September 7, 2018

To: Municipal Clerks and Treasurers, County Clerks and Treasurers

The Wisconsin Department of Revenue (DOR) posted the following 2018 forms on our website:

• Form SL-202c: County Levy Limit Worksheet
• Form SL-202m: Municipal Levy Limit Worksheet

Form Information

• Due date – December 17, 2018
• Must electronically file (e-file)
• Use the worksheet as a tool during the budget process to determine your allowable levy limit before adopting the budget
• Review the updated County Levy Limit Worksheet Instructions or Municipal Levy Limit Worksheet Instructions before completing the e-file form

Form Updates

TID Territory Subtraction Increase

• Municipalities and counties will receive a levy limit increase after the subtraction of territory from a tax incremental district (TID)
• Allowable percentage increase equals the prior year value increment of the subtracted TID territory divided by the municipality's prior year equalized value TID Out, multiplied by 50 percent
• This percentage will be calculated for each applicable municipality and county and shown in Sec. A, Lines 5 and 6

Personal Property Aid Adjustment

• 2018 municipal and county levy limits were reduced by your upcoming 2019 personal property aid distribution
• Your 2018 allowable levy limit before adjustments less 2019 personal property aid is shown in Sec. A, Line 8
• First personal property aid distribution will be May 6, 2019 (i.e., first Monday in May each year)
• Note: DOR continues to review the new personal property aid including requiring additional reporting from local governments

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