Property tax in Lincoln County, Wisconsin
In Lincoln County, the property tax bill comes from the Lincoln County Treasurer (your town or city treasurer collects the full payment or first installment, and the City of Merrill collects its own installments through June 30). The 2026 bill is paid in 2 installments, and the next one is due January 31, 2027. You can look up and pay the bill on the county's own payment page. Taken from Lincoln County's own pages, checked September 23, 2026.
The median property tax bill in Lincoln County, Wisconsin is $2,549 a year, which is about 1.32% of the county's median home value of $192,700. That effective rate is lower than the typical Wisconsin county (1.36%) and higher than the national median (0.81%). These are American Community Survey 5-year estimates (2024); your own bill depends on your home's assessed value and any exemptions.
Who sends the property tax bill in Lincoln County, and how do you pay it?
The bill comes from the Lincoln County Treasurer (your town or city treasurer collects the full payment or first installment, and the City of Merrill collects its own installments through June 30). The value it is based on is set by a separate office, the assessor for your town, village or city (each municipality in Lincoln County hires its own assessor; the county does not value property), which is who to ask if the value looks wrong. For how to look up and pay the bill, go to the county's own payment information.
The full payment or first installment goes to your town or city treasurer, and the second installment and any late taxes go to the Lincoln County Treasurer at the Lincoln County Service Center, 801 N. Sales Street, Suite 204, Merrill. The City of Merrill collects its own installments through June 30. The county's online payment option, run by an outside processor that charges a fee, takes only second installments and late taxes, and most towns do not take card payments.
When are property taxes due in Lincoln County?
For the 2026 (payable 2027) bill, Lincoln County splits the bill into 2 payments, the first due January 31, 2027 and the last July 31, 2027. If you pay in installments and miss one, the installment option is lost and the whole unpaid balance becomes delinquent. Delinquent taxes are paid to the Lincoln County Treasurer with interest of 1% a month under state law, counted back to February 1. State law also lets a county add a penalty of up to 0.5% a month, for up to 1.5% a month in all; Lincoln County's current pages could not be read to confirm whether it does, so ask the county treasurer before paying a late bill.
| Payment | Due | Note |
|---|---|---|
| Full payment, or first installment (paid to your town or city treasurer) | January 31, 2027 | January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more. The county treasurer does not take first installments or full payments of current taxes; send them to your town or city. |
| Second installment (paid to the Lincoln County Treasurer) | July 31, 2027 | July 31, 2027 is a Saturday. If the county treasurer's office is closed that Saturday, Wisconsin law moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then, and the office has closed early on Fridays, so check its hours. City of Merrill residents do not use this date: the city has offered six installments, due on the last day of each month from January through June. |
From Lincoln County's published schedule, checked September 23, 2026. The county had not posted a calendar labeled for this cycle when we checked, so these dates come from state law and the county's standing schedule; the date on your bill is the one that binds you.
Estimate the property tax on a home in Lincoln County
Enter a home's market value for a ballpark at Lincoln County's average effective rate of 1.32% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.
Estimated property tax: $2,544 / year
Property tax in Lincoln County at a glance
| Measure | Value |
|---|---|
| Median annual property tax | $2,549 |
| Median home value | $192,700 |
| Effective tax rate | 1.32% |
| Typical Wisconsin county rate | 1.36% |
| National median county rate | 0.81% |
Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates.
How does Lincoln County compare in Wisconsin?
Among Wisconsin's 72 counties, Lincoln County has the 45th highest effective property-tax rate: 44 rank higher and 27 rank lower. That is on the lower side for Wisconsin. Nationally, it ranks 576th of 3135 US counties by effective rate. See every Wisconsin county ranked.
How much do homeowners in Lincoln County actually pay?
The median is only the middle bill. Across Lincoln County's 10,158 owner-occupied homes, 36.1% pay $3,000 or more a year in property tax, 64% pay at least $2,000, and 5.2% pay under $800. Another 2.7% report paying no property tax at all, which usually means an exemption covers the whole bill.
| Annual bill | Homes | Share |
|---|---|---|
| Under $800 | 532 | 5.2% |
| $800 to $1,499 | 1,334 | 13.1% |
| $1,500 to $1,999 | 1,521 | 15% |
| $2,000 to $2,999 | 2,832 | 27.9% |
| $3,000 or more | 3,662 | 36.1% |
| No property tax paid | 277 | 2.7% |
Owners with a mortgage pay a median of $2,587 and owners without one pay $2,511. That is within 10% either way, so in Lincoln County paying off the house does not go with a noticeably different bill. Census table B25103.
How does the Lincoln County property tax bill compare with local incomes?
The median property tax bill of $2,549 is about 3.1% of the median income of Lincoln County homeowner households, $81,059 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 79.5% of Lincoln County's occupied homes are lived in by their owners; renters pay property tax too, just folded into rent.
Have property taxes gone up in Lincoln County?
Yes. The median bill went from $2,346 in 2015-2019 to $2,549 in 2020-2024, a 8.7% rise. Over the same span the median home value moved 37.9%, from $139,700 to $192,700. Bills rose more slowly than values, which is what assessment caps and falling millage rates do: the county is taxing a smaller share of each home's worth.
Two Census ACS 5-year periods with no survey years in common, in each period's own dollars. A change counts only if it exceeds the combined 90% margin of error.
Property tax in counties next to Lincoln County
Lincoln County borders 5 counties.
| County | Effective rate | Median bill | Median home value |
|---|---|---|---|
| Marathon County, WI | 1.47% | $3,218 | $219,600 |
| Taylor County, WI | 1.39% | $2,748 | $197,100 |
| Price County, WI | 1.32% | $2,150 | $162,500 |
| Lincoln County, WI (this county) | 1.32% | $2,549 | $192,700 |
| Langlade County, WI | 1.25% | $1,972 | $158,200 |
| Oneida County, WI | 0.89% | $2,123 | $238,400 |
How is a home assessed in Lincoln County?
Wisconsin assesses homes at 100% of market value in every county, Lincoln County included. How Wisconsin assesses and reappraises homes.
Is there a homestead exemption in Lincoln County?
No. Wisconsin has no homestead exemption; owner-occupants instead see the Lottery and Gaming Credit and the School Levy Tax Credit printed on the bill. That is the Wisconsin rule, and it applies in Lincoln County. Wisconsin's exemptions and relief programs in full.
How to appeal your Lincoln County property assessment
In Lincoln County you appeal to the The Board of Review of your town, village or city. The deadline: Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law sets this schedule: each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk. How to file. Checked September 23, 2026 against the official appeal rules.
How Wisconsin's appeal process works, including the next level if the first one turns you down.
Wisconsin rules from primary state sources, reviewed September 7, 2026; sources on the Wisconsin page.
Work out your own numbers
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How much house can I afford?
Your income, debts and down payment against the 28/36 rule lenders actually use, with Lincoln County's tax rate to hand.
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Mortgage calculator
Monthly payment with principal, interest, tax and insurance, plus what an extra payment saves you.
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Wisconsin income tax
Brackets, standard deduction and what Wisconsin actually taxes.
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Sales tax in Lincoln County
The other local tax: combined state and local rate for this county.
Sources
- Median real estate taxes paid and median home value for Lincoln County, Wisconsin: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103, B25077, B25102, B25119 and B25003; the five-year comparison uses the 2015-2019 estimates. Neighboring counties: Census county adjacency file.