October 1, 2025

To: County Clerks and Treasurers, Municipal Clerks and Treasurers
Special Districts, Technical Colleges

The Wisconsin Department of Revenue (DOR), State and Local Finance Division posted estimates for the 2026 Exempt Computer Aid and Video Service Provider Aid on our website.  DOR will distribute these aids to each taxing jurisdiction on or before July 27, 2026 (secs. 79.095(4)(c), 79.097(3)(b), Wis. Stats.) Below is some general information for each aid.

Exempt Computer Aid

• For 2026 exempt computer aid payments – the state must pay each taxing jurisdiction an amount equal to the payment it received in July 2025, adjusted for Tax Increment District terminations
• For budgeting purposes – each taxing jurisdiction should include the aid as a revenue in its 2026 budget

Video Service Provider Aid

• Based on the amounts reported to DOR in 2020 on Form SL-311: Video Service Provider Report and certified on the 2025 SL-311 form filed with DOR
• Distributed to each municipality imposing the video service (cable) provider fee under sec. 66.0420(7), Wis. Stats.
• Equals 1.0% of the gross receipts used to calculate the actual 2019 fee revenues received by the municipality (sec. 79.097(1)(b), Wis. Stats.)
• Since January 1, 2021, the video service fee (percentage) imposed by a municipality must equal the percentage applied on December 31, 2018, less 1.0% (sec. 66.0420(7)(b)2m., Wis. Stats.)

County and Municipal Aid

• 2026 Shared Revenue Estimate notices – DOR sent the notices, which list the 2026 total county and municipal aid amount as calculated from 2024 amounts, to local governments on September 15, 2025
• Review the county and municipal aid detail spreadsheet – for details on 2026 total county and municipal aid amount including the sales tax increase as calculated from 2025 amounts 

Questions?