Tax- Transportation Utility Fee

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WI Court of Supreme Court

Case Name: Wisconsin Property Taxpayers, Inc. v. Town of Buchanan

Case No.: 2022AP001233

Officials: Rebecca Grassl Bradley, J.

Focus: Tax- Transportation Utility Fee

The Supreme Court upheld the circuit court’s ruling that the Town of Buchanan’s transportation utility fee (TUF) is considered a property tax and is subject to the Town’s levy limit. The Court held that funds raised for utility districts under Wisconsin Statute 66.0827 are classified as property taxes and are subject to municipal levy limits.

Appellants filed an appeal after the circuit court determined that the funds raised for the district fund were subject to the Town’s property tax limit. They argued that the TUF was unlawful. The Supreme Court affirmed the decision, stating that the Town did not follow the proper procedures required for funding public improvements. The imposition of property taxes exceeding the Town’s levy limits would require the consent of the Town’s voters. Additionally, there were no provisions in the statutes allowing the Town to bypass those levy limits for the purpose of imposing a TUF on property owners within the municipality.

Decided 06/29/23

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