When Do Property Tax Bills Come Out in Wisconsin? Key Dates and Deadlines

When Do Property Tax Bills Come Out in Wisconsin? Key Dates and Deadlines

Wisconsin Property Tax Calendar

When	What Happens	Your Action
January 1	Assessment date	Property valued as of this date
April	Assessment notices mailed	Review your value
April-May	Open Book (informal review with assessor)	Attend to discuss value
May (varies)	Board of Review meets	File written objection and attend hearing
December	Tax bills mailed	Review the bill
January 31	Full payment due (or first installment)	Pay

Wisconsin's Two-Step Appeal

Step 1: Open Book (Informal)

Before the Board of Review meets, most municipalities hold an Open Book session where you can review your assessment with the assessor. This is informal and is your chance to point out errors or present evidence. The assessor can make corrections at this level.

Open Book is typically held 2 weeks before the Board of Review. Contact your municipal clerk for the date.

Step 2: Board of Review (Formal)

The Board of Review is the formal appeal body. You must file a written objection (on form PA-115A) before or at the Board of Review meeting. The board holds a hearing where you present evidence.

Key rules for the Board of Review:

• You must have attended Open Book or tried to contact the assessor before filing with the Board of Review
• Written objections must be filed on the proper form
• You must appear at the hearing (or submit in writing if the board allows it)
• Bring comparable sales and other evidence

Step 3: Circuit Court

If the Board of Review denies your objection, you can file a certiorari action in the county Circuit Court within 90 days.

Wisconsin Assessment Details

Wisconsin assesses at 100% of fair market value (called "full value" in Wisconsin). The state Department of Revenue monitors assessment levels and requires municipalities to maintain assessments within an acceptable range of market value.

When the overall assessment level in a municipality drops below 90% of market value, a revaluation is triggered. This means some municipalities may go several years between full revaluations, while others revalue more frequently.

Wisconsin Tax Credits and Exemptions

Program	Benefit	Eligibility
Lottery and Gaming Credit	Applied to first dollar of property taxes on primary residence	Owner-occupied primary residence (automatic)
First Dollar Credit	Reduces taxes on improvements	All residential property (automatic)
School Levy Tax Credit	Reduces school tax portion	All taxable property (automatic)
Homestead Credit	Income-based credit (filed with state tax return)	Homeowners and renters with income under $24,680
Disabled Veteran Exemption	Full exemption on primary residence	100% service-connected disabled veteran

The Lottery and Gaming Credit, First Dollar Credit, and School Levy Tax Credit are applied automatically to your tax bill. The Homestead Credit is claimed on your Wisconsin income tax return.

Wisconsin Tax Bill Details

Wisconsin tax bills are mailed in December. Your bill includes taxes from multiple entities: municipal, county, school district, technical college, and state. Payment options:

• Full payment: Due January 31
• Installments: Available in many municipalities. Typically 2-4 installments through July

Late payments incur interest and penalties starting February 1.

Frequently Asked Questions

Do I have to attend Open Book before filing with the Board of Review?

Wisconsin law requires that you attempt to meet with the assessor (or submit a written request) before filing a Board of Review objection. Open Book is the easiest way to satisfy this requirement. Document your attempt even if the assessor is not available.

What if the Board of Review already met?

If you missed the Board of Review, you generally have to wait until next year. Some municipalities allow late claims for "good cause," but this is rare. Mark next year's date on your calendar now.

How does Wisconsin compare to other states?

Wisconsin's effective property tax rate averages about 1.53%, above the national average. The combination of 100% assessment and relatively high rates means even modest overassessments cost homeowners real money.