Property Tax Levy Limit

State

Wisconsin

Year

2022

Limit Type

Levy Limit

Limit Name

Property Tax Levy Limit

Limit Description

A political subdivision may not increase its property tax levy in excess of its valuation factor, which refers to the percent change in the political subdivision's value due to new construction or improvements. If there has been no new construction or improvements, the valuation factor is 0%. Any improvements that have been removed from the prior year are excluded from the new levy.

Override Process

The limit may be exceeded by a majority vote of the electorate. The question must include the purpose, duration, and amount of the increased levy. Towns with a population of less than 3,000 may exceed the limit if the town board adopts a resolution in support of the increase and the resolution is approved by those in attendance during an annual town meeting or special town meeting. The governing body of a city, village, or county with at least 5 members may carry forward up to 0.5% of unused levy from the prior year by a majority vote. Up to 1.5% may be carried over by a 3/4 majority vote. The governing body of a city, village, or county with less than 5 members may carry forward up to 0.5% of unused levy from the prior year by a majority vote. Up to 1.5% may be carried over by a 2/3 majority vote. Towns may carry over unused levy by a majority vote of those in attendance at the annual town meeting or a special town meeting. Prior to this vote, the town board must have adopted a resolution by a majority vote for an increase of up to 0.5% or a 2/3 majority vote for an increase of greater than 0.5%, up to 1.5%.

Record ID

WI002_LM22

Footnotes

If a political subdivision transfers responsibility of a service to another governmental entity, the allowable levy limit is decreased in an amount equal to the cost it would have incurred to provide the service. If a political subdivision receives responsibility for providing a service from another governmental entity, its allowable levy limit is increased. The same pattern is followed by cities, villages, and towns if territory is lost due to annexation or annexed by another political subdivision.

Sources

Wis. Stat. § 66.0602 (in effect for 2022)
Mullins, Daniel and Kimberly Cox. 1995.
Tax and Expenditures Limits on Local Governments, M-194, Washington, DC: Advisory Commission on Intergovernmental Relations.
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