June 2, 2025

To: Municipal Clerks and Treasurers
County Clerks, Treasurers and Real Property Listers
Primary and Public Assessors

The Wisconsin Department of Revenue (DOR), State and Local Finance Division is informing you that there are no mandatory changes to the 2025 property tax bill and backer.

General Information

• Review the 2025 sample property tax bill on our website

2025 Property Tax Bill Changes

• Front – no updates
• Back – no updates

Property Tax Bill Timeline

• These events are integral in timely issuing property tax bills:
1. Complete Board of Review
• You must complete BOR before you can file your SOA
• DOR recommendation – it's best to complete your BOR by the end of November
2. File Statement of Assessment (SOA)
• You can begin filing with DOR after BOR adjourned
• It's important to timely file – equating process cannot be completed until all SOAs are filed
3. DOR publishes Final SOA and manufacturing equated assessment rolls
• This must occur before you can issue property tax bills
• Weekly equating process begins in October and ends once all municipalities file their SOA
• December 15, 2025 – issue property tax bills by third Monday in December (sec. 74.09(5), Wis. Stats.)

Questions?