Tax Roll
TAX ROLL PROCESS (UTILITIES)
Wisconsin State Statute 66.0809 requires municipalities to place delinquent water bills on the tax roll as a special charge against the property that was furnished with utility service.
The ability to collect for unpaid utility bills through the property tax roll generally has worked to keep the amount of municipal uncollectible debt to a minimum. This limits losses caused by unpaid utility bills and protects other utility customers from rate increases.
Notice is required to landlords so that they may have the opportunity to either pay the bill or collect the arrearage from the tenant before the municipality transfers the delinquent amount to the landlord's property tax bill. As of 2015, if the landlord/property owner pays the amount of arrears due by the tenant, the landlord has the ability to request that the lien be transferred to them.
NOTIFICATION TIMELINE
- October 1st - Utility determines which accounts are in arrears as of this date.
- October 15 - Utility sends written notice of any amounts in arrears as of October 1 to all property owners and tenants. Utility shall also provide notice to each tenant against whom the municipality has a statutory lien.
- November 1 - Utility applies a 10% penalty. Addition of the penalty is NOT optional.
- November 16 - Utility transfers the unpaid arrears, plus the penalty, to the tax roll.
- By December 17 - Utility shall file with the clerk of courts a list of tenants against whom the municipality has a lien.
