Question 1: Stop Veto Tax Hikes | Wisconsin REALTORS® Association | November 2026 Magazine

In 2023, a partial veto turned a two-year increase into one lasting more than four centuries. The veto drew attention to the scope of Wisconsin’s partial veto power and its potential impact on taxpayers. Now, Wisconsin voters will have an opportunity to decide whether to place a new limit on that power. Question 1 on the November ballot would not undo what happened in 2023. It’s about limiting how a governor could use the partial veto to create or increase taxes and fees in the future.

How did this happen?

In the 2023-25 state budget, the Legislature approved a $325-per-pupil increase for two school years (2024-25).

The governor used the partial veto to remove “20” and the dash from “2024-25,” resulting in the $325 increase remaining in place through 2425 — extending it by four centuries.

This action did not require approval from the Legislature or voters. It shows how the partial veto can be used to increase a tax without creating a new law or going through the normal legislative process.

Question 1 in plain English

Question 1 asks whether the Wisconsin Constitution should prohibit the governor from using the partial veto to create or increase a tax or fee, or authorize the creation or increase of a tax or fee.

Your dues at work: The Wisconsin Homeowners Alliance

Founded by the WRA in 2005, the Wisconsin Homeowners Alliance (WHA) is a nonprofit, nonpartisan advocacy organization focused on protecting property rights, promoting affordability and improving Wisconsin’s property-owning climate.

Supported in part by $70 of each WRA member’s annual dues, the WHA advances education and advocacy efforts on issues affecting homeowners and property owners across Wisconsin.

This fall, that work includes a statewide campaign focused on educating Wisconsin voters about Question 1, the partial veto, and what the proposed constitutional amendment would mean going forward.

What could a future partial veto mean for property owners?

For homeowners, property taxes may be the most visible tax associated with owning a home, but they are far from the only taxes and fees that affect Wisconsin households.

You pay taxes when you earn a paycheck and make everyday purchases. Taxes and fees affect the cost of utilities, driving a vehicle and transferring property. Other fees can influence what it costs to build, buy, sell and own real estate.

That is why the debate over the partial veto extends beyond one property tax increase. A governor could use this partial veto power to increase:

Taxes

• Property taxes, again

• Income taxes

• Sales taxes

• Utility taxes

• Gas taxes

• Wheel taxes

• Estate taxes

Fees

• License fees

• Transfer fees

• Impact fees

• Developer fees

• Recording fees

• Court fees

The bottom line

If approved, Question 1 would apply going forward. It would not change or reverse the 2023 partial veto. If Question 1 passes, any future governor could not use

the partial veto to:

• Create a tax or a fee.

• Increase a tax or a fee.

• Authorize the creation or increase of a tax or fee.