County Executive Joe Parisi joined Madison Mayor Satya Rhodes-Conway, County Treasurer Adam Gallagher, members of the County Board, and other local elected officials Monday to announce that Dane County will give local units of government the flexibility to delay the due date for property taxes to Oct. 1.
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.
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 Oct. 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.
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.