With tighter property tax limits in place for the second consecutive year, total property tax levies in Wisconsin rose 0.8 percent to $10.47 billion in 2012-13 (2013). Combined with last year’s 0.2 percent increase, this was the first time since at least 1946 that levies rose less than 1 percent in consecutive years, according to the Wisconsin Taxpayers Alliance (WISTAX).
In its latest report, “2013 Property Taxes in Review,” WISTAX also highlights changes in municipal levies using recently-released figures from the state Department of Revenue. WISTAX is a nonpartisan organization dedicated to public policy research and citizen education.
In both 2012 and 2013, municipal property taxes were allowed to increase at the greater rate of net new construction or 0 percent. Overall, municipal levies rose 1.5 percent —the smallest increase in 30 years—to $2.50 billion. Among the three types of municipalities, town levies (0.8 percent) increased the least. City levies rose 1.4 percent, while village levies were up 2.7 percent.
Of the 30 largest communities, municipal levies grew the most in Racine (5.9 percent), Mount Pleasant (5.7 percent), Madison (3.6 percent), Greenfield (2.7 percent), and Superior (2.7 percent). Municipal levies fell just under 1 percent in both Appleton and Neenah.
The state’s 72 counties faced the same limits as municipalities. County property taxes rose 0.7 percent to $1.99 billion, following a 1.1 percent increase last year. Levy changes ranged from -2 percent to +2 percent in 62 of the 72 counties. The largest increases were in Chippewa (4.9 percent) and Kewaunee (4.1 percent), while levies dropped more than 2 percent in Washington, Marathon, and Lafayette counties.
Wisconsin’s 424 K-12 school districts levied property taxes totaling $4.66 billion in 2013, an increase of 0.2 percent from 2012. The modest increase was due largely to a $50 per student (about 0.5 percent) increase in state-mandated revenue limits. Tax changes varied by district due to the effects of the school aid formula and to new or expiring referenda. Thirteen districts increased property taxes more than 10 percent. Another 13 reduced levies more than 10 percent.
Among the five major users of the property tax, the state’s 16 technical college districts increased levies the most, 2.0 percent in 2013. North Central (Wausau) cut its levy 2.3 percent while Southwest Wisconsin (Fennimore) reduced its levy 0.8 percent. Another eight technical college districts left their levies unchanged from 2012 or increased them less than 1 percent. Larger increases in the Fox Valley (Appleton, 7.4 percent), Madison (4.0 percent) and Milwaukee (3.6 percent) districts helped drive the overall increase.
