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 their levy limit due to a reduction of general obligation debt authorized prior to July 1, 2005 debt?

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

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

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

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


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