Expenditure Restraint Program - 2018 Budget Limit Notices - Available Online

​October 26, 2017

To: Municipal Clerks and Treasurers

The Wisconsin Department of Revenue (DOR) posted the 2018 Expenditure Restraint Program (ERP) Budget Limit Notices on our website.

Based on 2016 municipal tax rates, there are 477 municipalities that may be eligible for a 2019 ERP payment. DOR sent notices to the eligible municipalities via email and postal mail on Wednesday, October 25, 2017. Note: This was the first time these notices were sent by email. 

If your municipal-only property tax rate does not exceed five mills, your municipality is not eligible for ERP and will not receive a 2018 Budget Limit Notice.

To qualify for a 2019 ERP payment, both must apply:

  1. Your municipal‑only 2017 property tax rate must exceed five mills
    • According to DOR records, 477 municipalities have a 2016 tax rate above five mills
    • Note: This excludes TIF district value and tax increments
  2. Your municipality's non‑debt general fund budget expenditure increase from 2017 to 2018 must be less than the sum of the 2.1 percent increase in the Consumer Price Index for the 12 months ending September 30, 2017, plus your net new construction percentage during 2016 (up to a maximum 2 percent).

Review the 2018 Budget Limit Notices carefully to ensure your municipality qualifies for a 2019 ERP payment.

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