Under the 2015-2017 state budget funding for this program remains at the same level as in the past, $58 million annually. Act 55 modified the expenditure restraint program's eligibility requirement pertaining to municipal budgets by clarifying that the adjustment for contracted services serves to exclude from a municipality's budget any costs of providing a contracted service to another governmental unit in the year in which the municipality incurs those costs.
The Wisconsin Department of Revenue (DOR) has posted the 2017 Expenditure Restraint Budget Worksheet (Form SL-203) on its website.
According to DOR, 477 municipalities are eligible to file and qualify for a 2018 Expenditure Restraint Program (ERP) payment. Letters were mailed to the eligible municipalities on March 30, 2017.
To qualify for a 2018 ERP payment, both of the following must apply:
1. Your municipal-only 2016 property tax rate must exceed 5 mills
According to DOR records, 477 municipalities have a 2015 tax rate above 5 mills
Note: This excludes TIF district value and tax increments
2. Your municipality’s non-debt general fund budget expenditure increase from 2016 to 2017 must be less than the sum of the 0.9 percent increase in the Consumer Price Index for the 12 months ending September 30, 2016, plus your net new construction percentage during 2015 (up to a maximum 2 percent). Note: On October 28, 2016, DOR notified municipalities of their allowable 2017 budget increase.
DOR will notify communities of their allowable 2018 budget increase in late October 2017.