​August 20, 2021

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

The Wisconsin Department of Revenue (DOR) would like to inform you that an estimate of your 2022 personal property aid is available on our website. We also sent notices to each district electronically or by postal mail on August 18, 2021.

General Information

• Personal property aid will be distributed to counties, municipalities, school districts, technical colleges, special districts and municipal tax incremental districts (TIDs) on May 2, 2022
• These reports provide the detail for taxing jurisdictions by municipality and district totals

Act 61 Law Change Impact to Personal Property Aid Calculation

• Under prior law, when a TID terminates, the TID's proportional share of aid was no longer paid
• Under Act 61, when a TID terminates, the amount that would have been paid to a TID is distributed to the underlying tax jurisdictions in the year following the termination and each year thereafter
• For terminated TIDs active for the 2017 tax year and terminated prior to the effective date of the act:
  • DOR distributes to the underlying taxing jurisdictions the sum of payments that would have been paid to the TID from its termination date to 2022 had the district not terminated
  • This total can be found on your notice under TID Retroactive Adjustment
• If applicable, the anticipated 2022 aid distributions can be found on your estimate notice under TID Termination Adjustment
• Effective July 10, 2021

Questions?

Contact us at lgs@wisconsin.gov.