Tyler v. Hennepin County
2023U.S. Supreme Court ruling that counties cannot retain surplus proceeds from tax sales, leading to Wisconsin's legislative reforms.
WI
Wisconsin
Tax Deed
Wisconsin is a tax-deed state where counties acquire property after a two-year redemption period following tax delinquency. The state utilizes a hybrid sale model, often employing online auctions or sealed bids to sell acquired properties at or near appraised value. A key differentiator is the mandatory remittance of surplus proceeds to former owners.
| Upcoming auctions | 0 |
| Counties covered | 72 |
| BS&A municipalities | 20 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Tax deed
- Redemption period
- 2 years (pre-deed)
- Sale frequency
- Year-round
- Minimum bid
- Appraised value
- Deed type
- County deed
- Bidder deposit
- Varies (often 10%)
Statutory framework
| Sale Type | Hybrid |
| Redemption Period | The redemption period occurs before the county acquires the property. Generally, owners have two years from the issuance of the tax certificate to redeem. If the county uses an in rem foreclosure procedure, there is a minimum 8-week redemption period after the foreclosure action is published. |
| Penalty / Interest | Interest accrues at 1% per month or fraction thereof. Additionally, county boards may impose an additional penalty of up to 0.5% per month. |
| Jurisdiction Type | County |
| Jurisdiction Count | 72 |
| Typical Sale Month | Year-round |
| Assessor Portal | — |
| GIS Portal | — |
| Tax Portal | — |
Sale mechanics
Wisconsin counties utilize a hybrid auction model, including online platforms like Wisconsin Surplus or sealed-bid processes managed by the County Clerk. Bidders must often pre-register and provide a deposit, such as 10% of the bid. Minimum bids are generally set at the appraised market value, and successful bidders must typically pay the balance in certified funds within a specified window, often 30 days.
Post-sale obligations
The winning bidder receives a county deed. There is no post-sale redemption period. If the property is occupied, the buyer must follow standard Wisconsin landlord-tenant or ejectment procedures to gain possession. Investors are responsible for clearing title defects, as tax deeds are not warranty deeds.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a Wisconsin tax deed purchase.
Estimated cost$4,000
Timeline6 mo.
Notable counties
Key Wisconsin counties for tax deed investors.
Milwaukee County
High volume of properties; subject to specific statutory rules regarding urban property disposition.
Marathon County
Frequently utilizes online auction platforms for tax-deeded land sales.
Recent statutory changes
- 2023 Wisconsin Act 207 modified notice requirements and mandated a right to repurchase for former owners. 2021 Wisconsin Act 216 eliminated tax foreclosure equity theft by requiring counties to remit net proceeds to former owners.
How to bid at a Wisconsin tax deed auction
Step-by-step process for participating in Wisconsin tax deed sales.
- 1
Research property listings
Review county websites or the Wisconsin Surplus portal for upcoming tax-deeded property auctions.
- 2
Conduct due diligence
Perform a title search and physical inspection to identify potential liens or environmental issues.
- 3
Register for auction
Complete the required pre-registration on the specific county's chosen platform or with the County Clerk.
- 4
Submit required deposit
Provide the mandatory deposit if required by the county's terms.
- 5
Place your bid
Submit your bid through the designated online portal or sealed-bid process before the deadline.
- 6
Pay the balance
Remit the remaining purchase price and recording fees within the county's specified timeframe.
Applicable statutes
Primary statute sections governing tax deed sales in Wisconsin.
Tax certificate issuance and redemption
Sale of tax-deeded lands
In rem foreclosure procedure
Sale of tax delinquent real estate
Notable case law
Landmark court decisions affecting Wisconsin tax deed investors.
Theige v. County of Vernon
1998Clarified redemption rights regarding partial payments and the timing of tax deed recording.
Frequently asked questions
Common questions from Wisconsin tax deed investors.
- It occurs before the county takes the deed. Owners have two years from the tax certificate issuance to pay all delinquent amounts.
- While not strictly required to hold the deed, it is almost always necessary to obtain marketable title for insurance or resale.
- Tax deeds do not warrant title quality; prior liens or ownership claims may persist until cleared by court action.
- They may file an action to set aside the deed, but must typically deposit the amount of delinquent taxes with the court.
- Counties use hybrid methods, including online platforms like Wisconsin Surplus or sealed-bid processes, at their discretion.
- Yes, but it is the bidder's sole responsibility to investigate the property condition and legal status before bidding.
How does Wisconsin's redemption period work?
Do I need a quiet title action?
What title risks should a buyer know?
What happens if the former owner challenges the sale?
How are auctions conducted?
Can I inspect properties before bidding?
Title Risk Flags
Tax deeds are not warranty deeds and do not guarantee clear title. Buyers should also be aware of potential environmental liabilities on tax-deeded properties.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.