2017 Expenditure Restraint Budget Worksheet - Available Online

March 30, 2017

To: Municipal Clerks and Treasurers


The Wisconsin Department of Revenue (DOR) posted the 2017 Expenditure Restraint Budget Worksheet (Form SL-203) on our website.

There are 477 municipalities that are eligible to file and qualify for a 2018 Expenditure Restraint Program (ERP) payment. DOR mailed letters to the eligible municipalities today.

To qualify for a 2018 ERP payment, both must apply:

  1. Your municipal‑only 2016 property tax rate must exceed 5 mills
    • According to DOR records, 477 municipalities have a 2016 tax rate above 5 mills
    • Note: This excludes TIF district value and tax increments

  2. Your municipality's non‑debt general fund budget expenditure increase from 2016 to 2017 must be less than the sum of the 0.9 percent increase in the Consumer Price Index for the 12 months ending September 30, 2016, plus your net new construction percentage during 2015 (up to a maximum 2 percent).
  3. Note: On October 28, 2016, we notified municipalities of their allowable 2017 budget increase.

Electronically file (e-file)

Eligible municipalities must e-file this form by May 1, 2017 to qualify for a 2018 payment.
To e-file:

Form SL-203 Information

  • Due date - May 1, 2017 – if you do not e-file timely, you will not receive a 2018 payment 
  • You must submit the following to DOR (either attach while e-filing or email/fax) – a copy of your municipality's:
    • 2016 general fund budget summary
    • 2017 general fund budget summary
    • Transfer of services documentation, if applicable
    • Unreimbursed emergency expense documentation, if applicable

If you have questions, contact us at lgs@wisconsin.gov.

Thank you