Wisconsin homeowners pay a median of $3,792 a year in property tax, an effective rate of 1.42%, the 9th highest of the 15 states we cover. The deadline to appeal: 48 hrs before Board of Review. Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026Closed for 2026. The next Board of Review meets in spring 2027 (from late April); give 48 hours' notice before the first meeting.
Give the municipal clerk notice of intent to object (written or oral) at least 48 hours before the Board of Review's first meeting, then file the completed Objection Form (PA-115A) by the end of the first two hours of that first meeting. The board meets once a year during a 45-day window that starts the fourth Monday in April, so dates differ by town (usually May or June). If you miss the 48-hour notice, you can ask the board to waive it for good cause, but only during the first two hours of the first meeting. Example: the Town of Primrose held its 2026 Board of Review on June 17, 2026, so notice of intent was due by 5:00 pm on June 15.
If your assessment changes, you get a Notice of Changed Assessment at least 15 days before the Board of Review (30 days in a revaluation year). The notice lists Open Book and Board of Review dates.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
The local assessor hired or employed by your city, village or town. Milwaukee has its own city assessor's office. Homes are assessed at full (market) value as of January 1. Each municipality must get every major property class within 10% of full value at least once every five years; between revaluations, assessments can drift below market value. Varies by municipality. Some revalue every year; others only every few years, as needed to meet the 10%-within-five-years rule.
Yes - Open Book. Before the Board of Review, the assessor holds Open Book sessions where you can review your assessment and ask for a change informally. Changes made at Open Book go straight onto the roll. If you still disagree, go to the Board of Review.
What works in Wisconsin: Recent arm's-length sale of your own home (the strongest evidence in Wisconsin); Recent sales of comparable homes, with adjustments for differences; An independent appraisal (bring the appraiser to testify if you can); Photos and repair estimates for defects; Corrections to the assessor's property record (size, features, condition).
Give 48-hour notice of intent to the clerk, then file Form PA-115A with your estimate of value for land and buildings (you must object to the total value). At the hearing you testify under oath; you can appear by phone or in writing if the board allows. Only sworn testimony can change a value. The board mails a Notice of Board of Review Determination. Cost: No fee.
The assessor's value is presumed correct. You must present evidence, under oath, that proves it is wrong.
Circuit court: within 90 days after you receive the BOR notice. DOR review: within 20 days after you receive the BOR notice. Excessive assessment claim: file with the municipal clerk by January 31 of the year the tax is payable (taxes must be paid on time). Certiorari: the court only reviews the BOR record - no new evidence. DOR review: written complaint with a $100 fee; only for property assessed at $1 million or less, not in Milwaukee, and only if the value is far out of line with the general level of assessments. Excessive assessment claim: a claim against the municipality after the BOR; if denied, you have 90 days to sue in circuit court. You can use only one of these three routes.
An Open Book or BOR change goes on the roll before tax bills are issued in December, so your bill is lower. If DOR, a court or an excessive assessment claim lowers the value later, the municipality refunds the excess tax. There is no freeze; the assessor can change the value in a later year.
The Board of Review decides on sworn market-value evidence such as recent sales of similar homes; other properties' assessments are not competent evidence of value, so use comparable sales rather than neighbors' assessments. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
A credit on the tax bill for your primary residence owned on January 1 (about $187 in 2025 in Oak Creek, varies by place). Usually applied automatically; new owners apply to the treasurer or DOR portal by January 31.
Income-tax credit for low-income owners and renters: household income under $24,680 (2025), maximum credit $1,168. Claimed on Schedule H or H-EZ.
You can appear yourself. If you cannot attend, you can send a lawyer or other representative with written authorization. No state licensing rule for non-lawyer agents was found.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Give the municipal clerk notice of intent to object (written or oral) at least 48 hours before the Board of Review's first meeting, then file the completed Objection Form (PA-115A) by the end of the first two hours of that first meeting. The board meets once a year during a 45-day window that starts the fourth Monday in April, so dates differ by town (usually May or June). If you miss the 48-hour notice, you can ask the board to waive it for good cause, but only during the first two hours of the first meeting. Example: the Town of Primrose held its 2026 Board of Review on June 17, 2026, so notice of intent was due by 5:00 pm on June 15.
With the Board of Review (BOR). Give 48-hour notice of intent to the clerk, then file Form PA-115A with your estimate of value for land and buildings (you must object to the total value). At the hearing you testify under oath; you can appear by phone or in writing if the board allows. Only sworn testimony can change a value. The board mails a Notice of Board of Review Determination.
No fee.
Yes - Open Book. Before the Board of Review, the assessor holds Open Book sessions where you can review your assessment and ask for a change informally. Changes made at Open Book go straight onto the roll. If you still disagree, go to the Board of Review.
You can appeal to the Circuit court (certiorari), Department of Revenue review (sec. 70.85), or excessive assessment claim (sec. 74.37). Circuit court: within 90 days after you receive the BOR notice. DOR review: within 20 days after you receive the BOR notice. Excessive assessment claim: file with the municipal clerk by January 31 of the year the tax is payable (taxes must be paid on time). Certiorari: the court only reviews the BOR record - no new evidence. DOR review: written complaint with a $100 fee; only for property assessed at $1 million or less, not in Milwaukee, and only if the value is far out of line with the general level of assessments. Excessive assessment claim: a claim against the municipality after the BOR; if denied, you have 90 days to sue in circuit court. You can use only one of these three routes.
An Open Book or BOR change goes on the roll before tax bills are issued in December, so your bill is lower. If DOR, a court or an excessive assessment claim lowers the value later, the municipality refunds the excess tax. There is no freeze; the assessor can change the value in a later year.
Checked 2026-10 against official Wisconsin sources. Local deadlines and fees can differ; confirm with your assessor or board.