Budget Information
Budget Information
Understanding the Glendale-River Hills School District Portion of Your Tax Bill
Understanding Your Tax Bill
Tax bills are mailed annually in mid-December. The following information will help you to understand the different sections of the tax bill.
There are two (2) taxing municipalities within the Glendale-River Hills School District boundaries; the City of Glendale and the Village of River Hills.
The image below shows a tax statement for 2025 for a property located in the City of Glendale. Each municipality’s tax bill may look slightly different, but the same general information is provided.
- Referendum/Resolution Reminder: State law requires that the items listed are displayed on Wisconsin property tax bills for each county, municipality, school district and technical college that has a temporary change in tax levy approved after December 31, 2014, by referendum or resolution (for towns with a population under 3,000). This is not a special assessment for any individual jurisdiction listed on the bill.
- Assessed Value Land: The value of taxable land, as determined by the assessor for the purpose of taxation.
- Assessed Value Improvements: The value of taxable buildings, as determined by the assessor for the purpose of taxation.
- Total Assessed Value: The total value of land and buildings, as determined by the assessor for the purpose of taxation. This figure is the sum of (B) and (C ) and it may be higher or lower than the current market value of the property. This is multiplied by the net assessed value rate (tax rate) to determine the amount of tax that each property owner must pay.
- Average Assessment Ratio: The average assessment ratio is determined by the Wisconsin Department of Revenue and is used in calculating the estimated fair market value shown on the tax bill. The assessed value divided by the average assessment ratio = estimated fair market value.
For example, if the assessment of a parcel of land, which sold for $150,000 (fair market value) was $140,000, the assessment ratio is said to be 93% (140,000 divided by 150,000).
- Net Assessed Value Rate (Tax Rate): The tax rate is determined by dividing the amount of the tax levy - that is, the total amount that is taxed in the entire district - by the total assessed value of all property in the district. The tax rate is then multiplied by the total assessed value to determine the amount of tax that each property owner must pay.
- Estimated Fair Market Land: This figure is the assessed value land figure (B) divided by the average assessment ratio (E).
- Estimated Fair Market Improvements: This figure is the assessed value improvements figure (C ) divided by the average assessment ratio (E).
- Total Estimated Fair Market Value: This figure is the sum of the estimated fair market land figure (G) and the estimated fair market improvements figure (H).
- School Levy Tax Credit: The school levy tax credit is a credit that is paid to municipalities, not the school district. It issues revenues back to the public in an effort to offset property taxes. This credit is automatically applied to all properties that qualify. It is funded using income, sales and excise taxes. Despite the fact that these funds do not go to schools, the state considers these dollars part of its commitment to education. School levy tax credits are distributed based on each municipality’s share of statewide levies for school purposes. These amounts are decided based on the value of an individual property as a percentage of the district’s total value. Last year the full credit was applied to the GDRH portion of the tax bill. This year, the credit is split evenly between GDRH and Nicolet. While this change did not reduce the overall tax credit received by taxpayers, it affected how the GDRH portion of the bill was presented.
- Taxing Jurisdiction: Any entity authorized by law to levy taxes on property located within its boundaries. This includes the state, the city (or other local government), the county, the school district, and/or the local technical college.
- State Aid: This shows the revenue received from the state for each jurisdiction, for this and the prior year.
- Information from Prior Years: This shows the taxes for each jurisdiction. For comparison, the figures for the prior year are listed with the percent change.
- Net Property Tax: This figure is the total property tax minus the lottery and gaming credit, described below.
- First Dollar Credit and Lottery and Gaming Credit: Like the School Levy Tax Credit, the First Dollar Credit issues revenues back to the public to offset property taxes. This money does not go to schools, although the state considers it part of its commitment to education. It should be automatically applied to all qualifying properties.
The Lottery and Gaming Credit is a property tax credit, which is provided by the State from its lottery and gaming revenues. The lottery and gaming credit is determined in November of each year and depends on the revenue gained from lotteries, parimutuel on-track betting, and bingo for the year. In most cases, the credit is applied automatically.
Understanding the Glendale-River Hills School District 2025 Tax Levy
The Glendale-River Hills School District levied a 2025 tax of $15,821,549 on the properties of the District. The equalized value of the properties in the District total $2,495,820,450. The mill rate is $6.34.
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96.87% of the School District is in the City of Glendale Taxation District. The remaining 3.13% is in the Village of River Hills Taxation District. The tax is apportioned to each taxation district according to the tax apportionment equalized value of the taxation district.
The District levied $2.66 million less for the 2025-26 school year. This was the result of the $1.58 million operating referendum ending and a significant increase in State Aid. Both the City of Glendale and the Village of River Hills saw a lower tax levy from the Glendale-River Hills School District.
In the fall of 2024 the voters approved an operational referendum for the school district to exceed the revenue limit by $4.5 million for two (2) years. The district was in the last year of a prior referendum which allowed the district to exceed the revenue limit by $1.58 million. The $1.58 million ended in 2025. The $4.5 million operation referendum is in its second and last year and will end in 2026.
Understanding Vouchers for Private and Parochial Schools
On November 5, 2025, the Glendale-River Hills Board of Education passed a resolution calling for voucher transparency. The signed resolution was sent to the Mayor of Glendale, with a request that the amount that the District levies to pay for private and parochial school vouchers be included on property tax bills. The rationale for asking this was to provide transparency to taxpayers, so property owners can see the amount that is being levied that does not go directly to the school district.
Mayor Bryan Kennedy and the City Council agreed to add this information to the tax bill insert. The note reads as follows: “Of the amount levied by the Glendale-River Hills School District, $968,804 is for the purpose of funding private school vouchers, as required by State law.”
The December 2025 property tax bills will reflect what the GDRH District levies additionally, to pay for voucher programs. For 2025, that additional amount levied $968,804. The total amount levied for all municipalities is $15,821,549.
The voucher amount levied equals about $38.8 per $100,000 of an individual's fair market value. (Example: If you own a home with a fair market value of $300,000, $116 of your taxes paid to GDRH is for the purpose of recouping funds withheld by the state for private and parochial school vouchers.)
The projected 2025 Glendale-River Hills School District (GDRH) tax level Mill Rate is $6.34 based on total estimated equalized property values.
If you have additional questions regarding the GDRH School Tax Levy portion of your tax bill please contact Michelle Brown, Director of Business Operations for the Glendale River Hills School District at michelle.brown@gdrh.org
