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Updated 2025 Tax Year

Lincoln County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.5348% county-wide average for 2025-2026, varies by municipality and special taxing districts
Exemptions
6+ Available
Section 1

How Property Tax Works

Property taxes in Lincoln County, Wisconsin serve as the primary funding mechanism for essential local services including public education, law enforcement, fire protection, road maintenance, and county government operations. The property tax system operates on an annual levy cycle, with the 2025 tax rate for Lincoln County set at 1.5348% for the fiscal year 2025-2026. This rate represents the county-wide average, though individual property owners may experience different effective rates depending on their location within special taxing districts.

Lincoln County utilizes an integrated property tax billing, collection, and assessment system that serves all municipalities within the county. Your actual tax rate may vary from the county average based on additional assessments from school districts, municipal services, technical college districts, and other special purpose districts in your specific area. Property assessments in Wisconsin are conducted annually, with assessed values typically reflecting market conditions and property improvements.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County Levy0.4127%Base county operations, services, and infrastructure
School District0.8234%K-12 education funding (varies by district)
Municipal0.2156%City/town services (varies by municipality)
Technical College0.0831%Wisconsin Indianhead Technical College district
Total Average Rate1.5348%Effective for fiscal year 2025-2026

Note: These rates represent county averages and may vary significantly based on your specific location within Lincoln County. Additional special assessments for fire districts, library districts, or other local improvement districts may apply to certain properties. The levy increase for Lincoln County for the 2025 fiscal year is subject to state-mandated limitations and public hearing requirements.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lincoln 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 taxes in Lincoln County are additional property tax assessments that occur when there are changes in property ownership, new construction completion, or significant property improvements during the tax year. These taxes are calculated based on the difference between the previous assessment and the new assessed value, prorated for the portion of the tax year remaining after the change occurs.

For example, if you complete a $100,000 home addition in June and your property is reassessed at that time, you would owe supplemental taxes on the increased assessed value for the remaining months of the tax year. The supplemental tax would be calculated using the same tax rate structure (1.5348% in most areas) applied to the assessment increase, then prorated from the completion date through the end of the fiscal year.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applicable): -$1,200
  • Net Taxable Value: $298,800
  • Annual Tax ($298,800 × 1.5348%): $4,586
  • Monthly Escrow Payment: $382

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applicable): -$800
  • Net Taxable Value: $599,200
  • Annual Tax ($599,200 × 1.5348%): $9,196
  • Monthly Escrow Payment: $766

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Limited tax credits available at this value level: -$200
  • Net Taxable Value: $999,800
  • Annual Tax ($999,800 × 1.5348%): $15,347
  • Monthly Escrow Payment: $1,279

Note: Tax credits shown require separate application and approval. Homestead credits phase out at higher income levels and property values.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lincoln County require borrowers to maintain an escrow account for property tax payments, particularly when the loan-to-value ratio exceeds 80%. Your lender will estimate annual property taxes based on current assessments and divide this amount into monthly payments added to your mortgage payment. The escrow account ensures funds are available when tax installments become due.

Lincoln County operates on a two-installment payment system, with the first installment or full annual payment due by January 31, 2026 for the 2025 tax year. The second installment is due in April and is paid directly to Lincoln County rather than local municipalities. Your lender will typically pay the first installment in January and coordinate with the county for the second payment. It's important to verify that your lender has current assessment information, as escrow shortages can occur if property values increase significantly or if tax rates rise beyond projections.

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 property taxes due for the 2025 tax year? A: The first installment or full payment must be postmarked by January 31, 2026. The second installment is due in April 2026 and should be sent directly to Lincoln County.

Q: What tax credits are available and how do I apply? A: Wisconsin offers several tax credits including the Homestead Credit for qualifying property owners. Credits require separate application through the Wisconsin Department of Revenue and are not automatically applied. Application deadlines vary by credit type.

Q: How does the Homestead Credit work? A: The Homestead Credit limits annual assessment increases rather than reducing market value. It requires annual application and is income-dependent. This credit caps how much your assessed value can increase year-over-year, providing tax relief for qualifying homeowners.

Q: How often are properties reassessed? A: Lincoln County conducts annual assessments to reflect current market conditions. Property owners receive assessment notices in spring with appeal deadlines clearly marked.

Q: What are the penalties for late payment? A: Late payments incur interest and penalties as specified in Wisconsin state law. Interest begins accruing after the January 31 deadline for first installments.

Q: Can I pay my taxes online? A: Yes, Lincoln County provides online payment options through their integrated property tax system. Check the county website for current payment portals and accepted methods.

Q: Why is my tax bill different from my neighbor's on a similar home? A: Tax bills can vary due to different special taxing districts, assessment values, applied tax credits, or timing of assessments relative to property improvements.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed within specific deadlines following receipt of your assessment notice. Contact the Lincoln County Assessor's office for forms and procedures.

Q: What happens if I don't receive my tax bill? A: Property owners are responsible for taxes whether or not they receive a bill. Contact Lincoln County's tax collection department immediately if you don't receive your statement by December.

Q: Do special districts add to my tax bill? A: Yes, fire districts, library districts, and other special purpose districts within Lincoln County may levy additional taxes that appear on your property tax bill.

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