2026 Personal Property Aid Estimates – Available Online

August 15, 2025

To: Municipal Clerks and Treasurers
County Clerks and Treasurers
Technical Colleges
Special Districts

The Wisconsin Department of Revenue (DOR), State and Local Finance Division posted 2026 personal property aid estimates on our website.

Two Personal Property Aid Estimates Posted

Machinery, tools, and patterns (MTP) – existing personal property aid (sec. 79.096, Wis. Stats.)
2023 WI Act 12

New personal property aid as a result of personal property tax repeal (sec. 79.0965, Wis. Stats.)
Payment factor detail – overall budget for Act 12 personal property aid of $173,800,000 was exceeded, resulting in a payment factor adjustment outlined on your notice

DOR sent the notices to each district electronically or by postal mail, today August 15, 2025, which provide details on municipalities and district totals
DOR distributes the two personal property aid payments (listed above) on May 4, 2026, to:

Levy limit worksheets – are posted on September 1, 2025 (approximately)
Both MTP and Act 12 estimated aid amounts are included in Sec. A, Line 8 of your levy limit worksheet
Total amount is subtracted – resulting in a lower allowable levy limit (sec. 66.0602(2)(b), Wis. Stats.); both aid payments are made in May 2026
Note: After DOR makes the Act 12 payment in May 2026 – the Act 12 amount is added to the pre-filled MTP amount in Sec. A, Line 1 of your levy limit worksheet in fall 2026 and each year thereafter