September 15, 2025

To: Municipal Clerks and County Clerks
Cc: Municipal Treasurers and County Treasurers

Today, the Wisconsin Department of Revenue, State and Local Finance Division sent county and municipal clerks the shared revenue estimates and also posted the estimates (Excel and PDF files) on our website.

• Payments – distributed on:
• November 17, 2025 – 2025 Shared Revenue Revised Estimates
• July and November 2026 – 2026 Shared Revenue Original Estimates
• Reports/notices – provide each county's and municipality's amounts for the below aids (under sec. 79.02, Wis. Stats.)
• County and municipal aid
• Utility aid
• Supplemental county and municipal aid
• Expenditure restraint incentive program aid

County and Municipal Aid (CMA) and Supplemental County and Municipal Aid (SCMA)

• Increase due to sales and use taxes imposed (under secs. 77.52 and 77.53, Wis. Stats.) – beginning with the CMA and supplemental SCMA distributions in 2025 (secs. 79.036(1)(b) and 79.037(3), Wis. Stats.)
• Supplemental CMA must be used for – law enforcement, fire protection, emergency medical services, emergency response communications, public works, courts, and/or transportation
• Supplemental CMA cannot be used for administrative services, which include:
• Expenditures of the chief executive (mayor, manager, president, or administrator), municipal clerk, personnel office, all election costs, census cost
• Expenditures of administrative service departments such as data processing, central duplicating, or printing
• Other expenditures defined as administrative services include expenditures related to these functions – accounting, treasury, assessment of property, risk and property management, and purchasing

Questions?