​April 19, 2024

To: Municipal Clerks

Cc: Municipal Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to remind you that Form SL-203: 2024 Expenditure Restraint Incentive Program (ERIP) Worksheet is due May 1, 2024.

Is your municipality eligible to e-file the 2024 ERIP?

• Your municipality is eligible if its municipal-only 2023 property tax rate exceeds five mills
• If your municipality did not exceed five mills, it is not eligible and you cannot access the worksheet

Form SL-203 Information

• Due date – May 1, 2024
• Municipal clerk must e-file through MyDORGov
• New in 2024 – Line 10 on 2024 ERIP Worksheet
  • Added due to 2023 Wisconsin Act 12
  • Line 10 – for general fund expenditures due to revenues generated from a tax imposed under sec. 77.701, Wis. Stats. This line only applies to the city of Milwaukee.
• Amended budgets – if your municipality amends its budget, it must e-file these worksheets by the deadlines below:
  • May 1, 2024 – ERIP Worksheet with current budget information
  • July 1, 2024 – amended ERIP Worksheet with your amended budget information

ERIP payment details

• 2023 Wisconsin Act 12 – freezes the 2025 ERIP payment
  • Your 2025 ERIP payment will equal your 2024 ERIP payment
  • This is a one-year freeze only
• You are required to file the 2024 ERIP Worksheet to calculate the 2026 ERIP payment
• DOR will:
  • Use the 2024 ERIP Worksheet to review your 2024 budget
  • Then compare the 2024 budget with your 2025 budget on the 2025 ERIP Worksheet to determine qualification for your 2026 payment

Questions?

Contact us at lgs@wisconsin.gov.