​August 15, 2024

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

The Wisconsin Department of Revenue (DOR), State and Local Finance Division posted 2025 personal property aid estimates on our website.

Two Personal Property Aid Estimates Posted

1. Personal property aid estimates – machinery, tools, and patterns (MTP) – existing personal property aid (sec. 79.096, Wis. Stats.)
2. 2023 WI Act 12 personal property aid estimates – new personal property aid as a result of personal property tax repeal (sec. 79.0965, Wis. Stats.)
• Payment factor detail – overall budget for Act 12 personal property aid of $173,800,000 was exceeded, resulting in a payment factor adjustment outlined on your notice

General Information

• DOR sent the notices to each district electronically or by postal mail, today August 15, 2024, which provide details on municipalities and district totals
• DOR distributes the two personal property aid payments (listed above) on May 5, 2025, to:
• Counties
• Municipalities
• School districts
• Technical colleges
• Special districts
• Municipal tax incremental districts (TIDs)

Levy Limit Details

• Levy limit worksheets – are posted on or around September 1, 2024
• Both MTP and Act 12 estimated aid amounts are included in Sec. A, Line 8 of your levy limit worksheet
• The total amount is subtracted – resulting in a lower allowable levy limit (sec. 66.0602(2)(b), Wis. Stats.) and both aid payments will be made in May 2025
• Note: After DOR makes the Act 12 payment in May 2025 – the Act 12 amount will be added to the already pre-filled MTP amount in Sec. A, Line 1 of your levy limit worksheet in fall 2025 and each year thereafter

Questions?