Dodge County proposal ties homeowner tax breaks to sales tax

The proposal would give eligible residents an annual exemption from Dodge County property taxes, with the amount based on local sales tax proceeds. It would cover homestead property in the Dodge County special district and apply only to county property taxes on property within that district. It would be added to other homestead exemptions. The proposal would require approval by two-thirds of both legislative chambers and approval by more than half of the votes cast in the county referendum. If voters reject it or the election is not held as required, the exemption would not take effect. A resident would generally need to apply. A person already receiving a county homestead exemption for the same property who remains eligible would not need to apply again. After it is granted, the exemption would renew each year while the resident occupies the home and remains eligible. The resident would have to notify the local tax official if they become ineligible. If approved, the exemption would apply to tax years beginning January 1, 2027, through December 31, 2039.

The proposal would impose a 1 percent local sales and use tax in the Dodge County special district. The tax would apply within the special district covering Dodge County. The tax would require approval by two-thirds of both legislative chambers and approval by more than half of the votes cast in the county referendum. If voters reject the proposal or the election is not held as required, it would not take effect. The tax would be imposed from January 1, 2028, through December 31, 2037.