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Nonpermanent Referenda Reporting Changes Tax Bills
By Wisconsin School Administrators Alliance staff | October 19, 2016
As you are undoubtedly aware by now, the property tax bills will look differently this year because of statutory changes made in the 2015-17 State Budget. These changes will likely generate questions from municipal clerks, taxpayers and perhaps others.
Per Wis. Statutes 74.09(3)(db), a school board is required to separately report any tax levies that exceed its annual revenue limit as a result of a successful referendum to exceed the limit on a non-permanent basis. State law requires the levies associated with all debt and non-recurring operation referendums passed after December 31, 2014 to be listed separately. The property tax bill must also include the year in which the non-permanent referendum to exceed the revenue limit no longer applies.
Although the Wisconsin Department of Revenue (DOR) is responsible for the administration of this statutory requirement, we are very grateful that the Wisconsin Department of Public Instruction (DPI) is assisting DOR. Lest there is any question regarding the statutory intent or the law’s requirements, DOR and DPI are in agreement that “nonpermanent basis” as used in the statute, includes both non-recurring operating and debt referenda.
The DPI advises school districts to use the percentage method of total referenda to split out the annual levy impact and carry out the percentage calculation to two decimal points.
The DPI and the East Troy Community School District have graciously provided this example for your consideration.
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