​​June 30, 2025

To: County and Municipal Clerks
Cc: County and Municipal Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to remind you of th​e upcoming July 1, 2025, filing deadline for the Maintenance of Effort (MOE) report created under 2023 WI Act 12. We recommend reviewing the common questions before filing.

Non-filer List

• As of June 30, 2025, there are 190 municipalities and counties that still need to file this report (see MOE Non-Filer Report)
• If you are on the non-filer list and you think your form was already submitted, verify your submission:
• Go to MyDORGov to see the report's filing status – on the "form filing" page, check the "Filing Status" column for that form
• Reminder: To file the report, you must click "Submit" on the left blue panel within the report

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.

Satisfying the Requirements

• 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
• 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.)
• DOR posts the MOE penalty report – on or before September 15 each year

Filing Details

Step 1 – Certification Forms – were due to clerks on June 15, 2025

First, the 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 15, 2025

• Clerks can assist by providing these forms to the appropriate person or persons
• Due date – June 15, 2025 (past due)
• Certification forms – available on our website
• SL-306 – Law Enforcement Certification
• SL-307 – Combined Fire/EMS Certification
• SL-308 – Fire Certification
• SL-309 – EMS Certification
• Review common questions

Step 2 – Maintenance of Effort Report (MOE)

After receiving the above certification form(s) – every municipal and county clerk must submit a completed report to DOR.

• Due date – July 1, 2025 (penalty for late or non-filing)
• Form SL-305 – e-file in MyDORGov
• 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.
• 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.

Resources

Visit Maintenance of Effort Reporting for:

• Recorded webinars
• Form instructions
• Common questions

Questions?