Relating to: levy increase limit for the village of Oregon and the towns of Oregon and Rutland. (FE)

AB 440 modifies how the village of Oregon and the towns of Oregon and Rutland in Dane County calculate their annual tax levy limits. It prevents the state from reducing the base tax amount for these municipalities based on payments made in 2024 for joint fire department or emergency medical services district costs. This ensures their 2025 tax levy limits remain at 2024 levels for these specific shared services, rather than adjusting downward for those expenses. The bill directly affects these three local governments' budgeting for shared public safety services.