County and Municipal Levy Limits

Sec. 66.0602, Wis. Stats.

  1. What are county and municipal levy limits?

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

  3. Where do I report the actual levy on the Levy Limit Worksheet?

  4. Do I need to complete the Levy Limit Worksheet if there are no adjustments to our allowable levy?

  5. What is our allowable levy limit?

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

  7. How does state law (sec. 66.0602 (2m)(b), Wis. Stats.), affect our municipality or county?

  8. Does a municipality or county need to adjust its levy limit due to a reduction of general obligation debt authorized prior to July 1, 2005 debt?

  9. Does general obligation debt authorized before July 1, 2005 (referred to as old debt) become new debt (general obligation debt authorized after July 1, 2005) when it is refinanced?

  10. Where do I report general obligation debt authorized after July 1, 2005 on the Levy Limit Worksheet?

  11. What is the process for exceeding the allowable levy limit for a town with a population under 3,000?

  12. What is the process for exceeding the allowable levy limit for a county, city, village or town with a population over 3,000?

  13. Can a municipality increase the levy for an increase in charges assessed by a joint fire department?

  14. Where should a municipality or county adjust the levy for an increase or decrease in costs associated with an intergovernmental cooperation agreement?

  15. Can a municipality or county increase the levy for unreimbursed emergency expenses?

  16. What impact does the personal property law change have on levy limits?

  17. How does a municipality determine if an occupancy permit has been issued?

  18. How is the median price of a new residential dwelling unit determined?


Certification statement


FOR QUESTIONS OR COMMENTS CONTACT:

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