Expenditure Restraint Program - 2021 Budget Limit Notices - Available Online

October 30, 2020

To: Municipal Clerks and Treasurers

The Wisconsin Department of Revenue (DOR) posted the 2021 Expenditure Restraint Program (ERP) Budget Limit Notices on our website.

Based on 2019 municipal tax rates, there are 463 municipalities that may be eligible for a 2022 ERP payment. DOR sent notices to the eligible municipalities via email on Thursday, October 29, 2020.

If your municipal-only property tax rate does not exceed five mills, your municipality is not eligible for ERP and will not receive a 2021 Budget Limit Notice.

To qualify for a 2022 ERP payment, both must apply:

  1. Your municipal‑only 2020 property tax rate must exceed five mills
    • According to DOR records, 463 municipalities have a 2019 tax rate above five mills
    • Note: This excludes TIF district value and tax increments
  2. Your municipality's non‑debt general fund budget expenditure percentage increase from 2020 to 2021 must be less than the sum of the 1.4 percent increase in the Consumer Price Index for the 12 months ending September 30, 2020, plus your net new construction percentage during 2019 (up to a maximum 2 percent).

Review the 2021 Budget Limit Notices carefully to ensure your municipality qualifies for a 2022 ERP payment.

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