2026 Municipal Levy Limit Worksheets – Posting Timeline

September 3, 2026

To: Municipal Clerks

Cc: Municipal Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division, would like to inform you that the 2026 Municipal Levy Limit Worksheet (Form SL-202M) will be posted on MyDORGov by Friday, September 11, 2026.

2026 Levy Limit Worksheet Changes

  • 2023 WI Act 12 – starting with TIDs created after December 31, 2024
    • Created new TID-Adjusted Net New Construction (NNC) percentage
    • Revised terminated and subtracted TID percentages
  • TID-Adjusted NNC
    • This is the first year the TID-Adjusted NNC percentage is used for levy limit purposes
    • Find your municipality's TID-Adjusted NNC percentage and the detailed calculation on our NNC web page

    • Note: TID-Adjusted NNC does not apply to the Expenditure Restraint Incentive Program.

  • Section A – revised layout with new lines to show separate calculations for NNC and terminated/subtracted TID percentages:
    1. 2025 payable 2026 actual levy plus 2026 personal property aid
    2. Exclude 2025 levy for unreimbursed expenses related to an emergency
    3. Exclude 2025 levy for new general obligation debt authorized after July 1, 2005
    4. 2025 payable 2026 adjusted actual levy (Line 1 minus Lines 2 and 3)
    5. 0.00% growth applied to 2025 adjusted actual levy
    6. Net new construction % applied to 2025 adjusted actual levy
    7. Greater of Line 5 or Line 6
    8. 2026 levy limit before adjustments less 2027 personal property aid
    9. Increase for terminated TID % plus subtracted TID % applied to 2025 allowable levy limit
    10. Total adjustments (from Section D, Line U)
    11. 2026 Payable 2027 Allowable Levy (sum of Lines 8, 9, and 10)
    12. Higher levy approved by special resolution at a meeting of Town electors

Resources

Training Opportunity

  • DOR will be providing Levy Limit Worksheet training at the Town and Village Virtual Fall Workshop on September 29, 2026
  • For more information, review the Wisconsin Towns Association website

Questions?

Contact us at lgs@wisconsin.gov.

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