The Wisconsin Department of Revenue's Equalization Bureau issues the
Report Used for Apportionment of County Levy. Municipalities and counties use this report to determine a municipality's share of the county levy (tax).
- Each municipality's total Equalized Value, minus any tax increment amount, for all property within the municipality
- Portion of the county's value that each municipality represents
- Each Tax Incremental District's (TID) base value, current value and amount of increment
Definitions of terms in the report
Tax Incremental District (TID)
- A TID is a geographic area within a municipality created for development or rehabilitation
- Increment is any increase in value above the TID's original base value. Taxes generated by the increment are used to pay eligible TID project costs.
- The overlying school district, technical college and county do not share in the taxes generated by the TID increment until the district is terminated
- Property taxes of the overlying school district, technical college and county are apportioned based on the Equalized Value minus the TID increment
Reports Used for Apportionment of County Levy
If you have questions, contact the
Equalization Bureau District Office in your area.