Date of enactment:
2023 Assembly Bill 969 Date of publication*:
2023 WISCONSIN ACT
AN ACT to repeal 59.69 (8), 75.36 (3) (bm) and 75.69 (1m) (a); to renumber and amend 75.35 (2) (a), 75.35 (2)
(e) and 75.36 (2m); to amend 75.35 (2) (title), 75.35 (2) (d), 75.35 (3), 75.35 (7), 75.36 (3) (a) 2., 75.36 (3) (a) 3.,
75.69 (1) and 75.69 (2); and to create 75.35 (2) (ag), 75.36 (2k), 75.36 (2m) (b), 75.69 (1m) (am), 75.69 (1m) (an)
and 75.69 (1n) of the statutes; relating to: the county sale of tax−deeded lands.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1. 59.69 (8) of the statutes is repealed.
SECTION 2. 75.35 (2) (title) of the statutes is amended
to read:
75.35 (2) (title) POWER OF COUNTY COUNTY REQUIRED
TO SELL ARRANGE FOR THE SALE OF TAX−DEEDED LANDS.
SECTION 3. 75.35 (2) (a) of the statutes is renumbered
75.35 (2) (am) and amended to read:
75.35 (2) (am) Except as provided in s. 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, including without
restriction because of enumeration, sale by land contract,
or by quitclaim or warranty deed with mortgage from
vendee to secure any unpaid balance of the purchase
price. Such mortgage may be foreclosed in the same
manner as any other mortgage. The title to lands con-
veyed by land contract shall remain in the county until
fully paid for and in the event of default in such payment
the county may foreclose the land contract with costs and
reasonable attorney fees. When such land contract runs
to a person or private corporation, the lands therein con-
veyed shall be placed on the tax roll and be subject to tax-
ation the same as though absolute title thereto was vested
in the purchaser under such land contract. Such pur-
chaser shall be liable to pay all taxes against such land and
in the event of failure to make such payment the county
may pay the same and add the sum so paid to the amount
due on the land contract.
SECTION 4. 75.35 (2) (ag) of the statutes is created to
read:
75.35 (2) (ag) If a property or the county is subject
to s. 66.1006, the county shall publish the notice under s.
75.69 (1) no later than 240 days after the date of approval
from the department of natural resources or, beginning in
2026, no later than 180 days after the date of such
approval.
SECTION 5. 75.35 (2) (d) of the statutes is amended
to read:
75.35 (2) (d) The county board may delegate its
power to manage and sell tax−deeded lands to a commit-
tee constituted of such personnel and in such manner and
compensated at such rate as the county board may by
ordinance determine, provided that the compensation
and mileage of county board members serving on such
committee shall be limited and restricted as provided in
s. 59.13 (2), or the county board may delegate the power
of acquisition, management and sale of tax−deeded lands
or any part of such power to such officer and departments
* Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor’s
partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.” − 2 −2023 Wisconsin Act 2023 Assembly Bill 969
of the county as the county board may by ordinance deter-
mine. Such ordinance shall prescribe the policy to be fol-
lowed in the acquisition, management and sale of tax−
deeded land and shall prescribe generally the powers and
duties of such committee, officers, departments, employ-
ees and agents. 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. The county board may appropriate such
sums of money as may be necessary to carry out the pro-
visions of this section.
SECTION 6. 75.35 (2) (e) of the statutes is renumbered
75.35 (2) (e) 1. and amended to read:
75.35 (2) (e) 1. Any county acting either by its board
or by delegated authority as provided in this section may
sell and convey tax−deeded lands to the former owner or
owners thereof and such before or after publication of the
notice required par. (ag) and without complying with s.
75.69.
2. A conveyance under subd. 1. shall not operate to
revive any tax certificate lien or any other lien whatso-
ever which was cut off and rendered void by the tax deed,
foreclosure of tax certificate, deed in lieu of tax deed,
action in rem under s. 75.521 or other means by which the
county acquired title to such land, nor shall it revive the
lien of any tax certificate or tax dated subsequently to the
date on which the county acquired its title. The enact-
ment into statute law of the provisions of this paragraph
shall not be deemed an expression of legislative intent
that the prior common law of this state was otherwise
than as herein provided.
SECTION 7. 75.35 (3) of the statutes is amended to
read:
75.35 (3) PREFERENCE TO RIGHT OF FORMER OWNER TO
REPURCHASE. The county board shall, for single−family,
owner−occupied properties, and may, at its option, for all
other properties, by ordinance provide that in prior to the
sale of tax−deeded lands, the former owner who lost his
or her title through delinquent tax collection enforcement
procedure, or his or her beneficiaries, as defined in s.
851.03, or heirs, may be given such preference in as
defined in s. 851.09, shall have the right to purchase such
lands as such ordinance shall provide. Such ordinance
may provide that such sale be by paying the county for all
costs and expenses incurred as provided under s. 75.36
(3) (a), plus the amount of property taxes that would have
been owed on the property for the year during which the
purchase occurs if the county had not acquired the prop-
erty and plus amounts to satisfy any other liens at the time
of the foreclosure including the county’s costs associated
with the repurchase. Any sale under such ordinance is
exempt from any or all provisions of s. 75.69 if the net
proceeds from the sale to the former owner as determined
under s. 75.36 (3) will be sufficient to pay all special
assessments and special charges to which the property is
subject, including interest imposed under s. 74.47, or if
the county settles in full with the taxing jurisdiction for
special assessments, as defined in s. 75.36 (1), to which
the property is subject. Such ordinance shall not apply to
tax−deeded lands which have been improved for or dedi-
cated to a public use by the county subsequent to its
acquisition thereof.
SECTION 8. 75.35 (7) of the statutes is amended to
read:
75.35 (7) LIABILITY PRECLUDED. Absent fraud, no
county is liable for acts or omissions associated with the
sale of property under this section, including the process
by which the property is sold.
SECTION 9. 75.36 (2k) of the statutes is created to
read:
75.36 (2k) COUNTY SALE OF PROPERTY. Unless other-
wise provided in this chapter, any property acquired by
a county by tax deed under this chapter shall be disposed
of as provided under this section and ss. 75.35 and 75.69.
SECTION 10. 75.36 (2m) of the statutes is renumbered
75.36 (2m) (a) and amended to read:
75.36 (2m) (a) Upon acquisition of a tax deed under
this chapter, the county treasurer shall notify the former
owner, by registered mail or certified mail sent to the for-
mer owner’s mailing address on the tax bill, that the for-
mer owner may be entitled to a share of the proceeds of
a future sale. The county shall send to the former owner
the proceeds identified in sub. (3) (c) minus any delin-
quent taxes, interest, and penalties owed by the former
owner to the county in regard to other property and minus
the actual costs of the sale as specified under sub. (3) (a)
plus all amounts disbursed under sub. (3) (b) and (bm)
and plus the amount of property taxes that would have
been owed on the property for the year during which the
sale occurs if the county had not acquired the property.
If the county is unable to locate the former owner within
5 years following the mailing of the notice under this sub-
section, the former owner forfeits the right to any remain-
ing equity in the property.
SECTION 11. 75.36 (2m) (b) of the statutes is created
to read:
75.36 (2m) (b) If the payment to the former owner
under par. (a) is returned to the county or otherwise not
claimed by the former owner within one year following
the mailing of the proceeds under par. (a), the payment
shall be considered unclaimed funds and disposed of pur-
suant to s. 59.66 (2). Neither the former owner nor any
person making claim for any funds under this section is
entitled to interest on sums owed by the county under this
section.
SECTION 12. 75.36 (3) (a) 2. of the statutes is
amended to read:
75.36 (3) (a) 2. The amount of reasonable and cus-
tomary real estate agent or broker fees or other actual
costs paid for selling the property. − 3 − 2023 Wisconsin Act 2023 Assembly Bill 969
SECTION 13. 75.36 (3) (a) 3. of the statutes is
amended to read:
75.36 (3) (a) 3. All amounts of unpaid general prop-
erty taxes, interest, penalties, special assessments, spe-
cial charges and special taxes levied against the property
sold, including interest and penalties imposed under s.
74.47 previously paid to taxing jurisdictions by the
county.
SECTION 14. 75.36 (3) (bm) of the statutes is
repealed.
SECTION 15. 75.69 (1) of the statutes is amended to
read:
75.69 (1) Except as provided in sub. (1m), 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 web-
site and either by publication of a class 3 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. Any county is authorized to
sell for any amount any land previously advertised for
sale after advertising the sale of such land by publication
of a class 1 notice, under ch. 985; except that no property
may be sold for an amount that is less than the property’s
appraised value unless the county board or a committee
designated by the county board has reviewed and
approved such a sale and no property may be sold for an
amount that is less than the amount of the highest bid
unless the county board or a committee designated by the
county board prepares a written statement, available for
public inspection, that explains the reasons for accepting
a bid that is less than the highest bid. In this subsection,
“appraised value” means the value determined, at the dis-
cretion of the county board, by the county board, a com-
mittee designated by the county board, or a certified
appraiser, as defined in s. 458.01 (7).
SECTION 16. 75.69 (1m) (a) of the statutes is
repealed.
SECTION 17. 75.69 (1m) (am) of the statutes is cre-
ated to read:
75.69 (1m) (am) 1. Except as provided in subd. 2. and
par. (an), if a property is located in a county with a popula-
tion of 750,000 or more, the county shall advertise the
sale of tax delinquent real estate 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 list-
ing service, no later than 36 months after the day in which
the county acquires the property, if the property meets
any of the of the following criteria:
a. The property is a vacant lot.
b. The property is residential property occupied by a
person with a valid ownership or leasehold interest in the
property at the time of foreclosure but is not a single−
family, owner−occupied residence.
c. The property is eligible to a redemption or sale−
back process authorized by s. 75.35 (3), and set by local
ordinance.
d. The property qualifies for a raze order under s.
66.0413.
e. The county has estimated a cost of repair that
exceeds 50 percent of the property’s assessed value in the
year of the county’s acquisition.
f. The delinquent property taxes, fees, interest, penal-
ties, and other costs under s. 75.36 (3) (a) exceed 75 per-
cent of the property’s assessed value in the year of the
county’s acquisition.
g. The county has reason to believe the property is a
brownfield pursuant to s. 238.13 (1) (a).
h. The property is subject to s. 75.106.
2. For purposes of this paragraph, the sale of a single−
family, owner−occupied residence is subject to the
240−day and 180−day notice requirements under sub.
(1), unless the residence meets the criteria under subd. 1.
d. to h.
SECTION 18. 75.69 (1m) (an) of the statutes is created
to read:
75.69 (1m) (an) With regard to property located in a
county with a population of 750,000 or more and
obtained by foreclosure prior to the effective date of this
paragraph .... [LRB inserts date], the county shall attempt
to sell such property no later than 10 years after the effec-
tive date of this paragraph .... [LRB inserts date]. If any
such property remains unsold after the expiration of that
10−year period, the county shall advertise the sale of the
property 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 180
days after the expiration of that 10−year period, regard-
less of the property type.
SECTION 19. 75.69 (1n) of the statutes is created to
read:
75.69 (1n) A county may petition the circuit court
that handled the initial tax foreclosure under this chapter
for relief from any of the provisions, including the dead-
lines imposed under sub. (1) or (1m), for cause, for a spe-
cific property, if that petition is filed no later than the
applicable deadline for publishing notice under sub. (1)
or (1m).
SECTION 20. 75.69 (2) of the statutes is amended to
read:
75.69 (2) This section shall not apply to exchange of
property under s. 59.69 (8), to withdrawal and sale of
county forest lands, nor to the sale or exchange of lands
to or between municipalities or to the state.
SECTION 21.0Initial applicability.
(1) This act first applies to tax deeded lands that a
county acquired or will acquire on or after April 1, 2022,
except that, with regard to tax deeded lands that a county − 4 −2023 Wisconsin Act 2023 Assembly Bill 969
acquired before the effective date of this subsection, this
act first applies to the notice of sale of tax deeded lands
on the date that is 240 days after the effective date of this
subsection. This act shall not be effective or otherwise
impact any sale of tax deeded lands that occurred prior to
the effective date of this subsection or during the 90−day
period following the effective date of this subsection.