Kaufert and Doyle in SB 122

Doyle signed into SB 122 on Aug 8. According to the LRB:

Under current law, generally, all property purchased or constructed as a waste treatment facility and used to treat industrial wastes or air contaminants is exempt from property taxes.

Under this bill, all property purchased or constructed as a waste treatment facility and used exclusively and directly to remove, store, or cause a physical or chemical change in industrial waste or air contaminants is exempt from property taxes.

According to Gov Doyle's release:

Governor Jim Doyle today signed Senate Bill 122, which will protect property taxpayers by updating a tax exemption for waste treatment plants and pollution abatement equipment. This bill, which clarifies the current statutory exemption, returns $34 million of property value to the 2007 tax assessment rolls, preventing an undue property tax burden on homeowners

Doyle also thanked Senators Dave Hansen, Robert Cowles as well as Representatives Jim Soletski and Dean Kaufert for their work on SB 122

SB 122 was strongly supported by the WI Counties Association, who stated on their website:

SB 122 relates to property tax exemptions and, in particular, attempts toaddress the huge loophole created by the Newark Decision. SB 122, if signed into law, will fix a loophole in the property tax exemption for waste treatment facilities by specifically defining waste treatment facilities as used "exclusively and directly" for removing, storing or causing change in industrial waste or air contaminants.

SB 122 was also supported by the Wisconsin Association of School Boards. According to WASB:

Under Senate Bill 122, as amended, only property purchased or constructed as a waste treatment facility and "used exclusively and directly" to remove, store or cause physical or chemical change in industrial waste or air contaminants would be exempt. It also specifies that "industrial waste" has no monetary or market value, except as specified in the definition of "used exclusively," and that industrial waste would otherwise be considered as superfluous, discarded, or fugitive material. The bill, as much as possible, restores the original intent of the 1953 law and allows those treatment facilities that have been receiving the tax exemption properly for 50 years to continue to do so.

On May 8, Wisconsin Manufactures and Commerce issues an opposition statement to SB122. According to WMC:

We are, however, concerned about the impact legislative responses to the Newark could have on existing applications of the exemption. We believe SB122 goes beyond the authors stated intent of returning to a pre-Newark understanding of 70.11(21). In other words, the bill goes beyond repealing Newark and threatens the exemption for companies that used it prior to the decision.

Gov Doyle's release

SB 122

WCA statement

WASB statement

WMC statement