The administrative divisions of Wisconsin include counties, cities, villages and towns. In Wisconsin, all of these are units of general-purpose local government. There are also a number of special-purpose districts formed to handle regional concerns, such as school districts.[1]
Whether a community is a city, village or town is not strictly dependent on the community's population or area, but on the form of government selected by the residents and approved by the Wisconsin State Legislature. Cities and villages can overlap county boundaries; for example, the city of Whitewater is located in Walworth and Jefferson counties.
poly 217 103 253 146 263 93 216 150 218 178 232 176 243 155 280 75 266 147 266 180 241 186 210 188 208 101 242 91 253 92 239 105 230 152 229 161 228 167 265 188 284 69 221 91 232 104 252 129 255 165 259 173 Bayfieldpoly 290 133 300 145 299 178 290 210 309 199 298 140 311 127 306 137 307 161 314 168 316 191 321 192 340 211 338 222 291 221 280 151 282 194 299 198 301 123 288 134 287 154 285 161 291 169 294 178 279 209 303 120 315 144 313 150 Ashlandpoly 327 135 332 170 362 214 384 197 357 144 324 173 341 141 346 143 Ironpoly 129 113 183 115 179 161 149 175 128 183 179 181 193 172 125 158 125 175 126 184 135 171 146 169 196 108 195 141 132 137 123 147 134 144 150 179 119 124 179 185 185 162 182 109 190 106 155 131 138 135 170 135 177 125 128 123 132 133 118 154 120 190 173 188 188 188 193 151 Douglaspoly 147 204 188 250 157 274 148 274 183 277 191 269 192 213 195 205 148 248 148 263 156 260 164 256 158 269 181 201 191 204 Washburnpoly 406 187 482 216 481 239 437 236 398 231 490 211 407 196 405 223 414 216 424 215 433 209 491 233 496 221 403 182 398 211 398 234 Vilaspoly 126 219 84 251 51 274 74 242 69 238 120 253 133 268 103 258 90 257 118 206 132 202 135 224 132 240 135 256 119 239 71 272 66 240 Burnettpoly 213 213 256 220 271 264 229 275 212 279 299 277 299 254 295 240 295 234 259 208 220 207 215 241 228 251 245 230 250 251 244 262 216 269 216 277 230 219 239 228 205 223 207 265 256 258 255 267 253 230 Sawyerpoly 318 239 366 246 305 316 328 322 363 325 370 296 372 274 372 260 372 244 316 272 314 292 311 302 324 284 311 254 376 323 Pricepoly 70 288 101 295 107 337 78 345 62 343 110 347 113 286 104 275 78 320 67 335 74 343 87 331 94 332 104 330 117 335 121 349 56 347 124 285 65 295 66 307 76 304 Polkpoly 734 364 698 434 676 434 700 443 695 428 687 425 718 411 704 441 672 444 671 429 760 328 758 326 Doorpoly 565 240 592 263 590 245 602 240 607 247 548 264 568 271 550 253 550 230 561 230 581 235 589 237 Florencepoly 388 312 401 327 389 308 408 313 449 336 445 368 413 371 386 367 444 312 408 326 394 346 385 349 389 357 422 309 429 310 403 322 387 329 390 336 445 320 446 322 410 337 Lincolnpoly 134 293 144 313 140 355 168 348 191 347 191 319 190 299 194 294 Barronpoly 214 294 214 302 285 309 246 332 215 335 239 296 279 295 293 317 286 327 261 335 244 340 244 322 256 321 208 314 209 326 231 296 254 315 254 319 Ruskpoly 398 251 470 282 464 308 491 306 482 257 391 293 437 292 437 255 457 252 394 273 395 281 454 290 461 299 495 256 496 274 450 255 Oneidapoly 507 234 525 240 526 307 509 293 544 287 562 318 552 322 526 317 511 305 568 284 568 301 510 274 534 262 543 284 554 282 508 286 532 239 534 255 535 262 503 294 Forestpoly 287 341 324 367 284 372 369 343 369 363 349 365 349 382 318 384 294 384 279 381 278 347 329 345 343 346 349 345 326 351 345 337 353 340 Taylorpoly 590 286 631 330 628 383 664 386 653 343 586 318 601 352 615 356 621 371 630 301 632 281 643 300 638 315 583 295 612 281 622 299 Marinettepoly 464 333 488 366 524 361 541 346 536 336 493 328 493 386 482 331 465 359 470 328 535 367 539 369 526 371 524 371 504 369 502 384 465 363 473 323 490 329 Langladepoly 261 752 309 740 305 775 309 808 320 787 321 746 322 716 268 777 289 786 299 802 299 771 Grantpoly 336 779 341 805 391 804 391 782 335 817 394 818 397 804 397 782 Lafayettepoly 409 773 454 776 409 781 443 803 422 820 408 812 453 815 457 785 413 804 428 807 446 779 Greenpoly 471 776 499 792 474 819 522 818 534 800 533 781 467 795 472 802 499 775 516 782 483 803 Rockpoly 548 781 561 792 553 816 588 818 591 794 589 781 546 792 546 778 546 800 558 776 580 776 586 782 553 801 Walworthpoly 338 719 360 736 344 760 389 759 397 729 394 718 340 742 341 755 361 719 388 720 373 720 365 720 344 728 379 726 Iowapoly 607 813 622 805 642 801 622 801 652 801 653 816 619 817 603 816 621 801 Kenoshapoly 608 773 618 773 604 787 639 788 656 783 656 774 604 771 603 793 603 776 599 775 602 792 Racinepoly 416 704 450 729 418 751 412 750 478 747 495 725 495 707 495 701 416 720 418 734 421 739 433 733 449 696 498 743 490 751 471 723 433 739 451 719 Danepoly 516 720 519 723 560 722 559 748 519 753 513 757 568 757 523 744 514 744 Jeffersonpoly 590 658 597 675 583 693 605 699 616 686 616 664 617 654 Washingtonpoly 521 643 521 658 521 692 576 649 567 687 556 646 551 694 549 655 561 645 572 641 533 697 533 654 543 659 543 651 537 663 Dodgepoly 371 640 410 643 365 689 386 690 397 684 412 668 421 658 369 654 362 662 371 674 380 667 421 646 423 655 369 648 Saukpoly 575 716 573 718 575 750 600 749 618 718 613 746 608 716 614 752 604 719 Waukeshapoly 632 717 634 742 632 758 650 758 644 719 Milwaukeepoly 637 655 636 696 647 655 630 700 632 653 647 653 649 655 651 661 643 667 Ozaukeepoly 447 641 448 675 496 677 495 646 Columbiapoly 258 679 249 710 253 685 277 692 282 708 271 719 254 726 298 671 256 699 270 674 Crawfordpoly 309 654 308 695 350 688 350 658 Richlandpoly 519 386 539 388 550 404 556 392 561 405 552 413 546 387 559 387 520 399 544 408 556 414 561 388 Menomineepoly 493 407 503 433 527 435 573 435 582 451 569 457 537 425 502 435 498 422 519 417 Shawanopoly 381 406 404 415 442 435 424 448 366 444 356 415 375 381 424 385 448 399 455 418 449 435 Marathonpoly 199 366 204 395 239 404 262 387 263 374 259 360 243 353 210 356 192 382 200 400 209 408 220 410 239 410 256 412 262 398 231 394 Chippewapoly 136 375 137 399 140 428 158 444 171 432 176 410 164 385 164 373 151 363 133 366 Dunnpoly 126 483 120 479 117 476 126 475 129 465 131 458 131 454 142 452 154 452 168 453 127 450 131 467 127 488 118 486 112 484 111 479 113 477 148 451 Pepinpoly 149 473 149 497 161 516 174 528 191 518 186 500 187 491 188 480 175 471 Buffalopoly 63 428 71 445 86 458 100 458 109 442 114 426 95 420 67 423 Piercepoly 352 536 369 539 375 555 377 575 383 597 381 614 368 619 359 619 352 615 Juneaupoly 444 537 446 555 460 564 489 566 508 561 510 544 510 536 Wausharapoly 430 480 435 503 447 507 457 507 467 502 472 497 472 483 472 470 460 464 429 467 Portagepoly 496 585 509 589 516 602 512 615 503 621 495 621 483 614 513 585 Green Lakepoly 594 536 589 555 596 562 604 564 611 565 616 565 619 557 619 551 620 541 Calumetpoly 444 581 440 601 450 616 461 614 470 604 476 595 477 582 477 578 Marquettepoly 673 460 685 465 683 490 671 503 662 495 662 467 Kewauneepoly 621 595 644 599 658 621 646 632 632 635 619 633 Sheboyganpoly 658 524 664 537 657 561 636 570 624 558 639 532 673 523 Manitowocpoly 244 624 238 645 259 658 272 660 286 654 295 633 302 622 Vernonpoly 564 476 589 494 580 505 568 509 551 506 546 485 578 476 594 478 601 488 602 495 593 504 571 513 569 495 578 497 Outagamiepoly 492 460 515 467 519 484 521 501 516 516 506 517 493 517 485 517 483 466 Waupacapoly 213 472 234 486 232 509 232 528 223 540 215 544 205 544 194 539 Trempealeaupoly 83 367 105 374 109 390 97 403 82 414 68 408 60 400 52 388 59 371 70 362 107 365 115 374 115 386 115 405 108 410 St. Croixpoly 203 426 223 426 243 434 249 444 249 454 236 460 219 456 201 450 190 441 186 429 Eau Clairepoly 544 600 541 618 557 624 584 634 599 634 609 615 610 601 596 589 572 589 550 596 Fond du Lacpoly 257 495 255 513 259 528 277 526 297 526 311 521 311 511 309 505 303 500 290 499 270 493 256 487 253 482 247 485 247 502 248 534 252 539 262 539 273 535 298 533 313 533 325 527 327 516 286 513 265 511 261 519 261 523 279 520 Jacksonpoly 285 404 282 429 283 453 293 475 308 476 321 476 338 469 341 455 341 434 340 418 331 403 Clarkpoly 240 570 231 581 231 597 240 600 255 600 261 598 266 593 268 576 266 566 256 563 238 561 231 567 226 575 La Crossepoly 303 550 282 566 281 587 292 598 306 600 324 599 329 592 330 581 329 568 324 558 318 553 308 553 294 559 336 606 338 588 338 578 335 556 328 548 316 545 302 545 290 545 283 547 278 558 276 573 276 590 296 604 321 605 313 560 294 584 304 592 324 575 292 568 286 583 278 603 316 609 333 609 338 554 Monroepoly 565 353 581 353 581 361 582 370 582 385 582 399 582 406 586 411 595 410 601 410 601 397 601 389 601 384 604 387 604 405 608 420 610 429 615 441 622 441 631 432 634 426 638 411 Ocontopoly 410 538 422 546 423 562 424 571 424 587 424 592 422 601 417 607 408 608 404 608 394 596 392 591 393 575 395 556 396 546 421 538 426 558 427 570 431 588 431 607 431 617 427 623 423 623 420 623 414 622 415 581 419 575 420 575 421 591 Adamspoly 361 465 374 464 386 466 396 470 396 479 398 492 400 508 393 515 384 515 370 515 362 514 359 513 353 512 351 488 352 473 353 468 394 461 404 503 404 517 396 518 390 506 388 490 388 481 388 476 390 474 393 473 395 499 398 504 Woodpoly 619 481 618 500 618 511 630 510 640 505 647 497 648 489 648 481 614 475 614 495 614 510 622 517 633 517 627 504 622 503 Brownpoly 540 541 528 565 543 583 567 577 570 563 562 545 539 540 528 556 547 568 549 560 541 555 555 558 532 537 577 539 Winnebago
desc bottom-leftThe county is the primary political subdivision of Wisconsin. Every county has a county seat, often a populous or centrally located city or village, where the government offices for the county are located. Within each county are cities, villages and towns. As of 2016, Wisconsin had 72 counties.[1]
A Board of Supervisors is the main legislative entity of the county. Supervisors are elected in nonpartisan elections for two-year terms (except in Milwaukee County where the Milwaukee County Board of Supervisors served four years). In May 2013, the Wisconsin Legislature passed a bill that will reduce the terms of office from four years to two years for the Milwaukee County Board of Supervisors.[2] The type of executive official in each county varies: 11 counties have a County Executive elected in a nonpartisan election for a four-year term; 20 counties have appointed County Administrators; and 41 have appointed Administrative Coordinators. Other officials include sheriffs, district attorneys, clerks, treasurers, coroners, surveyors, registers of deeds, and clerks of circuit court; these officers are elected for four-year terms. In most counties, elected coroners have been replaced by appointed medical examiners. State law permits counties to appoint a registered land surveyor in place of electing a surveyor.[1]
Counties are generally responsible for social services, such as child welfare, job training, and care of the elderly; and public land management, such as care of parks. Law enforcement and road maintenance are also administered by the county, in conjunction with local municipalities. While cities and villages have certain powers based on the Wisconsin state constitution, the state legislature has granted various powers to counties and towns. These powers represent the sum of what counties can do and it is feasible that the legislature could revoke particular powers. (In short, cities and villages have home rule but counties and towns do not.)
As of October 18, 2022, 68 of the state's 72 counties also maintain their own sales tax separate from the state for items such as local county road maintenance, usually averaging around .1-.5% in addition to the state 5% sales tax.[3]
In Wisconsin, a city is an autonomous incorporated area within one or more counties. It provides almost all services to its residents and has the highest degree of home rule and taxing jurisdiction of all municipalities. Cities are generally more urbanized than towns. As of 2015, Wisconsin had 190 cities.[1]
The home rule authority granted to cities allows them to make their own decision about their affairs, administration and much of their public policy, subject to state law.
Cities can choose to hire a city administrator or city manager, instead of electing a mayor. In cities that have city administrators, the head of the common council may be referred to as mayor. Cities are governed by Common or City Councils consisting of the mayor or city manager and elected aldermen or council members. City officers include mayor or city manager, treasurer, clerk, attorney, and health officials. Cities may also, by their discretion, have an engineer, comptroller, assessors, street commissioner, and a board of public works.[1]
Cities in Wisconsin are divided into four classes:
There are exceptions to these classes, however; in order for a city to move from one class to the next, certain governmental changes need to take place and the mayor must publish a proclamation. For these reasons, Madison is a second class city, even though it exceeds the 150,000 resident threshold, and several cities with a population of over 10,000 are fourth class cities.[4]
In order to incorporate as a city, a community must have at least 1,000 citizens if it is in a rural area or 5,000 if it is in an urban area.[1] Cities are able to expand their area by annexing land from towns when land owners request local service.
In Wisconsin, a village is an autonomous incorporated area within one or more counties. It provides various services to its residents and has a degree of home rule and taxing jurisdiction over them. As of 2015, Wisconsin had 407 villages.[1]
In order to incorporate as a village, a community must have at least 150 citizens if it is in a rural area or 2,500 if it is in an urban area. The home rule authority granted to villages allows them to make their own decisions about their affairs, administration and much of their public policy, subject to state law.[1]
Villages are governed by a Village President and a Board of Trustees. Village officers include a president, clerk, treasurer, and assessor. Villages may also elect to hire a village manager to oversee day-to-day operations instead of an elected village president; nine villages had done this as of 2015. An additional 77 villages in Wisconsin employ village administrators.[1]
In Wisconsin, a town is an unincorporated jurisdiction within a county; Wisconsin towns are thus similar to civil townships in most other states. All residents of Wisconsin who do not live in a city or village live in a town. Towns provide a limited number of services to their residents. The U.S. Census Bureau considers Wisconsin towns to be minor civil divisions. As of 2015, Wisconsin had 1,255 towns.[1] Towns often have the same names as adjacent cities or villages.[5] For example, the unincorporated Town of Cedarburg is adjacent to the city of Cedarburg, and the Town of New Glarus completely surrounds the village of New Glarus. There may also be more than one town in the state (although not within the same county) with the same name. For example, there are towns named Albion in Dane County, Jackson County, and Trempealeau County.
Towns have less authority than villages and cities; they do not, for instance, have home rule granted to them by the state, but instead have only the specific powers granted to them under state statute. At the minimum, towns maintain their roads, and may maintain either volunteer or "municipal" fire departments, where the firehouse is maintained by the town government. Towns may choose to engage in zoning or provide more services, however, overlapping with those provided by the county. In most cases, towns provide limited services and thus town residents often pay lower taxes than their city or village counterparts. Some towns have been authorized to exercise village powers, increasing their authority.[1]
Towns are governed by Town Boards, with the board chairperson at its head. These boards normally consist of three supervisors, though towns with village powers or more than 2,500 people may have up to five supervisors. Town supervisors are elected every two years. Towns also have clerks, treasurers and assessors either elected or appointed by the board. In addition, every town must hold an annual town meeting in the beginning of April. At this town meeting, the electors may authorize the town board to take certain actions or change the make up or wages of town supervisors or officers.[1]
Towns are often annexed by neighboring cities and villages in whole or in part. In Brown County, the Town of Preble was incorporated wholly into the city of Green Bay in 1964, thus terminating its status as a town. Piecemeal annexation has left some rather small towns, such as the Town of Germantown which covers 1.7sqmi, or the Town of Brookfield covering 5.5sqmi. This contrasts with the Town of Winter which covers 279.5sqmi. Most towns are about the size of a survey township, or 36sqmi. The Town of Menominee is unique in that it is co-extensive with the County of Menominee, and covers 365sqmi; this is due to its unique history and connection with the Menominee Indian Reservation.
In southern Wisconsin, towns are often co-terminous with survey townships, which were established to plat land. Survey townships are not political jurisdictions. The survey, or Congressional, townships, were mapped in the Public Land Survey System, and are subdivided into 36 sections of one square mile each. In Wisconsin, the grid system is based on a Point of Beginning (POB) created by surveyor Lucius Lyon in 1831 near Hazel Green, Wisconsin (the Fourth Principal Meridian) and used the Illinois boundary for a baseline. Development based on this grid system can be seen on maps today as the major through streets, such as those in Milwaukee, which coincide with boundary intersections. Lyon's POB is observed by a Wisconsin Historical Marker and a reset surveyor's monument.[6]
Towns are the only unit of government that allows residents to direct decision by voting at local meetings.[7] Towns tend to be sparsely populated. The most populous town in Wisconsin is Grand Chute which has the services, taxes, and urban character that are typically found in cities. When towns reach a size sufficient to make their form of government difficult to sustain, they frequently incorporate into a village or city, as the village of Fox Crossing did in 2016, or as the village of Kronenwetter did in 2002–2003.
See also urban town, a proposal for semi-incorporation of more urbanized towns.
There are numerous examples of unincorporated communities throughout the state. These areas are administered by the town or municipality in which they exist. They serve as useful local reference to specific places and are sometimes included in vital records.[8] Many of these named places contain a small cluster of houses, a church or local business such as store or tavern. Although they do not have any governmental function, most are recognized for the common usage and are marked with official green informational highway signs listing the place name with the word 'Unincorporated' underneath. Many of these named places are also placed on the official Wisconsin state highway maps issued by the Wisconsin Department of Transportation but these names were not listed in the index on the same maps until several years ago.[9] Examples include Frog Station, Poland, and North Leeds.
In Wisconsin, special purpose units of government provide specialized services for those who live within the district. They are empowered to tax residents of the district for the services provided in common. Special districts often cross the lines of cities, villages and towns. In 2006, Wisconsin had over 1,100 special districts.[10]
These special units of government are created to address issues that are regional in nature, and sometimes to bypass the limits on debt that each municipality may have. The state can also exert more control on special districts through the governor's appointments to district boards. Politicians also set up some special districts to insulate themselves from the sometimes unpopular taxes these boards levy, since the boards are often appointed and not elected.[10]
School districts are the most common kind of special district. They provide, arrange or contract for all public education services, including special education and school transportation, the latter also for non-public schools. In 2006, Wisconsin had more than 440 school districts.[10]
School districts are often not precisely co-extensive with municipalities that bear the same name, meaning that a child living in a municipality might attend a school associated with a different municipality, or even a different county. Residents pay school taxes to the same school district in which they live and in which their children attend school.
Wisconsin's sixteen technical college districts levy taxes to fund the Wisconsin Technical College System. These sixteen technical colleges provide occupational training for their residents.[10]
The Southeast Wisconsin Professional Baseball Park District and the Professional Football Stadium District were created to raise money for the building of Miller Park and Lambeau Field, respectively.[10]
The baseball district built, operates and manages the stadium used by the Milwaukee Brewers. It financed its activities through the sale of bonds, which were repaid from funds generated by a 0.1% sales and use tax on goods valued at over $10.00 sold in the district. The tax was in effect in the counties of Milwaukee, Ozaukee, Racine, Washington and Waukesha[10] from 1996 to 2020.[11]
The football district issued bonds to renovate the stadium used by the Green Bay Packers. It repaid its bonds through a 0.5% sales tax on goods sold in the district, which was coextensive with Brown County and was discontinued in 2015, with extraneous revenue at the time distributed to cities in Brown County.[10]
Other types of special districts include: