NEW: WDOR Guidelines on Property Tax Payments Due to Recent Inclement Weather and U.S. Postal Service Delays

The Town of Vernon Clerk's Office received the following guidelines pertaining to the recent inclement weather and U.S. Postal Service delays as it relates to Property Tax Payments:

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