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Five Weeks Remain Until the MOE Reporting Deadline
Act 12, the historic investment in state aid to local governments, required that all city, village, town, and county governments meet annual Maintenance of Effort (MOE) requirements in order to maintain their full shared revenue payments. Failure to comply could lead to a 15% reduction in payments. 2025 marks the first report where these new MOE requirements are in effect, with the 2024 MOE report establishing a baseline which local governments must meet in their 2025 report.
The MOE requires that local governments certify to the Wisconsin Department of Revenue (DOR) that they have maintained a level of service in law enforcement, fire, and emergency medical services that is at least equivalent to that provided in the previous year. Details on how to demonstrate the level of service and what criteria must be met are available on the Leagueâs website.
Those persons in charge of providing law enforcement, fire, and EMS must complete the appropriate certification form and provide it to the municipal clerk by June 16. The municipal clerk then has until July 1 to submit their complete report online to DOR. Certification forms, form instructions, and a frequently asked questions page are available on DORâs website. Additionally, page five of DORâs Spring/Summer 2025 State & Local Finance Newsletter covers the basics of MOE reporting.
In 2024, the League co-hosted a webinar with DOR on the MOE requirements. The recording may be found on YouTube and the webinar presentation is available on the Leagueâs website. Today at noon, DOR will be hosting another webinar on MOE reporting requirements which will include step-by-step instructions on how to complete the MOE forms. A link to join this webinar on Zoom is available here. The recording of this webinar will later be posted on DORâs website.
With less than three weeks until fire and police chiefs or other relevant parties must provide their certification forms to municipal clerks and less than five weeks until municipal clerks must submit their complete MOE report to DOR, be certain your municipality isnât waiting until the last minute to finish this annual reporting.
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