Wisconsin municipalities rely on property tax revenue more than many states in the country and the percentage is even higher for communities in Door County. According to the Wisconsin Policy Forum, the average municipality receives approximately 42 percent of its revenue from property taxes, almost double the reliance of other states. It can be even higher in communities like Sister Bay, where nearly 75 percent of its revenue comes from property taxes. Finance director Tasha Rass says in addition to adding the Premier Resort Area Tax (PRAT) last summer, they have tried to alleviate the stress on local taxpayers in other ways.

Rass says Sister Bay is constrained by its size and location when it comes to generating other sources of revenue for the village. Other municipalities across the country rely on different sales and income taxes to help lift some of the burden off of local property taxpayers.