​September 29, 2021

To: Municipal Clerks and Treasurers

The Wisconsin Department of Revenue (DOR) posted the 2022 Expenditure Restraint Program (ERP) Budget Limit Notices on our website.

Based on 2020 municipal tax rates, there are 449 municipalities that may be eligible for a 2023 ERP payment. DOR sent notices to the eligible municipalities via email on Wednesday, October 29, 2021.

If your municipal-only property tax rate does not exceed five mills, your municipality is not eligible for ERP and will not receive a 2022 Budget Limit Notice.

To qualify for a 2023 ERP payment, both must apply:

1. Your municipal‑only 2021 property tax rate must exceed five mills
   • According to DOR records, 449 municipalities have a 2020 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 2021 to 2022 must be less than the sum of the 3.0 percent increase in the Consumer Price Index for the 12 months ending August 31, 2021, plus your net new construction percentage during 2020 (up to a maximum 2 percent)

Review the 2022 Budget Limit Notices carefully to ensure your municipality qualifies for a 2023 ERP payment.

Questions?

Contact us at lgs@wisconsin.gov.