The Research Room is a reprint of Forward Analytics research briefs that appear bimonthly in Wisconsin Counties magazine.

August 2026: County Funding 101

County government in Wisconsin provides a wide range of services — everything from health and human services for those in need to county and state highway maintenance, parks and recreation, public safety, and so much more.

Funding for these services comes from five main sources: property taxes, state aid, fees & charges, sales tax, and federal aids.

The main source is the property tax, accounting for 34% of revenue (about $2.5 billion) in 2024, followed by state aids (including shared revenue), which accounted for about 25% (about $1.9 billion).

Other than the property tax, counties have very few local revenue options to fund services mandated by thestate. Counties are allowed to levy an optional 0.5% sales tax (except for Milwaukee County, which is allowed a 0.9% sales tax). In 2024, counties collected $689 million in local sales taxes. Fees and charges for county services generated $792 million. Other revenue streams, including opioid settlement funds and some intergovernmental transfers, accounted for $904 million in total county funding.

Read the August 2026 Research Room here.

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