Wisconsin Question 1, Income Tax Credits Amendment (April 1989)

Wisconsin Question 1
Election date April 4, 1989
Topic Taxes
Status Defeated
Type Legislatively referred constitutional amendment	Origin State legislature

Wisconsin Question 1 was on the ballot as a legislatively referred constitutional amendment in Wisconsin on April 4, 1989. It was defeated.

A "yes" vote supported amending the constitution to allow the state to provide property and sales tax relief through tax credits and refunds.

A "no" vote opposed amending the constitution to allow the state to provide property and sales tax relief through tax credits and refunds.

Election results

Wisconsin Question 1
Result		Votes	Percentage
Yes		405,765	49.93%
No		406,863	50.07%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Question 1 was as follows:

“

Shall section 1 of article VIII of the constitution be revised, and shall an additional provision be created in that section, to allow the state of Wisconsin to provide by law property tax relief or sales tax relief, or both, to the citizens of the state, subject to reasonable classification and progressive effect on the tax system, by means of credits or refunds for taxes due under properly or sales taxes in this state, to be credited against or refunded from taxes imposed by this state on income, privileges and occupations?

”

Constitutional changes

Note: Hover over the text and scroll to see the full text.

(NOTE: Scored material is added; stricken material is deleted; italics show text created.)

[Article VIII] Section 1. 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 on incomes, privileges and occupations, which, Such taxes may be graduated and progressive, and reasonable exemptions may be provided.
(5) Subject to reasonable classification and to progressive effect on the tax system, the legislature may by law authorize credits or refunds for taxes due under property or sales taxes m this state from or against taxes. imposed by this state, on incomes, privileges and occupations.

Path to the ballot

See also: Amending the Wisconsin Constitution

A simple majority vote is required during two legislative sessions for the Wisconsin State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 50 votes in the Wisconsin State Assembly and 17 votes in the Wisconsin State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

See also

1989 Measures

• 1989 Measures
• Taxes on the ballot
• 1989 legislative sessions

Wisconsin

• Wisconsin ballot measures
• Wisconsin ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls