Door County’s Net New Construction by Town

And why that impacts your property taxes

Nearly all of the county’s 19 municipalities, plus the County of Door, were finalizing their 2023 budgets and tax levies in November. One number that had a large impact on next year’s property-tax bill was the 2021 net new construction that’s calculated by the state for all taxing authorities.

A municipality is allowed to increase its levy over the amount it levied during the prior year by the percentage increase in net new construction – new building construction and land improvements that have occurred during the past year, minus the demolition/destruction of buildings and the removal of land improvements. 

That number sets the levy cap above which municipalities may not go. If taxpayers notice that their municipality has increased property taxes above the percentages in the charts below, that could be because some exclusions apply – tax revenue needed to pay for new debt, for example, is not included in the levy cap. 

In addition, Wisconsin towns with populations of fewer than 3,000 people – which applies to all Door County towns – may increase the levy beyond the allowable limit if town residents approve the move.

Wisconsin’s levy cap has been in place since 2005. Advocates believe it keeps a lid on property taxes, while opponents say that low-growth municipalities are unfairly penalized: If no new construction occurred within a community, the allowable levy increase is zero.

The cap may also cause some municipalities to take on more long-term debt to fund services, given that debt is generally exempt from levy-limit restrictions. 

The table below shows the net new construction rates for all municipalities on the peninsula, including the County of Door. Villages, towns and the county’s one city are indicated with the initials “V,” “T” and “C.”

% Change Net New Construction, Highest to Lowest