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, but not less than 2%. Certain exceptions apply.

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



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 2007)
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

Join Our Mailing List

Back to top