Tax Code Reference
Effective Rate: 1.32%
Wisconsin
Property Tax Code
Wisconsin Statutes — Chapter 70 (General Property Taxes) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Wisconsin.
Quick Facts
Assessment Authority
Municipal Assessor
Appeal Board
Board of Review
Assessment Ratio
100% of fair market value
Assessment Cycle
Annual
Appeal Deadline
Notice of intent at least 48 hours before the Board of Review's first meeting, plus Form PA-115A within its first two hours
Assessment System
Governing CodeWisconsin Statutes — Chapter 70 (General Property Taxes)
Assessment AuthorityMunicipal Assessor
Assessment Ratio100% of fair market value
Assessment CycleAnnual
Appeal System
Appeal BoardBoard of Review / Wisconsin Tax Appeals Commission
Appeal DeadlineNotice of intent at least 48 hours before the Board of Review's first meeting, plus Form PA-115A within its first two hours
Key Notes for Wisconsin
Wisconsin requires assessment at 100% of fair market value. The Board of Review meets annually. The Lottery and Gaming Credit provides a direct credit on the tax bill for owner-occupied homes.
Hearing Types Available
1
Board of Review2
Wisconsin Tax Appeals Commission3
Circuit CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Denial of exemption