Right to redeem a tax certificate, including in partial payments
Wis. Stat. § 75.01(1), (4)
In plain words
When the county takes a tax certificate on your land, you can redeem it by paying the unpaid taxes plus interest and penalty to the county treasurer. You can make partial payments of at least $20. Redemption before the tax deed is recorded voids the deed.
Who is protected
Owners of Wisconsin land subject to a county tax certificate.
When it applies
- Only in Wisconsin.
- Only if you are behind on property taxes.
What you can do
Start partial payments
Ask the county treasurer how to make partial redemption payments.
Deadline: Before the county’s tax deed is recorded
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Honest limits
- Partial payments do not stop the county from taking a deed if the balance is not paid in time.
- This is general education, not legal advice. Laws change and details matter — check the current official text or talk to a legal aid lawyer or HUD-approved housing counselor.
The law
- State lawRedemption of tax certificates
Wis. Stat. § 75.01(1), (4)
Exact part: (1), (4)
What it says: Land may be redeemed by paying the treasurer, including in partial payments of at least $20.
Read the official texthttps://docs.legis.wisconsin.gov/statutes/statutes/75/01
Court cases
- Homeowner wonCited for this rightJones v. Flowers
Jones v. Flowers, 547 U.S. 220 (2006)
when mailed notice of a tax sale is returned undelivered, the government must take additional reasonable steps to notify the owner before selling the property
- Homeowner wonSame topicTyler v. Hennepin County
Tyler v. Hennepin County, 598 U.S. 631 (2023)
a government that sells a home for unpaid taxes and keeps the value beyond the tax debt takes property without just compensation
- Homeowner wonSame topicHall v. Meisner
Hall v. Meisner, 51 F.4th 185 (6th Cir. 2022)
a homeowner's equity in property taken for a smaller tax debt is protected property, and taking it without compensation states a federal takings claim
- Homeowner wonSame topicMennonite Board of Missions v. Adams
Mennonite Bd. of Missions v. Adams, 462 U.S. 791 (1983)
a person with a recorded interest in property is entitled to notice by mail or equally reliable means before a tax sale, and publication or posting alone is not enough
- Homeowner lostSame topicPung v. Isabella County
Pung v. Isabella County, No. 25-95, slip op. (U.S. June 23, 2026)
after a fairly conducted tax sale, the government owes the former owner the surplus from the sale price, not the property's fair market value
Related rights
Right to share in proceeds after the county sells tax-deeded land
Wis. Stat. § 75.36(2m)
When the county takes a tax deed, the treasurer must notify the former owner by registered or certified mail that they may be entitled to a share of a future sale. After the sale, the county sends the former owner the net proceeds after taxes, costs and other listed deductions.
Read this rightThe right to real notice before the government takes or sells your home
U.S. Const. amend. XIV, § 1Due Process Clause
Before a state or county sells your property — for example at a tax sale, or through a court foreclosure — the Constitution requires notice that is reasonably likely to actually reach you. If the government knows your address, publishing a notice in the newspaper is not enough. If a mailed notice comes back unclaimed, the government must take extra reasonable steps to reach you, if it practicably can.
Read this rightThe government cannot keep your home equity beyond the tax debt
U.S. Const. amend. VTakings Clause
If your home is taken or sold to pay property taxes, the government may collect what you owe, but it may not keep the extra value. Keeping the surplus is a "taking" of your property without just compensation, which the Fifth Amendment forbids (Tyler v. Hennepin County, 2023). You may be able to claim the surplus, but you usually must follow your state's claim process and deadlines.
Read this rightFair handling of your escrow account
12 C.F.R. § 1024.17(c)(1)
If your servicer collects money for taxes and insurance (escrow), it must pay those bills on time as long as you are not more than 30 days behind. It must review the account every year and send you a statement. It cannot keep more than a small cushion (one-sixth of a year's payments), and it must refund a surplus of $50 or more within 30 days of the review. When you pay off the loan, it must return what is left within 20 business days.
Read this right