WI SB181

Creates a property tax levy limit exemption for municipalities that are members of qualified joint emergency medical services districts or joint fire departments providing first-in EMS coverage

Qualified districts must include at least 8 municipalities or cover a service area of at least 232 square miles, operate under a formal operating agreement with a governing board and chief officer, and provide first-in emergency medical services

Requires voter approval through referendum at a spring or general election, with a renewal referendum every 5 years to maintain qualified status

Annual levy increases under the exemption are capped at the consumer price index plus 2 percent compared to the previous year's levy for EMS costs

Exempts amounts levied under this provision from calculations for the state expenditure restraint incentive program, ensuring municipalities don't lose eligibility for state aid due to regional EMS spending