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County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Lincoln County, Wisconsin

Lincoln County has an effective property tax rate of 1.32%. On the median home value of $192,700, that's roughly $2,549 per year. Median household income is $68,164.

Effective Property Tax Rate1
1.32%
median tax $2,549 ÷ median home $192,700
Median Home Value1
$192,700
owner-occupied
Median Household Income1
$68,164
per-capita $39,326
Est. Annual Tax on Median Home1
$2,549
at 1.32% effective rate

What you'll pay, at a glance

Property taxes are the largest local tax most homeowners pay. The effective rate measures the real tax bill as a share of home value — a more useful number than the nominal “mill rate,” because assessment practices vary county to county.

MetricLincoln CountyWisconsin (state context)
Effective property tax rate11.32%1.36%
Median home value1$192,700—
State income tax3top rate 7.65%top rate 7.65%
State sales tax35.72% combined5.72% combined

How this is calculated

The effective property tax rate is the median real-estate tax bill divided by the median home value — both for owner-occupied homes, from the U.S. Census Bureau's American Community Survey (ACS 5-year estimates)1. Median income is also from the ACS1. Federal and state income-tax figures use IRS2 and Tax Foundation3 data.

About Lincoln County, WI

In Lincoln County, Wisconsin, the median home value sits at $192,700, and the annual property tax bill on that home comes to $2,549. That works out to an effective rate of 1.323%, which lands below Wisconsin's statewide median of 1.362% and ranks 44th among the state's 72 counties. Buyers weighing a move to the Merrill area — the county's largest community, alongside Tomahawk and Irma — will find that a household earning the median income of $68,164 pays roughly 3.7% of that in yearly property taxes. Nationally, the picture shifts: the U.S. median effective rate is 0.794%, so Lincoln County taxes run higher than the country as a whole even as they trail much of Wisconsin. Affordability here leans on the home prices themselves, which stay well under many metro markets.

Frequently asked questions

What is the property tax rate in Lincoln County, WI?
The effective rate is 1.32% — meaning the median tax bill equals about 1.32% of the median home value.
How much are property taxes on a median home?
On the median home ($192,700), the estimated annual bill is about $2,549.
Is Lincoln County's rate high or low?
Compare it to the state median of 1.36% and the national average near 1.1%.
How does the effective rate differ from my mill rate?
A mill rate is the nominal levy per $1,000 of assessed value. The effective rate reflects what you actually pay after exemptions and assessments — it's the median tax bill as a share of median home value, so it better predicts your real cost.
Will a reassessment raise my tax bill?
Not necessarily. If your home's assessed value rises, your bill can go up, but only if the mill rate and exemptions stay flat. Contact the Lincoln County assessor's office to review your current assessment.
Can I appeal my property tax assessment?
Yes. Most counties allow an appeal when you believe the assessed value exceeds the market value. File with the Lincoln County assessor within the local deadline, typically with comparable sales as evidence.
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.