June 10, 2025
To: County and Municipal Clerks
Cc: County and Municipal Treasurers
The Wisconsin Department of Revenue (DOR), State and Local Finance Division is providing forms to comply with the Maintenance of Effort (MOE) reporting requirements created under 2023 WI Act 12.
For the 2025 reporting period, municipalities and counties must certify to DOR that the law enforcement, fire and EMS services provided for calendar year 2024 are at least equivalent to the level of service provided for calendar year 2023. We recommend reviewing the common questions before filing.
Certification Forms
Person in charge of providing law enforcement, fire services, and emergency medical services (EMS) must complete the appropriate certification form below and provide it to the county or municipal clerk by June 16, 2025.
Maintenance of Effort Report
Every municipal and county clerk must submit a completed report to DOR.
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Due date – July 1, 2025
- Form SL-305 – e-file in MyDORGov
- Prior to filing this report – the persons in charge of providing law enforcement and fire/EMS services must complete the applicable certification forms (listed above) and provide them to the appropriate clerk who will then submit the certifications to DOR as attachments in the MOE Report.
Satisfying the Requirements
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Under state law (sec. 79.039(1), Wis. Stats.), your district is assessed a penalty if:
- DOR does not receive a complete and accurate MOE Report (Form SL-305) by July 1, 2025, or
- Your district is unable to certify the appropriate level of service was maintained comparing calendar year 2024 to calendar year 2023
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Penalty reduces aid payments – the penalty reduces county and municipal aid payment and the supplemental county and municipal aid payment by 15% the following year (secs. 79.036 and 79.037, Wis. Stats.)
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DOR posts the MOE penalty report – on or before September 15 each year
Resources
Visit
Maintenance of Effort Reporting for:
- Recorded webinars
- Form instructions
- Common questions
Questions?
Contact us at lgs@wisconsin.gov.