75.01 Redemption. (1) (a) As used in this subsection, “recording” means the presentation of a tax deed to the register of deeds for record and acceptance of it. (b) Any person, prior to the recording of a tax deed based on a tax certificate issued on land for nonpayment of taxes, may redeem the land described in the tax certificate. Redemption shall be made by paying to the county treasurer the amount of the unpaid taxes stated in the tax certificate plus the interest and penalty as provided under s. 74.47, computed from the date of accrual as
75.285 75.29 75.30 75.31 75.32 75.35 75.36 75.365 75.37 75.375 75.377 75.39 75.40 75.41 75.42 75.43 75.44 75.45 75.46 75.47 75.48 75.49 75.50 75.52 75.521 75.54 75.55 75.61 75.62 75.63 75.64 75.67 75.69
Action; condition precedent. Actions of ejectment, when barred. Action by original owner if deed is void, when barred. “Possession” defined. Taxation and sale of lands held by counties. Sale of tax-deeded lands; purchase of adjacent lands. County acquisition and sale of property. Agreements as to delinquent taxes. Waste on land subject to a tax certificate. Waste on lands subject to a tax certificate; penalty. Inspection of property subject to tax certificate. Action to bar former owner. Action, where and how brought. Complaint. Defense, answer. Election to receive deposit; costs. Release. Deed as evidence. Trial; defendant’s interest. Separate trials. Effect of judgment. Judgment for defendant. Unknown owners. Judgment a bar, when. Foreclosure of tax liens by action in rem. Reassessment of taxes by order of court. Application of section 75.54. Actions related to tax certificates. Procedure in actions related to tax certificates. Ejectment as to public lands; conditions. No jurisdiction; issue of deed postponed; deposit. Procedure in populous counties containing authorized city. Sale of tax delinquent real estate.
specified in the tax certificate plus any other charges authorized by law to be imposed on the tax certificate following its issuance. If there is a redemption before the recording, the tax deed, as it relates to the land redeemed, shall be void. (c) The provisions of this chapter relating to redemption, conveyance, rights of action, limitation and other proceedings shall apply to all swamp and overflowed lands that have been or may be contracted for sale by any county board. (4) (a) Redemption of land subject to a tax certificate may be made in partial payments of not less than $20, unless the county treasurer agrees to accept a smaller amount. The making of partial payments shall not operate to extend the period of redemption. (b) Each partial payment shall be applied first to pay all charges authorized by law, then to pay the interest and penalty accrued and then to pay the principal of the tax. The portion of the payment to be applied as principal shall be ascertained by dividing the amount of the payment by the sum of one plus a figure that is the product of either .01 or a decimal reflecting the applicable percentage under s. 74.47, multiplied by the number of months of delinquency, counting any part of a month as a full month. This amount of principal shall be deducted from the amount offered in payment and the remainder of it shall be the interest accrued from the date of accrual specified in the tax certificate on that portion of the tax that is offered to be paid. Interest on any new balance of principal sum shall be figured from the date of accrual specified in the tax certificate. History: 1977 c. 26; 1981 c. 167; 1987 a. 378. Redemption under sub. (1) (b) may occur up to the time of the filing of a valid tax deed. The filing of a void tax deed does not prevent redemption. There is no authority for the retroactive amendment of a void tax deed. Theige v. County of Vernon, 221 Wis. 2d 731, 586 N.W.2d 15 (Ct. App. 1998), 97-0959. An owner is entitled to redeem part of a parcel of land sold for taxes before the tax deed is recorded by filing with the county treasurer an application for proration of
May 22, 2026, are designated by NOTES. (Published 5-22-26)
75.01
Updated 23-24 Wis. Stats.
TAX SALES
taxes containing a legal description of the portion sought to be redeemed. 58 Atty. Gen. 39. An interested person may redeem land sold for the nonpayment of taxes up until the time a tax deed conveying the same is recorded. 63 Atty. Gen. 592.