February 2, 2023
To: County Clerks and Municipal Clerks, County Treasurers and Municipal Treasurers
The Wisconsin Department of Revenue, State and Local Finance Division posted the following forms in
- SL-320C – County Fallen Protective Services Insurance Report
- SL-320M – Municipal Fallen Protective Services Insurance Report
Under state law (2019 WI Act 19), counties and municipalities must submit their form (SL-320C or SL-320M) if they:
- Had a police officer, emergency medical services practitioner, or firefighter die in the line of duty
- Paid hospital, surgical or other health insurance premiums for the surviving spouse and dependent children during 2022
- Forms are available in
Due date – March 15, 2023
- County/municipal clerk must e-file this form
- Reported values are used to calculate the 2024 adjustment to county and municipal aid.
A county/municipality is not eligible for this aid adjustment if the form is not submitted timely.
Each county/municipality must report:
- Number of:
- Eligible deceased personnel
- Surviving spouses/dependents and their age as of January 1, 2022
- Premiums paid during 2022
- A political subdivision may not be required to pay the premiums for a surviving spouse upon the remarriage of the surviving spouse or upon the surviving spouse reaching the age of 65 (sec.
66.0137(5)(c)3, Wis. Stats.)
- An individual is not a dependent child after the individual reaches the age of 26 (sec.
66.0137(5)(c)3, Wis Stats.)
Contact us at firstname.lastname@example.org.