Question 1

Does Wisconsin sell tax liens or tax deeds?

Accepted Answer

Wisconsin sells tax deeds. Because the county is always the certificate holder, investors can only buy real property after the county has taken a tax deed or in-rem judgment - there is no certificate market. Counties may give a purchase preference to the former owner/heirs and must follow the surplus / former-owner notice rules enacted in recent sessions.

Question 2

What is the redemption period in Wisconsin?

Accepted Answer

The owner may redeem at any time before the county records a tax deed or an in-rem foreclosure judgment bars the right. A county generally may take a tax deed or foreclose its certificate after 2 years from issuance of the tax certificate (1 year where razing/restoration costs are included, or for certificates held by a city acting under Wis. Stat. 74.87 or a county of 500,000+ population in an in-rem action) - Wis. Stat. 75.14, 75.19, 75.521. No redemption after the county takes title and sells.

Question 3

When are tax sales held in Wisconsin?

Accepted Answer

No single annual sale date; counties take tax deeds / in-rem judgments on a rolling basis and sell tax-deeded land year-round as inventory is cleared, after advertising under Wis. Stat. 75.69.

What is sold	Tax deeds
Interest / penalty	n/a - Wisconsin sells no tax lien certificates to private investors; the county itself holds the tax certificate. Delinquent amounts bear interest of 1% per month plus an optional county penalty of up to 0.5% per month under Wis. Stat. 74.47, retained by the county, not paid to a buyer.
Redemption period	The owner may redeem at any time before the county records a tax deed or an in-rem foreclosure judgment bars the right. A county generally may take a tax deed or foreclose its certificate after 2 years from issuance of the tax certificate (1 year where razing/restoration costs are included, or for certificates held by a city acting under Wis. Stat. 74.87 or a county of 500,000+ population in an in-rem action) - Wis. Stat. 75.14, 75.19, 75.521. No redemption after the county takes title and sells.
When sales happen	No single annual sale date; counties take tax deeds / in-rem judgments on a rolling basis and sell tax-deeded land year-round as inventory is cleared, after advertising under Wis. Stat. 75.69.
Governing law	Wisconsin Statutes ch. 74 (esp. 74.47, interest and penalty) and ch. 75, Land Sold for Taxes (esp. 75.14, 75.19, 75.35, 75.521, 75.69)
Investor notes	Because the county is always the certificate holder, investors can only buy real property after the county has taken a tax deed or in-rem judgment - there is no certificate market. Counties may give a purchase preference to the former owner/heirs and must follow the surplus / former-owner notice rules enacted in recent sessions.

Wisconsin tax sales: liens, deeds, rates & redemption

Sources