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Village of Whitefish Bay, WI
Milwaukee County
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[Adopted as Secs. 1.35 to 1.38 of the Codification]
[Amended by Ord. No. 1397]
A. 
Real property taxes and special assessments shall be paid in one of the following ways:
(1) 
In full on or before January 31; or
(2) 
In installments under this article.
B. 
Real property taxes and special assessments may be paid in three installments. Each installment is due on the last day of the following designated months:
(1) 
Fifty percent of the aggregate real estate tax and special assessments levied and due shall be paid on or before January 31.
(2) 
Twenty-five percent of the aggregate real estate tax and special assessments levied and due shall be paid on or before March 31.
(3) 
Twenty-five percent of the aggregate real estate tax and special assessments levied and due shall be paid on or before May 31.
C. 
The minimum payment amount for installments is $100. Installment payments must be paid on the due dates of January 31, March 31, and May 31 to remain on the installment plan.
D. 
On any installment date or any prior date, a taxpayer may pay the entire balance of the taxes and special assessments due.
E. 
All special charges and special taxes (delinquent water/sewer, delinquent parking utility, alley lighting) that are placed on the tax roll shall be paid in full on or before January 31 and any amounts unpaid as of that date are delinquent as of February 1.
[Amended by Ord. No. 1408]
A. 
All taxes on personal property shall be paid in full on or before January 31 and any amounts unpaid as of that date are delinquent as of February 1.
B. 
All personal property taxes that become delinquent shall be paid, together with interest and penalties of 1 1/2% per month charged from February 1.
A. 
If the first installment of real property taxes and special assessments placed on the tax bill are not paid on or before January 31, the entire amount of the remaining unpaid taxes and special assessments on that tax bill are delinquent as of February 1.
B. 
If the second or any subsequent installment payment of real estate taxes or special assessments is not paid by the due dates specified in § 1-26B, the entire amount of the taxes or special assessments that remain unpaid on that parcel are delinquent as of the first day of the month after the payment is due.
C. 
Delinquent payments with interest and penalty, to whom paid:
(1) 
All general property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before July 31 shall be paid, together with interest and penalties of 1 1/2% per month charged from the preceding February 1, to the Village Clerk-Treasurer.
[Amended at time of adoption of Code (see Ch. 17, Village Code and Ordinances, Art. I)]
(2) 
All general property taxes, special assessments, special charges and special taxes that become delinquent and are not paid under Subsection C(1) shall be paid, together with interest and penalties charged from the preceding February 1, to the County Treasurer.
D. 
The Village Clerk-Treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the Village Clerk-Treasurer shall return the tax roll to the County Treasurer. The County Treasurer shall collect all returned delinquent real property taxes, special assessments, special charges and special taxes, together with interest and penalties assessed from the previous February 1, as provided under § 74.47, Wis. Stats.
[Amended at time of adoption of Code (see Ch. 17, Village Code and Ordinances, Art. I)]
A. 
If the Village Clerk-Treasurer receives a payment from a taxpayer which is not sufficient to pay all general property taxes, special charges, special assessments and special taxes due, the Clerk-Treasurer shall apply the payment to the amount due, including interest and penalties, in the following order:
[Amended at time of adoption of Code (see Ch. 17, Village Code and Ordinances, Art. I)]
(1) 
Special charges.
(2) 
Special assessments.
(3) 
Special taxes.
(4) 
General property taxes.
B. 
The allocation under Subsection A(1) through (4) is conclusive for purposes of settlement under §§ 74.25 to 74.30, Wis. Stats., and for determining delinquencies under this article.