January 31, 2019
To: Municipal Clerks and Treasurers, County Clerks and Treasurers
Due to recent inclement weather and U.S. Postal Service delays, the Wisconsin Department of Revenue (DOR) would like to provide the following guidance.
Grace Period
Under state law, property tax payments are not delinquent if received within five working days of the January 31, 2019 payment deadline. (secs.
74.11(7), and
74.12(7), Wis. Stats.)
| Original Due Date | Grace Period | Examples |
|---|
Thursday, January 31 | Thursday, February 7 | Walk-in payments accepted through Thursday, February 7 |
| | Mailed payments (regardless of postmark) accepted if received by Thursday, February 7 |
U.S. Postal Service Delays
Under state law, if payments are not timely due solely to a U.S Postal Service delay or administrative error, the payments must be considered timely. (sec.
74.69(2), Wis. Stats.)
Property Owner
Any person required to pay interest or penalty due to a late payment can file a written request with the County Treasurer. (sec.
74.69(3), Wis. Stats.)
Written request must:
- Be filed within 10 days of the interest or penalty payment, but no later than December 1, 2019
- Ask the County Board to determine the payment is timely since the sole reason the payment was late was due to a U.S. Postal Service delay or administrative error
County Board
Must:
- Act on the request within 30 days of receipt by the County Treasurer
- Find the payment timely if the payment was late solely due to a U.S. Postal Service delay or administrative error
-
If the payment is deemed timely – County Board will direct the municipality (or county) that collected the payment, to reimburse the taxpayer the interest or penalty payment within 10 days
If you have questions, contact us at lgs@wisconsin.gov.