2027 Personal Property Aid Estimates – Available Online

August 14, 2026

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 2027 personal property aid estimates on our website.

Two Personal Property Aid Estimates Posted

Machinery, tools, and patterns (MTP) (sec. 79.096, Wis. Stats.)
2023 WI Act 12 (sec. 79.0965, Wis. Stats.)
- Result of personal property tax repeal
- 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 14, 2026, which provide details on municipalities and district totals
DOR distributes the two personal property aid payments (listed above) on May 3, 2027, to:
- Counties
- Municipalities
- School districts
- Technical colleges
- Special districts
- Municipal tax incremental districts (TIDs)

Levy limit worksheets – posted on or around September 1, 2026
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.) and both aid payments will be made in May 2027
Note: After DOR makes the Act 12 payment in May 2027 – the Act 12 amount is added to the already pre-filled MTP amount in Sec. A, Line 1 of your levy limit worksheet in fall 2027 and each year thereafter