September 4, 2020
To: Municipal Clerks and Treasurers
The Wisconsin Department of Revenue (DOR) posted the following 2020 Municipal Levy Limit Worksheet (Form SL-202m) on our
website.
Form Information
-
Due date – December 15, 2020
- Must electronically file (e-file) in My DOR Government Account
- Use the worksheet as a tool during the budget process to determine your allowable levy limit
before adopting the budget
- Review the updated Municipal Levy Limit Worksheet Instructions before completing the e-file form
Law Changes
Increasing levy limit by referendum
- Referendums allowed in Spring, using the best information available
- Referendums may still be held in the Fall, using the current year information certified by DOR
- Review the
Exceeding Levy Limits by Referendum or Resolution fact sheet for guidance
Line I – Expanded to include emergency medical services (EMS)
- Sec. D, Line I – enter the amount of increase in charges assessed by a joint fire department and/or a joint emergency medical services district if it qualifies under sec. 66.0602(3)(h), Wis. Stats.
Line T – Increase to replace utility aid reduction for decommissioned or closed plants
- Sec. D, Line T – enter increase equal to your municipality's utility aid reduction for a decommissioned or closed plant under sec. 79.04(5)(a), Wis. Stats.
Training Opportunities
DOR staff will be discussing Levy Limit Worksheet reporting at the 2020 Town and Village Workshops. For additional program information, review the
Wisconsin Towns Association website.
If you have any questions, contact us at lgs@wisconsin.gov.