What are county and municipal levy limits?
Levy limits provide the maximum amount a town, village, city and county may implement as a property tax levy on parcels within their boundaries.
What is the maximum amount a county, town, village or city can levy?
Towns, villages, cities and counties use the Levy Limit Worksheet to determine the maximum allowable property tax levy they can implement without potentially receiving a penalty under state law (sec. 66.0602, Wis. Stats.).
Where do I report the actual levy on the Levy Limit Worksheet?
You report the actual levy on the Statement of Taxes, not on the Levy Limit Worksheet. You must use the Levy Limit Worksheet to calculate and report the allowable levy, after adjustments.
Do I need to complete the Levy Limit Worksheet if there are no adjustments to our allowable levy?
Yes. Each county and municipality must submit a Levy Limit Worksheet to the Wisconsin Department of Revenue (DOR). If there are no adjustments, the amount on Line 7 carries to Line 9.
Where do I enter our actual levy amount on the Levy Limit Worksheet if it is less than the allowable levy?
You report the actual levy on the Statement of Taxes, not on the Levy Limit Worksheet. However, you still need to submit your Levy Limit Worksheet showing the allowable levy.
What is our allowable levy limit?
Complete the appropriate Levy Limit Worksheet on the
Government Online Filing page:
- County Levy Limit Worksheet (Form SL-202C)
- Municipal Levy Limit Worksheet (Form SL-202M)
What is the penalty for exceeding the levy limit?
The penalty is a loss of shared revenue. This is a dollar for dollar penalty.
Example: If a municipality exceeds its levy limit by $1,000.00, its state shared revenue payment is reduced by $1,000.00. If the penalty amount is greater than the state shared revenue payment amount for that year, the remaining penalty amount is deducted from subsequent state shared revenue payments until the penalty is paid in full.
How does state law (sec. 66.0602 (2m)(b), Wis. Stats.), created in 2013 Wisconsin Act 20, affect our municipality or county?
Within 2013 Wisconsin Act 20, the state created a law (sec. 66.0602 (2m)(b), Wis. Stats.), which can be summarized as:
On or after July 2, 2013, if a municipality adopts a new fee or a fee increase for covered services (which were partly or wholly funded in 2013 by property tax levy), that municipality must reduce its levy limit in the current year by the amount of the new fee or fee increase, less any previous reductions. This also applies to payments in lieu of taxes.
For more information, view the
Levy limits - 2013 WI Act 20 fact sheet.
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Local Government Services Bureau
PO Box 8971
Madison, WI 53708-8971
Fax: (608) 264-6887
Email additional questions to