ABOUT THE TREASURERS DEPARTMENT

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Mission Statement:

To administer and fulfill the duties as defined in The Wisconsin State Statutes. This includes property tax collection; receiving, disbursing, and investing county funds; maintenance of assessment rolls, property descriptions and tax parcel maps; completion of tax rolls and tax bills; tax deed land acquisitions and sales; unclaimed funds; monitoring of converted agricultural land; Lottery and Gaming Credit maintenance and Land Records Council representation.

Vision Statement:

To continue to maintain our level of excellent service to the public and other county offices. Learn to better utilize the existing tools we have and continually search for more efficient processes for all facets of our department. Provide information for the public via our website. Continue to find ways to increase revenues and decrease expenses.

Departmental Program Summary:

Receive and Pay out all County Monies - State Mandated

  • Daily collection and depositing of money from all county departments
  • Monitoring of bank accounts to ensure adequate balances to cover county business
  • Daily and monthly reconciliation of all bank accounts
  • Prepare and distribute all payroll checks, payroll advices and vendor checks on a weekly and monthly basis
  • January, February, Lottery Credit and August Settlements to all taxing jurisdictions
  • Administer and maintain the General Petty Cash Fund for all County Departments

Complete Tax Roll and Tax Bills - State Mandated

  • Entering and proofing of special assessments for each municipality for placement on the tax bills
  • Entering and proofing annual Drainage District notification information for placement on the tax bills
  • Compiling tax information for 39 municipalities and printing of all the tax bills.
  • Mailing of tax bills and/or delivery of tax bills to certain municipalities for their delivery
  • Prepare, update, print and distribute tax rolls
  • Provide electronic file of the tax information to municipalities for their receipting programs and receive payment information

Tax Deed Lands - State Mandated

  • Follows tax deed process for tax delinquent properties

Real Property Lister - State Mandated

  • Update records to reflect current status of property ownership and parcel description
  • Notices/letters sent to attys., title companies, surveyors notifying of errors in the recorded documents, plus phone calls and numerous follow-ups on same
  • Review proposed surveys and legal descriptions for accuracy and title issues
  • Conduct research on questions related to ownership, boundary descriptions, status of taxes, etc.
  • Update maps to reflect changes in property lines and ownership
  • Work with state agencies on programs which affect property listing and taxation, i.e.: DOR, DNR, Farmland Preservation and other offices
  • Assist other county departments in matters involving land records

Property Assessments - State Mandated

  • Receive assessment information from Assessors for entry into our database and prints assessment rolls
  • Prepare and print “Notices of Change of Assessments” for the assessors
  • Reconcile parcels and values with the DNR/DOR regarding MFL/FC lands and state assessed property

Unclaimed Funds - State Mandated

  • Every odd year, the treasurer publishes a notice of the county’s unclaimed funds (i.e., uncashed checks) for owners to claim.

Investing of County Funds - State Mandated

  • Manage the County’s investments

Property Tax Collection - State Mandated

  • Collect property taxes
  • Collection of delinquent taxes
  • Tax Certificate mailing in September (to all delinquent property owners)

Use-Value Conversion Charge for Agricultural Land - State Mandated

  • Monitor and prepare “Ag Use Conversion” notices
  • Receive “Ag Use Conversion Charges” and distribute funds to municipalities

Lottery and Gaming Credit - State Mandated

  • Administer Lottery and Gaming Credit program

Drainage District Treasurer - State Mandated

  • Program for Sauk County not fully put in place as of this date

Summary of Tax Collection Laws

Assessment of real and personal property for taxation is made by town, village, and city assessors as of the first day of January each year. (Sec. 70.10)

Town, village and city assessors are required to complete the assessment roll and deliver same to the clerk at any time during the 30-day period beginning on the second Monday of May. (Sec. 70.47)

Assessment information is used by County offices to calculate and produce tax statements for each municipality.

The clerk of each town, village and city must deliver tax roll to treasurer of same on or before the third Monday in December. After giving due notice, treasurer may begin to collect taxes for that year (Sec. 74.03).

Taxes on real estate and personal property in Wisconsin are due and payable on the last day of each January. (Sec. 74.11)

Taxes on real estate in Wisconsin are collected as soon after the third Monday of December (when the local treasurer receives the tax roll from the clerk) as such treasurer posts or publishes the required notices that the tax roll in his\her hands, and that the taxes charged in such roll are subject to payment at his\her office. However, general taxes on real estate may be paid in two installments providing that the first installment is 50 percent of the tax on each parcel, but not less than $100.00 on any parcel. These shall be paid not later than January 31. If the first installment is so paid, then the second installment is paid to the County Treasurer on or before the last day of July. Special assessments, special charges and other taxes that are placed on the tax roll shall be paid in full on or before January 31. (Sec. 74.11)

The first installment of real estate taxes or payment in full must be made by January 31st. All taxes upon which the first installment remains unpaid on the first day of February shall be declared delinquent and returned to the County Treasurer and collected with interest, plus penalty, at the rate of 1½ percent per month or fraction of month thereof from February 1st.

On or before the 20th of February, the town, city and village treasurer shall settle for all collections received through the last day of the preceding month. He/she shall at the same time turn the tax roll over to the County Treasurer as provided by Sec. 74.25: Local treasurer shall pay to each taxing jurisdiction within their district its proportionate share of real estate and personal property taxes collected.
On or before August 20th, the County Treasurer shall pay to the treasurers of the local municipalities and all taxing jurisdictions the balance due of its proportionate share from the current roll.

Annually on September 1st, the County Treasurer shall issue to the County a tax certificate which includes all parcels of real property included in the tax roll for which real property taxes, special charges, special taxes or special assessments remain unpaid. (Sec. 74.57)

The owner or occupant of these lands may at any time within two years from the date of said certificate, redeem the same or any part thereof by paying to the County Treasurer the amount of said tax plus interest, plus penalty, at the rate of 1½ percent per month or fraction thereof from February 1st of the year in which such tax was first due.

Payment of taxes held by issuance of tax certificate to the County or redemptions of land from previous years may be made in partial payments, (Sec. 74.49).

The County, after proper notice, will take a tax deed.