Dollars and Sense Quick Facts:

• According to U.S. Census data compiled by Willamette University, in 2015 Wisconsin municipalities received 42.2% of their revenues from the property tax but only 1.6% from sales and income taxes combined. Nationally, municipalities got only 23.3% of their revenues from the property tax with an additional 21.3% from sales and income taxes.
• Wisconsin municipalities rank seventh nationally among states for being the most reliant on the property tax for their revenues. No other Midwestern state relies so heavily on the property tax and so little on other taxes to pay for municipal services. 
• The state ranks much lower nationally for its reliance on municipal sales taxes (43rd) and total municipal taxes (26th). The combined state and local sales tax rate in Wisconsin (5.44% on average) is also the lowest in the Midwest.
• First implemented in 2006, state caps on property tax increases have slowed the growth in municipal levies and helped to lower Wisconsin’s overall tax burden. However, among the 10 states most reliant on municipal property taxes, Wisconsin appears to have the tightest cap on increases, restricting tax growth to the rate of net new construction.
• Total expenditures for Wisconsin municipalities amounted to $2,205 per capita in 2015, compared to the U.S. average of $3,443, giving this state a national rank of 36th. However, these numbers are not a reliable apples to apples comparison because cities in some states are responsible for more functions than others. Wisconsin ranks 15th nationally for spending by all local governments including municipalities, counties, and schools.