Wisconsin property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

The 2026 DOR guide describes interest on unpaid property taxes accruing from February 1 at 1% per month. Local penalty details require statutory/local confirmation.

Official source. Verified .

Appeal process

After an informal Open Book review, an owner may appeal the assessment to the municipal Board of Review.

Official source. Verified .

Who may represent homeowners

An agent handling a property-assessment appeal needs prior written owner authorization under Form PA-105.

Official source. Verified .

Homestead credit

2025: full-year Wisconsin resident, 18+ by December 31, household income below $24,680. Owner/renter and earned-income/disability/age conditions and exclusions are detailed in the cited instructions.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Wisconsin?

After an informal Open Book review, an owner may appeal the assessment to the municipal Board of Review.

Who may represent a homeowner in a Wisconsin property tax appeal?

An agent handling a property-assessment appeal needs prior written owner authorization under Form PA-105.

Sources

www.revenue.wi.gov
This interest goes back to February 1 and accumulates at the rate of 1% per month.

Verified October 24, 2026

www.revenue.wi.gov
if the property owner is not satisfied with the assessment after attending Open Book, the property owner can bring his/her appeal to the BOR.

Verified October 24, 2026

www.revenue.wi.gov
If an agent is representing the property owner or municipality, the property owner or municipality must provide prior written authorization for the agent to represent the company or municipality when contacting the reviewing authority.

Verified October 24, 2026

www.revenue.wi.gov
homestead credit

Verified October 24, 2026

www.revenue.wi.gov
You are a legal resident of Wisconsin for all of 2025, from January 1 through December 31. You are 18 years of age or older on December 31, 2025. You have less than $24,680 in household income for 2025.

Verified October 24, 2026