Municipal Requests for Direct Distribution – Law Change

January 17, 2018

To: Municipal Clerks and Treasurers

Within the 2017-19 State Budget (2017 Wisconsin Act 59), the state adjusted a municipality's requirements when requesting property tax credit direct distribution. Currently, 73 municipalities qualify for direct distribution.

Starting in 2018, a municipality with property tax credit distributions of $3 Million or more may enact an ordinance to receive direct distribution for the current year and all subsequent years. The municipality must send a copy of the ordinance (by mail or email) to the Wisconsin Departments of Administration and Revenue by February 28, 2018.

Wisconsin Department of Administration
Secretary Scott Neitzel
PO Box 7864
Madison, WI 53707-7864

Wisconsin Department of Revenue
Local Government Services Bureau
PO Box 8971 MS 6-97
Madison, WI 53708-8971

After the above is completed, the municipality receives direct distribution until:

  • Ordinance is repealed, or
  • Property tax distributions do not exceed $3 Million

Note: A municipality may still qualify for direct distribution of property tax credits, if it enacts an ordinance under state law (sec. 74.12, Wis. Stats.), authorizing the payment of property taxes in three or more installments.

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