September 4, 2024

To: County and Municipal Clerks and Head of Government
Cc: County and Municipal Treasurers and Head of Government

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to remind you of critical considerations to take into account while creating your 2025 budget as it relates to the new Maintenance of Effort (MOE) reporting requirements unde 2023 WI Act 12.

2024 Reporting Period – was due July 1, 2024

Remember, for the 2024 reporting period – counties and municipalities certified to DOR that law enforcement, fire and EMS services provided in 2024 are on-pace to be at least equivalent to the level of service provided in 2023.

2025 Reporting Period – due July 1, 2025

• For the 2025 reporting period – counties and municipalities will be required to certify to DOR that law enforcement, fire, and EMS services provided in all 12 months of 2024 were equivalent to the level that was provided in all 12 months of 2023
• DOR resources, including common questions, will be updated to reflect this guidance when the MOE report is posted in early 2025

Future reporting period to consider now as you create your 2025 budgets

• It is critical to consider this as you create your 2025 budgets this fall
• For the 2026 reporting period – not due until July 1, 2026, municipalities and counties will be required to certify to DOR that law enforcement, fire, and EMS services provided in all 12 months of 2025 were equivalent to the level that was provided in all 12 months of 2024

Questions?