County Tax Levy Rate Limit

 

County Tax Levy Rate Limit

  1. Is the County required to file a County Tax Levy Rate Limit Worksheet in 2011 and 2012?
  2. How do I get a copy of my preprinted County Tax Levy Rate Limit worksheet?
  3. What is the due date of the completed worksheet?
  4. Where can I find more information regarding the County Tax Levy Rate Limit?
  5. What is the penalty for exceeding the County Tax Levy Rate Limit?
  6. Who should be contacted at the Wisconsin Department of Revenue (DOR) for questions regarding County Tax Levy Rate Limits?

 

County Tax Levy Rate Limit

  1. Is the County required to file a County Tax Levy Rate Limit Worksheet in 2011 and 2012?

    No. 2011 Wisconsin Act 32, sec. 59.605(6), Wis. Stats., temporarily suspends the County Tax Levy Rate Limit for December 2011 and December 2012. In September 2013, DOR will once again send a worksheet to each county.

  2. How do I get a copy of my preprinted County Tax Levy Rate Limit worksheet?

    DOR posts a preprinted county tax levy rate limit worksheet for each county on our website. Go to Forms, then the subheading of Government, then County, and then form SL-202. The worksheet is posted by September 1 each year.

  3. What is the due date of the completed worksheet?

    The completed worksheet is due to DOR no later than December 15 .

  4. Where can I find more information regarding the County Tax Levy Rate Limit?

    See sec. 59.605, Wis. Stats., Sec. Tax 21, Wis. Admin. Code, and Legislative Fiscal Bureau Information Paper 12 - Local Government Expenditure and Revenue Limits. Information Paper 12 is located at: http://legis.wisconsin.gov/lfb/Informationalpapers/info.html.

  5. What is the penalty for exceeding the County Tax Levy Rate Limit?

    The penalty for exceeding the county tax levy rate limit is a reduction in the county's state shared revenue payment in the following year, by an amount equal to the amount of the penalized excess. If the amount of the reduction is greater than the county's state shared revenue, the Department of Transportation will be instructed by DOR to reduce the aids paid in that following year to the county under sec. 86.30 (2) (e), Wis. Stats., by the amount needed to recover as much of the remainder as is possible. Counties may also be limited in the amount they can levy by the County Levy Limit worksheet, County and Municipal Levy Limits FAQs.

  6. Who should be contacted at the Wisconsin Department of Revenue (DOR) for questions regarding County Tax Levy Rate Limits?

    Contact David Hruby at (608) 266-8207 or e-mail david.hruby@revenue.wi.gov

 

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Division of State & Local Finance
Bureau of Property Tax
Local Government Services Section 6-97
P.O. Box 8971
Madison, WI 53708-8971
Phone: (608) 266-8618
Fax: (608) 264-6887
E-Mail Additional Questions

Last updated August 3, 2011