2019 Wisconsin Act 185: Property Tax Provisions

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On April 15, 2020, Governor Evers signed into law the 2019 Wisconsin Act 185 with bipartisan support, a state response to the COVID-19 pandemic enacting certain provisions implemented in previously issued emergency orders. Several of the provisions focus on easing burdens imposed on healthcare providers and accessing federal funding impacting the healthcare industry. Key provisions relate to healthcare regulatory, healthcare insurance, unemployment, K-12 education, food and personal care return, and property tax.

The Act contains several items affecting property tax in Wisconsin.

Act 185 includes several provisions relating to property tax administration, collection and appeals. Perhaps the most significant of these provisions is the potential relief afforded taxpayers who, in 2020, have been paying their 2019 tax bill in authorized installments. Paragraph (2) of Section 105, “nonstatutory provisions,” allows taxation districts to waive interest or penalties for late installment payments provided: (1) the district makes a general or case-by-case finding of hardship; and (2) the county in which the district is located has adopted a resolution allowing for the waiver of interest and penalties. Act 185 also provides that appeals of taxpayers will not be dismissed for failure to timely pay their 2019 taxes provided that such taxes are paid by October 1, 2020, or by any installment date for which taxes are due after October 1, 2020.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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