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Updated 2025 Tax Year

Jefferson County
Property Tax Guide

Everything you need to know about property taxes in Jefferson County, WI. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by location due to different taxing districts; county levy of $32,696,383 plus school, municipal, and special district taxes
Exemptions
5+ Available
Section 1

How Property Tax Works

Jefferson County, Wisconsin operates on a property tax system that funds essential local services including schools, county government, municipal services, and special districts. Property taxes are the primary revenue source for these services, with tax rates determined annually based on approved budgets and total assessed values within each taxing jurisdiction.

The effective property tax rate in Jefferson County varies significantly by location due to different combinations of taxing districts including school districts, municipalities, technical college districts, and special assessment areas. For 2025, the countywide operations levy totaled $32,696,383, but property owners also pay taxes to their local school district, municipality, and other applicable special districts. Actual tax rates typically range from approximately 1.5% to 2.5% of assessed value depending on your specific location within the county.

Property assessments in Jefferson County are conducted regularly to maintain current market values, and Wisconsin does not impose a statewide assessment cap, allowing assessments to reflect full market value changes.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
County General Operations$2.4688Jefferson County general government services
County Debt Service$0.3361Jefferson County debt payments
School DistrictVariesLocal school district operations and debt (varies by district)
MunicipalityVariesCity/town/village services (varies by location)
Technical CollegeVariesWisconsin technical college system
Special DistrictsVariesFire protection, library, sanitation, etc.

Rates shown are for levy year 2025 and apply only to Jefferson County portions. Total tax rates vary significantly by location within the county based on which school district, municipality, and special taxing districts apply to your property. Contact the Jefferson County Clerk's office for your specific total tax rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Jefferson County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Jefferson County are additional tax bills issued when property ownership changes, new construction is completed, or property improvements are assessed after the regular tax roll is finalized. These taxes cover the period from when the change occurred until the end of the current tax year.

Supplemental taxes are calculated by applying the current year's tax rate to the difference between the old and new assessed values, prorated for the remaining months in the tax year. For example, if you purchase a home in July that was previously under-assessed, you may receive a supplemental tax bill for the July-December period based on the corrected assessment.

New construction that receives a certificate of occupancy after January 1st will trigger a supplemental assessment for that portion of the year the improvement was completed and habitable.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (if qualified): Varies by income
  • Net Taxable Value: $300,000
  • Annual Tax Rate: ~2.0% (varies by location)
  • Annual Property Tax: ~$6,000
  • Monthly (if escrowed): ~$500

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Credit (if qualified): Varies by income
  • Net Taxable Value: $600,000
  • Annual Tax Rate: ~2.0% (varies by location)
  • Annual Property Tax: ~$12,000
  • Monthly (if escrowed): ~$1,000

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Available Credits: Limited at higher values
  • Net Taxable Value: ~$1,000,000
  • Annual Tax Rate: ~2.0% (varies by location)
  • Annual Property Tax: ~$20,000
  • Monthly (if escrowed): ~$1,667

Note: Homestead Credit requires annual application and eligibility varies by household income. Tax credits reduce your tax bill, not your assessed value.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Jefferson County properties. Your lender collects monthly payments equal to 1/12 of your estimated annual property tax bill plus insurance premiums. The lender pays your property taxes directly to Jefferson County when due.

Lenders typically conduct annual escrow analyses and may adjust monthly payments based on actual tax bills and account balances. If property taxes increase significantly due to reassessment or rate changes, you may face higher monthly payments or a shortage that must be paid over 12 months.

You can verify escrow payments by checking that your lender paid the correct amount by the January 31st and July 31st deadlines. Contact your lender immediately if property taxes appear unpaid, as you remain ultimately responsible for timely payment regardless of escrow arrangements.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Jefferson County property taxes due for 2025? A: Property taxes must be paid in full by January 31st, or you can pay in two installments with the final payment due July 31st. Online payments are unavailable from December 1 to February 20.

Q: What tax credits are available and do I need to apply? A: Wisconsin offers several tax credits including the Homestead Credit for qualifying homeowners based on income. Most credits require annual application and are not automatic. Contact the Jefferson County Clerk for current application forms and deadlines.

Q: How does the Homestead Credit work? A: The Homestead Credit limits property tax increases based on your household income, not your property's market value. You must apply annually, and the credit amount varies by income level. This is a tax credit that reduces your bill, not an exemption that reduces assessed value.

Q: How often are properties reassessed in Jefferson County? A: Jefferson County conducts regular reassessments to maintain current market values. You can appeal your assessment through the Board of Review process if you believe it's incorrect.

Q: What are the penalties for late property tax payments? A: Late payments incur interest and penalty charges. Contact Jefferson County Treasurer's office for current penalty rates and payment options if you've missed the deadline.

Q: Can I pay property taxes online? A: Online payment options are available but are suspended from December 1 through February 20 each year. Check the Jefferson County website for current online payment availability and accepted methods.

Q: Why do property tax rates vary within Jefferson County? A: Different school districts, municipalities, and special districts (fire, library, etc.) create varying total tax rates. Properties in the same county can have significantly different rates based on these local taxing authorities.

Q: Are there property tax exemptions for seniors or disabled persons? A: Wisconsin offers property tax exemptions for qualifying senior citizens and disabled persons. These require application and meeting specific eligibility requirements. Contact the Jefferson County Clerk's office for applications and deadlines.

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