SB618,2,13 274.122 Multiple installments for low-income taxpayers. (1) Payment
3schedule. Except for cities authorized to act under s. 74.87, and the counties where
4those cities are located, each taxation district and county shall, by ordinance or
5resolution, permit payment in 12 equal installments of general property taxes,
6special charges, and special assessments, if the taxpayer provides evidence to the
7common council or the county board, in the manner determined by the common
8council or board, that shows that the taxpayer's annual adjusted gross income, as
9determined for Wisconsin income tax purposes, for the year in which the property
10taxes are due is less than 50 percent of the median family income, as determined
11annually by the U.S. department of housing and urban development for each county
12in the state, of the county where the taxpayer's property is located. Each installment
13under this subsection shall be paid on or before the last day of each month.

SB618,2,17 14(2) Exercise of installment option. The taxpayer may exercise the option
15provided under sub. (1) by making the first installment payment on or before
16January 31 of the year in which the general property taxes, special assessments, or
17special charges are due.

SB618,2,21 18(3) Late payment of installments. (a) If one installment only is not paid on
19the due date, that installment is not delinquent and does not render the unpaid
20balance delinquent, but the installment shall be collected, together with interest and
21penalty as provided under s. 74.47 from the day following the due date.

SB618,2,2422 (b) If a 2nd installment under sub. (1) is not paid on the due date, the entire
23unpaid balance is delinquent and shall be returned to the county treasurer for
24collection.

SB618,3,3

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1(c) If the final installment is not paid by the end of the month following the due
2date, the delinquent unpaid balance shall be collected, with interest and penalty as
3provided under s. 74.47, from the preceding February 1.

SB618,3,5 4(4) Payment considered timely. A payment is considered timely under sub. (1)
5under any of the following conditions:

SB618,3,86 (a) It is mailed in a properly addressed envelope and received by the city or
7county treasurer, as appropriate, with postage prepaid and the envelope is
8postmarked before midnight of the last date prescribed for making the payment.

SB618,3,109 (b) It is received by the city or county treasurer, as appropriate, by mail or
10otherwise within 5 days of the prescribed date.

SB618,3,1211 (c) If the only reason that the requirements of par. (a) or (b) are not met is delay
12by, or an administrative error of, the U.S. postal service.

SB618,3,16 13(5) Return of tax roll. On or before February 25, the treasurer of a city acting
14under this section shall return the duplicate county tax roll to the county treasurer
15who shall collect delinquent city general property taxes, special assessments, and
16special charges.