MADISON—In the second year of a state-imposed "freeze," Wisconsin’s municipal property taxes rose 3.5% to $2.095 billion, according to numbers newly finalized by the state Department of Revenue. A report by the Wisconsin Taxpayers Alliance (WISTAX) based on the figures identifies localities with the highest levy increases, tax rates, and taxes per capita, and indicates that levies for individual cities, towns, and villages vary greatly.

Among communities with at least 1,000 people, levy increases were highest in the Outagamie County town of Hortonia (94.9%), Kewaunee County town of Franklin (65.9%), and Rock County town of Bradford (53.0%).

Of the 20 largest municipalities—cities with populations over 35,000—LaCrosse had the largest increase (9.9%), followed by Greenfield (5.3%). Milwaukee cut its property tax (-1.9%).

The WISTAX report also looks at tax rates and property taxes per capita. The highest tax rates among the 20 largest cities were found in Racine ($10.86 per $1,000 of value) and La Crosse ($10.80). The lowest rates were in Brookfield ($5.15) and New Berlin ($4.68).

The tax burden per capita offers a contrasting view, and communities with low tax rates are not necessarily those where property taxes per capita are low. Of the state’s largest cities, Brookfield ($803) had the highest per capita taxes, followed by Wauwatosa ($739), both property-wealthy suburbs. Industrial Beloit ($285) had the lowest.

Among communities with populations of at least 1,000, River Hills ($1,699) and Maple Bluff ($1,607) had the highest taxes per capita.

Reasons for differences in tax burdens can vary. Leading causes can be increases or decreases in state aids, municipal spending, or new construction. For two years, state law has limited municipal and county property tax growth to 2% or the growth in new construction, whichever is greater.

Celebrating 75 years of public policy research and citizen education, WISTAX offers a free copy of Focus, "Municipal Property Taxes Up 3.5%," to those who contact: wistax@wistax.org; 608-241-9789; or WISTAX, 401 North Lawn Avenue, Madison, WI 53704. o