Wisconsin
WI
The state transfers a tax title to the purchaser, often after a court or land-court process rather than a live auction.
Sale type
Tax title
Redemption
24 mo
Interest / penalty
Flat rate · 1%
Sale timing
Annual
Rules in plain English
Sale type
Tax title
The state transfers a tax title to the purchaser, often after a court or land-court process rather than a live auction.
Wis. Stat. 75.521
“the taking of tax title in the name of such county to tax delinquent lands and the perfecting of such tax title in the county”official source ↗
Redemption period
24 mo
24 months (2 years)
Wis. Stat. 74.57
“Two years after the issuance of the tax certificate, unless s. 74.59 (2) or 75.03 applies”official source ↗
Interest / penalty
Flat rate · 1%
1% flat per month.
Wis. Stat. 74.47
“The interest rate on delinquent general property taxes, special charges, special assessments and special taxes included in the tax roll for collection is one percent per month or fraction of a month”official source ↗
Bid method
Not documented
Not documented
Wis. Stat. 75.35
“The county board is authorized to sell and convey its tax-deeded lands by open or closed bid”official source ↗
Sale schedule
Annual
Sales are held about once a year.
Wis. Stat. 74.57
“Annually, on September 1, the county treasurer shall issue to the county a tax certificate which includes all parcels of real property”official source ↗
Bidder process
- 01Confirm the county holds a tax deed: after the redemption period runs, the county enforces the delinquent taxes by tax deed (or by foreclosure of the certificate) and the liens merge in the county's title (Wis. Stat. 75.19, 75.36(2)(a))
- 02Find the county's advertised sale: the sale and the appraised value must be advertised on the county website plus a class 1 notice or an MLS listing, generally no later than 240 days after acquisition (180 days beginning in 2026) (Wis. Stat. 75.69(1))
- 03Submit a bid the way the county's ordinance provides: the county board may sell by open or closed bid, by broker, and on terms it sets by ordinance or resolution (Wis. Stat. 75.35(2)(am), (2)(d))
- 04Where the county advertises under the class 3 notice route, file a written bid at the place and by the date stated in the notice for real estate delinquent at least four years (Wis. Stat. 75.69(1m)(b))
- 05Clear the price floor: at the first attempt every bid under the appraised value is rejected, and below-value or below-highest-bid acceptances need board approval or a written explanation (Wis. Stat. 75.69(1))
- 06Close with the county: the county clerk executes the deed or land contract, and the county treasurer distributes the net proceeds, including any share owed to the former owner (Wis. Stat. 75.35(2)(c), 75.36(3))
- Registration
- Not documented
- Registration mode
- Not documented
- Registration deadline
- Not documented
- Registration fee
- Not documented
- Deposit required
- Not documented
- Deposit amount
- Not documented
- Deposit percent
- Not documented
- Deposit refundable
- Not documented
- Sale format
- hybrid
- Payment deadline
- Not documented
- Payment methods
- unknown
- Residency required
- Not documented
- At the first attempt to sell, every bid below the appraised value must be rejected (Wis. Stat. 75.69(1))
- A county may accept the bid most advantageous to it, but selling below the appraised value needs county board or committee approval, and selling below the highest bid needs a written statement of reasons open to public inspection (Wis. Stat. 75.69(1))
- The former owner of single-family, owner-occupied property may hold a repurchase right set by county ordinance (Wis. Stat. 75.35(3))
Wis. Stat. 75.35(2)(am)
“Subject to this section and ss. 75.36 and 75.69, any county shall have the power to sell and convey its tax-deeded lands in such manner and upon such terms as the county board may by ordinance or resolution determine”official source ↗
Wis. Stat. 75.35(2)(d)
“The county board is authorized to sell and convey its tax-deeded lands by open or closed bid or to engage licensed real estate brokers and salespersons to assist in selling such lands and pay a commission for such service and to advertise such sale in such manner as it deems proper”official source ↗
Wis. Stat. 75.69(1)
“no tax delinquent real estate acquired by a county may be sold unless the sale and appraised value of such real estate has first been advertised by publishing on the county’s website and either by publication of a class 1 notice, under ch. 985, or by advertising 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 the county acquires the property. Any county may accept the bid most advantageous to it but, at the first attempt to sell the property, every bid less than the appraised value of the property shall be rejected”official source ↗
Wis. Stat. 75.69(1m)(b)
“Notwithstanding sub. (1), any county may advertise the sale of any or all of its real estate that has been tax delinquent for at least 4 years by publishing a class 3 notice under ch. 985, indicating in which municipality or municipalities and in which ward or wards the real estate is located and the place and date for filing written bids but without listing specific parcels or appraised values for the parcels, if the county makes readily available in the courthouse a list of the parcels and the appraised value of each parcel”official source ↗
Wis. Stat. 75.36(2)(a)
“The liens of the tax certificate and of all general property taxes, special assessments, special charges and special taxes levied against the property shall merge in the county’s title.”official source ↗
Wis. Stat. 75.36(3)(a)
“Determine the net proceeds from the sale of the property by subtracting from the sale price”official source ↗
Notes
County receives tax certificate (74.57); interest/penalty per Wis. Stat. 74.47. | Prose: tax title (municipal foreclosure) | 1%/mo interest; up to 0.5%/mo penalty by county ordinance | 2 years from issuance of tax certificate | varies by county (open or closed bid for county tax-deeded lands) | September (county tax certificate issuance)