Taxpayers missing a second installment payment now owe more

JUNEAU, Wis. — Taxpayers that missed their second installment payment, due on July 31, will now owe interest as well as incur a penalty in addition to their remaining balance. This is according to Wisconsin State Statute section 74.11.

“That’s because the state statutes say that if you choose to pay your taxes in installments, but miss the second one, interest and penalty are charged on the unpaid tax balance back to Feb. 1, and a fraction of a month counts as a whole month," said Dodge County Treasurer Kris Keith. “The interest and penalty amount charged in August can be shocking."

That’s because a monthly rate of 1% for interest and 0.5% for penalty, back to Feb. 1 (7 months), means 10.5% is charged in August. For $1,000 of delinquent tax, that’s an additional $105 owed if paid in August, or with a clear August postmark."

Keith reminds taxpayers interest and penalty never stops and is charged on the first of each month, which means on Sept. 1, another 1.5% combined interest and penalty will be charged.

Also, on Sept. 1, each parcel with a 2025 unpaid tax balance will be issued a tax certificate (tax lien) against it, and a Notice of Issuance of Tax Certificate is mailed. This tax lien is extinguished when the taxes are paid in full. If taxes remain unpaid three years later, the tax foreclosure (In rem) process begins, and eventually the county could take those parcels via court action.

For more information or to inquire about payments, please reach out to the Treasurer's Office.