State guide
Wisconsin property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for Wisconsin are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Wisconsin property taxes work
Wisconsin bills arrive with the holidays: municipalities mail property tax bills in December, with payment due January 31 — in full, or as the first of two equal installments with the second due July 31. Municipal treasurers collect the winter installment; counties generally take over the summer one.
Assessment is municipal too: your city, village, or town assessor sets the value, and if it changed you get a Notice of Assessment in spring. The challenge process is compressed and local: Open Book (an informal sit-down with the assessor while the roll is open) followed by the Board of Review, which convenes during a 45-day window starting the fourth Monday of April — most sessions land late May to mid-June.
The Board of Review is quasi-judicial: you must file a written objection (generally 48 hours before it convenes) and present sworn evidence of market value. Miss your municipality's BOR session and the assessment stands for the year.
There's no property-tax homestead exemption here; relief flows through bill credits — the school levy and lottery credits appear right on the December bill — and the income-tax homestead credit for lower-income households.
When payments are due
Bills mail in December. Pay in full by January 31, or in two equal installments: January 31 and July 31.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| First installment (2026 taxes) | January 31, 2027 | — | Pay to your municipal treasurer; full payment by January 31 is also standard |
| Second installment | July 31, 2027 | — | Generally paid to the county treasurer; missing an installment accelerates delinquency on the balance |
How to appeal your assessment
The statewide rule: Talk to the assessor at Open Book, then file a written objection and appear at your municipality's Board of Review — sessions run in a 45-day window from the fourth Monday of April, mostly late May to mid-June
Each municipality sets its own Open Book and BOR dates within the statutory window — the DOR publishes a statewide calendar. File your objection at least 48 hours before the BOR convenes (the board can waive it, but don't count on it).
- Read your Notice of Assessment (spring)Mailed when your value changes (Wis. Stat. 70.365), it lists your Open Book and Board of Review dates.
- Go to Open BookAn informal review with the assessor while the roll is open — errors and clear overvaluations get fixed here without a hearing.
- File your written objectionUse the DOR objection form, filed with the municipal clerk generally 48 hours before the Board of Review convenes.
- Present at the Board of ReviewA sworn, recorded proceeding: bring comparable sales and testimony on market value — the assessor's value is presumed correct until rebutted with evidence.
- Escalate if neededBOR decisions can be appealed to circuit court (or DOR revaluation review in limited cases).
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Lottery and gaming credit | An annual credit on the December bill for your primary residence, funded by state lottery proceeds | Certify once with your county treasurer (or on the bill's form) — it then renews |
| School levy & first dollar credits | State-funded credits applied automatically to every taxable parcel's bill | Automatic |
| Homestead credit (income tax) | A refundable state income-tax credit for lower-income homeowners and renters — Wisconsin's main means-tested property tax relief | Claimed with the state income tax return (Schedule H) |
| Disabled veterans property tax credit | A refundable income-tax credit equal to property taxes paid for 100% service-connected disabled veterans and unremarried surviving spouses | Claimed on the state income tax return |
Reassessment
Municipal assessors maintain values within the statutory band of full value, with periodic municipality-wide revaluations. A Notice of Assessment arrives only when your value changes.
Value notices (Notice of Assessment (Wis. Stat. 70.365)) usually mail in spring.
Common questions
- When are property taxes due in Wisconsin?
- Bills mail in December. Pay in full by January 31, or split into two equal installments due January 31 and July 31 — the winter payment to your municipal treasurer, the summer one generally to the county.
- How do I challenge my Wisconsin assessment?
- Two steps in your own municipality: Open Book (informal, with the assessor) and the Board of Review — a sworn hearing during a 45-day window starting the fourth Monday of April. File your written objection at least 48 hours before the board convenes.
- What is Open Book?
- The period when the assessment roll is open for inspection and the assessor sits down with property owners informally. Many overassessments end here — bring your comparable sales and give it a real try before the formal hearing.
- What credits should be on my Wisconsin bill?
- The school levy and first dollar credits apply automatically; the lottery and gaming credit applies to your primary residence but needs a one-time certification — check your December bill for it. Lower-income households can also claim the homestead credit on the state return.
- Why does my assessment differ from my neighbor's across the street?
- Assessment is municipal in Wisconsin — a city line between you means different assessors, revaluation years, and assessment ratios. Comparisons only hold within your own municipality.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Wisconsin DOR — Property Assessment and Taxation Information — checked 2026-08-12
- Wis. Stat. § 74.11 — checked 2026-08-12
- Wisconsin DOR — Open Book / BOR calendar — checked 2026-08-12