This webpage was created to provide Wisconsin taxpayers with general guidance on property taxes. If you have specific questions relating to your property taxes, reach out to your County Treasurer or local Municipal Treasurer.
The following information has been compiled by the Homeowners Task Force, a partnership between county treasurers and the Office of the State Treasurer.
Need help paying property taxes … click here.
Your entire real estate tax bill, or AT LEAST your first installment, is due by January 31. If you choose to pay installments, make note that the amount due for your installments may vary. Not paying AT LEAST the installment amount by the due date and to the correct place will cause you to incur additional charges.
If you do not receive your tax bill, by December 21, please contact the treasurer of your local municipality and verify that your mailing address on file is correct. Per state statute 74.09(6), failure to receive a property tax bill does not relieve taxpayers of their obligation to pay their taxes in a timely manner, nor does it negate interest and penalty charges that may accrue.
Payments made on or before January 31 must be paid to your Municipal Treasurer unless noted otherwise on your tax bill.
Payments made after January 31 must be paid to your County Treasurer unless noted otherwise on your tax bill.
Under Wisconsin state law, failure to pay AT LEAST the installment amount by the due date results in two consequences:
*Please note, the penalty rate may vary depending upon location.
The assessed tax rate (a.k.a. mill rate) is per $1,000 of assessed value…
(total assessed value / 1000) x Assessed Tax Rate = Total Taxes
Total Taxes – Lottery Credit – First Dollar Credit = Net Property Taxes
Net Property Taxes + All Special Assessments and Special Charges = Tax Bill
((Total Taxes – First Dollar Credit) / 2) – Lottery Credit = 2nd Installment (drop pennies)
Total Tax Bill – 2nd Installment = 1st Installment
NOTE: The 1st installment includes the following:
~ OR ~
½ Total Tax + All Charges – Lottery Credit – ½ First Dollar Credit = 1st Installment
NOTE: Winnebago County creates the 2nd installment as an even dollar amount. You need to subtract that amount from whole tax bill and add the cent amount or change to 1st installment.
By Wisconsin Statute 74.12(11)(a), property tax payments are applied as follows:
There could be several reasons for this. Below are a few possibilities:
With several factors that go into the calculation of property taxes, below are some pro-active initiatives you can take to be involved in that process:
All municipalities are under levy limit restrictions. The amount of the levy from the previous year can only be increased by the Net New Construction (NNC) percentage, as calculated by the State of Wisconsin Department of Revenue (DOR). There are a few exceptions to this rule, please talk to the Finance Director at the county about these.
Per State Statute 74.69(1), property tax payments are considered timely if:
We urge taxpayers to mail payments several days early to avoid postal delay. You may consider going to the Post Office and having them hand-cancel your envelope to assure a timely postmark.
No. Wisconsin state statutes 74.11 & 74.12 set interest and penalties on delinquent tax amounts and they must be applied equally to all taxpayers. Treasurers do not have the discretion to waive interest or penalty for hardship or because you have never been late before.
There are only two limited exceptions laid out in state law:
Contact your County Treasurer if you think either of these exceptions could apply in your situation.
We encourage everyone to try and pay AT LEAST the amount of their installment to avoid interest and penalty. It is in your best interest to pay as much as you can by the due date. Making monthly payments until your entire balance is paid in full will help reduce the amount of interest and penalty that accrues and will reduce the risk of losing your property.
Example:
Property assessments and tax bills are based on what existed January 1.
Proration of taxes should be figured out and allocated at the time of sale of the split properties since the lien from the original, larger parcel carries onto the subsequent parcels.
If there was not a written agreement providing payment of real property taxes, contact your local and/or county treasurer to work with the local assessor for assistance on a split tax bill.
To receive the Lottery Credit, you must…
NOTE: A primary residence is the home in which a property owner lives for more than six months of the year. If temporarily away, a primary residence is the home to which the owner returns. Some states term their version of this program a “homestead credit,” of which you can only receive one.
If the lottery credit is not already on your property tax bill, you can still apply for the credit with your local treasurer through January 31 or claim a late lottery credit with the Department of Revenue (DOR). Lottery Credit claim forms are available on the DOR website:
The State of Wisconsin requires Property taxes to be charged equally to adhere to the uniformity clause of our constitution. However, low income owners can apply for assistance by filing for the Homestead Credit with their State of Wisconsin income taxes.
More information can be found at: https://www.revenue.wi.gov/Pages/FAQS/ise-home.aspx.
Disabled Veterans may be able to receive money to offset their property taxes through the Wisconsin Veterans & Surviving Spouses Property Tax Credit. More information on that program can be found by contacting their County Veterans Service Office (CVSO) or online at https://dva.wi.gov/Pages/benefitsClaims/Financial-Tax-Benefits.aspx.
This is the value used to calculate your annual real estate property tax bill in December.
The assessment ratio is calculated by the DOR. The purpose for this ratio is to have the ability to compare all communities throughout the state. For example, municipalities can have revaluations at different times. In theory, the more recent the revaluated communities should be very close to 100% of market value. This ratio equates each municipality for comparisons.
No. The FMV is not what your property will sell for. An appraisal should be done to determine that value. The FMV on your tax bill is the equated value for comparing to other communities. This is a computer-generated value based on various Department of Revenue factors. This is not based on individual appraisals for each property.
Unless the assessor’s office made an error, the amount cannot be changed after Board of Review closes for the year. Any disputes in value required the property owner to attend Open Book to discuss the value with the assessor. To further reconcile unresolved assessment differences after Open Book, the property owner would need to have filed an appeal and gone before the Board of Review.
Over time a disparity occurs between properties within areas of a community. The revaluation equalizes the property values throughout the municipality. The assessor accomplishes this by reviewing the area properties.
Property assessments and tax bills are based on what existed January 1.
Proration of taxes should be figured out and allocated at the time of sale of the split properties since the lien from the original, larger parcel carries onto the subsequent parcels.
If there was not a written agreement providing payment of real property taxes, contact your local and/or county treasurer to work with the local assessor for assistance on a split tax bill.
Your tax bill may contain a special assessment for some type of public work (e.g., sewer, water, street, alley, sidewalk). These special purpose costs are based on the cost of the improvement or the repair and billed only to the properties benefiting from the work. If you have a question about a special assessment, please contact your local clerk or treasurer.
When the treasurer receives a tax payment, it is applied in the order specified by state statute (please see related question under Property Tax Basics). If your tax bill is not paid timely, then you would become delinquent on your property tax bill.
Ultimately, it is your property. So, it is your responsibility to make sure your taxes are paid. Plus, because mortgage companies make mistakes, it is important for you to get your tax bill and any other tax or assessment notices so that you can verify they are paying the taxes and charging you the correct amount in your escrow account.
You send the mortgage company check to your local treasurer to apply the money toward your property tax bill.
The tax escrow check is specifically to pay your property taxes. The local treasurer will not refund a portion of this check unless the full tax bill is paid.
When you pay your property taxes with this escrow check, the local treasurer will issue a refund for the difference. Depending on the community’s process, the refund may take several weeks for the check to clear all banks and a refund to be issued.
Your local treasurer will apply this check to your property tax account, which will result in a refund to be issued. The local treasurer will wait to issue a refund until your personal check has cleared the bank. Therefore, it may take several weeks before you receive your refund.
Your Local Treasurer is a Resource
If you are facing financial hardship, do not be afraid to reach out to your local treasurer. These local elected officials are part of your community and could have resources to support you during a difficult time. Contact information for county treasurers can be found here.
Budget & Planning Tools
The UW-Extension Family Living Program provides some basic budgeting assistance to assist with future financial decisions. Their online resources can be found here.
Tips for Paying Property Taxes