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 is the actual levy reported on the levy limit worksheet?
  3. Does the levy limit worksheet have to be completed if there are no adjustments to the allowable levy?
  4. What will our allowable levy be next year?
  5. What is the penalty for exceeding the levy limit?
  6. Who should be contacted at the Wisconsin Department of Revenue (DOR) for 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 sec. 66.0602, Wis. Stats., is calculated using the levy limit worksheet. Counties may also be limited in the amount they can levy by the County Tax Levy Rate Limit worksheet, County Tax Levy Rate Limit FAQs.

  2. Where is the actual levy reported on the levy limit worksheet?

    The actual levy is reported on the Statement of Taxes, not on the levy limit worksheet. The levy limit worksheet is designed to calculate and report the maximum allowable levy, after adjustments, without a penalty being imposed.

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

    Yes, even if there are no adjustments made, you must file a levy limit worksheet. The amount on line 7 should be carried to line 12 if there are no adjustments. Once this is done, you should sign and return the worksheet to DOR.

  4. What will the allowable levy be next year?

    The 2012 levy limit calculation will be the same as the 2011 allowable levy calculation. The starting number in this calculation will be the 2011 actual levy except in cases where there was an excess levy. The allowable adjustments on the 2012 levy limit worksheet will be the same as on the 2011 levy limit.

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

The penalty for exceeding the levy limit is a loss of shared revenue. This is a dollar for dollar penalty. If a municipality exceeded 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 satisfied.

  1. Who should be contacted at the Wisconsin Department of Revenue (DOR) for questions regarding levy limits?

Contact Sue Nelson at (608) 266-8618 or e-mail sue.nelson@revenue.wi.gov.

 

FOR MORE INFORMATION PLEASE CONTACT:

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

Last updated January 11, 2012