The short answer
The average Wisconsin property owner pays about $13.38 per $1,000 of market value, or 1.34%, on the bills due in 2026. Cities run higher: the average across all Wisconsin cities is $16.06 per $1,000. Racine and Milwaukee are near the top of the list at around $21–22, and the Waukesha County suburbs are near the bottom, some under $9.
The rates below are the Department of Revenue's full-value rates. Wisconsin municipalities assess at different percentages of market value, so the "mill rate" printed on your bill can't be compared between towns. The full-value rate divides the total tax by the state's estimate of actual market value, which puts every municipality on the same footing.
We show the effective rate, which is the rate after the state's School Levy Tax Credit. It's the closest thing to what an owner actually pays, before the two credits that only apply to some properties (more on those below).
Full-value tax rates in Wisconsin cities
Rates are per $1,000 of full (market) value. "2025 levy" is what was billed in December 2025 and is being paid in 2026. "2024 levy" is the year before.
| City | County | 2025 levy (paid 2026) | 2024 levy (paid 2025) | Tax on a $300,000 home |
|---|---|---|---|---|
| Racine | Racine | $22.18 | $21.19 | $6,654 |
| Milwaukee | Milwaukee | $20.78 | $20.66 | $6,234 |
| West Allis | Milwaukee | $19.61 | $17.85 | $5,883 |
| Stevens Point | Portage | $18.87 | $18.31 | $5,661 |
| Madison | Dane | $18.07 | $17.55 | $5,421 |
| Wausau | Marathon | $18.01 | $18.90 | $5,403 |
| Wauwatosa | Milwaukee | $18.00 | $15.49 | $5,400 |
| Sun Prairie | Dane | $17.87 | $17.83 | $5,361 |
| Oshkosh | Winnebago | $17.74 | $18.13 | $5,322 |
| La Crosse | La Crosse | $17.59 | $17.49 | $5,277 |
| Greenfield | Milwaukee | $17.21 | $17.27 | $5,163 |
| Fitchburg | Dane | $16.74 | $16.78 | $5,022 |
| Janesville | Rock | $16.18 | $16.19 | $4,854 |
| Fond du Lac | Fond du Lac | $16.08 | $17.42 | $4,824 |
| Oak Creek | Milwaukee | $15.87 | $16.50 | $4,761 |
| Eau Claire | Eau Claire | $15.65 | $15.62 | $4,695 |
| Beloit | Rock | $15.58 | $12.39 | $4,674 |
| Kenosha | Kenosha | $15.43 | $15.64 | $4,629 |
| Green Bay | Brown | $15.28 | $15.91 | $4,584 |
| Manitowoc | Manitowoc | $15.14 | $16.17 | $4,542 |
| Franklin | Milwaukee | $14.86 | $15.80 | $4,458 |
| Sheboygan | Sheboygan | $14.38 | $14.72 | $4,314 |
| Appleton | Outagamie | $14.22 | $14.62 | $4,266 |
| Waukesha | Waukesha | $13.08 | $14.19 | $3,924 |
| New Berlin | Waukesha | $11.11 | $10.79 | $3,333 |
| Brookfield | Waukesha | $10.60 | $10.98 | $3,180 |
| Muskego | Waukesha | $8.61 | $9.12 | $2,583 |
| Pewaukee (city) | Waukesha | $8.52 | $8.76 | $2,556 |
The $300,000 column is the effective rate times 300, before the Lottery and Gaming Credit and the First Dollar Credit. If the home is your primary residence, your actual bill will usually be a few hundred dollars lower.
A few cities span more than one county, and the rate differs slightly in each part. Appleton is $14.22 in its Outagamie County portion, $14.65 in Calumet and $17.19 in Winnebago. Eau Claire is $15.65 in Eau Claire County and $15.08 in the Chippewa County part.
Milwaukee vs. its suburbs
The biggest gap in the state is inside one metro area. On a $300,000 house, Milwaukee's 2025 rate works out to about $6,234. In Brookfield it's $3,180. That's a difference of more than $3,000 a year, or about $90,000 over a 30-year mortgage.
The reason is the tax base. Suburban Waukesha County has a lot of high-value homes and commercial property relative to what its towns and schools spend, so the levy is spread thinly. Milwaukee has lower property values per resident and heavier city and school costs.
Not everything in Milwaukee County is high, though. Greenfield, Franklin and Oak Creek all come in well below Milwaukee itself. And some inner suburbs jumped sharply this year: Wauwatosa went from $15.49 to $18.00 and West Allis from $17.85 to $19.61 in a single year. If you're buying in an inner suburb, check whether a school or municipal referendum is on the ballot.
Madison's 2026 bill
Madison's effective rate rose from $17.55 to $18.07 per $1,000. On the city's own assessment basis, the city portion of the rate fell to 7.003 mills from 7.307, but the Madison school district rate rose by about $0.96 per $1,000 and the school levy credit shrank. The city reports an average assessed home value of $481,300 for the 2026 bill, and that home's school levy credit dropped 7.65%, to about $832.
Highest and lowest rates in Wisconsin
Ranking all 1,913 tax districts in the 2025 report by effective rate:
| Highest | County | Rate | Lowest | County | Rate |
|---|---|---|---|---|---|
| City of Clintonville | Waupaca | $22.61 | Town of Paris | Kenosha | $4.31 |
| Village of West Milwaukee | Milwaukee | $22.37 | Town of Hazelhurst | Oneida | $4.88 |
| City of Racine | Racine | $22.18 | Town of Manitowish Waters | Vilas | $5.08 |
| City of St. Francis | Milwaukee | $21.72 | Town of Cloverland | Vilas | $5.08 |
| Village of Wauzeka | Crawford | $21.01 | City of Pewaukee | Waukesha | $8.52 |
The lowest rates are almost all in the Northwoods lake towns, where expensive vacation homes create a large tax base and there are few year-round residents. Pewaukee has the lowest rate of any city.
Rates are falling, bills mostly aren't
Wisconsin's statewide effective rate has dropped four years in a row: $17.21 per $1,000 in 2021, then $15.52, $14.11, $13.62 and $13.38 for the 2025 levy. That isn't because taxes went down. Property values rose faster than levies, to a statewide total of $982.8 billion. A lower rate on a higher value can still mean a bigger bill, which is the story in most of the cities above. If your bill jumped, our guide to why property tax bills go up walks through the usual causes.
Credits and how to lower your bill
- Lottery and Gaming Credit. Only for your primary residence. For 2025–26 it's calculated on up to $27,000 of value times your school tax rate. The statewide average credit was $206 on the 2024–25 bills. If it's missing from your bill, ask your municipal treasurer how to claim it.
- First Dollar Credit. Applies to any parcel with a building on it, calculated on up to $9,000 of value. It shows up on the bill automatically.
- Homestead Credit. A refundable state income tax credit for homeowners and renters with household income under $24,680. You claim it on Schedule H with your state return. Proposals to raise the income limit were introduced in 2025 but haven't passed.
- Board of Review. If you think your assessment is too high, start with "Open Book," an informal review with the assessor. The formal Board of Review meets in a 45-day window starting the fourth Monday in April, and many municipalities adjourn it to May or later. You generally need to give notice of intent to object at least 48 hours before the board meets. Our appeal guide covers the evidence that works.
Bills go out in December. You can pay in full by January 31 or in two installments, due January 31 and July 31. Some cities, including Milwaukee, offer more installments.
Where these numbers come from
All rates are from the Wisconsin Department of Revenue's Town, Village, and City Taxes reports for the 2025 levy (published June 2026) and the 2024 levy. The effective rate is the DOR's net full-value rate after the School Levy Tax Credit. Credit amounts are from DOR guidance, and the Madison details are from the city's 2026 budget materials. For ZIP-level data on any city, start at our Wisconsin page.