County and Municipal Levy Limits

 

County and Municipal Levy Limits

  1. What is the maximum amount a county, town, village or city can levy?
  2. Where do I report the actual levy on the levy limit worksheet?
  3. Does the levy limit worksheet have to be completed if there are no adjustments to our allowable levy?
  4. What will our allowable levy be next year?
  5. What is the penalty for exceeding the levy limit?
  6. How does sec. 66.0602 (2m)(b) Wis. Stats. created in the 2013 Wisconsin Act 20 affect our municipality or county?
  7. Who should I contact at the Wisconsin Department of Revenue (DOR) with questions regarding levy limits?

 


County and Municipal Levy Limits

  1. What is the maximum amount a county, town, village or city can levy?

    The maximum allowable levy for a county, town, village or city without potentially receiving a penalty under state law (sec. 66.0602, Wis. Stats.), is calculated using the levy limit worksheet.

  2. Where do I report the actual levy on the levy limit worksheet?

    You report the actual levy on the Statement of Taxes, not on the levy limit worksheet. You must use the levy limit worksheet to calculate and report the allowable levy, after adjustments.

  3. Does the levy limit worksheet have to be completed if there are no adjustments to our allowable levy?

    Yes, each county and municipality must submit a levy limit worksheet to DOR. If there are no adjustments, you carry the amount on line 7 to line 9.

  4. What will our allowable levy be next year?

    Use the levy limit worksheet to calculate the maximum allowable levy. The starting number in this calculation is the prior year's actual levy (except if there was an excess levy in the prior year). The allowable adjustments may vary.

    Complete the appropriate levy limit worksheet:

  5. What is the penalty for exceeding the levy limit?

    The penalty is a loss of shared revenue. This is a dollar for dollar penalty. For example, if a municipality exceeds its levy limit by $1,000.00, its state shared revenue payment will be reduced by $1,000.00. If the amount of the penalty is greater than the state shared revenue amount for that year, the remaining penalty amount is deducted from subsequent state shared revenue payments until the penalty is paid in full.

  6. How does sec. 66.0602 (2m)(b) Wis. Stats. created in the 2013 Wisconsin Act 20 affect our municipality or county?

    Within the 2013 Wisconsin Act 20, the state created a law (sec. 66.0602 (2m)(b), Wis. Stats.), which can be summarized as:

    On or after July 2, 2013, if a municipality adopts a new fee or a fee increase for covered services (which were partly or wholly funded in 2013 by property tax levy), that municipality must reduce its levy limit in the current year by the amount of the new fee or fee increase, less any previous reductions. This also applies to payments in lieu of taxes.

    For more information, view the Levy limits - 2013 WI Act 20 fact sheet.

  7. Who should I contact at the Wisconsin Department of Revenue (DOR) with questions regarding levy limits?

    Contact us at (608) 266-8618 or lgs@revenue.wi.gov.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Local Government Services Bureau
P.O. Box 8971, MS 6-97
Madison, WI 53708-8971
Fax: (608) 264-6887
Email additional questions to lgs@revenue.wi.gov

Page last updated September 3, 2013