Wis. Stat. » CHAPTER 74 — PROPERTY TAX COLLECTION
Wisconsin Statutes

Wis. Stat. § 74.33 (2026)

Sharing and charging back of taxes due to palpable errors

✓ current as of July 2026
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74.3374.33 Sharing and charging back of taxes due to palpable errors.
74.33(1)(1) Grounds. After the tax roll has been delivered to the treasurer of the taxation district under s. 74.03, the governing body of the taxation district may refund or rescind in whole or in part any general property tax shown in the tax roll, including agreed-upon interest, if:
74.33(1)(a)(a) A clerical error has been made in the description of the property or in the computation of the tax.
74.33(1)(b)(b) The assessment included real property improvements which did not exist on the date under s. 70.10 for making the assessment.
74.33(1)(c)(c) The property is exempt by law from taxation, except as provided under sub. (2).
74.33(1)(d)(d) The property is not located in the taxation district for which the tax roll was prepared.
74.33(1)(e)(e) A double assessment has been made.
74.33(1)(f)(f) An arithmetic, transpositional or similar error has occurred.
74.33(2)(2) Exceptions. The governing body of a taxation district may not refund or rescind any tax under this section if the alleged error may be appealed under s. 70.995 (8) (c) or if the alleged error is solely that the assessor placed a valuation on the property that is excessive.
74.33(3)(3) Charging back and sharing taxes. If an error under sub. (1) has been discovered, the governing body of the taxation district shall proceed under s. 74.41.
74.33 HistoryHistory: 1987 a. 378; 1991 a. 39; 1993 a. 307; 1995 a. 408.
74.33 AnnotationA potential error in classifying a mobile home as real, not personal, property was not a clerical error under sub. (1) (a), nor could it be considered to be the inclusion of a real property improvement that did not exist under sub. (1) (b), as the property did exist. Ahrens v. Town of Fulton, 2000 WI App 268, 240 Wis. 2d 124, 621 N.W.2d 643, 99-2466.
74.33 AnnotationAffirmed on other grounds. 2002 WI 29, 251 Wis. 2d 135, 641 N.W.2d 423, 99-2466.
Notes of Decisions
Cited in 8 cases (3 in the last 5 years), 1933–2025 · leading case: Ahrens v. Town of Fulton, 2002 WI 29 (Wis. 2002).
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Ahrens v. Town of Fulton, 2002 WI 29 (Wis. 2002). · cites it 20× “The owners claimed that errors occurred under Wis. Stat. § 74.33 (1)(a), (b), or (c). This statute provides: 74.”
Saint John's Communities, Inc. v. City of Milwaukee, 2022 WI 69 (Wis. 2022). · cites it 7× “¶23 Next, turning to surrounding statutes, Saint John's finds Wis. Stat. §§ 74.33 and 74.37, governing palpable error and excessive assessment claims respectively, to be informative.”
Hermann v. Town of Delavan, 572 N.W.2d 855 (Wis. 1998). · cites it 4× “See Wis. Stat. §§ 74.33 (1); 17 74.35(2)(á). 18 Unlike actions for exces *392 sive assessment, actions to recover an "unlawful tax" under Wis.”
Ahrens v. Town of Fulton, 2000 WI App 268 (Wis. Ct. App. 2000). · cites it 11× “Wis. Stat. § 74.33 (1). ¶ 20. The owners alleged in their complaint that the property taxes levied against their mobile homes were unlawful "as provided in WISCONSIN STATUTE § 74.”
Milwaukee Cnty. v. City of Milwaukee, 246 N.W. 447 (Wis. 1933). “Sec. 74.33, Stats., provides when and the manner in which sales of land for delinquent taxes shall be advertised.”
IBM Credit Corp. v. Vill. of Allouez, 508 N.W.2d 42 (Wis. Ct. App. 1993). · cites it 8× “" As an alternative to refunding or rescinding the tax, the taxing authority "may direct the assessor to proceed under s.”
Town Homes of Shell Lake Condo. Ass'n, Inc. v. Cnty. of Washburn (Wis. Ct. App. 2025). · cites it 4× “¶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.”
Saint John's Communities, Inc. v. City of Milwaukee (Wis. Ct. App. 2021). · cites it 2× “§ 74.33 to make such a claim. See § 74.35(2m).”
— Wis. Stat. § 74.33(1) — 3 cases
Ahrens v. Town of Fulton, 2000 WI App 268 (Wis. Ct. App. 2000). “Wis. Stat. § 74.33 (1). ¶ 20. The owners alleged in their complaint that the property taxes levied against their mobile homes were unlawful "as provided in WISCONSIN STATUTE § 74.”
Saint John's Communities, Inc. v. City of Milwaukee, 2022 WI 69 (Wis. 2022). “¶23 Next, turning to surrounding statutes, Saint John's finds Wis. Stat. §§ 74.33 and 74.37, governing palpable error and excessive assessment claims respectively, to be informative.”
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. § 74.33(1)(a) — 2 cases
Ahrens v. Town of Fulton, 2000 WI App 268 (Wis. Ct. App. 2000). “Wis. Stat. § 74.33 (1). ¶ 20. The owners alleged in their complaint that the property taxes levied against their mobile homes were unlawful "as provided in WISCONSIN STATUTE § 74.”
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. § 74.33(1)(c) — 3 cases
Ahrens v. Town of Fulton, 2000 WI App 268 (Wis. Ct. App. 2000). “Wis. Stat. § 74.33 (1). ¶ 20. The owners alleged in their complaint that the property taxes levied against their mobile homes were unlawful "as provided in WISCONSIN STATUTE § 74.”
Saint John's Communities, Inc. v. City of Milwaukee (Wis. Ct. App. 2021). “§ 74.33 to make such a claim. See § 74.35(2m).”
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. § 74.33(4) — 1 case
IBM Credit Corp. v. Vill. of Allouez, 508 N.W.2d 42 (Wis. Ct. App. 1993). “" As an alternative to refunding or rescinding the tax, the taxing authority "may direct the assessor to proceed under s.”
— Wis. Stat. § 74.33(l)(a) — 1 case
Ahrens v. Town of Fulton, 2000 WI App 268 (Wis. Ct. App. 2000). “Wis. Stat. § 74.33 (1). ¶ 20. The owners alleged in their complaint that the property taxes levied against their mobile homes were unlawful "as provided in WISCONSIN STATUTE § 74.”
— Wis. Stat. § 74.33(l)(c) — 2 cases
Ahrens v. Town of Fulton, 2000 WI App 268 (Wis. Ct. App. 2000). “Wis. Stat. § 74.33 (1). ¶ 20. The owners alleged in their complaint that the property taxes levied against their mobile homes were unlawful "as provided in WISCONSIN STATUTE § 74.”
IBM Credit Corp. v. Vill. of Allouez, 508 N.W.2d 42 (Wis. Ct. App. 1993). “" As an alternative to refunding or rescinding the tax, the taxing authority "may direct the assessor to proceed under s.”
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