Dane County to Allow Delay of Property Tax Due Dates Amid COVID-19 Pandemic

May 04, 2020
Ariana Vruwink, 608-267-8823
County Executive

Today, County Executive Joe Parisi joined Madison Mayor Satya Rhodes-Conway, County Treasurer Adam Gallagher, members of the County Board, and other local elected officials to announce that Dane County will give local units of government the flexibility to delay the due date for property taxes to October 1, 2020. Recent state legislation authorized the ability for counties and their communities to take this step in an attempt to offer payment flexibility for individuals and families who may be struggling to keep up with expenses during this difficult time. A resolution to allow local governments to implement this delay will go before the County Board’s Finance Committee this evening.

“Many in Dane County are currently experiencing financial hardships, and we want to do as much as we can to help our residents and families make ends meet during the COVID-19 pandemic,” said County Executive Parisi. “By giving local governments the opportunity to delay property tax due dates, we hope to help residents feel relief and get more time and flexibility to meet this expense.”

On April 15, the Wisconsin Legislature enacted 2019 Wisconsin Act 185. A section of this law authorizes, among other things, for the County to adopt a resolution enabling taxation districts in the County to waive interest and penalties on 2020 property tax installment payments due and payable after April 1 until October 1.  A resolution authorizing the waiver must also establish criteria for determining hardship that would qualify a property tax payer for the waiver.  The County’s authorization for a local community to implement the above referenced waiver is contingent upon the taxation district adopting a resolution in similar form and content as to the County’s resolution.

“The pandemic has impacted us all. It is only right that Dane County take action to allow municipalities to delay property tax bills for our residents who may be struggling,” said County Board Chair Analiese Eicher.

This resolution will authorize any taxation district located in the County to waive interest and penalties on installment payments of property taxes due and payable after April 1 in a manner consistent with Act 185. It will also declare that all property taxpayers in the County are experiencing hardship as a result of the economic conditions associated with the COVID-19 pandemic.

Each individual taxing jurisdiction (city, village, or town) needs to pass a resolution similar to Dane County’s before property tax due dates can be pushed back to October 1. These local communities will have discretion over whether or not the payment is delayed. The normal due date for the second installment of property taxes countywide is July 31. The City of Madison implements quarterly installments, which would be due by May 31.

"Since the beginning of the COVID crisis, the city and the county have worked together to aid our seniors, families and small businesses in as many ways as possible. Now, with the permission of the state, we are implementing a process for waiving interest and penalties on late property tax installment payments. We hope this will ease the burden on many families and businesses struggling with today's unprecedented economic circumstances," said Mayor Rhodes-Conway.

Dane County intends for this resolution to authorize a local community to waive interest and penalties for all property taxpayers in the County otherwise eligible for waiver under Act 185 on a finding of general hardship based upon the economic conditions in Dane County amid the COVID-19 pandemic. This resolution is also intended to allow a local community to waive the penalty imposed by Dane County ordinances for property taxpayers qualifying for the waiver of interest and penalties in Act 185.