Introduction
The State of Wisconsin has several "local units" of government, including counties, cities, villages, towns, and school districts, each having the authority to tax and to make legally binding rules of governance. Town governments, such as for Lac du Flambeau, govern areas that are not within the corporate boundaries of either a city or a village. Wisconsin has 1,255 towns, including the Town of Lac du Flambeau. For information on units of government in Wisconsin, see Wisconsin Legislative Reference Bureau's Framework of Government in the Wisconsin Blue Book.
Town Budgets
Lac du Flambeau town officials typically start preparations for the following year's budget in October, when they meet in public to review and discuss drafts of a proposed budget for the ensuing year. These "budget workshops" are then generally followed by a budget hearing in November, when the proposed budget is presented "officially" to the public.
Immediately following the budget hearing, town officials usually host a Special Town Meeting so the public may participate in approval of the town tax levy, authorize the Town Board to dispose of surplus goods and/or property, and authorize the Town Board to borrow money, if necessary. This meeting is then immediately followed by a Special Town Board Meeting so the Town Board may approve the new town budget, as well as address other issues. Original agendas, audio recordings, and minutes of these meetings are available on request at the town hall. For a copy of a town budget from 2009 to 2023, click the appropriate date on the list below.
For general information about budgets and financial management, see these items provided by the University of Wisconsin Local Government Center: Property Assessment Fact Sheet #2, Basics of Local Government Financial Management #1, Local Government Budgets #2, and Financial Management Terms. Also, see the Wisconsin Towns Association for information on how a town calculates its tax rate.
Immediately following the budget hearing, town officials usually host a Special Town Meeting so the public may participate in approval of the town tax levy, authorize the Town Board to dispose of surplus goods and/or property, and authorize the Town Board to borrow money, if necessary. This meeting is then immediately followed by a Special Town Board Meeting so the Town Board may approve the new town budget, as well as address other issues. Original agendas, audio recordings, and minutes of these meetings are available on request at the town hall. For a copy of a town budget from 2009 to 2023, click the appropriate date on the list below.
For general information about budgets and financial management, see these items provided by the University of Wisconsin Local Government Center: Property Assessment Fact Sheet #2, Basics of Local Government Financial Management #1, Local Government Budgets #2, and Financial Management Terms. Also, see the Wisconsin Towns Association for information on how a town calculates its tax rate.
Available Town Hall
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Available Town Hall
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Available Town Hall
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Available Town Hall
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Board of Review & Property Assessments
"The board of review is a local, quasi-judicial body that has duties relating to the valuation of real and personal property for purposes of taxation. The board must hear and determine objections to property assessments, add mistakenly omitted property to the tax roll, and correct errors in assessments that were not taken care of at the assessors "open book" session or corrected when the town clerk received the roll and corrected apparent errors." (Wisconsin Town Officers' Handbook, Third Edition 2017, page 19-2)
For additional information, see the following:
2023 Wisconsin Property Assessment Manual (Wisconsin Department of Revenue)
2023 Guide for Board of Review Members (Wisconsin Department of Revenue)
2023 Guide for Property Owners (Wisconsin Department of Revenue)
According to JUSTIA US Law, "Wisconsin may not assess property tax on tribal land within reservations even though the land has become alienable, having temporarily been owned by non-Indians." (Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin et.al. v. Tony Evers, et.al.)
Lac du Flambeau ordinance, 01-2005A related to the Board of Review.
For additional information, see the following:
2023 Wisconsin Property Assessment Manual (Wisconsin Department of Revenue)
2023 Guide for Board of Review Members (Wisconsin Department of Revenue)
2023 Guide for Property Owners (Wisconsin Department of Revenue)
According to JUSTIA US Law, "Wisconsin may not assess property tax on tribal land within reservations even though the land has become alienable, having temporarily been owned by non-Indians." (Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin et.al. v. Tony Evers, et.al.)
Lac du Flambeau ordinance, 01-2005A related to the Board of Review.
Audits
At the town board meeting on February 15, 2023, town officials acknowledged receiving an audit report for the 2021 records (Click here for documents for the 2021 audit). The board also authorized an audit of the 2022 records (Agenda, Audio, Minutes).
After reviewing the 2021 audit report, Citizens for Education in Town Governance (CETG) submitted written questions (April 7, 2023) to the town clerk who subsequently said they will be forwarded to the auditor.
See "Ongoing Town Business" on this website, and then click "Financial Audit" for more information about the town's audits.
For basic information on audits, see the University of Wisconsin-Extension's Local Government Center, Audit Powerpoint Presentation.
After reviewing the 2021 audit report, Citizens for Education in Town Governance (CETG) submitted written questions (April 7, 2023) to the town clerk who subsequently said they will be forwarded to the auditor.
See "Ongoing Town Business" on this website, and then click "Financial Audit" for more information about the town's audits.
For basic information on audits, see the University of Wisconsin-Extension's Local Government Center, Audit Powerpoint Presentation.
Property Taxes
According to the Wisconsin Taxpayer Alliance, the property tax is Wisconsin’s largest, oldest, and most confusing tax. At least five governments use the tax, and two different methods of valuing property are used to distribute taxes among property owners. One source of confusion arises when tax rates and levies move in opposite directions, a common occurrence over the past 20 years. In addition, property owners are often unaware of how changing property values, both within a municipality and among municipalities, can cause individual property tax bills to rise, even when levies are “frozen" ("The Wisconsin Taxpayer, Vol. 82, Number 9, September 2014).
According to Tax-Rates.org, Vilas County has one of the highest mean property taxes in the United States, and is ranked 461st of the 3143 counties in order of median property taxes. The average yearly property tax paid by Vilas County residents amounts to about 4.18% of their yearly income . Vilas County is ranked 194th of the 3143 counties for property taxes as a percentage of median income.
See Tax-Rates.org for information on how property taxes are used, the homestead exemption, property tax deductions, tax appeals, a tax estimator, property taxes by county, and property taxes by State.
See Wisconsin Property Tax Calculator to determine property taxes.
According to Tax-Rates.org, Vilas County has one of the highest mean property taxes in the United States, and is ranked 461st of the 3143 counties in order of median property taxes. The average yearly property tax paid by Vilas County residents amounts to about 4.18% of their yearly income . Vilas County is ranked 194th of the 3143 counties for property taxes as a percentage of median income.
See Tax-Rates.org for information on how property taxes are used, the homestead exemption, property tax deductions, tax appeals, a tax estimator, property taxes by county, and property taxes by State.
See Wisconsin Property Tax Calculator to determine property taxes.
Non-Payment of Property Taxes
At the Annual Town Meeting on April 18, 2017, a citizen asked a question about the non-payment of taxes (audio recording, minute 27.25). In response, the town chair, treasurer, one supervisor, and town attorney all stated that a list of those who have not paid taxes is available through the Vilas county office. Paraphrasing the attorney, the county has a formal procedure for collecting those back taxes, and they don't go unpaid. If the taxes are not paid for three years in a row, the county by court order can take the property and sell it at an auction. In any event, the town receives the money it is due.
According to Tax-Rates.org, "Unlike other taxes which are restricted to an individual, the Vilas County Property Tax is levied directly on the property. Unpaid property tax can lead to a property tax lien, which remains attached to the property's title and is the responsibility of the current owner of the property. Tax liens are not affected by transferring or selling the property, or even filing for bankruptcy. Property tax delinquency can result in additional fees and interest, which are also attached to the property title. In cases of extreme property tax delinquency, the Vilas County Tax Board may seize the delinquent property and offer it for sale at a public tax foreclosure auction, often at a price well under market value. Proceeds of the sale first go to pay the property's tax lien, and additional proceeds may be remitted to the original owner."
According to Tax-Rates.org, "Unlike other taxes which are restricted to an individual, the Vilas County Property Tax is levied directly on the property. Unpaid property tax can lead to a property tax lien, which remains attached to the property's title and is the responsibility of the current owner of the property. Tax liens are not affected by transferring or selling the property, or even filing for bankruptcy. Property tax delinquency can result in additional fees and interest, which are also attached to the property title. In cases of extreme property tax delinquency, the Vilas County Tax Board may seize the delinquent property and offer it for sale at a public tax foreclosure auction, often at a price well under market value. Proceeds of the sale first go to pay the property's tax lien, and additional proceeds may be remitted to the original owner."
Assessor's Reports
For the past several years, the town board has contracted for services provided by assessor Paul Carlson, and recent town budgets have included $25,000 per year for his services. Official contracts and budgets are available through the town clerk.
Copies of annual reports prepared by the assessor for the town board from 2015 to 2021 are available below. The official reports for these and other years are available through the town clerk.
Upon advice from the town's attorney, the copies of the assessor's reports made available to the public exclude information on house sales. However, the Wisconsin Department of Revenue provides information on property sales in Wisconsin at Real Estate Transfer Return (RETR). Five years of RETR data are available and, under Wisconsin law, these records are public information.
Assessor Reports: 2015 2016 2017 2018 2019 2020 2021 2022 2023
Copies of annual reports prepared by the assessor for the town board from 2015 to 2021 are available below. The official reports for these and other years are available through the town clerk.
Upon advice from the town's attorney, the copies of the assessor's reports made available to the public exclude information on house sales. However, the Wisconsin Department of Revenue provides information on property sales in Wisconsin at Real Estate Transfer Return (RETR). Five years of RETR data are available and, under Wisconsin law, these records are public information.
Assessor Reports: 2015 2016 2017 2018 2019 2020 2021 2022 2023
Legal Services
The town's budget for 2020 includes $15,000 for legal services. The bills for legal services submitted to the town by Harrold, Scrobell & Danner, S.C., for 2013-2020 are listed below. The documents are copies provided by the Lac du Flambeau town clerk. The "official" documents are available through the clerk.