Since 2006, the state of Wisconsin has imposed levy limits on municipalities to slow the growth of local property taxes. A 2011 law change linked the allowable levy increase 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.

The Village’s levy limit is made up of state aid and local taxes. As state aid to the district decreases, property taxes increase, and vice versa.

Over the past 14 years, the Village’s levy limit had only small increases annually.

To exceed the state-imposed levy limit, municipalities must seek approval from local voters via referendum.