2018 State and County Apportionment Form (PC-400) – Due November 15, 2018

November 14, 2018


To: County Clerks and Treasurers


The Wisconsin Department of Revenue (DOR) would like to remind you that the 2018 State and County Apportionment Form (PC-400) is due tomorrow, November 15, 2018.

Form Information

  • You must electronically file (e-file) this form on our website
  • Due date – November 15, 2018
  • You must provide municipalities in your county with the same apportionment values and referenda information reported to DOR on this form
  • These values will auto-fill on the municipalities' 2018 Statement of Taxes

Referenda Information

You must complete the referendum section if:

  • Your county approved a referendum for a temporary tax levy increase after December 31, 2014
  • The referendum increases your county's current year (2018) tax levy

If you have questions, contact us at lgs@wisconsin.gov.