The Wisconsin Department of Revenue posted its final 2021 Equalized Values Report, so municipalities with public libraries may now begin calculating their ability to exempt from the county library tax as provided under Wis. Stats. 43.64.
In order to exempt from the tax, a municipality must appropriate and expend for the library fund an amount at least equal to the county library tax. Not all municipalities meet that criterion, so this calculation is an important step in finalizing a municipality's library appropriation.
Please keep in mind that the municipality-- not the public library-- calculates and requests the exemption from the county library tax. However, we know that public library directors and public library boards are often involved in an advisory role during this process.
Step-by-step instructions on calculating a municipality's qualification for exemption from the county library tax for 2022 can be found on the DPI website at https://dpi.wi.gov/pld/legislation-funding/county-library.
Shannon Schultz, Library Services Team
Division for Libraries and Technology