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Wisconsin Residential Property Tax Reduction Amendment, Question 1 (1992)

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The Wisconsin Residential Property Tax Reduction Amendment was a legislatively-referred constitutional amendment on the November 3, 1992 ballot in Wisconsin, where it was defeated.

This amendment would have modified Article VIII, Section 1 of the Wisconsin Constitution to allow the state legislature to be able to reduce residential and agricultural property tax by giving tax credits.[1]

Election results

Residential Property Tax Reduction
ResultVotesPercentage
Defeatedd No1,536,97569.46%
Yes 675,876 30.54%

Official results via: The Wisconsin Blue Book 1992-1994

Text of measure

The language that appeared on the ballot:

"Residential property tax reduction. Shall section I of article VIII of the constitution be amended so that the legislature may reduce property taxes imposed upon residential and agricultural real property, as defined by law, by authorizing credits against income taxes imposed by this state or payments from state revenues?".[1]

Constitutional changes

(NOTE: Scored material would be added; stricken material would be deleted.)
[Article VIII) Section I. The rule of taxation shall be uniform but the except as follows:
(1) The legislature may empower by law authorize cities, villages or towns to collect and return taxes on real estate located therein by optional methods.
(2)(a)Taxes shall be levied upon such real property with such classifications as to forests and minerals including or separate or severed from the land, as the legislature shall prescribe prescribes by law.
(b) Taxation of agricultural land and undeveloped land, both as defined by law, need not be uniform with the taxation of each other nor with the taxation of other real property.
(3)Taxation of merchants' stock-in-trade, manufacturers' materials and finished products, and livestock need not be uniform with the taxation of real property and other personal property. but the taxation of all such merchants' stock-in-trade, manufacturers' materials and finished products and livestock shall be uniform, except that the legislature may provide by law that the value thereof shall be determined on an average basis. Taxes may also be imposed
(4) The legislature may by law impose taxes<u> on incomes, privileges and occupations, which<u>. Such taxes may be graduated and progressive, and reasonable ex'emptions may be provided.
(5) The legislature may reduce property taxes imposed upon residential and agricultural real property, as defined by law, by authorizing credits against income taxes imposed by this state or payments from state revenues.[1]

Path to the ballot

  • First Legislative Approval: AJR 81 & JR 76 (1989)
  • Second Legislative Approval: SJR 12& JR 14 (1991)[2]

See also

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