Property tax foreclosure in Wisconsin

The property tax process in Wisconsin, step by step

1. Your taxes become delinquent

   February 1 if the first installment is missed

   Property taxes are due January 31, or in two installments on January 31 and July 31. If the first installment is not paid within 5 working days after January 31, the whole unpaid tax is delinquent as of February 1. Delinquent taxes add 1% interest a month, and your county may add a penalty of up to 0.5% a month.

   Wis. Stat. §§ 74.11(2), (7), 74.47

2. The county takes a tax certificate

   September 1

   On September 1 the county treasurer issues a tax certificate to the county for every parcel with taxes still unpaid on August 31. This starts your redemption period. The county may not sell the certificate to a private buyer.

   Wis. Stat. § 74.57

3. Redemption period and partial payments

   2 years from the certificate (1 year in some places)

   You can redeem by paying the county treasurer the unpaid taxes plus interest, penalty and charges. You can pay in parts of at least $20, but partial payments do not stretch the deadline. The county can act after 2 years, or after 1 year if the certificate is held by a county of 750,000 or more people or by a city that collects its own taxes.

   Wis. Stat. §§ 75.01, 74.57(2), 75.521(3)(a)

4. Notice of tax deed or in rem foreclosure

   Tax deed: 3 months' notice. In rem: at least 8 weeks to redeem, then 30 days to answer

   For a tax deed, the county must serve you and any occupant and mortgagee with a notice that it will apply for a deed after 3 months. In an in rem case, the county files a list of parcels in circuit court, mails you a copy by certified or registered mail, and publishes a notice giving a last day to redeem at least 8 weeks out. You can redeem by that date, or file a written answer within 30 days after it, but only on limited grounds such as the tax was already paid.

   Wis. Stat. §§ 75.12, 75.521(3)(c), (5), (6), (7)

5. The county takes title

   After the deadlines pass

   If you do not redeem or answer, the court enters a judgment that gives the county full ownership, or the county records a tax deed. Your right to redeem ends when the tax deed is recorded or the judgment is entered, and the county becomes the owner.

   Wis. Stat. §§ 75.01(1)(b), 75.521(8), (13)

6. Right to buy back an owner-occupied home

   Before the county sells the property

   For a single-family, owner-occupied home, each county must have an ordinance letting the former owner, or heirs, buy it back before it is sold. The price is the county's costs, the taxes the property would have owed that year, and the amount needed to pay off other liens. Ask the county treasurer right away whether you qualify.

   Wis. Stat. § 75.35(3)

7. Your share of the sale proceeds

   Notice when the county takes the deed; money mailed after the sale

   When the county takes the deed, it must send you a certified or registered letter saying you may be entitled to part of a future sale. The county must generally advertise the home for sale within 180 days and reject bids under its appraised value on the first try. After the sale, it mails you what is left after its costs, the taxes and other charges, and other taxes you owe it, and if you do not claim the money within 1 year it becomes county unclaimed funds.

   Wis. Stat. §§ 75.36(2m), (3), 75.69(1)

Common questions in Wisconsin