Wisconsin Statutes
Wis. Stat. § 74.73 (2026)
Rights of occupant or tenant who pays taxes
✓ current as of July 2026
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74.7374.73 Rights of occupant or tenant who pays taxes. An occupant or tenant of property who pays real property taxes, special assessments, special charges or special taxes levied against the property, including any interest or penalties, may recover the amounts paid, plus interest at the rate of 1.0 percent per month or portion of a month, from the person under whom he or she is an occupant or tenant. Unless otherwise agreed between the parties, the occupant or tenant may deduct the amounts paid, plus interest, from rental payments otherwise due to the person under whom he or she is an occupant or tenant.
Notes of Decisions
Cited in 50
cases (2 in the last 5 years), 1923–2023 · leading case: Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001).
Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001). “47 (9a) (1953), which permitted certiorari review from the board of review decision, and Wis. Stat. § 74.73 (4) (1953), which prohibited any claim or court action based upon an alleged excessive assessment and restricted appeal from the board of review to the manner prescribed…”
Jackson Cnty. v. State Dep't of Nat. Resources, 2006 WI 96 (Wis. 2006). “2d 823 (1962), we interpreted statutory language, "unless it shall appear that the plaintiff has paid more than his equitable share of such taxes," found in Wis. Stat. § 74.73 (2) (1961-62), as requiring a showing of a defect in the assessment that affected "the groundwork of…”
Hermann v. Town of Delavan, 572 N.W.2d 855 (Wis. 1998). “35 governing "unlawful taxes" (including taxes levied on tax exempt property), and Wis.”
G. Heileman Brewing Co. v. City of La Crosse, 312 N.W.2d 875 (Wis. Ct. App. 1981). “If that claim were denied, he might have brought a court action to recover it, pursuant to sec. 74.73, Stats. (This, of course, accepts arguendo appellant’s claim that his objections were based on grounds other than amount or valuation of property.”
Burlington N. R.R. v. City of Superior, 464 N.W.2d 643 (Wis. 1991). “10 Section 74.73(lg), Stats. 1985-86, was adopted in 1983.”
Bischoff v. City of Appleton, 260 N.W.2d 773 (Wis. 1978). “*616 However, the plaintiffs claim they are entitled to bring this action under sec. 74.73(1), Stats., which provides: “Any person aggrieved by the levy and collection of any unlawful tax assessed against him may file a claim therefor against the town, city or village which…”
Marina Fontana v. Vill. of Fontana-On-Geneva Lake, 330 N.W.2d 211 (Wis. 1983). “1 The issues presented on this review are: (1) In a taxpayer’s action to recover illegal real estate taxes under sec. 74.73, Stats., 2 can the tax-collecting entity raise as a defense or counterclaim, seeking an offset, an alleged underpayment of personal property taxes relating…”
S.C. Johnson & Son, Inc. v. Town of Caledonia, 557 N.W.2d 412 (Wis. Ct. App. 1996). “There, the supreme court addressed § 74.73(1), Stats., 1957, the predecessor statute to the present § 74.”
City of Milwaukee v. Firemen Relief Ass'n of Milwaukee, 165 N.W.2d 384 (Wis. 1969). “In that case, this court concluded that, under sec. 74.73, Stats., a taxpayer was not entitled to recover interest from a city for the city’s use of the money refunded to the taxpayer.”
Owens-Illinois, Inc. v. Town of Bradley, 392 N.W.2d 104 (Wis. Ct. App. 1986). “Treasury bills using the bond equivalency rate as quoted in The Wall Street Journal.”
Saint John's Communities, Inc. v. City of Milwaukee, 2022 WI 69 (Wis. 2022). “However, this requirement applied only to excessive assessment claims, so it does not inform our analysis of a recovery of unlawful taxes claim.”
Burlington N. R.R. v. City of Superior, 450 N.W.2d 486 (Wis. Ct. App. 1989). “The new provisions are not applicable to the case at hand and, unless otherwise noted, all references to statutes are to the 1985-86 version. 2 Section 74.73 states in part: Recovery of unlawful taxes and overassessments, (lg) In this section, "unlawful tax" means a tax in…”
— Wis. Stat. § 74.73(1) — 6 cases
Bischoff v. City of Appleton, 260 N.W.2d 773 (Wis. 1978). “*616 However, the plaintiffs claim they are entitled to bring this action under sec. 74.73(1), Stats., which provides: “Any person aggrieved by the levy and collection of any unlawful tax assessed against him may file a claim therefor against the town, city or village which…”
S.C. Johnson & Son, Inc. v. Town of Caledonia, 557 N.W.2d 412 (Wis. Ct. App. 1996). “There, the supreme court addressed § 74.73(1), Stats., 1957, the predecessor statute to the present § 74.”
G. Heileman Brewing Co. v. City of La Crosse, 312 N.W.2d 875 (Wis. Ct. App. 1981). “If that claim were denied, he might have brought a court action to recover it, pursuant to sec. 74.73, Stats. (This, of course, accepts arguendo appellant’s claim that his objections were based on grounds other than amount or valuation of property.”
Gebhardt v. City of West Allis, 278 N.W.2d 465 (Wis. 1979).
Sisters of Saint Mary v. City of Madison, 278 N.W.2d 814 (Wis. 1979).
— Wis. Stat. § 74.73(1r) — 2 cases
Burlington N. R.R. v. City of Superior, 450 N.W.2d 486 (Wis. Ct. App. 1989). “The new provisions are not applicable to the case at hand and, unless otherwise noted, all references to statutes are to the 1985-86 version. 2 Section 74.73 states in part: Recovery of unlawful taxes and overassessments, (lg) In this section, "unlawful tax" means a tax in…”
North Cent. Conservancy Trust, Inc. v. Town of Harrison (Wis. Ct. App. 2023).
— Wis. Stat. § 74.73(4) — 6 cases
Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001). “47 (9a) (1953), which permitted certiorari review from the board of review decision, and Wis. Stat. § 74.73 (4) (1953), which prohibited any claim or court action based upon an alleged excessive assessment and restricted appeal from the board of review to the manner prescribed…”
Bischoff v. City of Appleton, 260 N.W.2d 773 (Wis. 1978). “*616 However, the plaintiffs claim they are entitled to bring this action under sec. 74.73(1), Stats., which provides: “Any person aggrieved by the levy and collection of any unlawful tax assessed against him may file a claim therefor against the town, city or village which…”
S.C. Johnson & Son, Inc. v. Town of Caledonia, 557 N.W.2d 412 (Wis. Ct. App. 1996). “There, the supreme court addressed § 74.73(1), Stats., 1957, the predecessor statute to the present § 74.”
St. Elizabeth Hosp., Inc. v. City of Appleton, 416 N.W.2d 621 (Wis. Ct. App. 1987).
Wisconsin Tel. Co. v. City of Milwaukee, 271 N.W.2d 362 (Wis. 1978).
— Wis. Stat. § 74.73(h) — 1 case
Sharon Interstate Grain, Inc. v. Town of Sharon, 436 N.W.2d 887 (Wis. Ct. App. 1989).
— Wis. Stat. § 74.73(lg) — 2 cases
Burlington N. R.R. v. City of Superior, 464 N.W.2d 643 (Wis. 1991). “10 Section 74.73(lg), Stats. 1985-86, was adopted in 1983.”
Burlington N., Inc. v. City of Superior, 441 N.W.2d 234 (Wis. Ct. App. 1989).
— Wis. Stat. § 74.73(lr) — 4 cases
Burlington N. R.R. v. City of Superior, 464 N.W.2d 643 (Wis. 1991). “10 Section 74.73(lg), Stats. 1985-86, was adopted in 1983.”
Owens-Illinois, Inc. v. Town of Bradley, 392 N.W.2d 104 (Wis. Ct. App. 1986). “Treasury bills using the bond equivalency rate as quoted in The Wall Street Journal.”
Burlington N., Inc. v. City of Superior, 441 N.W.2d 234 (Wis. Ct. App. 1989).
Sharon Interstate Grain, Inc. v. Town of Sharon, 436 N.W.2d 887 (Wis. Ct. App. 1989).
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