Todd Novak, Wisconsin State Representative of 51st District | Facebook
Todd Novak, Wisconsin State Representative of 51st District | Facebook
According to the Wisconsin State Legislature's official website, the bill was described as follows: "property tax exemption for nonprofit theaters. (FE)".
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill modifies the property tax exemption criteria for nonprofit organization-owned or leased properties that include theaters for performing arts. The exemption is extended to both indoor and outdoor theaters with a minimum seating capacity reduced from 400 to 240 persons. Additionally, the requirement for IRS confirmation of tax-exempt status has been updated; the organization must possess a determination letter issued by the IRS no later than Oct. 1, 1990, rather than July 31, 1969. The bill, applicable from Jan. 1, 2025, repeals the existing exemption statute 70.11 (29p) and renumbers 70.11 (29m) as 70.11 (29m) (a).
The bill was co-authored by Senator André Jacque (Republican-1st District), Representative Jill Billings (Democrat-95th District), Representative Brienne Brown (Democrat-43rd District), Representative Cindi Duchow (Republican-97th District), Representative Tara Johnson (Democrat-96th District). It was co-sponsored by Senator Mark Spreitzer (Democrat-15th District) and Senator Chris Larson (Democrat-7th District), along six other co-sponsors.
Todd Novak has authored or co-authored another 31 bills since the beginning of the 2025 session, with none of them being enacted.
Novak, a Republican, was elected to the Wisconsin State Assembly in 2015 to represent the state's 51st Assembly district, replacing previous state representative Howard Marklein.
In Wisconsin, the legislative process starts when a senator, constituent, group, or agency proposes an idea for a bill. After drafting, the bill is introduced, numbered, and referred to a committee for review and public input. If approved, it moves through three readings and votes in both the Senate and Assembly. Once both chambers pass the same version, the bill goes to the governor, who can sign it, veto it, or let it become law without a signature. Only a small share of bills introduced each session ultimately become law. You can learn more about the Wisconsin legislative process here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| AB185 | 04/15/2025 | Property tax exemption for nonprofit theaters. (FE) |
| AB173 | 04/09/2025 | Regulation of pharmacy benefit managers, fiduciary and disclosure requirements on pharmacy benefit managers, and application of prescription drug payments to health insurance cost-sharing requirements. (FE) |
| AB159 | 04/02/2025 | Creating a rural creative economy development grant program. (FE) |
| AB137 | 03/13/2025 | Maximum life and allocation period for Tax Incremental District Number 9 in the village of DeForest and the total value of taxable property that may be included in tax incremental financing districts created in the village of DeForest. (FE) |
| AB129 | 03/13/2025 | Providing safe drinking water in public and private schools. (FE) |
| AB120 | 03/11/2025 | Positions for the Office of School Safety. (FE) |
| AB118 | 03/11/2025 | A transition to grazing pilot program and making an appropriation. (FE) |
| AB54 | 02/24/2025 | Utilization management controls for antipsychotic prescription drugs under the Medical Assistance program. (FE) |
| AB22 | 02/06/2025 | Limitations on the total value of taxable property that may be included in, and the lifespan of, a tax incremental financing district created in the city of Middleton. (FE) |
| AB1 | 01/31/2025 | Changes to the educational assessment program and the school and school district accountability report. (FE) |
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