May a municipal governing body member waive his or her annual salary?

Yes, provided the refusal complies with the procedures and time constraints set forth in sec. 66.0505(3). Under sec. 66.0503(3), a member or member-elect of a governing body may send written notification to the municipality’s clerk and treasurer that he or she wishes to refuse to accept the salary he or she is otherwise entitled to receive. In order to be valid, the notification must be given within certain time frames. Initially, notification must be sent no later than 30 days after the officer’s election is certified. The notification applies only to the taxable year in which the officer’s election is certified or, if the elective officer’s current taxable year ends within three months of his or her certification, the notification applies until the end of his or her next taxable year. For subsequent taxable years, the notification must be sent at least 30 days before the start of the elective officer’s next taxable year to be valid, and the notification applies only to that taxable year although the notification may be renewed annually.

Once the clerk and treasurer receive written notification as described above, the treasurer may not pay the officer the salary he or she is otherwise entitled to receive during the time period to which the notification applies, beginning with the first pay period that commences after notification applies. Governing body members or members-elect who send the written notification described above may not rescind the notification. If the notification no longer applies, the municipal treasurer shall pay the elective officer any salary that he or she is entitled to receive, beginning with the first pay period that commences after the expiration of the notification (reviewed 1/28/14)