Wisconsin Statutes
Wis. Stat. § 74.01 (2026)
Definitions
✓ current as of July 2026
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74.01(1)(1) “General property taxes” means taxes levied upon general property, as defined in s. 70.02, and measured by the property’s value.
74.01(2)(2) “Proportionate share of general property taxes”, for any taxing jurisdiction, means the amount resulting from multiplying the total general property tax levy of the taxing jurisdiction, as reflected in the tax roll, by the percentage which results from dividing:
74.01(2)(a)(a) The amount of general property taxes collected by the taxation district treasurer or county treasurer, through the last day of the month preceding the date upon which settlement is required, minus amounts previously settled or settled in full, by
74.01(2)(b)(b) The amount of the total general property taxes levied on the taxation district tax roll.
74.01(3)(3) “Special assessment” means an amount entered in the tax roll as an assessment against real property to compensate for all or part of the costs of public work or improvements which benefit the property. “Special assessment” includes any interest and penalties assessed for nonpayment of the special assessment before it is placed in the tax roll.
74.01(4)(4) “Special charge” means an amount entered in the tax roll as a charge against real property to compensate for all or part of the costs to a public body of providing services to the property. “Special charge” includes any interest and penalties assessed for nonpayment of the special charge before it is placed in the tax roll. “Special charge” also includes penalties under s. 70.995 (12).
74.01(5)(5) “Special tax” means any amount entered in the tax roll which is not a general property tax, special assessment or special charge. “Special tax” includes any interest and penalties assessed for nonpayment of the tax before it is placed in the tax roll and any charge under s. 287.093 (1) (a) 2. that is placed on the tax roll under s. 287.093 (2).
74.01(6)(6) “Taxation district” means a city, village or town or, if a city or village lies in more than one county, that portion of the city or village which lies within a county.
74.01(7)(7) “Taxing jurisdiction” means any entity authorized by law to levy taxes on general property which is located within its boundaries.
Notes of Decisions
Cited in 12
cases (3 in the last 5 years), 1936–2025 · leading case: In Re Klefstad, 95 B.R. 622 (Bankr. W.D. Wis. 1988).
In Re Klefstad, 95 B.R. 622 (Bankr. W.D. Wis. 1988). “Wis.Stat. § 74.01. 1 Interest is assessed on overdue or delinquent real estate taxes at a rate of one percent per month.”
Wisconsin Prop. Taxpayers, Inc. v. Town of Buchanan, 2023 WI 58 (Wis. 2023). “" The legislature could have specifically authorized municipalities to fund utility districts through a "special tax" as defined in § 74.”
U.S. Bank Nat'l Ass'n v. City of Milwaukee, 2003 WI App 220 (Wis. Ct. App. 2003). “" See Wis. Stat. § 74.01 (6). A taxpayer filing a claim under § 74.”
Van Dyke v. United States, 156 F. Supp. 155 (E.D. Wis. 1957). “1941) However, section 74.01 read the same then as it did in 1953 when the property here in question was sold, and it was that statute 4 which the Wisconsin Court considered in answering the question, “As *158 of what time do real estate taxes become a lien upon the real…”
Rusk v. City of Milwaukee, 2007 WI App 7 (Wis. Ct. App. 2006). “§ 74.01(4) provides that a special charge is "a charge against real property to compensate for all or part of the costs to a public body of providing services to the property.”
Cent. Wisconsin Trust Co. v. Swenson, 106 A.L.R. 1207 (Wis. 1936). “We are of opinion that the complaint shows that the plaintiff is entitled by subrogation to the lien given by sec. 74.01, Stats., and to have the amount of the tax paid by it upon Tract B adjudged to be a lien upon that tract.”
United States v. Certain Lands, 49 F. Supp. 225 (W.D. Wis. 1943). “Section 74.01 provides that all taxes levied upon any tract or parcel of land shall be a lien thereon until paid.”
United States v. Davis Mining Enter., 187 F. Supp. 911 (W.D. Wis. 1960). “87 is based on a statutory lien under Section 74.01 of the Wisconsin Statutes and that these taxes constitute a lien prior to plaintiff’s mortgage lien, based on its 1953 mortgage.”
Eline's, Inc. v. Town of Milwaukee, 15 N.W.2d 816 (Wis. 1944). “Thus, sec. 74.01, Stats., provides on this point: “.”
Mack v. United States, 160 F. Supp. 421 (E.D. Wis. 1958). “’ “Section 74.01. ‘All taxes levied upon any tract or parcel of land and all costs, charges and interest thereon shall be a lien thereon until paid except as otherwise provided by law; * * * and all taxes levied upon any lands and all costs, charges and interest thereon shall…”
Town Homes of Shell Lake Condo. Ass'n, Inc. v. Cnty. of Washburn (Wis. Ct. App. 2025). “¶17 Here, the Association’s complaint alleged that both the original and amended condominium declarations were recorded with the County’s register of deeds, and the complaint detailed the numerous changes made to the property that resulted in the amended declaration.”
Scott K. Matthews v. City of Madison (Wis. Ct. App. 2025). “41, under which the Wisconsin Department of Revenue helps tax districts, such as the City, recoup (“charge back”) portions of excessive tax refunded to taxpayers as a result of, as pertinent here, WIS.”
— Wis. Stat. § 74.01(4) — 1 case
Rusk v. City of Milwaukee, 2007 WI App 7 (Wis. Ct. App. 2006). “§ 74.01(4) provides that a special charge is "a charge against real property to compensate for all or part of the costs to a public body of providing services to the property.”
— Wis. Stat. § 74.01(5) — 1 case
Wisconsin Prop. Taxpayers, Inc. v. Town of Buchanan, 2023 WI 58 (Wis. 2023). “" The legislature could have specifically authorized municipalities to fund utility districts through a "special tax" as defined in § 74.”
— Wis. Stat. § 74.01(6) — 1 case
Town Homes of Shell Lake Condo. Ass'n, Inc. v. Cnty. of Washburn (Wis. Ct. App. 2025). “¶17 Here, the Association’s complaint alleged that both the original and amended condominium declarations were recorded with the County’s register of deeds, and the complaint detailed the numerous changes made to the property that resulted in the amended declaration.”
— Wis. Stat. § 74.01(7) — 1 case
Scott K. Matthews v. City of Madison (Wis. Ct. App. 2025). “41, under which the Wisconsin Department of Revenue helps tax districts, such as the City, recoup (“charge back”) portions of excessive tax refunded to taxpayers as a result of, as pertinent here, WIS.”
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