April 18, 2001 - Introduced by Representatives M. Lehman, Starzyk, Powers,
Black, Freese, Ward, Albers, Loeffelholz, Musser, Pettis, Kestell,
Townsend
and Hahn, cosponsored by Senators Harsdorf, Darling,
Grobschmidt
and Rosenzweig. Referred to Committee on Ways and Means.
AB335,1,4 1An Act to renumber and amend 74.11 (7) and 74.12 (7); to amend 74.11 (7)
2(title), 74.11 (8), 74.12 (7) (title), 74.12 (8), 74.47 (title) and 74.47 (1); and to
3create
74.11 (7) (b) and 74.12 (7) (b) of the statutes; relating to: late
4installment payments of property taxes.
Analysis by the Legislative Reference Bureau
Under current law, a person who owes property taxes may either pay the taxes
in full no later than January 31 or in two equal installments with the first
installment to be paid no later than January 31 and the second installment to be paid
no later than July 31. Payments not received on the due date are considered
delinquent and are subject to interest and penalties.
Under this bill, a governing body of a unit of government to which property
taxes are to be paid may, by ordinance, provide that a first property tax installment
that is not paid by January 31 is not delinquent, but is still subject to interest and
penalties, if the installment is paid no later than three business days after January
31, the taxpayer made timely property tax payments in each of the previous five
years, and the taxpayer paid property taxes by installments in the previous year.
Under the bill, a governing body of a unit of government to which property taxes are
to be paid may, by ordinance, provide that a late second property tax installment is
not delinquent but is subject to interest and penalties.

For further information see the local fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB335, s. 1 1Section 1. 74.11 (7) (title) of the statutes is amended to read:
AB335,2,22 74.11 (7) (title) Delinquent or late first installment.
AB335, s. 2 3Section 2. 74.11 (7) of the statutes is renumbered 74.11 (7) (a) and amended
4to read:
AB335,2,85 74.11 (7) (a) If Except as provided in par, (b), if the first instalment installment
6of taxes on real property or improvements on leased land is not paid on or before
7January 31, the entire amount of the taxes remaining unpaid is delinquent as of
8February 1.
AB335, s. 3 9Section 3. 74.11 (7) (b) of the statutes is created to read:
AB335,2,1710 74.11 (7) (b) The governing body of a unit of government to which the taxes are
11to be paid under par. (a) may authorize, by ordinance, that a payment under par. (a)
12that is received no later than 3 business days after January 31 is not delinquent and
13does not render the balance delinquent, if the taxpayer made timely property tax
14payments in each of the previous 5 years and the taxpayer made payments under
15sub. (2) (b) in the previous year. A governing body shall collect interest and penalties
16charged from February 1 on any payment made under this paragraph based on the
17full amount of the taxes due.
AB335, s. 4 18Section 4. 74.11 (8) of the statutes is amended to read:
AB335,3,619 74.11 (8) Delinquent or late 2nd installment. If the 2nd instalment
20installment of taxes on real property or improvements on leased land is not paid on
21or before July 31, the entire amount of the taxes remaining unpaid is delinquent as

1of August 1 and interest and penalties are due under sub. (11) , except that if the
2governing body of the unit of government to which taxes are to be paid so authorizes
3by ordinance and if the first installment was timely paid the 2nd installment is not
4delinquent, but the installment shall be collected, together with interest and
5penalties on the unpaid installment at the applicable rate under s. 74.47 (1), from
6July 31
.
AB335, s. 5 7Section 5. 74.12 (7) (title) of the statutes is amended to read:
AB335,3,88 74.12 (7) (title) Delinquent first or late installment.
AB335, s. 6 9Section 6. 74.12 (7) of the statutes is renumbered 74.12 (7) (a) and amended
10to read:
AB335,3,1611 74.12 (7) (a) If Except as provided in par, (b), if the first instalment installment
12of real property taxes, personal property taxes on improvements on leased land or
13special assessments to which an instalment installment option pertains is not paid
14on or before January 31, the entire amount of the remaining unpaid taxes or special
15assessments to which an instalment installment option pertains on that parcel is
16delinquent as of February 1.
AB335, s. 7 17Section 7. 74.12 (7) (b) of the statutes is created to read:
AB335,3,2518 74.12 (7) (b) The governing body of a unit of government to which the taxes are
19to be paid under par. (a) may authorize, by ordinance, that a payment under par. (a)
20that is received no later than 3 business days after January 31 is not delinquent and
21does not render the balance delinquent, if the taxpayer made timely property tax
22payments in each of the previous 5 years and the taxpayer made payments under
23sub. (2) (b) in the previous year. A governing body shall collect interest and penalties
24charged from February 1 on any payment made under this paragraph based on the
25full amount of the taxes due.
AB335, s. 8
1Section 8. 74.12 (8) of the statutes is amended to read:
AB335,4,142 74.12 (8) Delinquent or late 2nd or subsequent installment. If the 2nd or any
3subsequent instalment installment payment of real property taxes, personal
4property taxes on improvements on leased land or special assessments to which an
5instalment installment option pertains is not paid by the due date specified in the
6ordinance, the entire amount of the remaining unpaid taxes or special assessments
7to which an instalment installment option pertains on that parcel is delinquent as
8of the first day of the month after the payment is due and interest and penalties are
9due under sub. (10), except that if the governing body of the unit of government to
10which the taxes are to be paid so authorizes by ordinance and if all of the previous
11installments were timely paid the installment that is not timely paid is not
12delinquent and does not render the unpaid balance delinquent, but the installment
13shall be collected, together with interest and penalties on the unpaid installment at
14the applicable rate under s. 74.47 (1), from the day after the installment is due
.
AB335, s. 9 15Section 9. 74.47 (title) of the statutes is amended to read:
AB335,4,16 1674.47 (title) Interest and penalty on delinquent or late amounts.
AB335, s. 10 17Section 10. 74.47 (1) of the statutes is amended to read:
AB335,4,2018 74.47 (1) Interest. The interest rate on delinquent and late general property
19taxes, special charges, special assessments and special taxes included in the tax roll
20for collection is one percent per month or fraction of a month.
AB335, s. 11 21Section 11. Initial applicability.
AB335,4,2222 (1) This act first applies to taxes based on the assessment as of January 1, 2001.
AB335,4,2323 (End)
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