Wisconsin Taxpayer Magazine
Wisconsin Taxpayer Magazine A Growing Divide: Do levy limits lock in disparities in high- and low-growth municipalities?
April 2018 • Vol. 86 No. 4
$3.50 per issue
Since 2006, the state has imposed levy limits on municipalities to slow the growth of local property taxes. A 2011 law change linked the allowable levy increase exclusively to any increases in property values due to new construction. In... Read More
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Wisconsin Taxpayer Magazine - March 2018 • Vol. 86 No. 3Changing Patterns of New Construction
Since 2006, the state has limited increases in municipal property taxes to the rate of new construction in the community. In recent years, not only has statewide new construction lagged 2006 rates, but fewer cities and villages are... Read More
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Wisconsin Taxpayer Magazine - March 2018 • Vol. 86 No. 2A State Fiscal Checkup
Wisconsin’s fiscal health has improved since 2010 due to an improving economy, repair of the unemployment reserve fund, and avoidance of raids on segregated funds to pay for general fund spending. Despite the gains,... Read More
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Wisconsin Taxpayer Magazine - January 2018 • Vol. 86 No. 1Wisconsin Supreme Court Race
For the first time in more than a decade, voters will decide who will fill a vacant seat on the Wisconsin Supreme Court. Three little-known candidates are running in the February primary; the two top vote-getters will compete in April.... Read More
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Wisconsin Taxpayer Magazine - December 2017 • Vol. 85 No. 12Investigating Residential Property Taxes
Wisconsin’s overall property tax burden has declined from 6.9% of total personal income in 1972 to 3.6% of income in 2017. During that same period, residential property taxes changed less, falling from 2.9% to 2.5% of income.... Read More
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Wisconsin Taxpayer Magazine - November 2017 • Vol. 85 No. 11A Glass Half-Empty or Half-Full?
Wisconsin’s tax burden declined in 2017 from 10.8% to 10.7% of personal income. The drop came mainly from two events unknown to most residents: decreased collections for unemployment insurance taxes paid by employers and the end... Read More
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Wisconsin Taxpayer Magazine - October 2017 • Vol. 85 No. 10Decisions Made, Questions Deferred
Disagreement over transportation delayed approval of a state budget for 12 weeks. A compromise between the governor, senate Republicans, and assembly Republicans delayed any long-term solution on transportation finance in favor of a new... Read More
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Wisconsin Taxpayer Magazine - September 2017 • Vol. 85 No. 9Checks, Balances, and Shared Power: Federal, State, and Local Governments Follow Same Pattern
State and local government in Wisconsin follows the template created by the U.S. Constitution. Power is shared between three coequal branches - executive, legislative, and judicial - and dispersed among the state and local governments.... Read More
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Wisconsin Taxpayer Magazine - August 2017 • Vol. 85 No. 7/8Falling Behind? Post-Recession Recovery Leaves Out Some Counties
During 2009-16, Wisconsin’s economy generated more than 180,000 jobs, a 7% increase. That average masks economic weakness in several isolated parts of the state, particularly northern and central Wisconsin. Demographic trends... Read More
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Wisconsin Taxpayer Magazine - June 2017 • Vol. 85 No. 6Property Assessment: Understanding Property Valuation and Shifting Tax Burdens
While assessments are fundamental to Wisconsin’s property tax system, most property owners know little about them even though they can impact their property tax bill. Property revaluations do not necessarily mean tax increases,... Read More
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Wisconsin Taxpayer Magazine - May 2017 • Vol. 85 No. 5Wisconsinâs Many Forms of Property Tax Relief
In 2016, state government spent more than $9.8 billion, or 40% of state taxes and fees, on property tax relief. The spending was in the form of aid to local governments, property tax credits, and selected income tax credits. In... Read More
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Wisconsin Taxpayer Magazine - April 2017 • Vol. 85 No. 4Inside Wisconsin Corrections
Wisconsin’s prison system houses almost 23,000 inmates, a number that surged in the 1990s, then stabilized, and eventually declined in the past decade. Inmates are generally older than in past decades, serving time for more... Read More
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Wisconsin Taxpayer Magazine - March 2017 • Vol. 85 No. 3Uncovering Hidden Taxes
State and federal governments impose a variety of taxes that go largely unnoticed but can add up to significant sums. Taxes on gas, tobacco, and alcohol are not seen by consumers, but are paid by them because they are... Read More
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Wisconsin Taxpayer Magazine - March 2017 • Vol. 85 No. 2Unwrapping the Governor's Budget Proposal
The governor's new 2017-19 state budget proposes increased spending for K-12 schools, the University of Wisconsin System, and local roads. The $76.1 billion spending package from all funds also includes income and property tax cuts,... Read More
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Wisconsin Taxpayer Magazine - January 2017 • Vol. 85 No. 1Big Changes Happen Slowly
Total state-local taxes in Wisconsin claimed 10.8% of income in 2014, the lowest percentage since 1962. but 16th highest among the 50 states. The Badger State ranked 21st on total spending. About two-thirds of public sector spending... Read More
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Wisconsin Taxpayer Magazine - December 2016 • Vol. 84 No. 12New Legislature, Same Issues?
The 2016 elections yielded some surprises. Republicans gained a seat in each house and now hold majorities of 64-35 in the assembly and 20-13 in the senate. Many races featured little competition: In 41 of 115 seats up for election, one... Read More
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Wisconsin Taxpayer Magazine - November 2016 • Vol. 84 No. 11State Tax Growth Outpaces Local Increases
Since 2011, state tax and fee collections have grown 13.5%, while local revenues are up 2.5%. Tax collections at both levels of government continue to decline as a share of personal income, due to a combination of state income tax cuts... Read More
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Wisconsin Taxpayer Magazine - October 2016 • Vol. 84 No. OctoberGetting to the Heart of School Finance
School districts in Wisconsin are funded largely with a combination of state aid and local property taxes. The mix of these two revenue sources depends on district property wealth and student characteristics. School property taxes are... Read More
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Wisconsin Taxpayer Magazine - September 2016 • Vol. 84 No. 9TIF: The Municipal Development Tool
Since 1982, local governments in Wisconsin have used more than $6.2 billion of property taxes on tax incremental finance (TIF) projects, including $3.5 billion over the past 10 years. The state currently has 1,212 tax incremental... Read More
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Wisconsin Taxpayer Magazine - August 2016 • Vol. 84 No. 8County Government in Wisconsin
Sometimes referred to as Wisconsin’s “invisible governments,” counties are little understood and often overlooked. Yet counties, which predate Wisconsin statehood, provide cradle-to-grave services that state government... Read More
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Wisconsin Taxpayer Magazine - July 2016 • Vol. 84 No. 6/7Wisconsin's Migration Challenge
IRS figures show Wisconsinites move to other states at lower rates than residents of all but three states. However, because Wisconsin lags in attracting people, it is a net loser in migration. Weather, relatively low wages, and, in some... Read More
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Wisconsin Taxpayer Magazine - May 2016 • Vol. 84 No. 5Has Legal Gambling Plateaued in Wisconsin?
Beginning in 1965, voters in Wisconsin have approved five constitutional amendments allowing certain forms of gambling in Wisconsin. Today, the state lottery and tribal gaming generate the most revenue. Since 2001, the state lottery has... Read More
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Wisconsin Taxpayer Magazine - April 2016 • Vol. 84 No. 4The Ups and Downs of State Fiscal Health
Wisconsin’s official financial statements are unknown to most residents, but they contain information that can be used to measure state fiscal health over months, a year, or much longer. A review of these reports shows fiscal... Read More
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Wisconsin Taxpayer Magazine - March 2016 • Vol. 84 No. 3One Hundred Years and Counting: Wisconsinâs Income Tax: History, Process, and Filers
Wisconsin became the first state to tax income in 1911. Now, the income tax generates $7.3 billion annually, or about half of state general fund revenue. In 2014, two-thirds of filers had incomes under $50,000 and paid 9.4%... Read More
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Wisconsin Taxpayer Magazine - February 2016 • Vol. 84 No. 2In Their Own Words: Wisconsin Supreme Court Candidates
On Tuesday April 5th, voters will choose a justice to serve on the state Supreme Court for the next 10 years. Justice Rebecca Bradley and Judge JoAnne Kloppenburg were the two top vote-getters in the February primary. Here,... Read More