Senate Bill 439 aims to establish a specific levy increase limit for the village of Oregon and the towns of Oregon and Rutland in Dane County for the year 2026. The bill stipulates that the base amount for the 2026 levy increase limit will be the actual levy imposed in December 2025, which includes any amounts levied in 2025 for costs associated with a joint fire department or joint emergency medical services district, regardless of their proper inclusion in the levy. Additionally, the bill ensures that the levy increase limit for 2026 will not be reduced due to any decrease in debt service related to these joint services.

The bill includes several provisions that modify existing law regarding levy limits. Specifically, it states that the base amount for the December 2025 levy will be determined by the actual levy from December 2024, and the Department of Revenue cannot reduce this base amount based on costs associated with the joint services. Furthermore, the levy limit for December 2025 will not be reduced for general obligation debt service related to these joint services. Overall, the bill seeks to provide financial stability for the municipalities involved by allowing them to maintain their levy levels in light of shared service costs.