Wisconsin Property Tax Guide 2025

Wisconsin's average effective property tax rate is 1.73%, ranking among the top 10 highest in the nation. The average homeowner pays about $4,100/year. But Wisconsin offers a unique perk — the Lottery and Gaming Creditautomatically reduces your December tax bill.

How WI Property Taxes Work

Wisconsin property taxes fund five taxing jurisdictions: municipality, county, school district, technical college, and state. Your tax bill is the sum of all five rates applied to your assessed value.

Properties are assessed at full market value (100%), though in practice the "assessment ratio" varies by municipality and is equalized at the state level for school and county taxes. Municipalities must revalue properties at least every 5 years.

Wisconsin's Three Tax Credits

Wisconsin homeowners automatically receive three credits that reduce your bill:

• Lottery and Gaming Credit: Funded by state lottery profits. Applied to your December tax bill. Typically $100-$200 per property. Must be your primary residence.
• First Dollar Credit: Reduces the school tax portion of your bill. Applied to every property with improvements (not vacant land). Amount varies by school district.
• School Levy Tax Credit: State-funded credit that reduces the school portion. Applied proportionally based on your school district's share of total tax.

Average Tax Rates by County

Exemptions & Tax Relief

• Wisconsin Homestead Credit: Income-based credit for homeowners and renters with household income under $24,680. Maximum credit up to $1,168. Filed with your state income tax return.
• Veterans & Surviving Spouses: Eligible veterans property tax credit based on income and disability rating
• Disabled Veterans: 100% service-connected disability = full property tax exemption on primary residence
• Agricultural Use: Farmland assessed at "use value" — typically $50-$500/acre vs. thousands at market value
• Managed Forest Land: Reduced rates for enrolled forestland ($2.52/acre for open, $10.68/acre for closed)

Property Tax Levy Limits

Wisconsin imposes strict levy limits on municipalities and counties. Annual levy increases are generally limited to net new construction — meaning existing property owners are protected from large tax hikes unless there's a voter-approved referendum.

How to Appeal (Board of Review)

1. Open Book Period: Your assessor holds an "open book" session (usually in spring) where you can informally discuss your assessment. Highly recommended — many issues get resolved here.
2. Board of Review: If unsatisfied, file a formal objection with the Board of Review. Must appear in person. Bring comparable sales data and any evidence of property defects.
3. Circuit Court: Appeal the Board of Review decision within 90 days.

Important: You must attend Open Book or Board of Review to preserve your appeal rights. Wisconsin is strict about this — you can't skip to court.

Key Dates

• January 1: Assessment date
• Spring: Open Book sessions (dates vary by municipality)
• May-June: Board of Review sessions
• December: Tax bills mailed (due January 31 for full payment)
• January 31: Full payment deadline, or first installment
• July 31: Second installment deadline