July/August 2023 Issue

Also in this issue: US Supreme Court Finds Minnesota County’s Failure to Return Excess Equity to Landowner Unconstitutional — What Does it Mean for Wisconsin?     |     Trustee’s Vote to Rezone Family Member’s Property not a Violation of Due Process     |     Legislature Preempts Local Passage Requirements for Zoning Amendments

Law Enforcement and Fire/EMS Maintenance of Effort Requirements for Shared Revenue Funding

Eric B. Hagen | 08.15.23

As part of the modifications to shared revenue funding, 2023 Wisconsin Act 12 added a mainte­nance of effort requirement for law enforcement and fire/​emergency medical services (EMS) (Wis. Stat. § 66.0808(2m)). Starting with 2024, municipalities will need to certify to the Department of Revenue (DOR) that law enforcement and fire/​EMS efforts have not decreased from the previous year (Wis. Stat. § 66.0608(2m)(a)). Failure to certify maintenance of effort to DOR annually by July 1 will result in the reduction of shared revenue payments by 15% for the next year (Wis. Stats. §§ 66.0608(2m)(1) and 79.039(1)).

Law Enforcement

Cities, villages, or towns with a population greater than 20,000 are subject to the maintenance of effort requirement for law enforcement services (Wis. Stat. § 66.0608(2m)(a)1.). Such municipalities are required to certify that any one of the following factors has not decreased from the prior year: 

• Number of sworn officers employed by or assigned to the municipality (excluding officers whose positions are funded by state or federal grants) (Wis. Stat. § 66.0608(2m)(b)1.c.). Only positions that are actually filled can be considered.

• Amount of the property tax levy spent on the employment costs of sworn officers (Wis. Stat. § 66.0608(2m)(b)1.a.).

• Percentage of the property tax levy spent on the employment costs of sworn officers (Wis. Stat. § 66.0608(2m)(b)1.b.).

Cities, villages, and towns where law enforcement services are provided solely by the county sheriff on a noncontractual basis, may provide a certified statement to that effect, in lieu of certification of one of the factors above (Wis. Stat. § 66.0608(2m)(c)4.).

Fire/​EMS

All cities, villages, towns and counties are subject to the maintenance of effort requirement for fire and EMS services (Wis. Stat. § 66.0608(2m)(a)2.).

Municipalities and counties are required to certify that any two of the following factors have not decreased from the prior year: 

• Expenditures for fire protective services and EMS (excluding capital expenditures or expendi­tures of state or federal grant money) (Wis. Stat. § 66.0608(2m)(b)2.a.).
• Number of full-time equivalent fire fighters and EMS personnel employed by or assigned to the municipality or county (excluding personnel whose positions are funded by state or federal grants) (Wis. Stat. § 66.0608(2m)(b)2.b.). Only positions that are actually filled can be considered. Volunteer personnel who respond to at least 40% of calls to which volunteers responded may be counted as full-time-equivalent personnel.
• Level of training of and maintenance of licensure for fire fighters and EMS personnel providing services within the municipality or county (Wis. Stat. § 66.0608(2m)(b)2.c.).
• Response times for fire protective services and EMS throughout the municipality or county, adjusted for call location (Wis. Stat. § 66.0608(2m) (b)2.d.).

Exceptions

Act 12 included limited exceptions for municipali­ties or counties facing a change in how law enforcement services, fire protection or EMS are provided (Wis. Stat. § 66.0608(2m)(c)). These exceptions only apply to the year following the change in how such services are provided. In lieu of the normal certification(s) a municipality or county may certify: 

• Consolidation of law enforcement services, fire protection services, or EMS with another munici­pality or county (Wis. Stat. § 66.0608(2m)(c)2.).
• Entry into a contract for law enforcement services, fire protection services, or EMS with a private entity (Wis. Stat. § 66.0608(2m)(c)2.).
• Newly establish or join a newly established law enforcement agency, fire protection or EMS agency (Wis. Stat. § 66.0608(2m)(c)3.).

Conclusion

Considering the 15% penalty to shared revenue, municipalities will want to pay particular attention to the certifiable law enforcement and fire/​EMS efforts they provide. Fortunately, municipalities do not need to certify the same factors from year to year, which should provide some measure of flexibility to meet the maintenance of effort requirements (Wis. Stat. § 66.0608(2m)(a)3.). Since maintenance of effort for 2024 will depend on law enforcement and fire/​EMS efforts in 2023, municipalities should start planning how to meet the maintenance of effort requirements now (Must be certified to DOR by July 1, 2025. See Wis. Stat. § 66.0608(2m)(a)).