Lincoln County

Lincoln County is a county in north-central Wisconsin, situated in the Northwoods region and bordered by Oneida County to the east and Marathon County to the south. Established in 1875 and named for President Abraham Lincoln, it developed alongside late-19th-century logging and railroad expansion that shaped much of northern Wisconsin. The county is mid-sized by Wisconsin standards, with a population of about 28,000 people, and is characterized by a largely rural settlement pattern centered on a few small communities. Its landscape includes extensive forests, numerous lakes and rivers, and mixed agricultural areas, reflecting a strong connection to timber resources and outdoor-oriented land use. Key economic activities include manufacturing, forestry-related industries, health services, and tourism tied to seasonal recreation. The county seat is Merrill, which functions as the primary administrative and commercial hub.

Lincoln County is located in north-central Wisconsin, with much of its population centered around the county seat of Merrill and surrounding rural and forested areas. For local government and planning resources, visit the Lincoln County official website.

Population Size

According to the U.S. Census Bureau QuickFacts for Lincoln County, Wisconsin, the county’s population size is reported by the Census Bureau and includes both decennial Census counts and Census population estimates (as available on the QuickFacts page).

Age & Gender

Age distribution and gender composition for Lincoln County are published by the U.S. Census Bureau on the county’s QuickFacts profile, including:

• Key age-group shares (under 18, 18–64, 65 and over) and median age
• Sex composition (percent female and percent male)

Racial & Ethnic Composition

Race and Hispanic/Latino ethnicity statistics for Lincoln County are reported by the U.S. Census Bureau on QuickFacts, including:

• Race categories (e.g., White, Black or African American, American Indian and Alaska Native, Asian, and people reporting two or more races)
• Hispanic or Latino (of any race)

Household and Housing Data

Household and housing indicators for Lincoln County are provided by the U.S. Census Bureau on QuickFacts, including commonly used measures such as:

• Number of households and average household size
• Owner-occupied housing rate and housing unit counts
• Selected housing characteristics reported by the Census Bureau for county profiles

Primary Source

All demographic items listed above are compiled and published by the U.S. Census Bureau at Census.gov QuickFacts: Lincoln County, Wisconsin.

Lincoln County, Wisconsin is largely rural, with small population centers and long distances between households; this settlement pattern can raise last‑mile network costs and contribute to uneven broadband availability, shaping how residents access email and other online communication.

Direct county-level email usage statistics are not routinely published, so broadband and device access are used as proxies. The U.S. Census Bureau (data.census.gov) reports American Community Survey indicators for household broadband subscriptions and computer access that approximate the share of residents able to use email reliably at home. Areas with lower subscription rates or limited device availability typically rely more on mobile-only access or public connections.

Age distribution also influences email adoption: older populations generally maintain higher reliance on email for formal communication, while younger cohorts often substitute messaging platforms; Lincoln County’s age profile can be reviewed in ACS county demographic tables. Gender is not a primary driver of email access; ACS sex distribution mainly provides context rather than a direct access indicator.

Connectivity constraints are commonly linked to rural terrain, low density, and service gaps documented through FCC broadband availability data and local planning materials from Lincoln County government.

Lincoln County is in north-central Wisconsin, with its county seat in Merrill. The county is predominantly rural, with extensive forest and lake country and relatively low population density compared with Wisconsin’s urban counties. These characteristics (long distances between towers, heavily wooded terrain, and dispersed housing) are commonly associated with more variable outdoor/indoor cellular coverage and fewer competitive network choices than in metro areas.

Key sources and limits of county-level measurement

County-specific mobile adoption measures (such as “mobile-only households” or smartphone ownership) are not consistently published at the county level in standard federal datasets. As a result, Lincoln County–specific statements about device ownership and mobile-only reliance are generally not available in the same way they are for states or metro areas. The most comparable county-level information is typically:

• Network availability/coverage (modeled and provider-reported), especially from the FCC Broadband Data Collection.
• Household internet subscription patterns (often available at county level), which can indicate fixed broadband subscription and cellular data plan subscription, from U.S. Census Bureau products.

This overview therefore separates network availability from adoption and notes where Lincoln County–specific figures are not available.

Network availability (coverage) versus adoption (subscription)

Network availability describes where mobile broadband service is advertised or modeled to work (often outdoors, and sometimes with different confidence levels indoors).
Adoption describes whether households actually subscribe to internet services, including cellular data plans, and how they access the internet (fixed, mobile, or both). Availability can be high while adoption remains lower due to cost, device access, digital skills, or preference for fixed service.

Mobile penetration or access indicators (where available)

Household adoption indicators (county-level where available via Census)

County-level indicators for internet subscriptions are generally available through the U.S. Census Bureau’s tools and tables, including measures such as:

• Households with any internet subscription
• Households with broadband (fixed) subscriptions
• Households with a cellular data plan (often reported as a type of internet subscription)

These measures are accessible through the Census Bureau’s data platforms rather than always being presented as a single county “mobile penetration” rate. Relevant entry points include:

• The U.S. Census Bureau data portal (data.census.gov) for county-level internet subscription tables.
• American Community Survey (ACS) subject tables and detailed tables on “Computer and Internet Use,” typically used for household subscription status (American Community Survey (ACS)).

Limitation: The ACS internet subscription topic identifies subscription types and device presence in the household, but it does not provide a direct county statistic for smartphone ownership comparable to national survey series.

Network access indicators (availability)

For Lincoln County, provider-reported coverage for mobile broadband can be examined through the FCC’s map and underlying dataset:

• The FCC National Broadband Map (FCC National Broadband Map) allows filtering for mobile broadband and viewing reported 4G LTE and 5G coverage by provider.

Interpretation caution: FCC mobile availability is based on standardized coverage reporting and modeling; it is an availability indicator rather than measured user experience, and coverage can differ substantially between outdoor and indoor environments in forested, hilly, or lake-heavy areas.

Mobile internet usage patterns (4G/5G availability)

4G LTE

• 4G LTE is generally the baseline mobile broadband layer across most of Wisconsin’s populated areas, including rural counties. In Lincoln County, the FCC map is the primary public reference for which providers report LTE service and where.
• Rural morphology and land cover (forests, wetlands, lakes) can create localized coverage gaps or weaker indoor signal even where outdoor LTE availability is reported.

5G (availability and practical implications)

• 5G availability in rural counties often consists primarily of low-band 5G (broad coverage, modest performance improvements over LTE) rather than dense mid-band deployments typical of larger cities.
• The FCC map can be used to distinguish areas where providers report 5G coverage versus LTE-only coverage in and around Merrill and along major corridors.

Limitation: County-level, independently measured 4G/5G usage metrics (share of traffic on 5G, average mobile speeds, latency) are typically produced by private analytics firms and are not consistently published as comprehensive county statistics for all counties. Public datasets more reliably show availability than usage performance.

Common device types (smartphones vs other devices)

• At the county level, device type distributions (smartphone vs basic phone vs tablet/hotspot) are not commonly published in official public datasets in a way that supports definitive county estimates.
• Household survey data commonly used for device ownership analysis is more reliable at national and state scales than at an individual rural-county scale.

County-relevant proxy indicators that can be retrieved from Census tables include household access to:

• A smartphone
• A computer (desktop/laptop)
• Internet subscription type (including cellular data plan)

These are generally accessible through ACS “Computer and Internet Use” tables via data.census.gov, but county-level precision and margins of error can be limiting for small-area device-type estimates.

Demographic and geographic factors influencing mobile usage and connectivity

Rural settlement pattern and population density

• Dispersed housing increases the per-user cost of network buildout and tends to reduce tower density, which can affect signal strength and indoor coverage consistency.
• Lower density can also limit competition among carriers in some areas, which may influence plan pricing and adoption patterns.

Terrain, vegetation, and land cover

• Lincoln County’s extensive forest cover and varied landforms can contribute to:
  • More variable reception away from highways and population centers
  • Increased difficulty for higher-frequency signals (especially some 5G deployments) to penetrate vegetation and buildings, making low-band coverage more common in rural regions

Age structure and income (adoption influences)

• Household adoption of cellular data plans and smartphones is influenced by income, age, and education, but definitive county-level statements about smartphone reliance require county-specific survey estimates with acceptable precision.
• County-level socioeconomic context and broadband access planning documents are often available through state broadband resources, which may discuss barriers such as affordability and digital skills at a regional level.

A central statewide entry point for broadband planning and mapping in Wisconsin is the Wisconsin Public Service Commission broadband office (Wisconsin PSC Broadband), which provides program context and mapping resources relevant to rural counties.

Practical distinction: availability versus household adoption in Lincoln County

• Availability (network coverage): Best assessed through the FCC National Broadband Map mobile layers (FCC mobile broadband availability). This indicates where providers report 4G LTE and 5G service.
• Adoption (subscriptions and household access): Best assessed through ACS computer/internet subscription tables on Census.gov’s data portal, which can show the share of households subscribing to fixed broadband and/or cellular data plans (with statistical margins of error that should be reviewed).

Local and administrative context

General county context (communities, land use, and infrastructure priorities) is available from Lincoln County’s official website (Lincoln County, Wisconsin official website). County planning and regional transportation corridors often align with stronger mobile service continuity, while remote recreational and forested areas often align with more variable coverage.

Summary

• Mobile connectivity availability in Lincoln County is best described using the FCC’s mobile broadband availability data, which can show provider-reported LTE and 5G coverage patterns across the county.
• Mobile adoption/penetration is not consistently published as a single county-level smartphone ownership metric; the most robust public proxies are ACS household internet subscription measures, including cellular data plan subscriptions, accessible via Census.gov tools.
• Usage patterns and device mixes (smartphone vs other) are not reliably quantifiable at the county level in public datasets without relying on non-public or non-uniform commercial analytics; limitations should be stated when presenting county claims.
• Geography and rural settlement (forests, distance, low density) are primary structural factors affecting both the economics of network deployment and the on-the-ground experience of mobile coverage in the county.

Lincoln County is in north-central Wisconsin along the Wisconsin River, with Merrill as the county seat and proximity to Wausau in the regional economic sphere. The county’s mix of small-city services, manufacturing/healthcare employment, and surrounding forest-and-lakes recreation tends to align with social media use patterns typical of nonmetropolitan Upper Midwest communities, where Facebook remains especially common for local news, events, and community groups.

User statistics (penetration/active use)

• Overall social media use among adults (benchmark for local expectations): About 69% of U.S. adults report using social media, based on nationally representative survey work by the Pew Research Center’s Social Media Fact Sheet. Lincoln County-specific penetration is not consistently published in public, methodologically comparable datasets; national and Wisconsin-wide benchmarks are typically used for county context.
• Smartphone access as a practical driver: Social platform activity closely follows smartphone adoption; Pew’s Mobile Fact Sheet is commonly used to contextualize likely reach of mobile-first platforms (Facebook, Instagram, TikTok, Snapchat).

Age group trends (highest use by age)

Nationally, age is the strongest predictor of platform choice (Pew):

• 18–29: Highest overall social media participation and the broadest multi-platform use; heavy use of Instagram, Snapchat, and TikTok, alongside YouTube.
• 30–49: High overall use; Facebook and YouTube remain dominant, with substantial Instagram usage.
• 50–64: Moderate-to-high use; Facebook and YouTube dominate; lower penetration on Snapchat/TikTok.
• 65+: Lowest overall use; Facebook and YouTube account for most usage among social users.

Primary source for platform-by-age patterns: Pew Research Center platform demographics.

Gender breakdown

Across major platforms, gender differences are generally smaller than age differences, but some consistent skews appear in Pew’s platform demographic tables:

• Women tend to be more represented on Facebook, Instagram, and Pinterest.
• Men tend to be more represented on Reddit and are often slightly more represented on YouTube usage measures in some survey years. Reference: Pew Research Center Social Media demographics.

Most-used platforms (with available percentages)

The most consistently cited, nationally comparable platform-use percentages come from Pew’s fact sheet (U.S. adults). These rates are widely used to approximate likely platform mix in counties unless a dedicated local survey exists:

• YouTube: ~83% of U.S. adults
• Facebook: ~68%
• Instagram: ~47%
• Pinterest: ~35%
• TikTok: ~33%
• LinkedIn: ~30%
• WhatsApp: ~29%
• Snapchat: ~27%
• X (formerly Twitter): ~22%
• Reddit: ~22%

Source: Pew Research Center’s Social Media Fact Sheet (platform use among U.S. adults; percentages vary by survey wave and are reported in the fact sheet tables).

Behavioral trends (engagement patterns and preferences)

• Community information and local coordination: In nonmetro and small-city settings, Facebook commonly functions as a hub for community announcements, buy/sell activity, school and sports updates, local government alerts, and event promotion through Pages and Groups (consistent with Facebook’s broad penetration and older-skewing user base in Pew’s demographics).
• Short-form video growth: TikTok, Instagram Reels, and YouTube Shorts concentrate engagement among younger adults and are associated with higher time-spent patterns than text-forward platforms, aligning with national usage findings and industry reporting summarized in Pew’s platform overviews and longitudinal internet reports.
• News and civic content exposure: Social platforms are a major pathway to news for many adults; however, usage for news varies by platform, with Facebook and YouTube frequently cited in U.S. survey research on social news consumption. Reference baseline: Pew Research Center’s Social Media and News Fact Sheet.
• Generational platform separation: Older adults more often concentrate activity in Facebook and YouTube, while younger adults distribute activity across Instagram, TikTok, Snapchat, and YouTube, producing a two-track pattern where community updates skew Facebook-heavy and entertainment discovery skews video-first apps (Pew platform demographics).

Note on locality: Publicly available, methodologically consistent county-level social media penetration and platform share for Lincoln County is limited; the figures above reflect the most reliable standardized sources (Pew) used for county contextualization.

Lincoln County family-related public records are primarily maintained through Wisconsin’s vital records system. Birth and death records are created and held by local registrars and the Wisconsin Department of Health Services (DHS) Vital Records Office; certified copies are issued through DHS and participating local offices. Adoption records are generally sealed under state law and are handled through courts and state agencies rather than being publicly available through county registers.

Public access databases for associates and family-related connections are more commonly found in court and property records. Lincoln County court case information (including family, probate, and some civil matters) is searchable through the Wisconsin Consolidated Court Automation Programs (CCAP) Wisconsin Circuit Court Access (WCCA). Real estate documents and recorded instruments are maintained by the county Register of Deeds; access to recorded land records is provided through the Lincoln County Register of Deeds, which also lists office contact and in-person access details. Genealogical versions of vital records (older, non-certified) are available via the state’s Wisconsin Historical Society Vital Records index.

Privacy restrictions apply: recent birth records and many vital records require eligibility for certified copies; adoption records are typically closed; some court records may be confidential by statute or court order.

Types of records available

• Marriage records (marriage licenses/certificates)
  In Wisconsin, marriage license applications are issued by the county clerk and, after the marriage is performed and returned, the event is recorded as a marriage record (often evidenced by a certified “marriage certificate” issued from the record).
• Divorce records (judgments/decrees and case files)
  Divorce proceedings are civil court actions. The court record typically includes the judgment of divorce (often called a divorce decree) and related filings (pleadings, findings, orders).
• Annulment records (judgments)
  Annulments are handled through the circuit court and result in a judgment of annulment and related case filings, maintained similarly to divorce case records.

Where records are filed and how they can be accessed

• Lincoln County marriage records
  • Filed/created by: Lincoln County Clerk (marriage license issuance and local recording).
  • State-level custody and copies: Wisconsin vital records are also maintained by the Wisconsin Department of Health Services, Vital Records Office (statewide repository for vital events, including marriages).
  • Access routes:
    • County Clerk: commonly used for certified copies of Lincoln County marriage records.
    • Wisconsin Vital Records Office: issues certified copies statewide (subject to state eligibility rules and identification requirements).
• Lincoln County divorce and annulment records
  • Filed/created by: Lincoln County Circuit Court (part of Wisconsin Circuit Courts).
  • Access routes:
    • Clerk of Circuit Court (Lincoln County): official custodian of the case file and judgment, provides copies pursuant to court procedures and applicable access restrictions.
    • Wisconsin Circuit Court Access (CCAP): provides online docket-level and limited case information for many Wisconsin cases; document images are not generally available through the public CCAP portal. Some cases or fields may be restricted or excluded from online display under court rules and policies.

Typical information included in these records

• Marriage license application / marriage record
  • Parties’ names (including prior names), ages or dates of birth, and residences
  • Date and place of marriage ceremony
  • Officiant identification/signature and, historically, witnesses (format varies by era)
  • Marital status at time of application and information used to establish eligibility to marry (varies by period and form version)
  • Record identifiers (license number, filing dates, registrar/county certification details)
• Divorce judgment/decree
  • Names of the parties, case number, county, and court
  • Date of judgment and findings required by Wisconsin law
  • Orders on legal status of the marriage, property division, maintenance (spousal support), legal custody/physical placement, child support, and other relief when applicable
  • Related documents may include the summons and petition, financial disclosure forms, marital settlement agreement, and subsequent modification/enforcement orders
• Annulment judgment
  • Names of the parties, case number, county, and court
  • Date of judgment and the legal basis for annulment under Wisconsin law
  • Orders addressing children, support, and property as applicable

Privacy or legal restrictions

• Marriage records (vital records)
  • Wisconsin treats marriage records as vital records. Access to certified copies is regulated by state law and Vital Records administrative rules, including identity verification and eligibility requirements for certain certified copies.
  • Public access may be available through noncertified informational copies in some contexts, but certified copies used for legal purposes are issued under controlled procedures.
• Divorce and annulment court records
  • Wisconsin circuit court records are generally governed by Wisconsin’s open records principles and the Wisconsin Supreme Court Rules on access to circuit court records.
  • Certain information may be confidential or sealed by statute or court order (for example, protected identifiers, some family-court-related confidential records, or records restricted to protect minors or safety).
  • Online access (CCAP) may omit or limit details compared with the complete case file maintained by the Clerk of Circuit Court, and specific categories of cases or documents may be excluded from online display.

Lincoln County is in north-central Wisconsin, anchored by the city of Merrill and bordering Oneida and Marathon counties. It is largely rural and forested with small population centers, a substantial share of seasonal and recreational housing near lakes and public lands, and an older-than-average age profile typical of many Northwoods counties. Population and housing characteristics are documented in the U.S. Census Bureau’s data.census.gov portal and the American Community Survey (ACS).

Education Indicators

Public schools (count and names)

A single K–12 district serves most of the county’s population center (Merrill Area Public Schools), alongside smaller districts serving rural communities. A consolidated, authoritative list of public schools by name and address is maintained through the Wisconsin Department of Public Instruction (DPI) School Directory.
Note: A complete, up-to-date count and school-by-school names for Lincoln County require the DPI directory (the county contains multiple districts and school types; summarizing from memory is not reliable).

Student–teacher ratios and graduation rates

• Student–teacher ratios: District/school-level staffing and enrollment used to compute student–teacher ratios are reported by DPI in its district and school report cards and staffing datasets. The most consistent public reporting route is the Wisconsin School Report Cards.
• Graduation rates: Wisconsin reports 4-year cohort graduation rates by high school/district in the same report card system. Countywide graduation is not typically published as a single figure; district-level graduation rates represent the best available proxy for “county” outcomes.

Adult educational attainment

Adult education levels are available from the U.S. Census Bureau (ACS, 5-year estimates) for Lincoln County:

• High school graduate or higher (age 25+): reported in ACS table DP02 (“EDUCATIONAL ATTAINMENT”).
• Bachelor’s degree or higher (age 25+): also reported in DP02.
  Source: ACS educational attainment tables on data.census.gov.
  Note: Specific percentages are not included here because the prompt requires “most recent available,” and ACS values update annually; the authoritative current figures should be taken directly from the latest ACS 5-year release for Lincoln County.

Notable programs (STEM, vocational training, Advanced Placement)

• Career and Technical Education (CTE) / vocational pathways: Wisconsin districts commonly provide CTE pathways aligned with regional workforce needs (manufacturing, construction trades, health services, business/IT). District offerings are documented through district course catalogs and DPI CTE resources (overview at Wisconsin DPI Career and Technical Education).
• Advanced Placement (AP) / dual enrollment: AP participation and outcomes are often summarized in district profiles; dual-enrollment and transcripted credit opportunities in Wisconsin are frequently delivered via technical colleges and universities. Regional postsecondary career training is typically supported by Northeast Wisconsin Technical College and University of Wisconsin System institutions serving the broader region.
  Proxy note: Program availability varies by district and high school size; district-level documentation is the definitive source.

School safety measures and counseling resources

Wisconsin public schools implement safety planning under state requirements, typically including controlled entry practices, visitor management, drills, and coordination with local law enforcement and emergency management. Student services commonly include school counselors and access to school-linked mental health supports, with statewide frameworks and guidance reflected in DPI student services resources (see DPI Student Services/Prevention and Wellness).
Proxy note: Specific staffing ratios for counselors/social workers are published at district or school level rather than countywide.

Employment and Economic Conditions

Unemployment rate (most recent)

The most recent official county unemployment rate is published by the U.S. Bureau of Labor Statistics (BLS) Local Area Unemployment Statistics (LAUS) program and is also distributed through Wisconsin labor market tools:

• BLS LAUS (county unemployment)
• Wisconsin DWD Labor Market Information
  Note: A single “most recent year” value is not embedded here because LAUS is updated frequently; the definitive annual average is the latest published annual rate for Lincoln County in LAUS/DWD.

Major industries and employment sectors

Lincoln County’s employment base reflects a Northwoods mix of:

• Manufacturing (notably wood products, metal fabrication, and related supply-chain activity in the broader region)
• Health care and social assistance
• Retail trade and accommodation/food services (including tourism-linked demand)
• Construction (seasonal demand and residential/shoreland building)
• Public administration and education (local government and school districts) Sector distribution by place of work can be verified using the U.S. Census Bureau’s LEHD OnTheMap (workforce/industry) and ACS “industry by occupation” profiles on data.census.gov.

Common occupations and workforce breakdown

Common occupation groups in rural Wisconsin counties such as Lincoln typically include:

• Production, transportation, and material moving
• Office and administrative support
• Sales and related
• Healthcare support and practitioners
• Construction and extraction
• Management and business Occupation shares are reported in ACS occupation tables and can be cross-checked with LEHD OnTheMap workforce characteristics: ACS occupation data, LEHD OnTheMap.

Commuting patterns and mean commute time

• Mean travel time to work is provided by the ACS for Lincoln County (table DP03, commuting characteristics) via data.census.gov.
• Mode of commute: Rural counties generally show high driving-alone shares and limited fixed-route transit use; the ACS provides the county’s distribution (drive alone/carpool/work from home/etc.) in DP03.

Local employment vs. out-of-county work

County in-commuting and out-commuting flows are most directly measured with LEHD Origin-Destination Employment Statistics:

• LEHD OnTheMap (residence-to-work flows)
  This source quantifies the share of Lincoln County residents working within the county versus commuting to nearby employment centers (commonly to larger labor markets in adjacent counties).

Housing and Real Estate

Homeownership rate and rental share

The ACS provides:

• Owner-occupied vs. renter-occupied shares (DP04, housing characteristics) for Lincoln County via data.census.gov.
  Proxy note: Northwoods counties usually have higher owner-occupancy than urban counties, alongside a noticeable seasonal housing component near lakes and recreation areas.

Median property values and recent trends

• Median value of owner-occupied housing units is reported in ACS DP04.
• Recent trends: Year-to-year home value changes are best proxied by multi-year ACS comparisons and by home price indices at broader geographies (e.g., state/metro). County-specific market trend reporting can be supplemented by Wisconsin REALTORS® Association regional reports, but the ACS median value remains the standard public statistic for county comparisons.
  Source: ACS median home value (DP04).
  Note: The latest median value should be taken from the most recent ACS 5-year release for Lincoln County.

Typical rent prices

• Median gross rent is reported in ACS DP04 and provides the standard “typical rent” measure for county comparisons: ACS median gross rent (DP04).
  Proxy note: Rural counties often show lower median rent than Wisconsin’s larger metros, with limited multifamily inventory outside the principal city.

Types of housing

Lincoln County housing stock commonly includes:

• Single-family detached homes as the dominant occupied unit type
• Manufactured/mobile homes at a higher share than urban counties
• Small multifamily properties and apartments concentrated in Merrill and other small population nodes
• Seasonal/recreational units and rural lots near lakes, forests, and recreation corridors
  These compositions are quantified in ACS “units in structure” and “seasonal/occasional use” measures (DP04): ACS housing structure and seasonal use data.

Neighborhood characteristics (proximity to schools or amenities)

• Merrill generally concentrates the most direct access to schools, medical services, grocery retail, and municipal amenities.
• Rural townships and lake areas typically provide larger lots and proximity to outdoor recreation, with longer travel times to schools and services.
  Proxy note: Countywide, proximity to amenities is primarily a function of distance to Merrill and to state highway corridors; parcel-level proximity is not represented in ACS and requires local GIS.

Property tax overview (rates and typical homeowner cost)

Property taxes in Wisconsin are levied primarily at the local level (county, municipality, school district, technical college, and special districts). The most consistent public measures are:

• Effective property tax rate and median property taxes paid reported by the ACS (DP04) for Lincoln County: ACS property taxes paid and related housing costs.
• Tax bill drivers: School district levies and municipal services are typically major components in rural counties; tax levels vary significantly by municipality and school district boundaries within the county.
  Note: A single “average rate” for the county is best represented by the ACS effective measures; precise mill rates and typical bills by jurisdiction are published by local treasurers and the Wisconsin Department of Revenue, but they are not uniform countywide.