固定資産税
The most common property tax assessed on Wisconsin residents is the real property tax, or their residential property tax. Wisconsin does not impose a property tax on vehicles, but does levy an annual registration fee. Property taxes are the most important tax revenue source for Wisconsin's local governments, as well as major methods of funding school districts, vocational technical colleges, special purpose districts and tax incremental finance districts. Equalized values are based on the full market value of all taxable property in the state, except for agricultural land. In order to provide property tax relief for farmers, the value of agricultural land is determined by its value for agricultural uses, rather than for its possible development value. Equalized values are used to distribute state aid payments to counties, municipalities, and technical colleges. Assessments prepared by local assessors are used to distribute the property tax burden within individual municipalities.