Senate Bill 142
Waiving interest and penalties for late payment of property taxes and the timely filing requirement for claims to recover property taxes. (FE)
Stopped in committee
It never got a , so it never came up for a vote. To try again, a lawmaker would have to start a new bill.
-
Introduced, passed
Feb 24, 2021
-
Committee, stopped here
Stopped here. No public hearing was held.
-
Senate vote, not reached
-
Assembly vote, not reached
-
Governor, not reached
-
Law, not reached
Latest entry in the official record, Mar 15, 2022: “Failed to pass pursuant to ”
It never got a hearing in the Senate Committee on Government Operations, Legal Review and Consumer Protection. See every bill that never got a hearing this session.
Following saves it on this device. New actions show on your Following page. You can also get updates in a feed reader.
Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
What it would have done
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
This bill allows municipalities to temporarily waive the interest and penalties on late property tax payments and temporarily waives the timely filing requirement for claims to recover property taxes.
Interest and penalties on late property tax payments Under current law, a late installment payment of property taxes is subject to interest and penalties, with the interest accruing from February 1 of the year in which the taxes are due. For property taxes payable in 2020, if an installment payment due after April 1, 2020, is late, current law allows a municipality to temporarily waive the interest and penalties in cases of hardship. The entire amount due must be paid no later than October 1, 2020, and both the county and municipality must adopt resolutions authorizing the waiver.
Read the full summary Show less
The bill allows municipalities to similarly waive interest and penalties on late installment payments of property taxes payable in 2021. Under the bill, for an installment payment due after January 1, 2021, that is late, a municipality may waive the interest and penalties if the municipality makes a general or case-by-case finding of hardship and the total amount due is paid no later than October 1, 2021.
A municipality may waive the interest and penalties only if the county first adopts a resolution authorizing the waiver and establishing criteria for determining hardship and the municipality then adopts a similar resolution. Under the bill, interest and penalties will accrue from October 1, 2021, for any property taxes payable in 2021 that are delinquent after that date.
The bill requires a county that adopts a waiver resolution to settle the taxes, interest, and penalties collected before August 1, 2021, on August 20, 2021, and to settle the remaining unpaid taxes, interest, and penalties on September 20, 2021.
The August 20, 2021, settlement must be distributed proportionally to the underlying taxing jurisdictions.
Filing claims to recover property taxes Current law allows a person to file a claim to recover the unlawful imposition of property taxes, a claim for the excessive assessment of property taxes, or a claim to recover property taxes paid in protest due to an outstanding contested assessment.
However, no person may file a claim unless the person has paid his or her property taxes on time. Current law provides an exception from this requirement for taxes due and payable in 2020 if paid by October 1, 2020, or a later applicable installment date.
The bill creates a similar exception for property taxes due and payable in 2021.
Under the bill, the timely payment requirement does not apply to these taxes if paid by October 1, 2021, or a later applicable installment date.
Who's behind it
11 senators are its . All 11 are Democrats.
38 more lawmakers .
See all 49 names Hide the names
Authors (11)
- Melissa Agard · Democrat, Senate
- Janet Bewley · Democrat, Senate
- Tim Carpenter · Democrat, Senate
- Jon Erpenbach · Democrat, Senate
- LaTonya Johnson · Democrat, Senate
- Chris Larson · Democrat, Senate
- Brad Pfaff · Democrat, Senate
- Janis Ringhand · Democrat, Senate
- Kelda Roys · Democrat, Senate
- Jeff Smith · Democrat, Senate
- Bob Wirch · Democrat, Senate
Signed on in support (38)
- Jimmy Anderson · Democrat, Assembly
- Deb Andraca · Democrat, Assembly
- Beth Meyers · Democrat, Assembly
- Samba Baldeh · Democrat, Assembly
- Jill Billings · Democrat, Assembly
- David Bowen · Democrat, Assembly
- Jonathan Brostoff · Democrat, Assembly
- Marisabel Cabrera · Democrat, Assembly
- Sue Conley · Democrat, Assembly
- Dave Considine · Democrat, Assembly
- Steve Doyle · Democrat, Assembly
- Dora Drake · Democrat, Senate
- Jodi Emerson · Democrat, Assembly
- Evan Goyke · Democrat, Assembly
- Kalan Haywood · Democrat, Assembly
- Gary Hebl · Democrat, Assembly
- Dianne Hesselbein · Democrat, Senate
- Gordon Hintz · Democrat, Assembly
- Francesca Hong · Democrat, Assembly
- LaKeshia Myers · Democrat, Assembly
- Tip McGuire · Democrat, Assembly
- Nick Milroy · Democrat, Assembly
- Supreme Moore Omokunde · Democrat, Assembly
- Greta Neubauer · Democrat, Assembly
- Tod Ohnstad · Democrat, Assembly
- Sylvia Ortiz-Velez · Democrat, Assembly
- Sondy Pope · Democrat, Assembly
- Daniel Riemer · Democrat, Assembly
- Sara Rodriguez · Democrat, Assembly
- Katrina Shankland · Democrat, Assembly
- Kristina Shelton · Democrat, Assembly
- Christine Sinicki · Democrat, Assembly
- Lee Snodgrass · Democrat, Assembly
- Mark Spreitzer · Democrat, Senate
- Shelia Stubbs · Democrat, Assembly
- Lisa Subeck · Democrat, Assembly
- Robyn Vining · Democrat, Assembly
- Don Vruwink · Democrat, Assembly
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
What happened
-
Mar 15, 2022
The session ended, and the bill died with it.
-
Mar 4, 2021
A state agency sent in its estimate of the cost.
-
Feb 24, 2021
Sent to the Senate Committee on Government Operations, Legal Review and Consumer Protection.
-
Feb 24, 2021
Introduced in the Senate.
See the official record, word for word Hide the official record
- Feb 24, 2021 · Senate
Introduced by Senators Bewley, Agard, Carpenter, Erpenbach, Johnson, Larson, Pfaff, Ringhand, Roys, Smith and Wirch; cosponsored by Representatives Hintz, Anderson, Andraca, Baldeh, Billings, Bowen, Brostoff, Cabrera, Conley, Considine, Doyle, Drake, Emerson, Goyke, Haywood, Hebl, Hesselbein, Hong, McGuire, B. Meyers, Milroy, Moore Omokunde, L. Myers, Neubauer, Ohnstad, Ortiz-Velez, Pope, Riemer, S. Rodriguez, Shankland, Shelton, Sinicki, Snodgrass, Spreitzer, Stubbs, Subeck, Vining and Vruwink
- Feb 24, 2021 · Senate
Read first time and referred to Committee on Government Operations, Legal Review and Consumer Protection
- Mar 4, 2021 · Senate
Fiscal estimate received
- Mar 15, 2022 · Senate
Failed to pass pursuant to Senate Joint Resolution 1
Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate