Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.
Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.
In Wisconsin, property tax is primarily a local government revenue source used to fund services such as schools, police and fire departments, and infrastructure projects. The amount of property tax owed is based on the assessed value of the property, which is determined by the local assessor's office. Property owners in Wisconsin have the right to challenge the assessed value of their property if they believe it is incorrect. This is typically done by first contacting the local assessor to discuss the assessment and, if not resolved, by appealing to the local Board of Review. If the property owner is still dissatisfied with the outcome, they can further appeal to the Wisconsin Circuit Court and eventually to the Wisconsin State Board of Assessors. It is important for property owners to be aware of the deadlines and procedures for filing an appeal, which can vary by jurisdiction within the state.