Resources

Creating Wisconsin's Future
"Dollars and Sense: Is it time for a new municipal financing framework in Wisconsin?"  Wisconsin Policy Forum study. 

A Growing Divide: Do levy limits lock in disparities in high- and low-growth municipalities? - Wisconsin Taxpayer, May 2018
Since 2006, the state has imposed levy limits on municipalities to slow the growth of local property taxes. A 2011 law change linked the allowable levy increase almost exclusively to any increases in property values due to new construction. In recent years, this has contributed to a gap in revenues — and spending — between high-growth and low-growth communities in Wisconsin.

Changing Patterns of New Construction - Wisconsin Taxpayer Magazine, March 2018
Since 2006, the state has limited increases in municipal property taxes to the rate of new construction in the community. In recent years, not only has statewide new construction lagged 2006 rates, but fewer cities and villages are growing even modestly. Among those growing the fastest since 2012, 59% are near a major four-lane highway and 42% had created at least one tax incremental finance district since 2011.

Is Municipal Debt Rising Too Fast? - Focus Newsletter, April 2018
Recent Wisconsin Policy Forum research finds stressful levels of capital debt in Milwaukee and Racine that are exacerbating other fiscal pressures. A review of other Wisconsin municipalities shows that debt levels are rising across the board, though few face the debt-related challenges of those two cities.

Local governments turn to “wheel taxes” as other revenues lag - Focus Newsletter, May 2018
In recent years, Wisconsin has seen a sudden increase in local governments establishing new vehicle registration fees. A local vehicle registration fee—otherwise known as a “wheel tax”—is an annual charge in addition to the state $75 registration fee for most vehicles. State law requires local governments to use the funding for local transportation costs.