Sharing and charging back of taxes due to palpable errors.
Recovery of unlawful taxes.
Claim on excessive assessment.
Charging back refunded or rescinded taxes; sharing certain collected taxes.
Charge back of personal property taxes; subsequent distributions.
RETURN AND COLLECTION OF DELINQUENT TAXES
Return of unpaid taxes, special assessments and special charges.
Certificate of delinquent taxes; endorsement of treasurer's bond.
Interest and penalty on delinquent amounts.
Penalty for transfer of ownership.
Payment of delinquent taxes in instalments.
Discharge of delinquent taxes.
Personal liability for delinquent taxes and other costs.
Action to collect delinquent personal property taxes.
ISSUANCE OF TAX CERTIFICATE
Issuance of tax certificate.
Notice of issuance of tax certificate.
Correction of description on tax certificate.
Retention of tax certificate and other information.
Lands acquired by state.
Effect on taxes of revision of taxing jurisdiction boundary.
Rights of occupant or tenant who pays taxes.
Vacancies in office; how taxes collected.
Effect on lien of payment of taxes by lienholder.
Lienholder may contest tax.
EXCEPTIONS FOR 1ST CLASS CITIES
Procedure in authorized city.
Payments in authorized cities.
Subch. I of ch. 74 Note
NOTE: 1987 Wisconsin Act 378
, which repealed and recreated Chapter 74, contains notes explaining the revision.
In this chapter:
"General property taxes" means taxes levied upon general property, as defined in s. 70.02
, and measured by the property's value.
"Proportionate share of general property taxes", for any taxing jurisdiction, means the amount resulting from multiplying the total general property tax levy of the taxing jurisdiction, as reflected in the tax roll, by the percentage which results from dividing:
The amount of general property taxes collected by the taxation district treasurer or county treasurer, through the last day of the month preceding the date upon which settlement is required, minus amounts previously settled or settled in full, by
The amount of the total general property taxes levied on the taxation district tax roll.
"Special assessment" means an amount entered in the tax roll as an assessment against real property to compensate for all or part of the costs of public work or improvements which benefit the property. "Special assessment" includes any interest and penalties assessed for nonpayment of the special assessment before it is placed in the tax roll.
"Special charge" means an amount entered in the tax roll as a charge against real property to compensate for all or part of the costs to a public body of providing services to the property. "Special charge" includes any interest and penalties assessed for nonpayment of the special charge before it is placed in the tax roll. "Special charge" also includes penalties under s. 70.995 (12)
"Special tax" means any amount entered in the tax roll which is not a general property tax, special assessment or special charge. "Special tax" includes any interest and penalties assessed for nonpayment of the tax before it is placed in the tax roll and any charge under s. 66.606 (1) (a) 2.
that is placed on the tax roll under s. 66.606 (2)
"Taxation district" means a city, village or town or, if a city or village lies in more than one county, that portion of the city or village which lies within a county.
"Taxing jurisdiction" means any entity authorized by law to levy taxes on general property which is located within its boundaries.
History: 1987 a. 378
; 1989 a. 335
COMMENCEMENT OF COLLECTION PROCESS
Delivery of tax rolls. 74.03(1)
Except as provided in sub. (2)
, the clerk of the taxation district shall transfer the tax roll, prepared under s. 70.65
, to the treasurer of the taxation district by December 8.
The clerk of the taxation district shall transfer the tax roll, prepared under s. 70.65
, to the treasurer of the taxation district by the 3rd Monday in December if the taxation district has in effect a policy under which it issues a check for the excess of the amount escrowed by a taxpayer and paid to the taxation district by December 31 over the amount of taxes due within 15 business days after the amount is paid to the taxation district.
History: 1987 a. 378
; 1997 a. 315
Correction of tax roll information. 74.05(1)
In this section, "error in the tax roll" means an error in the description of any real or personal property, in the identification of the owner or person to whom the property is assessed or in the amount of the tax or an error resulting from a palpably erroneous entry in the assessment roll.
(2) Duty to correct.
If the taxation district treasurer discovers an error in the tax roll after the tax roll has been transferred under s. 74.03
, the clerk of the taxation district shall correct the error. The clerk shall keep a record identifying the place on the tax roll where each correction is made, briefly describing the correction and specifying the date when the correction was made.
History: 1987 a. 378
Treasurers responsible for collection.
The taxation district treasurer and the county treasurer shall collect the general property taxes, special assessments, special taxes and special charges shown in the tax roll.
History: 1987 a. 378
Property tax bill and related information. 74.09(1)(1)
In this section, "estimated fair market value" means a property's assessed value divided by the assessment ratio of all of the taxable property in the taxation district where the property is located.
The clerk of the taxation district shall prepare the real and personal property tax bills. The form of the property tax bill shall be prescribed by the department of revenue and shall be uniform.
(3) Required information.
The property tax bill shall:
Include the real property description shown in the tax roll. If the description in the tax roll is longer than the space provided for it on the property tax bill, the bill may include as a substitute for the complete description as much of the description as fits in the space. If an incomplete description is used, the bill shall include a notice to that effect and to the effect that the complete description is contained in the tax roll and may be reviewed.
Except as provided in sub. (3m)
, show all of the following:
For real property, the estimated fair market value of the land, except agricultural land, as defined in s. 70.32 (2) (c) 1.
, and the assessed value of the land and the estimated fair market value and assessed value of the improvements.
For all property, the total estimated fair market value, except that the estimated fair market value of agricultural land, as defined in s. 70.32 (2) (c) 1.
, shall be excluded, and the total assessed value.
The tax levied on the property by the school district where the property is located minus the credit under s. 79.10 (4)
allocable to the property, for the previous year and the current year, and the percentage change in that net tax between those years.
The tax levied on the property by each taxing jurisdiction where the property is located, other than the school district, for the previous year and the current year, and the percentage change in each of those taxes between those years.
The sum of the taxes levied under subds. 3.
for the previous year and the current year, and the percentage change in that sum between those years.
The amount of the credit under s. 79.10 (5)
allocable to the property for the previous year and the current year, and the percentage change between those years.
The amount obtained by subtracting the amount under subd. 6.
from the amount under subd. 5.
, for the previous year and the current year, and the percentage change in that amount between those years.
Indicate whether there are delinquent general property taxes, special taxes, special charges or special assessments allocable to the property.
Include a notice, prescribed by the department of revenue, of the property tax credits available to taxpayers.
Include a notice to the effect that the person to whom the bill is sent may request that a copy of the tax receipt prepared under s. 74.19
be mailed to that person. This paragraph does not apply if the taxation district mails or tenders a tax receipt prepared under s. 74.19
in all cases of payment of taxes.
State when the taxes are due and to whom they shall be paid.
(3m) Information exception.
If the property has a different parcel identification number for the current year than it had for the previous year or if the property is not substantially the same in those years, the property tax bill need not indicate any tax allocable to the property for the previous year or the percentage change in any tax allocable to the property between the previous year and the current year.
(4m) Required bill, waiver.
Each taxation district shall use a property tax bill that the department of revenue prescribes unless that department permits the district to use another bill that provides the information under sub. (3)
The taxation district clerk or the clerk's designee shall mail the property tax bill to each property taxpayer of the taxation district or the taxpayer's designee. If the property tax bill is mailed to the taxpayer's designee, the designee shall furnish the taxpayer with a copy of the bill.
(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.
Agreements on payments.
A county and a taxation district in that county may contract under s. 66.30
for the county to receive all payments of property taxes for which the taxation district has sent bills under s. 74.09
. A contract under this section may provide for reimbursement to the county of its expenses and shall provide for prompt deposit of the amounts collected into an account of the taxation district and for possession by the taxation district of the interest credited to that account.