendum is held within the entire territory covered by the member political subdivisions on the question of whether the district should be a qualified district for the purpose of the levy limit exception under this paragraph and the referendum is approved by a majority of the votes cast in the entire territory.
A referendum under this subd.
2.
d.
may be held only at a spring or general election.
The question shall be submitted as follows:
“Shall the ….
Show all 114 changed rows (74 more)
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(name of joint emergency medical services district or joint fire department), which includes the ….
(name of political subdivision) as a member, receive special local levy limit treatment? A “yes” vote provides the ….
(name of political subdivision) with the option of increasing its property tax levy to pay for costs related to the….
(name of joint emergency medical services district or joint fire department) in each of the next 5 years, even if this amount is higher than what is normally allowed under state levy limits.
A “yes” vote may result in higher property taxes in the ….
(name of political subdivision) in each year that the ….
(name of political subdivision) remains a member of the district.” Not later than 30 days before a referendum under this - 2026 Legislature - 4 - LRBs0174/1 EVM:skw&cdc SECTION 1 subd.
2.
d., each member political subdivision in which the referendum will be held shall publish a class 1 notice under ch.
985 notifying electors of the proposed establishment of a qualified district including the political subdivision and providing the estimated increase in the property tax on a median valued home in the political subdivision due to membership in the qualified district.
e.
The district has not been disqualified under subd.
3.
The exception to the limit that is described in subd.
a.
Five years after a qualified district is first qualified under subd.
and every 5th year thereafter, a referendum satisfying the requirements of subd.
2.
d.
shall be held within the entire territory covered by the member political subdivisions of the qualified district on the question of whether the qualified district should continue to be qualified for the purpose of the levy limit exception under this paragraph.
If the referendum is not approved by a majority of the votes cast in the entire territory, the district does not qualify for the purpose of the levy limit exception under this paragraph.
b.
If the participation of member political subdivisions is terminated in a qualified district such that subd.
2.
b.
is no longer satisfied and remains unsatisfied for more than 11 months, the district does not qualify for the purpose of the levy limit exception under this paragraph.
4.
A political subdivision may join a qualified district if authorized by the qualified district as provided in the operating agreement and a referendum substantially satisfying the requirements of subd.
2.
d.
is held in the joining political subdivision on the question of whether the political subdivision may join the qualified district and the referendum is approved by a majority of the votes cast in the political subdivision.
- 2026 Legislature - 5 - LRBs0174/1 EVM:skw&cdc S ECTION 1 5.
a.
The limit otherwise applicable under this section does not apply to the amount that a political subdivision levies in that year to pay for eligible costs associated with a qualified district, but only to the extent that the amount levied to pay for those costs would cause the political subdivision to exceed the limit that is otherwise applicable under this section.
Eligible costs under this subd.
5.
a.
are all costs incurred by a qualified district in providing first-in emergency medical services in its service area, including any payments for debt service of the qualified district.
Costs associated with emergency medical services provided by a fire department are eligible costs under this subd.
5.
a.
b.
The exception to the limit that is described under subd.
5.
a.
5.
2.
a.
5.
2.
a.
department of labor, for the 12 months ending on August 31 of the year of the levy, plus 2 percent.
department of labor, for the 12 months ending on August 31 of the year of the levy, plus 5 percent.
This subd.
This subdivision does - 2026 Legislature - 3 - LRB-2497/1 KP:emw SENATE BILL 181 SECTION 1 not apply if the political subdivision did not levy an amount under subd.
5.
2.
b.
does not apply if the political subdivision did not levy an amount under subd.
5.
a.
6.
4.
The exception to the limit that is described under subd.
The exception to the limit that is described in subd.
5.
a.
applies only if the qualified district certifies to the department of revenue that the qualified district complies with subd.
b.
applies only if the joint emergency medical services district or political subdivision, as applicable, confirms to the department of revenue that the joint emergency medical services district or political subdivision, as applicable, has a regional service area.
7.
The exception to the limit that is described under subd.
a.
The exception to the limit that is described in subd.
applies only if the qualified district identifies to the department of revenue one entity as responsible for coordination of emergency medical services across the service area of the qualified district.
2.
- 2026 Legislature - 6 - LRBs0174/1 EVM:skw&cdc SECTION 1 8.
applies only if a contract or other agreement identifies one entity as responsible for coordination of emergency medical services across the service area.
6.
5.
2.
a.
79.05 (2) (c) of the statutes, as affected by 2025 Wisconsin Act 36, is amended to read:
79.05 (2) (c) of the statutes is amended to read:
66.0602 (3) (h), expenditures of amounts levied under s.
111- 5, grants received from the state or federal government for the purpose of providing law enforcement, fire protection, or emergency medical services, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district;
111-5, grants received from the state or federal government for the purpose of providing law enforcement, fire protection, or emergency medical services, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on - 2026 Legislature - 4 - LRB-2497/1 KP:emw SENATE BILL 181 SECTION 2 behalf of the school district;
66.0602 (3) (h), expenditures of amounts levied under s.
79.038, expenditures of - 2026 Legislature - 7 - LRBs0174/1 EVM:skw&cdc SECTION 2 payments due to the termination of a tax incremental district under s.
79.038, expenditures of payments due to the termination of a tax incremental district under s.
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Action History

  1. Published 4-9-2026

  2. Report approved by the Governor on 4-8-2026. 2025 Wisconsin Act 212

  3. Presented to the Governor on 4-2-2026

  4. Representative J. Jacobson added as a cosponsor

  5. Report correctly enrolled

  6. Received from Assembly concurred in

  7. Ordered immediately messaged

  8. Read a third time and concurred in, Ayes 92, Noes 1

  9. Rules suspended

  10. Ordered to a third reading

  11. Read a second time

  12. Made a special order of business at 11:09 AM on 2-19-2026 pursuant to Assembly Resolution 14

  13. Referred to committee on Rules

  14. Report concurrence recommended by Joint Committee on Finance, Ayes 15, Noes 0

  15. Executive action taken by joint committee on Finance

  16. Read first time and referred to joint committee on Finance

  17. Received from Senate

  18. Ordered immediately messaged

  19. Read a third time and passed, Ayes 30, Noes 3

  20. Rules suspended to give bill its third reading

  21. Ordered to a third reading

  22. Senate Substitute Amendment 1 adopted

  23. Read a second time

  24. Senator Spreitzer withdrawn as a coauthor

  25. Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)

  26. Senate Substitute Amendment 1 offered by Senator Marklein

  27. Available for scheduling

  28. Report passage recommended by Committee on Health, Ayes 5, Noes 0

  29. Executive action taken

  30. Representative Joers added as a cosponsor

  31. Representative Emerson added as a cosponsor

  32. Fiscal estimate received

  33. Representative Stroud added as a cosponsor

  34. Representative Anderson added as a cosponsor

  35. Representative Andraca added as a cosponsor

  36. Public hearing held

  37. Senator Habush Sinykin added as a coauthor

  38. Read first time and referred to Committee on Health

  39. Introduced by Senators Marklein, James, Cabral-Guevara, Nass, Pfaff, Spreitzer and Testin; cosponsored by Representatives Kurtz, Gustafson, Behnke, Dittrich, Donovan, Duchow, Franklin, Green, Kaufert, Kitchens, Maxey, Melotik, Moses, Mursau, Neubauer, Palmeri, Piwowarczyk, Steffen, Subeck, Udell, VanderMeer and Nedweski

Sponsors

  • Kurtz · Cosponsor
  • Gustafson · Cosponsor
  • Behnke · Cosponsor
  • Dittrich · Cosponsor
  • Donovan · Cosponsor
  • Duchow · Cosponsor
  • Franklin · Cosponsor
  • Green · Cosponsor
  • Kaufert · Cosponsor
  • Kitchens · Cosponsor
  • Maxey · Cosponsor
  • Melotik · Cosponsor
  • Moses · Cosponsor
  • Mursau · Cosponsor
  • Neubauer · Cosponsor
  • Palmeri · Cosponsor
  • Piwowarczyk · Cosponsor
  • Steffen · Cosponsor
  • Subeck · Cosponsor
  • Udell · Cosponsor
  • VanderMeer · Cosponsor
  • Nedweski · Cosponsor
  • Howard Marklein · Primary
  • Jesse James · Cosponsor
  • Rachael Cabral-Guevara · Cosponsor
  • Steve Nass · Cosponsor
  • Brad Pfaff · Cosponsor
  • Mark Spreitzer · Cosponsor
  • Patrick Testin · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 28 co-sponsors · 103 not signed on · 3 voted No

Sponsors (1)

Co-sponsors (28)

Not signed on (103)

103 members have not signed on to this bill.

Show all 103 →

"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 concurred in

Passed 92 Yea · 1 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 51101
Democrat 39004
Unaffiliated 2001
Total 92106
% of votes cast 93%1%0%6%
How each member voted (99)
Member Party Vote
JOHNSON — Not Voting
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 Not Voting
Roe, Ann Democrat Yea
Sheehan, Joe Democrat Not Voting
Sinicki, Christine Democrat Yea
Snodgrass, Lee Democrat Yea
Spaude, Ryan Democrat Yea
Stroud, Angela Democrat Not Voting
Stubbs, Shelia Democrat Yea
Subeck, Lisa Democrat Yea
Taylor, Sequanna Democrat Yea
Tenorio, Angelito Democrat Yea
Udell, Randy Democrat Yea
Vining, Robyn Democrat Yea
Allen, Scott Republican Not Voting
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 Nay
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 →

Read a third time and passed

Passed 30 Yea · 3 Nay
Party YeaNayPresentNot Voting
Republican 17100
Democrat 10200
Unaffiliated 3000
Total 30300
% of votes cast 91%9%0%0%
How each member voted (33)
Member Party Vote
DASSLER-ALFHEI — Yea
JOHNSON — Yea
HABUSH SINYKIN — Yea
Carpenter, Tim Democrat Yea
Drake, Dora Democrat Yea
Hesselbein, Dianne Democrat Yea
Keyeski, Sarah Democrat Yea
Larson, Chris Democrat Yea
Pfaff, Brad Democrat Yea
Ratcliff, Melissa Democrat Yea
Roys, Kelda Democrat Yea
Smith, Jeff Democrat Yea
Spreitzer, Mark Democrat Nay
Wall, Jamie Democrat Yea
Wirch, Robert Democrat Nay
Bradley, Julian Republican Yea
Cabral-Guevara, Rachael Republican Yea
Felzkowski, Mary Republican Yea
Feyen, Dan Republican Yea
Hutton, Rob Republican Yea
Jacque, André Republican Yea
Jagler, John Republican Yea
James, Jesse Republican Yea
Kapenga, Chris Republican Nay
LeMahieu, Devin Republican Yea
Marklein, Howard Republican Yea
Nass, Steve Republican Yea
Quinn, Romaine Republican Yea
Stafsholt, Rob Republican Yea
Testin, Patrick Republican Yea
Tomczyk, Cory Republican Yea
Wanggaard, Van Republican Yea
Wimberger, Eric Republican Yea

Official roll call →

Subjects

public-safety taxation healthcare
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Frequently asked questions

What does SB 181 do?
An Act to amend 79.05 (2) (c); to create 66.0602 (3) (o) of the statutes;
Who sponsors SB 181?
SB 181 is sponsored by Kurtz, Gustafson, Behnke, Dittrich, Donovan, Duchow, Franklin, Green, Kaufert, Kitchens, Maxey, Melotik, Moses, Mursau, Neubauer, Palmeri, Piwowarczyk, Steffen, Subeck, Udell, VanderMeer, Nedweski, Marklein, Howard (Republican), James, Jesse (Republican), Cabral-Guevara, Rachael (Republican), Nass, Steve (Republican), Pfaff, Brad (Democrat), Spreitzer, Mark (Democrat), and Testin, Patrick (Republican).
What is the current status of SB 181?
This bill has been sent to the executive. Introduced April 14, 2025. It awaits signature.
Where can I track SB 181?
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