How to Read Your Property Tax Bill

Your property tax bill, mailed annually around mid-December, comes in two parts. The top part may be detached to mail with your payment. The bottom, itemized part may be kept for your records. If you would like a receipt, send us a self-addressed, stamped envelope. If paying in person, present the entire bill to the clerk with your payment.

Here is a sample tax bill. Click on a number to go to the detailed explanation below.

1. Bill Number
   Generated annually and randomly by the tax system.
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2. Parcel Number
   Assigned to each property by the County Land Information office.
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3. Property Owner
   Name of property owner on record at County Register of Deeds.
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4. Property Address
   Address of the home, building or vacant lot.
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5. Assessed Value Land
   Dollar amount assigned to taxable land by the assessor for the purpose of taxation.
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6. Assessed Value Improvements
   Dollar amount assigned to taxable buildings by the assessor for the purpose of taxation.
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7. Total Assessed Value
   Total Assessed Value assigned to taxable real property (land and buildings) by the assessor for the purpose of taxation. This amount may be above or below the current market value of the property. The total assessed value is multiplied by the net assessed value rate (tax rate) to determine the amount of tax that each property owner must pay.
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8. Average Assessment Ratio
   The average assessment ratio is provided by the Wisconsin Department of Revenue and is used in calculating the estimated fair market value shown on the tax bill. The assessed value divided by the average assessment ratio = estimated fair market value.
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9. Net Assessed Value Rate (Tax Rate)
   The tax rate is determined by dividing the amount of the tax levy by the total assessed value of the tax district. Then, the tax rate is multiplied by the total assessed value to determine the amount of tax that each property owner must pay.
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10. Estimated Fair Market Land
    Estimate made by dividing the assessed value land by the average assessment ratio.
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11. Estimated Fair Market Improvements
    Estimate made by dividing the assessed value improvements by the average assessment ratio.
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12. Total Estimated Fair Market Value
    Estimated Fair Market Land + Estimated Fair Market Improvements = Total Estimated Fair Market Value.
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13. Unpaid Prior Year Taxes
    A star ' * ' in this box indicates that there are unpaid, delinquent taxes due from years prior to the current billing. Contact the County Treasurer at 262-653-2542, 1010-56th Street, Kenosha, WI 53140 for more information on delinquent taxes.
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14. School taxes reduced by school levy tax credit
    Property tax credits were traditionally shown on tax bills as a subtraction from total taxes due. Beginning in 1996/97, the credit has been subtracted from the school levy and also shown separately on the tax bill.
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15. Taxing Jurisdiction(s)
    The State of Wisconsin, Kenosha County, City of Kenosha, School Districts and Gateway Technical College, are authorized by law to levy taxes on general property that is located within their boundaries.
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16. Prior Year Estimated State Aids, Current Year Estimated State Aids
    Revenue received from the State. Property owners can compare the aids allocated to the City from the prior year to the current year*.
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17. Prior Year Net Tax, Current Year Net Tax, % Tax Change
    Tax due to each tax jurisdiction. For comparison, the taxes due for the prior year are listed with the percent change*.
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18. Total Property Tax (before lottery credit)
    The property tax (before lottery credit) is determined by multiplying your assessed value by the net assessed value rate (tax rate). Property owners can compare the previous year to the current year*.
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19. Credits
    The lottery credit is shown on tax bills as a reduction of property taxes due. Property owners can compare the lottery credit and the percent change from the previous year to the current year*. Owners can claim a lottery and gaming credit if on January 1 of the tax year, the owner used the property as their primary residence. The First Dollar Credit is shown as a reduction of property taxes due, and is new, initially appearing on 2008 real estate tax bills. The credit is automatically applied to all properties containing a building (improvement), whether residential or commercial.
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20. Net Property Tax
    Total property tax minus the lottery credit. Property owners can compare the previous year to the current year*.
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21. Option to Pay First Installment, Second Installment, Third Installment
    Property owners have an option to pay in three installments. Any special assessments/charges, if applicable, are added to the first installment. The lottery credit, if applicable, is deducted from the first installment. When choosing to pay in installments, property owners must pay by the appropriate due date in order to avoid penalties. Due dates are:
    • 1^st installment - January 31
    • 2^nd installment - April 30
    • 3^rd installment - July 31
    
    If any portion of an installment is paid late, the ENTIRE balance of the real estate tax bill becomes delinquent, and will accrue penalty until it is paid in full.
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22. Total Due for Full Payment
    Full payment is the total amount of net taxes, including any special assessments/charges, due by January 31.
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23. Legal Description
    Description on record for your property, from the County Register of Deeds. For tax bill only, and may not be a full legal description.
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