Selling land with back taxes in Wisconsin

How Wisconsin handles unpaid property taxes

Wisconsin enforces unpaid taxes against the land itself, not just a lien on it. Once your redemption rights end, ownership passes, and in some states that happens before any auction. The rule below says when, so plan to sell before then.

The redemption rule in Wisconsin: The county takes a tax certificate on September 1 for taxes still unpaid, and can move to take the land 2 years later. Anyone can redeem until the county records its tax deed, by paying the taxes, interest, penalty and charges. If the county uses court foreclosure instead, the last day to redeem is set in a published notice, at least 8 weeks after first publication. After that date, a court judgment gives the county full title. In Milwaukee, and where city or village demolition costs are included, court foreclosure can start after 1 year. When the county sells land it took for taxes, it must send the former owner the net proceeds after taxes and costs. A payment not claimed within 1 year after mailing becomes unclaimed funds.

Law: Wis. Stat. 74.57, 75.01, 75.14, 75.36 and 75.521. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Wisconsin land at a glance

• Average farm real estate value: $6,700 per acre (2026, USDA).
• Average property tax on farmland: about $25.92 per acre per year (2022 Census of Agriculture).
• Transfer tax: Real estate transfer fee of 30 cents per $100 of value or fraction thereof ($3 per $1,000), collected by the register of deeds on recording. Exemptions under s. 77.25.
• Seller disclosure: Sellers of land with no buildings must give the buyer a vacant land disclosure report within 10 days after accepting an offer. Personal representatives, trustees, conservators and court-supervised fiduciaries who never occupied the land are exempt. Transfers exempt from the state transfer fee are also exempt. The report law covers only land with no buildings or with 1 to 4 homes. A buyer can waive the report in writing.

These are statewide averages, not an appraisal. See selling land in Wisconsin for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

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