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

485 words·~2 min read·/wi/chapter-74/74-11-2

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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 , 74.125 , 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.

(b)In 2 equal installments, unless subject to sub.

(5), with the first installment payable on or before January 31 and the 2nd installment payable on or before July 31.

(3)Special assessments, special charges and other taxes. All special assessments, special charges and special taxes that are placed in the tax roll shall be paid in full on or before January 31, except that the governing body of a taxation district may, by ordinance, on or before August 15 of the year before the ordinance is effective, authorize the payment of special assessments in installments. That ordinance shall specify that special assessments are due on the same dates and in the same percentages as installments of real property taxes and that if the total special assessment is less than $100, it shall be paid in full on or before January 31.

(4)Personal property taxes.

(a)All taxes on personal property, except those on improvements on leased land, shall be paid in full and received by the proper official on or before 5 working days after the due date of January 31.

(b)For purposes of par.

(a), if January 31 is a Saturday or Sunday, the period of 5 working days under par.

(a)ends on the close of business on the first Friday in February.

(5)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.

(6)To whom payments made.

(a)Payments made on or before January 31 and payments of taxes on improvements on leased land that are assessed as personal property shall be made to the taxation district treasurer.

(b)All other payments shall be made to the county treasurer.

(7)Delinquent first installment.

(a)If the first installment of taxes on real property or improvements on leased land is not received by the proper official on or before 5 working days after the due date of January 31, the entire amount of the taxes remaining unpaid is delinquent as of February 1.

(b)For purposes of par.

(a), if January 31 is a Saturday or Sunday, the period of 5 working days under par.

(a)ends on the close of business on the first Friday in February.