2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.12 - Multiple installments payment option.

74.12
Multiple installments payment option.
(1)
Authority.
(a)
The governing body of any taxation district, except a taxation district under s. 74.87, may, by ordinance, authorize the payment of taxes on real property and improvements on leased land or special assessments or both those taxes and assessments in 3 or more installments. An ordinance enacted under this paragraph, or any repeal of, or amendment to, such an ordinance applies to the collections of a calendar year only if it is enacted on or before August 15 of the preceding calendar year.
(b)
In any taxation district which has enacted an ordinance under par. (a), all general property taxes, special assessments, special charges and special taxes shall be collected as provided in this section, rather than as provided in s. 74.11 and except as provided in s. 74.125.
(2)
Required provisions of ordinance. An ordinance enacted under sub. (1) (a) shall provide that:
(a)
Any kind of obligation to which the installment option pertains may be paid in 3 or more installments. Each installment is due on the last day of the month designated.
(b)
The first installment shall be paid on or before January 31 and at least 50 percent of the obligation to which the installment option pertains shall be paid on or before April 30.
(c)
All obligations to which the installment option pertains shall be paid by July 31.
(d)
Installments of special assessments are due on the same dates and in the same percentages as installments of real property taxes and if the total special assessment is less than $100, it shall be paid in full on or before January 31.
(3)
Minimum payment, balance payable. An ordinance enacted under sub. (1) (a) may establish a minimum payment amount for installments and shall authorize a taxpayer to pay the remaining unpaid balance on any installment payment date.
(4)
Payment dates under an ordinance. All obligations to which the installment option pertains shall be paid in one of the following ways:
(a)
In full on or before January 31.
(b)
In installments under the ordinance.
(5)
Payment dates not under an ordinance. All special assessments to which an installment option does not pertain, special charges and special taxes that are placed in the tax roll shall be paid in full on or before January 31.
(6)
Personal property taxes.
(a)
All personal property taxes, 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.
(6m)
When no installments. If the total real property tax 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.
(7)
Delinquent first installment.
(a)
If the first installment of real property taxes, personal property taxes on improvements on leased land or special assessments to which an installment option pertains 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 remaining unpaid taxes or special assessments to which an installment option pertains on that parcel 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.
(8)
Delinquent 2nd or subsequent installment.
(a)
If the 2nd or any subsequent installment payment of real property taxes, personal property taxes on improvements on leased land or special assessments to which an installment option pertains is not received by the proper official on or before 5 working days after the due date specified in the ordinance, the entire amount of the remaining unpaid taxes or special assessments to which an installment option pertains on that parcel is delinquent as of the first day of the month after the payment is due and interest and penalties are due under sub. (10).
(b)
For purposes of par. (a), if the due date specified in the ordinance is a Saturday or Sunday, the period of 5 working days under par. (a) ends on the close of business on the first Friday following the due date.
(9)
Delinquent annual payment.
(a)
If all special assessments to which an installment option does not pertain, special charges, special taxes and personal property taxes that are due under sub. (5) or (6) are not paid in full and received by the proper official on or before 5 working days after the due date of January 31, the amounts unpaid are delinquent as of February 1.
(am)
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.
(b)
If any special assessments, special charges or special taxes are entered in the tax roll as charges against a parcel of real property and are delinquent, the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.
(10)
Payment of delinquent payments, interest and penalty.
(a)
All real property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before July 31, and all delinquent personal property taxes, whenever paid, shall be paid, together with interest and penalties charged from the preceding February 1, to the taxation district treasurer.
(b)
All real property taxes, special assessments, special charges and special taxes that become delinquent and are not paid under par. (a) shall be paid, together with interest and penalties charged from the preceding February 1, to the county treasurer.
(11)
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.
4.
Real property taxes.
(b)
The allocation under par. (a) 1g. to 4. is conclusive for purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies under this section.
(c)
Paragraph (a) is not applicable to settlements with respect to payments received by a county treasurer after the county has settled in full for special charges, special assessments, special taxes and real property taxes.
(d)
A treasurer, upon receipt of a written request by a taxpayer to do so, shall apply any remaining portion of the payment to personal property taxes after satisfying all other amounts due.
(12)
Delinquent taxes returned; collection by county.
(a)
The taxation district treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the taxation district treasurer shall return the tax roll to the county treasurer. The county treasurer shall collect all returned delinquent real property taxes, special assessments, special charges and special taxes, together with interest and penalty assessed from the previous February 1, as provided under s. 74.47.
(b)
The taxation district treasurer shall forward to the county treasurer all real property taxes, special assessments, special charges and special taxes received which were not settled for or retained for the taxation district under s. 74.30.
History:  1987 a. 378; 1989 a. 104, 336; 1991 a. 39, 293; 2003 a. 94; 2005 a. 349; 2019 a. 40.