CCR2024.056-Library Tax LevyCOMMON COUNCIL - CITY OF MUSKEGO
RESOLUTION #056-2024
RESOLUTION OF ELIGIBILITY FOR EXEMPTION FROM THE COUNTY LIBRARY
TAX LEVY FOR 2025
WHEREAS, The City of Muskego seeks an exemption from the county library tax and
must submit a Notice of Exemption to the Bridges Library System no later than
September 30, 2024; and
WHEREAS, Pursuant to Wisconsin Statutes §43.64, the City of Muskego must certify
that during budget year 2025, its library will be provided and be allowed to expend no
less than the County Library tax rate in the prior year; and
WHEREAS, Said Notice of Exemption must be supported by a duly enacted ordinance
or resolution of the governing body of the City of Muskego; and
WHEREAS, The Finance Committee has recommended approval.
NOW, THEREFORE, BE IT RESOLVED That the Common Council of the City of
Muskego, upon the recommendation of the Finance Committee, does hereby pledge
that it will appropriate and allow the library to expend no less than a rate of $0.201553
per $1,000 of the actual state Equalized Value amount for the community that is
published by the State of Wisconsin in August.
BE IT FURTHER RESOLVED That the Mayor is authorized to sign and submit the
Notice of Exemption in the name of the City of Muskego to the Bridges Library System
by September 30, 2024.
DATED THIS 17th DAY OF SEPTEMBER 2024.
SPONSORED BY:
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This is to certify that this is a true and accurate copy of Resolution #056-2024, which
was adopted by the Common Council of the City of Muskego.
City Clerk
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P 262.896.8080
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To: Chief Elected Officials/Administrators in Municipalities with Libraries, Library Directors
From: Karol Kennedy, Bridges Library System Director
Re: Waukesha County Library Tax Exemption Notice
Date: August 19, 2024
Annually, Waukesha County sets a special levy for library services. The funds are distributed to public
libraries to compensate them for use by non-residents of their communities. State law (ss. 43.64(2)
Wisc. Statutes) provides that municipalities with libraries may avoid double taxation and exempt
themselves from this special levy if they meet certain conditions:
• Exempting library municipalities must levy and expend an amount equal to or greater than the
mill rate set by Waukesha County in the preceding year with the exception of joint libraries
whose participating municipalities have an alternate option for exempting which is to levy and
expend an amount not less than the average of the previous 3 years (ss.43.64 (2)(c)).
• Exempting library communities are required to provide written notification to the county
annually.
• The County Code requires that the notification be from the local governing body rather than
from the clerk alone.
• The County Code also requires a deadline of September 30 so that the County Executive Budget
available to supervisors and the general public can properly reflect the county library taxation
levels in the Adopted Budget in November.
• Exempting communities must also have a library that meets or exceeds minimum service levels
and quality assurance standards (included in the Waukesha County Library Services Plan and
formally adopted by the Waukesha County Board of Supervisors in 2022) which are certified by
the library board. (The libraries have already received their standards certification letters.)
If you would like to exempt your municipality from the Waukesha County library tax, the form (on page
2), Request for Exemption from Waukesha County Library Levy 2024 Tax far 2025 Purposes must be
completed, approved by the municipality's governing body, signed, and returned to Bridges Library
System no later than September 30, 2024. A copy of your adopted municipal ordinance or resolution
certifying that your library appropriation meets or exceeds the requirements is also required. Email
submission is acceptable as long as the form includes the actual signature.
Thank you for providing library services to our citizens. Strong libraries build strong communities and
your commitment to support your library is vital and valued!
Request for Exemption from Waukesha County Library levy
2024 Tax for 2025 Purposes
Name of Community:
Name of library:
We recognize that, pursuant to 43.64 of Wisconsin Statutes, to obtain an exemption from the 2024 county
library levy for 2025 purposes, the municipality must certify that during budget year 2025, its library will be
provided and be allowed to expend no less than the county library tax rate in the prior year, $0.201553
per $1,000 Equalized Value.
In the case of a joint library, an alternate exemption option exists pursuant to ss 43.64 (2) (c). Under this
language, each participating municipality in the joint library has the option to certify that during its budget
year 2025, the library will be provided and allowed to expend no less than the average of the funding levels
of the previous 3 years.
We further recognize that, pursuant to state law, listed funding must be only from municipal sources, not the
entire library budget. Reported amounts must exclude fines, fees, and other revenues. Capital expenditures
are excluded as well.
am authorized to certify that the governing body of the municipality has enacted an ordinance or resolution
pledging that it will appropriate and allow the library to expend no less than a rate of $0.201553 per $1,000
of the actual state Equalized Value amount for the community that was published by the state on August 15,
2024 or, in the case of a joint library whose municipality may choose this option, that the participating
municipality will appropriate and allow the library to expend no less than the average of the funding levels of
the previous 3 years.
The community meets its requirement stated above and is therefore eligible for exemption from the 2024
Waukesha County library levy.
Name and Title of Person filling out this form: I (�
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Signature Date
This form, along with a copy of the municipal resolution/ordinance, must be filed no later than
September 30, 2024.
Send to:
Bridges Library System
741 N. Grand Avenue, Suite 210
Waukesha, WI 53186
Or email to kkennedy@bridgeslibrarysystem.org