Wisconsin property tax by county

Property tax rate by county in Wisconsin

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Wisconsin's income and retirement taxes, see Wisconsin income tax and Wisconsin retirement taxes.

How does Wisconsin assess homes for property tax?

Wisconsin assesses homes at 100% of market value, the same in every county. State law requires assessment at full market value, but Wisconsin does not make every municipality hit that mark every year, so actual ratios drift. The state publishes an average assessment ratio per municipality, and you divide your assessed value by it to estimate market value. Farmland is assessed on use value.

No fixed statewide cycle. Each municipality must bring every major class of property within 10% of full value at least once in any five-year period, and the state escalates enforcement after four, five and six non-compliant years.

Is there a homestead exemption in Wisconsin?

Wisconsin has no homestead exemption and no owner-occupancy reduction in assessed value. Owner-occupants instead see two credits printed on the bill. The Lottery and Gaming Credit is limited to your primary residence and is funded from lottery revenue, so its size is set each November and varies by school district. The School Levy Tax Credit applies to every taxable property, not just homes, and is allocated to municipalities by their share of statewide school levies.

Other state relief for homeowners:

• Seniors and disabled owners: The Homestead Credit is a refundable state income tax credit claimed on Schedule H, not a reduction of your property tax bill, and renters can claim it too. For 2025, household income must be under $24,680 and the maximum credit is $1,168. You must be 18 or older and either have earned income, be disabled, or be 62 or older. Age alone is not a qualifier. A separate WHEDA deferral loan can pay the tax for qualifying elderly homeowners as a lien repaid on sale.
• Disabled veterans: Wisconsin states plainly that it offers no property tax exemption for veterans. What it offers instead is a refundable income tax credit equal to the full amount of property tax paid on the principal dwelling, with no dollar cap, for a veteran with a 100% service-connected rating or 100% individual unemployability. You must have been a Wisconsin resident on entering service or for any five consecutive years after. You cannot claim both this and the Homestead Credit in the same year.
• A First Dollar Credit is paid on any parcel with at least one improvement, whether or not the owner lives there. All three bill credits are set annually and vary by school district, so no statewide dollar figure applies.

Wisconsin sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Wisconsin?

Pay in full by January 31, or in two equal installments due January 31 and July 31. Bills must go out by the third Monday in December. Municipalities may adopt a different schedule, so check with your local treasurer. Miss an installment by more than five working days and the entire remaining balance becomes delinquent, with interest of 1% per month back to February 1.

Wisconsin splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Wisconsin?

You contest the assessed value with the Local Board of Review, then either circuit court or the Wisconsin Department of Revenue. The filing deadline is typically before the Board of Review's first meeting, with notice of intent at least 48 hours ahead. Wisconsin's deadlines run off your town's own calendar, not fixed dates. The Board of Review sits during the 45-day period beginning the fourth Monday in April. You must tell the clerk you intend to object at least 48 hours before its first meeting, then file form PA-115A before that meeting or within its first two hours. You have to appear before the board before you can go further: 90 days to circuit court, or 20 days and a $100 fee to appeal to the Department of Revenue.

Wisconsin property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.