Behind on Property Taxes in Wisconsin?

Back Taxes in Wisconsin: Your Options

This page explains what happens in Wisconsin when property taxes on land go unpaid. It covers the due dates, interest and penalty, the tax certificate the county treasurer issues to the county, the county foreclosure that can follow two years later, how to redeem, and the choices you have. It is written for owners of vacant land, including people who inherited a lot with back taxes.

Back taxes do not stop you from selling. Until the county takes title by tax deed or court judgment, you still own the land, and you can redeem it or sell it and have the taxes paid at closing from the sale. This page is general information, not legal or tax advice. For your own parcel, ask the county treasurer or a Wisconsin attorney.

When Wisconsin property taxes become delinquent

Wisconsin property taxes are due in full on or before January 31. You may instead pay in two equal installments, the first by January 31 and the second by July 31 (Wis. Stat. 74.11).

If you miss the first installment, the whole unpaid tax is delinquent as of February 1. If you miss the second installment, the unpaid balance is delinquent as of August 1 (Wis. Stat. 74.11).

Penalties and interest on late taxes

Interest on delinquent property taxes is 1 percent per month or part of a month (Wis. Stat. 74.47). That is 12 percent per year, and a partial month counts as a full month.

A county, and some cities, may also add a penalty of up to 0.5 percent per month by ordinance (Wis. Stat. 74.47). Ask your county treasurer whether your county charges the penalty.

What the county does next

Wisconsin does not hold an annual tax lien auction for investors. On September 1 each year, the county treasurer issues a tax certificate to the county itself for every parcel with taxes still unpaid at the close of business on August 31 (Wis. Stat. 74.57).

Two years after the certificate date, the county can take the land. One path is a tax deed: the county serves a notice on the owner, any occupant and mortgage holders, warning that it will apply for a tax deed after 3 months (Wis. Stat. 75.12). The other path is an in rem foreclosure in circuit court. The county mails notice by certified mail to owners and mortgage holders and publishes it, and the notice sets a last day for redemption at least 8 weeks after first publication. If no one redeems, the court gives the county full title (Wis. Stat. 75.521).

After the county takes title, it can sell the land at auction or by another method its ordinance allows (Wis. Stat. 75.36). Counties choose their own path and timing, so confirm the status of your parcel with the county treasurer.

Redemption: getting your land back

Anyone can redeem the land before the tax deed is recorded. You pay the unpaid taxes with interest and any penalty from the date on the tax certificate, plus other charges allowed by law (Wis. Stat. 75.01). In an in rem case, you must redeem by the last day in the notice and also pay the county's reasonable costs to start the case (Wis. Stat. 75.521).

After the county owns the land, a former owner may be able to buy it back before the county sells it, by paying the county's costs and the taxes owed (Wis. Stat. 75.36). If the county sells the land, it deducts its costs and the taxes, then sends the rest to the former owner. The county mails notice, and the former owner has one year to claim the money (Wis. Stat. 75.36).

Your options if you are behind

You have more choices while the redemption right is still open. The earlier you act, the less interest and cost you pay.

• Pay the full amount due. Ask the county treasurer for a payoff figure for the day you plan to pay.
• Ask the county treasurer whether it offers a payment plan for delinquent taxes. State law does not require one, and interest keeps running while you pay.
• Redeem before the deadline. Get the exact last day in writing from the county treasurer.
• Sell the land. A sale pays the back taxes at closing. You can get a cash offer for your Wisconsin land within 24 hours, with no fees or commissions, and we pay the closing costs.

Selling land with back taxes in Wisconsin

You can sell land that has unpaid taxes. The taxes, interest and costs owed on the parcel are paid at closing from the sale money, and you receive the rest. This works until the redemption right ends. In Wisconsin that means any time before the county takes title by tax deed or court judgment.

EasyLotBuyer buys vacant land with back taxes, liens, title issues and no road access, and buys from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale.

Where to check your tax status

Ask the county treasurer for the years owed, the payoff amount and whether a tax deed or foreclosure has started. Many counties have an online land records search.

The Wisconsin Department of Revenue property tax page explains how property tax works in the state.