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Bill

Bill

SB 1148

Relating to: authorizing the creation of an emergency services district, authorizing an emergency services district to levy a property tax, and authorizing an emergency services district to impose special charges and issue debt. (FE)

2025-2026 Regular Session Introduced by Kristin Dassler-Alfheim and 3 co-sponsors

SB 1148 would create Wisconsin emergency services districts with independent authority to levy property taxes, impose special charges, and issue debt for emergency response funding.

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Bill Summary · SB 1148

Legislative bill overview

SB 1148 would authorize Wisconsin to create emergency services districts as new special-purpose governmental units with the power to levy property taxes, impose special charges on residents, and issue debt (bonds). This establishes a new mechanism for funding emergency services like fire, EMS, and rescue operations at the local level.

Why is this important

Currently, emergency services funding relies on municipal budgets, county resources, or volunteer-based models. This bill would allow communities to create dedicated districts with independent taxing authority, potentially providing more stable, specialized funding for emergency response. However, it also creates new taxing entities that could increase property tax burdens on residents.

Potential points of contention

  • Tax burden and local control: New property tax authority could increase homeowners' tax bills; communities may disagree on whether dedicated emergency districts are preferable to existing funding mechanisms
  • Debt issuance: Allowing districts to issue bonds creates long-term financial obligations that future residents would inherit
  • Fragmentation of services: Creating separate special districts could complicate coordination between emergency services and general municipal government, or create overlapping administrative costs

Compiled from official sources — confirm details with the bill’s official record.

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