A SERVICE OF THE WISCONSIN TAXPAYERS ALLIANCE
The Wisconsin Taxpayer
A monthly review of Wisconsin government, taxes, and public finance
Wisconsin Legislature:
Exception or Norm?
Every two years, Wisconsin elects state legislators. The
decisions they make often impact our lives. So it is important to know about our legislature, its size, its members, its
operations, and how it compares with bodies in other states.
IN BRIEF
Wisconsin’s legislature is smaller than those in 31 states.
Its 132-member body falls below the national median (143).
Due to its small number of legislators, each member represents an above average number of residents.
„ Wisconsin’s 56,582 residents per assembly member and
169,747 residents per senator are above the U.S. average
(55,742 and 156,931, respectively).
„ Legislators in Wisconsin receive the ninth-highest salaries in the nation.
„ Ten states, including Wisconsin, have legislatures classified as “full-time.”
„ Wisconsin is one of only three states with a Republicancontrolled assembly and a Democrat-led senate.
Also in this issue:
Questions for State Candidates • Sales Tax Referendum • Beach Health Report • Online School Opens•
College Readiness •Housing Demand Slows
wis tax
75 Years of Research
& Citizen Education
August 2008 Vol. 76 No. 8
NATIONAL COMPARISONS
As grade-school students learn, Wisconsin’s legislature is the branch of state government that makes laws.
The executive branch (governor) carries out the laws, while
the judicial branch (supreme court) interprets them. This
three-branch framework is based on our federal government and similar to that found in the other 49 states.
Despite these similarities, states designed their governments independently, resulting in some variations. While
state legislatures have remained fairly constant institutions,
Wisconsin and other states have made changes to their
representative government through the years.
Type and Size
Type. Most states, Wisconsin included, follow the federal lead and have bicameral (two chambers, or houses)
legislatures. The lone exception is Nebraska, which has
only one chamber (unicameral). The “upper” house is
typically smaller in size, and its members have longer terms.
Like the federal house of representatives, the “lower” house
is the larger of the two, and representatives serve shorter
terms.
Although generally organized the same, states have
various names for their two houses. Most states (41) follow the federal government and call their lower house the
house of representatives. In Wisconsin and three other
states (California, Nevada, and New York), the lower house
is called the assembly. Only New Jersey has a general
assembly, while Maryland, Virginia, and West Virginia each
have a house of delegates. Nearly three-fourths of the
7,382 state legislators nationwide are members of a lower
house.
In all 49 states with bicameral legislatures, the upper
house is called the senate. Nebraska’s legislature, its only
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legislative body, is considered an upper house in this report. Upper houses have 1,971 members nationwide.
Size. The size of Wisconsin’s legislature is partially
determined by the state constitution. Article IV, Section 2
requires “the number of the members of the assembly shall
never be less than fifty-four nor more than one hundred,”
and the senate, between one-third and one-fourth (14 to
33) that size.
Wisconsin’s first legislature had 66 members of the
assembly and 19 senators. The size of the legislature was
increased three times in the ensuing 15 years, reaching
133 (100 representatives and 33 senators) in 1862. It remained at that level until 1972, when the size of the assembly was reduced to its current 99 members. The senate
remains at 33. In Wisconsin, each senate district comprises three assembly districts.
According to a U.S. Census Bureau report, updated in
2007, Wisconsin’s 132-member legislature is 32nd largest
in the nation. Nebraska’s unicameral legislature is the smallest, with 49 members. Among states with bicameral legislatures, sizes range from 60 members in Alaska to 424 in
New Hampshire. The median (half higher, half lower)
among the states is 143 members.
Both of Wisconsin’s legislative bodies are smaller than
national medians (see table below). Wisconsin’s 99-member
assembly ranks 30th and is smaller than the lower house in
all neighboring states. New Hampshire (400) has the largest
membership in its lower house, followed by Pennsylvania
(203). The smallest is Alaska’s (40).
Wisconsin’s 33-member senate is 37th largest. Four
neighboring states (Illinois, Iowa, Michigan, and Minnesota) have a larger upper house. Minnesota’s (67) is the
largest in the nation, while Alaska’s (20) is the smallest.
The median size of the upper house is 38.
Members Total and Per Chamber, With Ranks
Page 2
House
Total Rk. (Lower) Rk. Senate Rk.
New Hamp.
Pennsylvania
Georgia
New York
Minnesota
424
253
236
212
201
1
2
3
4
5
400
203
180
150
134
1
2
3
8
12
24 47
50 6
56 4
62 2
67 1
Illinois
Iowa
Michigan
Wisconsin
177
150
148
132
13
19
23
32
118
100
110
99
18
23
19
30
59 3
50 6
38 25
33 37
Hawaii
Nevada
Delaware
Alaska
Nebraska
Median
76
63
62
60
49
143
46
47
48
49
50
51
42
41
40
na
100
46
47
48
49
na
25
21
21
20
49
38
The Wisconsin Taxpayer
State
House
(Lower) Rk. Senate Rk.
Illinois
Michigan
Wisconsin
Minnesota
Iowa
108,920
91,562
56,582
38,788
29,880
6 217,840 8
9 265,048 6
19 169,747 16
26 77,576 31
31 59,761 34
U.S. Average 55,742
156,931
Representation. Due to its relatively small assembly,
Wisconsin is slightly above average in the number of residents each member represents. On average, a Wisconsin
representative has 56,582 constituents, nearly 1,000 more
than the U.S. average (55,742) and 19th highest (see table
above). In California, a member of the lower house represents 465,915 people, the most nationally. New Hampshire, with the largest lower house in the nation, has the
smallest number of citizens per representative (3,290).
Wisconsin’s senate constituencies are also above average, with one senator per 169,747 residents (16th highest). Nationally, the average is 156,931 per senator.
California again ranks number one (913,830), while North
Dakota has the smallest ratio (13,611 per member).
Wisconsin’s numbers have not always been so high.
In 1850, senate constituencies each had 9,254 citizens on
average, while assembly districts had 3,054 (see chart, page
three). The numbers have been growing since then. By
1950, senate constituencies had grown tenfold to 104,078
per senator. Assembly districts have grown at a similar
pace, reaching 34,346 citizens per representative that year.
The Wisconsin Taxpayer
August 2008 Vol. 76 No. 8
Publication Number USPS 688-800
Periodical postage paid at Madison, Wisconsin
Size of State Legislatures 2007
State
Representation by State
Residents Per Legislator and Rank, 2007
46
48
48
50
11
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Published each month by the Wisconsin Taxpayers Alliance
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Send address changes to The Wisconsin Taxpayer, 401 North Lawn
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Officers and Board of Directors:
Jay B. Williams, Chair, Mequon; Carol Ward Knox, Vice Chair, Jefferson;
Jere D. McGaffey, Secretary-Treasurer, Milwaukee
J.L. Adams, Beloit; M.D. Bugher, Madison; M.A. Cullen, Janesville;
C.D. Fortner, Milwaukee; R.J. O’Toole, Milwaukee; J.D. Quick,
Manitowoc; J.R. Riordan, Madison; D.R. Schuh, Stevens Point; T.L. Spero,
Milwaukee; W.T. Walker, Racine
Staff:
Todd A. Berry, President; Penny Durham, Research Analyst; Nancy
Hoene, Director of Communications and Outreach; Danielle Kapanke;
Dale J. Knapp, Research Director; Sandra Mumm, Business Manager;
Susan Ryan
Wisconsin Constituencies Grow
Citizens Per Legislator (Thous.), 1850-2007
162.5
180
169.7
Senate
104.1
120
Assembly
60
16.1
34.3
0
54.2
56.6
2000
2007
4.6
1850
1900
1950
1970
Between 1950 and 2007, constituency sizes increased by 63.1% (senate) and 64.7% (assembly). While some states have increased the size
of their legislature to address growing constituencies, Wisconsin’s legislature has been relatively
unchanged since 1862.
Terms and Turnover
Terms. Originally, legislative terms in Wisconsin were short: one year for representatives
and two for senators. An 1881 constitutional
amendment changed the terms to two and four
years, respectively, which remain in effect today. Thus, all assembly seats and the 16 evennumbered senate seats are up for election this
November. The remaining 17 senate seats will
be up in 2010.
In term length, the Badger State resembles the majority of states. Most have
two-year terms in the lower house and fouryear terms in the senate. Only five states
(Alabama, Louisiana, Maryland, Mississippi,
and North Dakota) have a four-year term in
the lower house. Twelve states have twoyear terms for senators.
Wisconsin has no limits on the number of
terms representatives or senators can serve. In
fact, Senator Fred Risser of Madison is currently the longest-serving state legislator in the
nation. In the assembly, Representative Marlin
Schneider has served the longest, compared to
current members.
Since 1990, 21 states have enacted term limits. In Massachusetts, Oregon, Washington, and
Wyoming, limits were later set aside by state
supreme courts. In Idaho and Utah, they were
repealed by legislatures. As of 2006, 15 states
had legislative term limits, ranging from six to
12 years. Michigan was Wisconsin’s only neighbor to enact term limits.
Turnover. Historically, Wisconsin turnover
rates from November elections have fluctuated.
Average rates from 1962 to 2006 were 13.3%
in the senate and 19.7% in the assembly. Turnover in the senate has ranged from 3.0% in 1988
and 1996 to 21.2% in 1962, 1972, and 1982,
the years after decennial redistricting. The number of assembly districts that have changed representation has been between 10.1% (1996,
2000) and 33.3% (1982). Senate turnover rates
are often lower since only half of members are
up for reelection at one time.
Including November elections and other
membership changes, Wisconsin voters elected
four (12%) new state senators in 2006, the 22ndlowest percentage in the country. South Dakota had a 34% turnover rate in the senate that
year, the highest in the nation. Seventeen additional states had rates greater than 20%.
In the assembly, Wisconsin had a turnover
of 19 members (19%) in 2006. This was less
than 24 other states in which more than 20% of
the lower house was replaced. The turnover in
term-limited California (43%) was substantially
higher than in all other states.
Professional or Citizen?
Wisconsin’s early legislature, like those of
many states, was a citizen legislature in which
members served part-time and had other jobs,
such as farming or law. The Wisconsin legislature has evolved over time into more of a professional body. In 2007, 50 of the state’s 132
members of the assembly and senate considered themselves full-time legislators. Since some
legislators do not report their status, this statistic is likely understated.
The time commitment of legislative service
can determine whether a legislature is considered full-time or part-time. According to the
National Conference of State Legislators
(NCSL), only 10 states have legislatures classified as full-time, and Wisconsin is the smallest.
Neighboring Illinois and Michigan are among the
10. Also considered full-time are legislatures in
California, Florida, Massachusetts, New Jersey,
New York, Ohio, and Pennsylvania.
Session Length. According to NCSL, Wisconsin is one of 12 states that does not limit the
length of legislative sessions. A majority (27) of
states have constitutional limits on session length,
while limits in 11 states are by statute or other
method. Of the 10 states with professional legislatures, seven have unlimited session lengths.
Wisconsin has
no time limit on
legislative
service.
Wisconsin is one
of 10 states with
a full-time
legislature.
August 2008 Vol. 76 No. 8
Page 3
Wisconsin
legislators have
the ninthhighest salaries
in the nation.
Wisconsin
provides yearround, personal
staff to
legislators.
There is a benefit to session limits. Deadlines require members to finalize action on legislation within a specific timeframe. One
drawback emerges when time-sensitive legislation must wait until the legislature reconvenes.
However, many states also provide for special or emergency sessions to alleviate time lags
on critical items. Thirty-two states allow the
governor or the legislature to call a special legislative session. In 18 states, including Wisconsin, Michigan, and Minnesota, a special session
may be called only by the governor.
Compensation. Wisconsin legislators are
eligible for per diem payments of $88 for each
day spent in Madison on legislative business.
Legislators who need not establish a temporary
residence in Madison are eligible for half that
amount. In 2007, per diem payouts in the assembly ranged from $3,142 to $13,464 (the
maximum payout allowed). Five representatives
received the maximum amount.
In addition to per diem payments, Wisconsin legislators earn $47,413 annually. Wisconsin’s
legislative salaries rank ninth highest nationally.
Nine of the full-time legislatures are in the top
10 for legislative salaries (see table below). Only
Florida ($31,932) is not in that group. Along
with full-time responsibilities, higher costs of
living may play a role in higher salaries in California ($116,208), New York ($79,500), and
Massachusetts ($58,237). The average salary
nationwide is just over $26,000.
Nine states provide no annual salary to their
legislators: Alabama, Kansas, Kentucky, Montana,
Nevada, New Mexico, North Dakota, Utah, and
Wyoming. Instead, they compensate legislators
Top 10 Legislative Salaries
By State, Rank, and Per Diem 2007
State
California
Michigan
New York
Pennsylvania
Illinois
Ohio
Massachusetts
New Jersey
Wisconsin
Maryland
Salary
$ 116,208
79,650
79,500
76,163
65,353
60,584
58,237
49,000
47,413
43,500
*Tied to federal rate.
**Based on travel distance.
Page 4
The Wisconsin Taxpayer
Session
Rk. Per Diem
1
2
3
4
5
6
7
8
9
10
$170
Variable*
152
129
10-100**
88
164
for time spent on government matters. Amounts
are usually a set figure per day served (per diem).
Some also receive mileage reimbursements.
Retirement Benefits. The majority of states
offer some type of retirement benefits to legislators. Enrollment in Wisconsin is mandatory,
as in 18 other states. In contrast, there are 10
states that do not provide any form of retirement benefits. Of those, only California has a
full-time legislature, while the rest are considered part-time.
Staff. Legislative staff assist legislators in
the form of doing research, communicating with
constituents, and organizing and operating offices. States have three choices in how they
utilize legislative staff: personal staff available
full-time to each legislator, personal staff available to each legislator during a session only, or
shared employees (full-time or session only).
Wisconsin is one of 23 states that provide
year-round, personal staff to members of the
assembly/house and one of 25 states with similar senate staffing. Generally, the level of personal staff increases based on legislative activity.
All full-time legislatures (except Illinois) provide year-round staff for senate and house members. Illinois has year-round staffing for senate
members only.
Assembly/house members in 23 states and
senate members in 18 states have no personal
staff available to them. In those states, assistance is provided through shared employees,
nonpartisan agencies, or other arrangements.
Many states without personal staff also have
part-time legislatures, presumably requiring less
assistance. These states may also limit personal
staff to lower government expenses.
Less common is the third staffing option,
personal staff for legislators but only during sessions. Three lower houses and seven senates
have this type of legislative staffing.
Plans for Redistricting
Options. The Wisconsin legislature is responsible for updating legislative district lines
following the national census. This will be an
important duty when 2010 census figures are
released. A redistricting plan must be in place
by June 1, 2012, so candidates can begin running for election in the new districts.
Many states charge their state legislature
with redistricting responsibilities. Although the
purpose of redistricting is to ensure one-person,
one-vote, a majority party can create politically
favorable boundary lines by drawing on
information about voting patterns, income,
minority status, gender, and other criteria.
Efforts to encourage a less partisan atmosphere have resulted in creation of commissions
or boards to conduct redistricting activities.
Members often are appointed by political leaders or represent specific organizations as required by a state’s constitution or statutes.
Twelve states entrust commissions with the primary responsibility of creating redistricting
plans. Five states, including Illinois, use a
backup commission that takes charge if the legislature doesn’t meet a certain deadline. Two
states, Maine and Vermont, have advisory commissions that present redistricting plans but leave
final decisions to the legislature.
Nearby Iowa has its own redistricting system. They utilize nonpartisan legislative staff
to develop the new districts, with the legislature voting on the final plans. No other state
has this type of system.
Partisanship
Partisan control of state legislatures can affect both redistricting activities and general legislation. Control is often in flux, changing from
election to election.
At the beginning of 2007, Democrats controlled 30 lower houses and 25 senates. Republicans controlled 19 lower houses and 23
senates. Nebraska’s legislature is nonpartisan,
while Oklahoma’s senate (technically Democratic) had equal numbers from both parties.
Often, both legislative houses are controlled
by the same party. Wisconsin and 10 other states
are the exceptions, having split control of the
legislature. In eight states, Democrats have a
majority in the lower house and Republicans,
the upper house. Wisconsin is one of only three
states with a Republican assembly and a Democratic senate.
Some changes that occurred after census
bureau data were collected are not included in
the calculations above. In 2008, Democrats control the senate in Virginia, while Republicans lead
in the house; Republicans had previously controlled both houses. Due to a legislator changing from Republican to an Independent,
Tennessee’s senate has an equal number from
each party, although it is technically still GOPcontrolled. In Mississippi, Democrats have control of both houses, after previously controlling
only the lower house.
One-party control of both houses allows the
majority party to have a stronger impact on public policy. Legislatures that are split between
parties tend to have a more difficult time reaching a consensus on items when there are strong
differences. †
DATA SOURCE:
U.S. Census Bureau; National Conference of State
Legislatures; Wisconsin Legislative Reference Bureau;
Wisconsin State Legislature; WISTAX calculations.
Questions for State Candidates
During election season, legislative candidates
of varying persuasions contact the
Wisconsin Taxpayers Alliance
(WISTAX) seeking background information on areas
of interest or concern to
them. Likewise, civic groups
ask for help in identifying major
issues or in formulating questions for candidates.
Though not meant to advocate particular
positions and certainly not exhaustive, the
following is intended to aid citizens and
organizations for meetings with candidates. It
focuses on areas studied by WISTAX in the
past.
STATE FINANCES
Legislative
control allows
one party to
have a stronger
impact on
public policy.
State law
requires
Wisconsin to
have a balanced
budget but does
little to limit
how that can be
accomplished.
Background
In budgeting over the past decade, state
government has begun each biennium with a
“structural deficit” in its general fund ranging
from $500 million to $1.3 billion. These structural deficits result from tax and spending promises made by governors and legislatures in prior
years that exceed projected revenues.
Moreover, state financial statements prepared by the state controller have shown general fund deficits for almost 20 years and
shortfalls exceeding $2 billion more recently.
Since state law requires Wisconsin to have
a balanced budget, state officials have used
August 2008 Vol. 76 No. 8
Page 5
The goal to set
aside 2% of
general fund
appropriations
for emergencies
has been
ignored.
State-local taxes
in Wisconsin
were 11th
highest in 2006.
Page 6
various fiscal “tools” to address these imbalances, including transfers between funds, borrowing, overlooking reserve requirements, and
accounting maneuvers.
Question 4: Would you support legislation
requiring the state to use generally accepted
accounting principles in budgeting as it now does
for financial reporting?
Fund Transfers
State gas taxes and various vehicle and drivers’ fees are earmarked for transportation and
placed in Wisconsin’s segregated transportation
fund. Yet, in the past five years, over $1.2 billion has been removed from the fund to balance
the general fund.
Question 1: Would you support legislation
outlawing transfer of monies from restricted
funds to the general fund?
TAXATION
Savings
Past statutes have required Wisconsin to set
aside 2% of general fund appropriations for
short-term budget emergencies; however, this
requirement has been repeatedly reduced or
delayed. In addition, Wisconsin has had a
budget stabilization, or “rainy day” fund, law
since the mid-1980s. All but five states have
such funds, and many have built substantial
reserves heading into recessions. Their purpose
is to “smooth out” state revenues during
economic ups and downs, thus reducing the
need for tax increases or unplanned spending
cuts.
Question 2: Would you support requiring the
state to maintain a biennial budget reserve equal
to 2% of general fund appropriations beginning
in 2009?
Question 3: Would you support requiring the
state to build and maintain a rainy-day fund
equal to 5% of annual general fund
appropriations, phased in over five years?
Accounting
The state controller prepares Wisconsin’s financial statements according to generally accepted accounting principles, or GAAP, which
the accounting profession follows in preparing
financial statements. In recent years, our financial statements have shown that Wisconsin’s
deficits, according to GAAP, have exceeded $2
billion.
The governor and legislature do not use
generally accepted accounting principles in
budgeting. Thus, it is possible for them to show
a surplus in the general fund budget in the same
year financial statements report a significant
deficit.
The Wisconsin Taxpayer
Background
Wisconsin’s state and local taxes claimed
12.3% of personal income in 2006—the 11thhighest percentage in the nation.
Disagreement over tax policy is longstanding. The sales tax is sometimes called
unfair to the poor. Some people view the
property tax in the same way, while others note
that state law corrects this through special relief
for farmers and low-income households.
Some people also argue that businesses
should pay a larger share of Wisconsin taxes,
while others suggest that, because business taxes
are shifted to consumers, workers, and
shareholders, the result is hidden taxes on retail
purchases, wages, jobs, and investment.
Wisconsin’s individual income tax sparks
debate as well. Backers call it needed and fair
because higher-income individuals pay a higher
share of their income to the state. Opponents
caution that a high state income tax discourages
employers and workers from coming to the state,
while encouraging entrepreneurs and retirees to
relocate.
Business Taxes
Since 1848, the state constitution has
contained a “uniformity clause” requiring that
tax rates be uniform. The only exception has
been for agricultural land.
Question 5: Would you support eliminating
the constitution’s uniformity clause so the
legislature could reduce property taxes on
residences and increase them on business?
Question 6: Alternatively, would you support
eliminating the state corporate income tax to
encourage business investment in Wisconsin?
Tax Shifts
In 2006, Wisconsin property (9th) and
individual income (15th) taxes were each about
25% higher than national averages, while
corporate income taxes (27th), sales taxes
(33rd), and user fees (29th) were all average to
below average.
Question 7: Would you support increasing
the state sales tax rate from 5% to 6%, netting
an additional $800 million or more that could
fund increased state school aid to “buy down”
school property taxes?
Question 8: Would you support increasing
the state sales tax rate from 5% to 6%, netting
an additional $800 million or more, that could
be used to cut state income tax rates by about
12%?
BUDGETING
Background
State budgets cover two fiscal years,
beginning on July 1 of the odd year and ending
on June 30 of the next odd year (e.g, July 2007June 2009). Typically, a governor prepares the
executive budget in the fall (e.g., 2008) and sends
it on to the legislature as a single omnibus bill in
late January or early February of the following
year (e.g., 2009).
The legislature’s Joint Committee on Finance
(JCF), consisting of eight senators and eight
representatives, then reviews and revises the
governor’s budget bill before sending it to the
legislature for floor action. Once both houses
pass identical bills, the budget returns to the
governor for signature or possible veto action,
ideally before the start of the new fiscal year
and biennium on July 1.
Limitations
Either by constitution or state law, about half
the states place some form of limit on the growth
in state expenditures or revenues. Growth is
often tied to changes in consumer prices (usually
2% to 3%), population (1% or less), wages,
per capita personal income (averages 4% since
1997), or some combination thereof. In recent
sessions, some Wisconsin lawmakers have
proposed that such limits be added to the state
constitution.
Question 9: Do you support a state
constitutional amendment limiting the amount
of annual revenue growth that can be spent to
the combination of inflation and population
increases?
Question 10: Alternatively, would you
support an amendment that linked spending to
growth in state per capita personal income?
Process
Of the last six biennial budgets, three have
been enacted three to four months late. Under
current law, state agencies continue to operate
at expenditure levels specified in the prior budget.
Lawmakers and critics have proposed a wide
variety of changes.
Question 11: Unlike Wisconsin, about four-fifths
of states limit in some way the length of their
legislative sessions. Do you support a
constitutional amendment (or state law) that
specifies that, except for an emergency, the
Wisconsin legislature could not meet after July
1 of any year?
Question 12: Do you support changing statutes
so that state money may not be spent in a new
fiscal year unless authorized by a state budget
for that period?
Question 13: Do you support changing the state
budget process so that gubernatorial budgets
would first be acted on by budget committees
and lawmakers in each house before going to
JCF, which would act as the final conference
committee?
Three of the last
six state budgets
have been
enacted months
late.
HEALTH CARE FINANCE
Background
Although a higher share of Wisconsin
citizens have some form of health insurance
(over 90%) than almost anywhere in the
nation, next to taxes and education, health care
is often a leading concern when citizens are
surveyed. Health care costs continue to rise
faster than incomes or inflation. Health care
reform proposals in the legislature have tended
to be of two types: One uses tax incentives
to encourage greater consumer choice and
competition; the other uses state government
to sponsor universal health care paid for by a
tax on wages.
Question 14: Do you support Wisconsin
following current federal income tax law that
provides for tax-free health savings accounts
(HSAs) to encourage greater consumer
participation in health care decision-making?
Question 15: Do you support the “Healthy
Wisconsin” plan proposed last year that would
move people from existing health insurance plans
sponsored by private and state-local public
employers to a state-government-sponsored
program? The $15 billion needed annually to
fund the universal plan would be generated from
a 14.5% wage tax whose costs would be shared
by employees and employers. †
More than 90%
of state residents
have some form
of health
insurance.
August 2008 Vol. 76 No. 8
Page 7
WIST
AX N
otes
WISTAX
Notes
AROUND THE STATE
„ Sales Tax Referendum. Residents in Vernon County
will vote in November on whether to increase the sales tax
to assist with county dam repairs. They now pay a 5.0%
mandatory state sales tax and 0.5% county sales tax. State
law gives counties the option to impose a 0.5% sales tax.
As of 2008, 60 Wisconsin counties have the optional tax.
However, the addition of another 0.5% would need approval from the state legislature before it could be implemented.
Should county residents and the state approve the increase, Vernon County would have the highest sales tax in
the state, 6.0%. Three counties in southeastern Wisconsin
have the highest sales tax now (5.6%) due to an additional
0.1% stadium tax for the Milwaukee Brewers baseball team:
Milwaukee, Ozaukee, and Washington.
„ Beach Health Report. Great Lakes beaches in 13
Wisconsin counties were tested for contaminants in
2007. Over 17% of those samples exceeded the daily
maximum standard for E. coli, according to the Wisconsin Department of Natural Resources (DNR).
Through a grant from the U.S. Environmental Protection Agency and the DNR, several beaches were closely
monitored during the summer beach season. Kewaunee
County had the highest number of beach samples that
exceeded the advisory level, 49.7%. Iron County was
the only county in the study to report a 0.0% contamination level for all 2007 samples, although there had
been small levels of contamination reported in previous
years.
„ Online School Opens. The Wisconsin Department
of Public Instruction announced the opening of the Wisconsin Web Academy in July. The academy was designed to provide online courses to students throughout
the state. The program will offer more than 70 high
school level courses online, from English to math, as
well as Advanced Placement courses and college test
preparation programs. It will join 18 virtual schools
around the state.
WISTAX FOCUS
„ College Readiness. Although Wisconsin students have
higher average ACT college entrance scores than those in
most states, new measurements suggest many students
are not prepared for college. Reasons behind the apparent
contradiction are reviewed in “State test scores show
college-readiness ‘gap’” (Focus #17-08).
In 2007, Wisconsin students had the second-highest
average ACT scores in the nation. Yet only 29% of students had a good chance (75%) of earning a C in four
standard college courses (English composition, social sciences, algebra, and biology). Among the individual courses,
the likelihood of passing biology with a C grade or better
was the lowest (37%). The insufficient rigor of high school
courses appears to be a key factor.
„ Housing Demand Slows. Demand for residential property declined in 2008, according to the Wisconsin Department of Revenue. The newsletter “Property-value
slowdown” (Focus #18-08) explains why residential values overall have grown more slowly than in previous years.
The full market (equalized) value of residential property
grew 2.8% between 2007 and 2008, down from 6.1% in
the previous year. Commercial (4.2%), agricultural (3.3%),
and undeveloped (6.2%) property grew faster, due to greater
demand.
Growth in property values varied among Wisconsin
counties as well, ranging from 14.3% in Lafayette
to -0.1% in Barron. Those with the fastest and slowest
growth are listed in the Focus newsletter. †
The Wisconsin Taxpayers Alliance, founded in 1932, is the state’s oldest and most respected private government-research organization. Through its publications, civic
lectures, and school talks, WISTAX aims to improve Wisconsin government through citizen education. Nonprofit, nonpartisan, and independently funded, WISTAX is not
affiliated with any group—national, state, or local—and receives no government support.
wis tax
W isconsin Taxpay
ers Alliance
axpayers
401 North Lawn Avenue • Madison, WI 53704-5033
608.241.9789 • www.wistax.org
PERIODICALS
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