September 30, 2024

To: Municipal Clerks
Cc: County and Municipal Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to remind you that a town with a population of less than 3,000 may exceed its allowable levy limit if the town completes the following special resolution process, under state law (sec. 66.0602(5), Wis. Stats.).

Special Resolution Process

1. Hold town board meeting – town board adopts a resolution supporting a levy increase
2. Post notice of special town meeting – publish class 2 notice between 15-20 days prior to the special town meeting including the meeting purpose (i.e., approve levy increase), date, time, and location, as required under state law (sec. 60.12(3), Wis. Stats.).
3. Conduct special town meeting – the electors vote to adopt a resolution approving the town board resolution

Resolution Language

• Proposed levy increase must be the same on both resolutions
• There must be two separate votes to approve the following:
• Vote 1 – levy increase that was proposed and approved by the town board
• Vote 2 – total town tax levy
• On both the town board and electors' resolution, include:
1. Allowable increase percentage – sum of your percentage increases for net new construction, terminated TID and subtracted TID
2. Total levy prior to the proposed increase – total levy prior to the increase, including all other adjustments (Levy Limit Worksheet, Sec. D) and the personal property aid reduction
3. Proposed percentage increase – divide the proposed increase by the total levy in (2)
4. Total levy including the proposed increase – sum of the proposed increase and the total levy in (2)
5. Voting results – for the electors' resolution only

Resources

• Sample resolutions and notices on the Wisconsin Towns Association website
• Refer to our Exceeding Levy Limits Fact Sheet
• Contact DOR for guidance before starting the resolution process to ensure you complete it correctly

Questions?