75.35 (7) Liability precluded. Absent fraud, no county is liable for acts or omissions associated with the sale of property under this section, including the process by which the property is sold.

75.36 (2k) County sale of property. Unless otherwise provided in this chapter, any property acquired by a county by tax deed under this chapter shall be disposed of as provided under this section and ss. 75.35 and 75.69.

75.36 (2m) (a) Upon acquisition of a tax deed under this chapter, the county treasurer shall notify the former owner, by registered mail or certified mail sent to the former owner's mailing address on the tax bill, that the former owner may be entitled to a share of the proceeds of a future sale. The county shall send to the former owner the proceeds identified in sub. (3) (c) minus any delinquent taxes, interest, and penalties owed by the former owner to the county in regard to other property and minus the actual costs of the sale as specified under sub. (3) (a) plus all amounts disbursed under sub. (3) (b) and (bm) and plus the amount of property taxes that would have been owed on the property for the year during which the sale occurs if the county had not acquired the property. If the county is unable to locate the former owner within 5 years following the mailing of the notice under this subsection, the former owner forfeits the right to any remaining equity in the property.

75.36 (2m) (b) If the payment to the former owner under par. (a) is returned to the county or otherwise not claimed by the former owner within one year following the mailing of the proceeds under par. (a), the payment shall be considered unclaimed funds and disposed of pursuant to s. 59.66 (2). Neither the former owner nor any person making claim for any funds under this section is entitled to interest on sums owed by the county under this section.

75.36 (3) (a) 2. The amount of reasonable and customary real estate agent or broker fees or other actual costs paid for selling the property.

75.36 (3) (a) 3. All amounts of unpaid general property taxes, interest, penalties, special assessments, special charges and special taxes levied against the property sold, including interest and penalties imposed under s. 74.47 previously paid to taxing jurisdictions by the county.

75.69 (1) Except as provided in sub. (1m), no tax delinquent real estate acquired by a county may be sold unless the sale and appraised value of such real estate has first been advertised by publishing on the county's website and either by publication of a class 3 1 notice, under ch. 985, or by advertising on a multiple listing service, no later than 240 days after the county acquires the property or, beginning in 2026, no later than 180 days after the county acquires the property. Any county may accept the bid most advantageous to it but, at the first attempt to sell the property, every bid less than the appraised value of the property shall be rejected. Any county is authorized to sell for any amount any land previously advertised for sale after advertising the sale of such land by publication of a class 1 notice, under ch. 985; except that no property may be sold for an amount that is less than the property's appraised value unless the county board or a committee designated by the county board has reviewed and approved such a sale and no property may be sold for an amount that is less than the amount of the highest bid unless the county board or a committee designated by the county board prepares a written statement, available for public inspection, that explains the reasons for accepting a bid that is less than the highest bid. In this subsection, “appraised value" means the value determined, at the discretion of the county board, by the county board, a committee designated by the county board, or a certified appraiser, as defined in s. 458.01 (7).

75.69 (1m) (am) 1. Except as provided in subd. 2. and par. (an), if a property is located in a county with a population of 750,000 or more, the county shall advertise the sale of tax delinquent real estate by publishing on the county's website and either by publication of a class 1 notice, under ch. 985, or by advertising on a multiple listing service, no later than 36 months after the day in which the county acquires the property, if the property meets any of the of the following criteria:

a. The property is a vacant lot.

b. The property is residential property occupied by a person with a valid ownership or leasehold interest in the property at the time of foreclosure but is not a single-family, owner-occupied residence.

c. The property is eligible to a redemption or sale-back process authorized by s. 75.35 (3), and set by local ordinance.

d. The property qualifies for a raze order under s. 66.0413.

e. The county has estimated a cost of repair that exceeds 50 percent of the property's assessed value in the year of the county's acquisition.

f. The delinquent property taxes, fees, interest, penalties, and other costs under s. 75.36 (3) (a) exceed 75 percent of the property's assessed value in the year of the county's acquisition.

g. The county has reason to believe the property is a brownfield pursuant to s. 238.13 (1) (a).

h. The property is subject to s. 75.106.

2. For purposes of this paragraph, the sale of a single-family, owner-occupied residence is subject to the 240-day and 180-day notice requirements under sub. (1), unless the residence meets the criteria under subd. 1. d. to h.

75.69 (1m) (an) With regard to property located in a county with a population of 750,000 or more and obtained by foreclosure prior to the effective date of this paragraph .... [LRB inserts date], the county shall attempt to sell such property no later than 10 years after the effective date of this paragraph .... [LRB inserts date]. If any such property remains unsold after the expiration of that 10-year period, the county shall advertise the sale of the property by publishing on the county's website and either by publication of a class 1 notice, under ch. 985, or by advertising on a multiple listing service, no later than 180 days after the expiration of that 10-year period, regardless of the property type.

75.69 (1n) A county may petition the circuit court that handled the initial tax foreclosure under this chapter for relief from any of the provisions, including the deadlines imposed under sub. (1) or (1m), for cause, for a specific property, if that petition is filed no later than the applicable deadline for publishing notice under sub. (1) or (1m).

75.69 (2) This section shall not apply to exchange of property under s. 59.69 (8), to withdrawal and sale of county forest lands, nor to the sale or exchange of lands to or between municipalities or to the state.