SB 439 — Relating to: levy increase limit for the village of Oregon and the towns of Oregon and Rutland. (FE)

- 2026 LEGISLATURE LRBs0180/1LRB-3770/1 EVM:klmEVM:skw SENATE SUBSTITUTEBILL AMENDMENT439 1,September TO29, SENATE2025 BILL- 439Introduced Novemberby 18,SenatorARKLEIN 2025and -R OfferedATCLIFF, cosponsored by SenatoARKLEIN.Representatives J.

AJACOBSON N A CT to create 20.566 (2) (x), 20.566 (2) (y), 20.566 (2) (z) and 73.50U ofDELL. the statutes;

relatingReferred to:to Committee on Agriculture and Revenue.

levyA adjustmentN grantsA andCT makingrelating anto: appropriation.

levy increase limit for the village of Oregon and the towns of Oregon and Rutland.

Analysis by the Legislative Reference Bureau This bill provides that for the village of Oregon and the towns of Oregon and Rutland in Dane County, the base amount to which the 2026 levy increase limit applies is the actual levy for 2025.

The bill specifies that this amount includes amounts levied in 2025 to pay for costs associated with a joint fire department or joint emergency medical services district regardless of whether those costs were properly included in the levy.

The bill also provides that the levy increase limit for is not reduced to reflect any decrease in debt service in 2026 for debt related to a joint fire department or joint emergency medical services district.

For further information see the state fiscal estimate, which will be printed as an appendix to this bill.

20.005Nonstatutory (3)provisions. (schedule) of the statutes:

at(1) theVILLAGE appropriateOFO place,REGON insertAND theTOWNS followingOF amountsOREGON forAND theRUTLAND purposesLEVY indicated:LIMITS .

2025-26 2026-27 20.566 Revenue, department of (2) STATE AND LOCAL FINANCE (x) Village of Oregon levy adjustment grant SEG A -0- 172,400 - 2026 Legislature - 2 - LRBs0180/1LRB-3770/1 EVM:klmEVM:skw SECTIONSENATE 1BILL 2025-26439 2026-27S (y)ECTION Town1 of(a) OregonIn levythis adjustmentsubsection: grant SEG A -0- 51,100 (z) Town of Rutland levy adjustment grant SEG A -0- 1,100 S ECTION 2.

20.5661. (2) (x) of the statutes is created to read:

20.566“Covered (2)municipality” (x)means Villageall of Oregonthe levyfollowing: adjustment grant.

Thea. amounts in the schedule for the grant to the village of Oregon under s.

73.50The (1).village of Oregon.

Sb. ECTION 3.

20.566The (2)town (y) of theOregon statutesin isDane createdCounty. to read:

20.566c. (2) (y) Town of Oregon levy adjustment grant.

The amounts in the schedule for the grant to the town of OregonRutland underin s.Dane County.

73.502. (2).

S“Joint ECTIONemergency 4.medical services district” has the meaning given in s.

20.56666.0602 (2)(1) (z)(ak). of the statutes is created to read:

20.5663. (2) (z) Town of Rutland levy adjustment grant.

The“Joint amountsfire indepartment” thehas schedule for the grantmeaning togiven thein town of Rutland under s.

73.5066.0602 (3).(1) (am).

S(b) ECTIONNotwithstanding 5.s.

73.5066.0602 of(2) and (3) (h), for the statuteslevy isimposed createdin December 2025, the base amount to read:which the levy increase limit under s.

73.5066.0602 Levy(2) adjustmentapplies grants.for a covered municipality is the actual levy, as determined and modified under s.

No66.0602 later(2), than June 30 of each year, the departmentcovered ofmunicipality revenuethat shallwas awardimposed thein followingDecember grants:2024.

(1)(c) TheRegardless amountsof appropriatedwhether forthose thatcharges fiscalor yearcosts qualify for the exception under s.

20.56666.0602 (2)(3) (x)(h) toor whether those charges or costs may appropriately be included in the villagebase ofamount Oregon.for the December 2025 levy under the standards provided under s.

(2)66.0602 The(2), amountsthe appropriateddepartment forof thatrevenue fiscalmay not reduce the base amount established under s.par.

20.566(b) (2)by (y)any amounts levied by a covered municipality in December 2024 to pay for charges assessed by or costs associated with a joint fire department or joint emergency medical services district in which the towncovered ofmunicipality Oregon.participates.

(3)(d) TheNotwithstanding amounts appropriated for that fiscal year under s.

20.56666.0602 (2)(2m) (z)(a), tofor the townDecember 2025 levy, the levy limit of Rutland.a covered municipality shall not be reduced from the amount that the covered municipality levied in December 2024 for the payment of general obligation - 2026 Legislature - 3 - LRB-3770/1 EVM:skw SENATE BILL 439 S ECTION 1 debt service associated with a joint fire department or joint emergency medical services district in which the covered municipality participates.

(END)(e) This subsection does not affect the application of s.

66.0602 (3) (h) to the December 2025 levy.

END )