Delinquent Property Taxes in Wisconsin: A Tax Certificate Nobody Can Buy, and a Two Year Clock
Reviewed by DocDraft Legal Team · Wisconsin · Last updated October 21, 2026
Every September 1 a Wisconsin county treasurer writes out a tax certificate covering every parcel whose taxes were still unpaid at the close of business on August 31, and the only taker is the county itself, because the county may not sell, assign or otherwise transfer that certificate (Wis. Stat. 74.57(1), (3)). Delinquent property taxes are property taxes an owner did not pay by the date the state set, after which the county adds interest and penalty and can eventually take the property to collect them. Nothing is auctioned to an investor and nothing is bid down. What accrues is the county's own charge: 1 percent per month or fraction of a month in interest, plus a penalty of up to 0.5 percent a month where the county board has adopted one by ordinance, both running from February 1 (Wis. Stat. 74.47(1), (2)(a), 74.11(11)(a)). Issuance of the certificate commences the redemption period, and two years later the county becomes entitled to take a tax deed under Wis. Stat. 75.14, to foreclose the certificate as a mortgage under 75.19, or to foreclose the tax lien in circuit court by action in rem under 75.521 (Wis. Stat. 74.57(2)). Which of the three your county uses sets your real deadline. On the deed route, redemption lasts until the deed is recorded (Wis. Stat. 75.01(1)(b)). In rem, it ends on a date the treasurer prints in a published notice, at least 8 weeks out (Wis. Stat. 75.521(6)). You redeem by paying the county treasurer. Attorney review is available through DocDraft.
Find out where you stand in Wisconsin
Where are you with the unpaid property taxes?
DocDraft provides document preparation, not legal advice.
When can a Wisconsin county take my house for unpaid property taxes?
Two years after the tax certificate issued, at the earliest. Two years after issuance the county is entitled to take a tax deed, to foreclose the certificate, or to foreclose the tax lien by action in rem (Wis. Stat. 74.57(2)(b)). The certificate itself issues on September 1 (Wis. Stat. 74.57(1)).
How much does it cost to redeem a Wisconsin parcel under a tax certificate?
Monthly, not annual. You pay the unpaid taxes stated in the certificate plus interest of 1 percent per month or fraction of a month, plus any county penalty of up to 0.5 percent a month, computed from the accrual date on the certificate (Wis. Stat. 75.01(1)(b), 74.47(1), (2)(a)).
When exactly does the right to redeem end in Wisconsin?
On the deed route, any person may redeem prior to the recording of a tax deed, and a redemption before recording makes the deed void as to that land (Wis. Stat. 75.01(1)(b)). In rem, the published notice fixes a last day at least 8 weeks after first publication (Wis. Stat. 75.521(6)).
When do Wisconsin property taxes become delinquent each year?
Taxes are payable in full by January 31 or in two installments due January 31 and July 31. Miss the first by more than 5 working days and the entire remaining amount is delinquent as of February 1; miss the second and the remainder is delinquent as of August 1 (Wis. Stat. 74.11(2), (7), (8)).
How a Wisconsin county collects an unpaid property tax bill
Delinquent property taxes in Wisconsin are taxes left unpaid past the statutory date, after which the county adds interest and penalty and can take the parcel to collect. The instrument is a tax certificate the treasurer issues to the county on September 1, which the county is barred from transferring to anyone (Wis. Stat. 74.57(1), (3)). Two years on, the same certificate unlocks three different routes to title: an administrative tax deed (Wis. Stat. 75.14), foreclosure of the certificate as if it were a mortgage (Wis. Stat. 75.19), or an in rem foreclosure in circuit court that ends in a judgment vesting fee simple absolute in the county (Wis. Stat. 75.521(8)). Even after title passes, a single-family owner-occupied home carries an ordinance repurchase right, and the treasurer must mail the former owner the net sale proceeds (Wis. Stat. 75.35(3), 75.36(2m)).
What one September 1 certificate does to a Wausau house in Marathon County
Marathon County's tax certificate of September 1, 2025 picks up a story and a half house in Wausau carrying about 2,900 dollars of unpaid 2024 taxes (Wis. Stat. 74.57(1)). Neither the January 31 installment nor the July one was paid, so the whole remaining balance was delinquent as of February 1, 2025 and began drawing 1 percent a month from that date (Wis. Stat. 74.11(7), (8), 74.47(1), 74.11(11)(a)). Issuance started the redemption period (Wis. Stat. 74.57(2)(a)) and a notice of issuance followed within 90 days (Wis. Stat. 74.59(1)). The county cannot take a deed or file an in rem list before September 1, 2027, and the published list of unredeemed lands runs 6 to 10 months ahead of that date (Wis. Stat. 75.07(1)). Figures and dates here are illustrative; the treasurer's records govern.
Relevant Laws
Wis. Stat. 74.11 (payment dates, and the February 1 and August 1 delinquency)
Makes real property taxes payable in full on or before January 31 or in two equal installments due January 31 and July 31, and provides that if the first installment is not received within 5 working days after January 31 the entire amount remaining unpaid is delinquent as of February 1, with the same rule for the second installment as of August 1. Subsection (11)(a) requires delinquent real property taxes to be paid to the county treasurer together with interest and penalties charged from the preceding February 1.
Wis. Stat. 74.12 (multiple installments by local ordinance)
Lets the governing body of a taxation district, other than one proceeding under section 74.87, authorize by ordinance the payment of real property taxes and special assessments in 3 or more installments, requires the first installment on or before January 31, at least 50 percent of the obligation on or before April 30 and the whole of it by July 31, and lets the ordinance set a minimum installment amount while allowing the taxpayer to pay off the balance on any installment date.
Wis. Stat. 74.47 (1 percent a month interest and the county penalty ceiling)
Sets the interest rate on delinquent general property taxes, special charges, special assessments and special taxes at one percent per month or fraction of a month, and allows any county board, and the common council of a city authorized to act under section 74.87, to impose by ordinance a penalty of up to 0.5 percent per month or fraction of a month in addition to that interest. The 0.5 percent is a ceiling the county sets, not a statewide figure.
Wis. Stat. 74.57 (the September 1 tax certificate, and the two year mark)
Requires the county treasurer, annually on September 1, to issue to the county a tax certificate covering all parcels for which taxes, special charges, special taxes or special assessments remain unpaid at the close of business on August 31. Issuance commences the redemption period. Two years after issuance the county is entitled to take a tax deed under section 75.14, to foreclose the certificate under 75.19, or to foreclose the tax lien under 75.521. The county may not sell, assign or otherwise transfer a tax certificate.
Wis. Stat. 74.59 (the mailed notice, and when the clock restarts)
Requires the treasurer, within 90 days after issuance of the tax certificate, to mail each owner of record a notice stating that taxes remain unpaid, that the records are open for inspection, that a certificate issued to the county on the previous September 1, and that failure to pay will result in eventual transfer of ownership to the county no earlier than 2 years after issuance. If the treasurer fails to mail it, the notice may be mailed later and the 2-year period of redemption commences on the date of mailing.
Wis. Stat. 75.01 (redemption, and partial payments)
Provides that any person, prior to the recording of a tax deed based on a tax certificate, may redeem the land by paying the county treasurer the unpaid taxes stated in the certificate plus the interest and penalty under section 74.47 computed from the accrual date specified in the certificate, plus any other charges authorized by law imposed after issuance, and that a redemption before recording makes the tax deed void as to the land redeemed. Subsection (4) permits partial payments of not less than 20 dollars and states that partial payments do not extend the period of redemption.
Wis. Stat. 75.07 (the published list of unredeemed lands)
Requires each county treasurer, at least 6 and not more than 10 months before the expiration of the time for redeeming lands subject to a tax certificate, to publish a class 2 notice listing all unredeemed lands, each tract or lot, the name of the person to whom assessed, the amount of taxes, charges and interest calculated to the last day of redemption, and a notice that unless the lands are redeemed on or before the specified last day of redemption they will be conveyed to the county.
Wis. Stat. 75.12 (notice of application for tax deed)
Bars any tax deed unless a written notice of application has been served on an owner of record, on an occupant where the parcel carries an occupied dwelling or a building used for business or agricultural purposes, and on a mortgagee of each unsatisfied recorded mortgage. The notice states the certificate date, the description, the amount of the delinquency and that the county will apply for a deed after 3 months from service, and may not be served earlier than 88 days before the earliest date the county is entitled to a deed. A later redeemer also pays 1 dollar 50 cents for each person served, or the certified mail cost, plus publication costs.
Wis. Stat. 75.14 (execution of the tax deed)
Directs the county clerk, after the expiration of the time prescribed by law for redemption and on presentation of the tax certificate and proof of service of notice, to execute a deed of the unredeemed land to the county, vesting an absolute estate in fee simple subject to recorded restrictions and to redemption as provided in the chapter, and provides that no deed may be issued under the section until the county board by resolution orders issuance of the deed.
Wis. Stat. 75.19 (foreclosing the certificate as a mortgage)
Allows a county holding a tax certificate, instead of taking a tax deed, to foreclose the certificate by action as in the case of a mortgage on real estate at any time after 2 years from the date of the certificate, except that where city or village costs for razing, removing and restoring the site are included in the amount due the period of redemption is one year from the certificate date. The laws and rules of practice on mortgage foreclosure apply so far as applicable, including the right of defendants to redeem at any time before sale.
Wis. Stat. 75.20 (the 11 year outer limit on a certificate)
Provides that tax certificates are void after 11 years following December 31 of the year in which the certificates were dated, that no deed may be issued and no action commenced on a certificate after it has become void by the statute of limitations, that the interest in the land represented by the certificate terminates on the last date a deed could have been issued, and that the county treasurer must cancel outlawed certificates and record the cancellation.
Wis. Stat. 75.35 (the former owner's right to repurchase)
Requires the county board, for single-family owner-occupied properties, and permits it at its option for all other properties, to provide by ordinance that prior to the sale of tax-deeded lands the former owner who lost title through delinquent tax collection enforcement, or that person's beneficiaries or heirs, has the right to purchase the lands by paying the county for all costs and expenses incurred under section 75.36(3)(a), plus the property taxes that would have been owed for the year of purchase, plus amounts to satisfy other liens at the time of foreclosure and the county's repurchase costs.
Wis. Stat. 75.36 (notice to the former owner and the net sale proceeds)
Requires the county treasurer, on acquisition of a tax deed, to notify the former owner by registered or certified mail at the address on the tax bill that the former owner may be entitled to a share of the proceeds of a future sale, and to send the former owner the remaining net proceeds after the deductions the section lists. A payment returned or unclaimed within one year of mailing becomes unclaimed funds under section 59.66(2), and no interest is payable on sums owed under the section.
Wis. Stat. 75.521 (foreclosure of tax liens by action in rem)
Lets a county board elect by ordinance to enforce tax liens by in rem proceeding, and lets it rescind that election after a year. The treasurer files a list of tax liens and a petition with the clerk of circuit court, generally two years after the certificate date and one year in the listed cases, mails a copy to each owner and mortgagee of record by registered or certified mail, and publishes a class 3 notice whose statutory form fixes a last day for redemption at least 8 weeks from first publication. A person who fails to redeem or to serve a verified answer within 30 days of that date is forever barred, and judgment vests an estate in fee simple absolute in the county with the effect of a tax deed.
Wis. Stat. 75.69 (how the county must advertise the later sale)
Bars a county from selling tax delinquent real estate it has acquired unless the sale and the appraised value have first been advertised on the county website and either by class 1 notice or on a multiple listing service, no later than 240 days after the county acquires the property or, beginning in 2026, no later than 180 days after acquisition, and requires every bid below appraised value to be rejected at the first attempt to sell. Separate timelines apply in a county of 750,000 or more.
Wisconsin Department of Revenue form PA-907, Master Tax Certificate
The department's prescribed master tax certificate form, which the county treasurer signs under section 74.57. It states that the county will be entitled to deeds of conveyance of the lands in two years from the date certified on the affidavit of mailing unless redeemed according to law, and that the rate of interest in case of redemption shall be 1 percent per month or fraction of a month plus any penalty that may apply, from February 1.
Wisconsin Department of Revenue form, Notice of Issuance of Tax Certificate (s. 74.59)
The department's prescribed owner notice form. It tells the owner of record that a tax certificate issued to the county on September 1 as provided in section 74.57, that failure to pay the outstanding delinquent taxes, special assessments, special charges or special taxes plus interest and penalty will mean ownership of the property eventually transfers to the county, and that where there are no outstanding taxes from prior years the transfer will occur no earlier than two years after issuance of the certificate.
Regional Variances
Wisconsin delinquent property tax rules at a glance
Sale mechanism
A non-transferable county tax certificate first, then county title, then a county sale. The treasurer issues the certificate to the county on September 1 for parcels unpaid at the close of business on August 31, and the county may not sell, assign or otherwise transfer it (Wis. Stat. 74.57(1), (3)). No investor buys a lien, no rate is bid down, and no premium is paid.
Three routes to title
Two years after issuance the county may take an administrative tax deed (Wis. Stat. 75.14), foreclose the certificate as a mortgage (Wis. Stat. 75.19), or foreclose the tax lien by action in rem, which ends in a judgment vesting an estate in fee simple absolute in the county and has the effect of a tax deed (Wis. Stat. 75.521(8)). The in rem method is adopted by county board ordinance (Wis. Stat. 75.521(2)(a)).
Delinquency dates
Payable in full by January 31 or in two equal installments due January 31 and July 31 (Wis. Stat. 74.11(2)). Miss the first by more than 5 working days and the entire remaining amount is delinquent as of February 1; miss the second and the remainder is delinquent as of August 1 (Wis. Stat. 74.11(7), (8)).
Interest and penalty before title passes
1 percent per month or fraction of a month in interest, plus a penalty of up to 0.5 percent per month or fraction of a month where the county board has imposed one by ordinance (Wis. Stat. 74.47(1), (2)(a)), charged from the preceding February 1 (Wis. Stat. 74.11(11)(a)). The 0.5 percent is a statutory ceiling the county sets, so ask your county treasurer which figure applies to your parcel.
Time before the county can take title
Two years after issuance of the tax certificate (Wis. Stat. 74.57(2)(b)). On the in rem route the list of tax liens may be filed one year after the certificate date where city or village razing and site restoration costs are included in the amount due, or where the certificate is held by a city authorized to proceed under Wis. Stat. 74.87 or by a county with a population of 750,000 or more (Wis. Stat. 75.521(3)(a)).
Redemption period and clock
The clock starts with issuance of the certificate on September 1 (Wis. Stat. 74.57(2)(a)), or on the date the treasurer mails the notice of issuance if it was not mailed within 90 days (Wis. Stat. 74.59(2)). Redemption continues until the tax deed is recorded (Wis. Stat. 75.01(1)(b)). On the in rem route the published notice fixes the last day for redemption, at least 8 weeks after first publication (Wis. Stat. 75.521(6)).
Redeemer's charge
Monthly simple interest, not an investor return, not a flat penalty and not a bid-down rate. The unpaid taxes stated in the certificate plus the 1 percent monthly interest and any county penalty under Wis. Stat. 74.47, computed from the accrual date specified in the certificate (Wis. Stat. 75.01(1)(b)), which the department's master certificate form gives as February 1.
Other redemption costs
Any other charges authorized by law imposed on the certificate after issuance (Wis. Stat. 75.01(1)(b)). On the deed route, 1 dollar 50 cents for each person served with the notice of application for tax deed, or the cost of certified mailing, plus publication costs (Wis. Stat. 75.12(4)). On the in rem route, the reasonable costs the county incurred to initiate the proceeding plus a share of publication costs (Wis. Stat. 75.521(5)).
Extended clocks
The lands of minors and of individuals adjudicated incompetent may be redeemed during minority or disability and for one year after it ends, unless the lands accrued delinquent taxes for 5 or more consecutive years (Wis. Stat. 75.03(1), (2)). A city authorized to proceed under Wis. Stat. 74.87 may also defer taking deeds on one and two unit dwellings by ordinance, for up to 2 years (Wis. Stat. 75.143(2)).
Notice to the owner
A mailed notice to each owner of record within 90 days of issuance (Wis. Stat. 74.59(1)), a published class 2 list of unredeemed lands 6 to 10 months before the redemption time expires (Wis. Stat. 75.07(1)), and then either a served notice of application for tax deed giving 3 months (Wis. Stat. 75.12(2)) or, in rem, a mailed copy of the petition plus a published class 3 notice (Wis. Stat. 75.521(3)(c), (6)).
Where to redeem
The county treasurer, who issues a receipt specifying the land redeemed and the amount paid on each parcel separately (Wis. Stat. 75.01(1)(b), 75.04). Payments made on or before January 31 go to the town, village or city treasurer; everything after that goes to the county (Wis. Stat. 74.11(6), (11)(a)).
Surplus proceeds
The county sends them. On acquiring a tax deed the treasurer must notify the former owner by registered or certified mail that a share of a future sale may be due, and the county must send the remaining net proceeds after the listed deductions (Wis. Stat. 75.36(2m)(a), (3)(c)). A payment unclaimed within one year of mailing becomes unclaimed funds, and no interest is payable (Wis. Stat. 75.36(2m)(b)).
Payment plan
Before delinquency: two installments by statute, 3 or more where the taxation district has adopted an ordinance with 50 percent due by April 30, and 10 equal monthly installments without interest in a city authorized by its charter to sell land for nonpayment of taxes (Wis. Stat. 74.11(2), 74.12(2), 74.87(3)). After the certificate issues: partial payments of at least 20 dollars, which do not extend the redemption period (Wis. Stat. 75.01(4)).
Outer limit on the certificate
A tax certificate is void after 11 years following December 31 of the year in which it was dated, no deed may be issued or action commenced on a void certificate, and the treasurer must cancel it and note the cancellation in the record of unredeemed property (Wis. Stat. 75.20(1), (2)).
Frequently Asked Questions
Other Wisconsin guides
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Dealing With Debt Collectors in Wisconsin (2026)
Expunging a Criminal Record in Wisconsin (2026)
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