Property tax bills are mailed to Village of North By property owners in December.   If you do not receive your tax bill by December 20th, please perform a tax inquiry to access your property tax bill and/or to verify your mailing address.  

Property Tax Payment Mailing Address:  Village Hall – 3615 Hennepin Place – Racine, WI  53402

• The first installment (or full amount) is due January 31. 
• The second installment is due July 31 to the Racine County Treasurer.
• For everything you need to know about Racine County Property taxes, please visit the  Racine County Treasurer page. From there, click on the tabs to locate the information you seek or to perform tax inquiry.   
• To download the most current “BROCHURE” about “Paying Real Estate Taxes”, visit the Racine County Property Tax page, scroll down to Resources, and click on the link. 

Income Tax Filing
On Wisconsin Personal Income Tax Forms 1 and 1A, under Tax District, please list the Village of North Bay as your residence. The Racine Unified School District number is 4620. This is important for the Village.

Change of Tax Bill Mailing Address
To request a change of mailing address for your tax bill through Racine County, go to the Racine County Property Tax and follow the link to begin a tax record search. When you find your record, click the link that says “Request Mailing Address Change” and complete the form.

Assessments & Board of Review

An assessment is the value placed upon your property by the Village Assessor as of January 1st each year. This value determines what portion of the local property tax levy will be borne by your property. Wisconsin Law requires that most taxable property be assessed at full market value to ensure the tax burden is distributed fairly and uniformly across the municipality.

The Board of Review consists of elected Village officials. The Village Clerk is a non-voting member of the Board of Review. The (BOR) serves as a quasi-judicial body empowered to adjust assessments when they are proven incorrect by sworn oral testimony. It is important to note that the BOR is not an assessing body and cannot substitute its own judgment for that of the Assessor; rather, it acts on evidence presented during a hearing. The Assessor’s valuation is legally presumed correct unless an objector provides sufficient factual evidence to prove otherwise.

The Board of Review page of the Wisconsin Department of Revenue website provides comprehensive details regarding the assessment process and the annual Board of Review. This site offers various procedures and resources. Property owners are highly encouraged to consult the “Guide for Property Owners,” which outlines the full appeal process and includes necessary forms such as the PA-115A Objection Form.

Before filing a formal appeal, residents are encouraged to contact the Village Assessor for an “Open Book” meeting to discuss their assessment concerns, as minor errors can often be resolved without a formal hearing. To file a formal appeal, you must provide a notice of intent to the Village Clerk at least 48 hours before the first scheduled BOR meeting reconvenes and submit a completed written objection form by 5 PM no less than 48 hours before said meeting. Objections will be scheduled to be heard by the Board in the order in which fully completed packets are received by the Village Clerk.

To access comprehensive materials, resources and official guides, visit:  https://www.revenue.wi.gov/Pages/Municipalities/boardofreview.aspx