The Taxpayer Protection Amendment
(02/21/06)
On February 9, 2006, Republican legislative leaders unveiled a 2,500-word
constitutional amendment that would tie state, school, and local
goverment tax collections to factors ranging from inflation to population
growth, and, for cities and villages, to new construction. The complex,
nine-page proposal is based largely on the taxpayer's bill of rights,
or TABOR, a similar constitutional measure that was unsucessful in
the 2003-2004 legislative session.
With some exceptions, the new measure would limit certain revenues
for counties, municipalities, school districts, technical colleges,
and special purpose districts to the lesser of either (1) the three-year
average increase in inflation (using the Milwaukee-Racine Consumer
Price Index) or (2) the two-year average increase in state personal
income.
In addition, the state, counties, technical college districts, and
special purpose districts would be allowed to increase their revenues
by an amount equal to the percentage increase in their populations.
School districts would be allowed a percentage increase equal to
the preceeding three-year average increase in enrollment. Finally,
cities, towns and villages would be allowed a percentage increase
equal to 60% of their growth in new construction. The revenue limits
could only be exceeded with the approval of taxpayers at a referendum,
but could be permanently lowered by a simple majority vote of the
appropriate governmental body.
The Taxpayer Protection Amendment must be approved by lawmakers in
two legislative sessions, as well as by voters in a referendum. The
measure could go to voters as early as April of 2007.
The Wisconsin Professional Police Association opposes the Taxpayer
Protection Amendment, as it will impair our communities' ability
to provide public safety services. When confronted by stringent spending
limits or tax freezes, many local officials tend to respond in one
of two ways. Often, officials will specifically target police and
fire services for cuts, and then use the public safety concerns that
result from those cuts to garner public support for spending or tax
increases. More commonly, local elected leaders impose flat rate
reductions to all of their municipal departments. This may sound
fair, but because police and fire services represent a majority of
most local budgets in Wisconsin, these services are disproportionately
affected. The result is that fewer officers are left on the streets
to maintain public safety.
With nearly 11,000 members from more than 375 local associations,
the WPPA is Wisconsin's largest law enforcement association. Our
mission is to protect and promote public safety, as well as the interests
of the dedicated men and women who serve to provide it. The Taxpayer
Protection Amendment runs contrary to that ideal.
Anyone with questions or comments is encouraged to contact WPPA Assistant
Executive Director Jim Palmer, either by telephone at 1-800-362-8838,
or by e-mail at palmer@wppa.com.