State Statutes Regarding Tax Collection



	County Treasurer Payment of Property Taxes Lottery Credit

STATE STATUTES REGARDING PROPERTY TAX COLLECTION

The following excerpted sections of the Wisconsin State Statutes relate to collection of property taxes :

74.09 Property tax bill and related information.

(6) EFFECT OF FAILURE TO RECEIVE. Failure to receive a property tax bill does not affect the validity of the general property taxes, special taxes, special charges and special assessments levied or the collection of delinquent general property taxes, special taxes, special charges and special assessments.

74.11 Dates for payment of taxes, special assessments and special charges.

1.	APPLICABILITY. General property taxes, special assessments, special charges, and special taxes collectible under this chapter are payable as provided in this section, except as provided in ss. 74.12 and 74.87.
2.	REAL PROPERTY AND LEASED IMPROVEMENT TAXES. All taxes on real property and on improvements on leased land shall be paid in one of the following ways:
	a.	In full on or before January 31^st; and
	b.	In two (2) equal installments, unless subject to sub. (5), with the first installment payable on or before January 31^st and the second installment payable on or before July 31^st.
3.	WHEN NO INSTALLMENTS. If the total real property tax levied on a parcel of property is less than $100, or if the total property tax levied on an improvement on leased land is less than $100, it shall be paid in full on or before January 31^st.
4.	DELINQUENT FIRST INSTALLMENT. If the first installment of taxes on real property or improvements on leased land is not paid on or before January 31^st, the entire amount of the taxes remaining unpaid is delinquent as of February 1^st.
5.	DELINQUENT SECOND INSTALLMENT. If the second installment of taxes on real property or improvements on leased land is not paid on or before July 31^st, the entire amount of the taxes remaining unpaid is delinquent as of August 1^st, and interest and penalties are due under sub. (11).
6.	PAYMENT PRIORITY. (a) Except as provided in pars. (c) and (d), if a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:
	1g.	Personal property taxes;
	1m.	Delinquent utility charges;
	1r.	Special charges;
	2.	Special assessments;
	3.	Special taxes; and
	4.	Real property taxes.

74.69 Timely payment.

GENERAL RULE. If payment is required by this chapter to be made by a taxpayer on or before a certain date, the payment is timely if it is mailed in a properly addressed envelope, postmarked before midnight of the last day prescribed for making the payment, with postage prepaid, and is received by the proper official not more than five (5) days after the prescribed date for making the payment.