June 4, 2026
To: County and Municipal Clerks
Cc: County and Municipal Treasurers
The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to remind you of the upcoming July 1, 2026, filing deadline for the Maintenance of Effort (MOE) report created under
2023 WI Act 12. We recommend reviewing the
common questions before filing.
Certification Forms
Person in charge of providing law enforcement, fire services, and emergency medical services (EMS) must complete the appropriate certification form below and provide it to the county or municipal clerk by June 15, 2026.
Maintenance of Effort Report
Every municipal and county clerk must submit a completed report to DOR.
-
Due date – July 1, 2026
- Form SL-305 – e-file in
MyDORGov
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Before filing this report – the persons in charge of providing law enforcement and fire/EMS services must complete the applicable certification forms (listed above) and provide them to the appropriate clerk who will then submit the certifications to DOR as attachments in the MOE Report
Satisfying the Requirements
- Under state law (sec. 79.039(1), Wis. Stats.), your district is assessed a penalty if either of these occur:
- DOR does not receive a complete and accurate MOE Report (Form SL-305) by July 1, 2026
- Your district cannot certify the appropriate level of service was maintained comparing calendar year 2025 to calendar year 2024
- Penalty reduces the county and municipal aid payment and the supplemental county and municipal aid payment by 15% the following year (secs.
79.036 and
79.037, Wis. Stats.)
- DOR posts the MOE penalty report on or before September 15 each year
MOE Resources
Questions?
Contact us at lgs@wisconsin.gov.