Property Tax Levy Limit





Limit Type

Levy Limit

Limit Name

Property Tax Levy Limit

Limit Description

The property tax levy increase is limited to the valuation factor of any county or municipality (city, village, or town). The valuation factor is defined as a percentage equal to the percentage change in the jurisdiction's equalized value due to net new construction less improvements removed between the previous year and the current year. The permitted increase for 2011 is 0% or the percentage change due to new construction less improvements removed.

Override Process

Override is by a local resolution approved in a referendum. The referendum language must state specific dollar amounts and an applicable time period for the increase.

Record ID



With the adoption of the biennium budget for 2011-2013, the levy limits were made permanent, at the current 0% growth except for new construction. A town with a population of less than 2,000 may exceed the limit if an authorizing local resolution is adopted at an annual budget meeting


Wis. Stat. § 66.0602 (in effect for 2011)
Mullins, Daniel and Kimberly Cox. 1995. Tax and Expenditures Limits on Local Governments, M-194, Washington, DC: Advisory Commission on Intergovernmental Relations. View Archived Source

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