Delinquent Taxes

Delinquent Current-Year Tax Payments

In the event you become delinquent with your current tax year payments and reside in either the City of Kenosha or the Village of Pleasant Prairie, contact your Local Treasurer’s office before July 31. After July 31, contact the County Treasurer’s Office.

For all other municipalities, contact the County Treasurer’s Office to discuss your payment options for settling your tax debt. 

  • Missed First Installment 
    • If the first installment of taxes is not paid in full on or before January 31, the entire amount of the taxes remaining unpaid is delinquent as of February 1. Wisconsin State Statutes 74.11(7) and 74.12(7) 
  • Missed Second or Subsequent Installment 
    • If second installment of taxes is not paid on or before July 31, the entire amount of unpaid taxes is delinquent as of August 1 and interest/penalty is charged back to February 1. Wisconsin State Statutes 74.11(8) and 74.12(8).
  • Interest and Penalty 
    • All delinquent taxes are subject to interest of 1% per month (fraction of a month counts as a whole month) from February 1 until paid, Wisconsin State Statutes 74.47, and an additional 0.5% per month penalty (for a total interest and penalties of 18% per year). 
    • All prior-year delinquent taxes are payable at the County Treasurer’s Office 

Delinquent Prior-Year Tax Payments

Per State Statues 74.11(1) and 74.12(1): The County Treasurer is charged with the collection of delinquent taxes once the municipality turns over the tax roll. 

In addition to collecting delinquent tax payments, the County Treasurer’s Office is also tasked with the responsibility of administering the tax deed foreclosure process, used to take ownership of severely tax-delinquent properties on behalf of the County. 

That said, it is the goal of the county to assist residents by establishing a payment plan to avoid property seizure and/or legal action. Contact the County Treasurer’s Office to discuss your payment plan options. 

Payment Plan

In the event your tax obligation has been turned over to the County for collection, contact the County Treasurer’s Office to discuss your options for settling your tax debt. 

Payment plans are structured to ensure prompt resolution of the delinquent taxes, while ensuring timely payment of any/all current year assessed taxes. 

  • Prior-year taxes must be paid within 10 months for each tax year delinquent. 
    • If a parcel has one year of delinquent taxes, the debt must be paid in full within 10 months, (or within 20 months for two years of delinquency). Three years in delinquent status begins the tax deed foreclosure process. YOU MAY LOSE YOUR PROPERTY. 
    • During this process, the property owner must also make the current-year tax installment payments on time. 
  • Beginning January 1, 2019, all future “current year” tax payments must also be made on time, in addition to agreed payment on previous year delinquent taxes. 
  • If you default on your payment plan or current-year taxes become delinquent, the payment plan will be canceled and all remaining owed taxes will become due immediately

More information on County Treasurer’s Office services, payment options and frequently asked questions is available at http://www.kenoshacounty.org/589/Treasurer.