Pre-Payment of Property Taxes

December 22, 2017

To:  Municipal Clerks and Treasurers
       County Clerks and Treasurers

The Wisconsin Department of Revenue (DOR) would like to provide the following information due to the increased number of inquiries related to property tax pre-payments.

Under state law (sec. 74.13, Wis. Stats.), general property taxes, special assessments, special charges and special taxes may be paid in advance of the levy during the period from August 1 until the third Monday in December each year. This means:

  • Pre-payment of 2017 taxes was allowed from August 1, 2017, to December 18, 2017
  • Pre-payment of 2018 taxes may be made from August 1, 2018, to December 17, 2018

Property owners cannot pre-pay December 2018 taxes at this time. There is one exception – businesses ceasing operation may pre-pay personal property taxes on a commercial business any time before December 17, 2018, in the year it ceases.

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