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AB969-ASA1,5,5 232. A conveyance under subd. 1. shall not operate to revive any tax certificate
24lien or any other lien whatsoever which was cut off and rendered void by the tax deed,
25foreclosure of tax certificate, deed in lieu of tax deed, action in rem under s. 75.521

1or other means by which the county acquired title to such land, nor shall it revive the
2lien of any tax certificate or tax dated subsequently to the date on which the county
3acquired its title. The enactment into statute law of the provisions of this paragraph
4shall not be deemed an expression of legislative intent that the prior common law of
5this state was otherwise than as herein provided.
AB969-ASA1,7 6Section 7. 75.35 (3) of the statutes is amended to read:
AB969-ASA1,6,27 75.35 (3) Preference to Right of former owner to repurchase. The county
8board shall, for single-family, owner-occupied properties, and may, at its option, for
9all other properties,
by ordinance provide that in prior to the sale of tax-deeded
10lands, the former owner who lost his or her title through delinquent tax collection
11enforcement procedure, or his or her beneficiaries, as defined in s. 851.03, or heirs,
12may be given such preference in as defined in s. 851.09, shall have the right to
13purchase such lands as such ordinance shall provide. Such ordinance may provide
14that such sale be
by paying the county for all costs and expenses incurred as provided
15under s. 75.36 (3) (a), plus the amount of property taxes that would have been owed
16on the property for the year during which the purchase occurs if the county had not
17acquired the property and, plus amounts to satisfy any other liens at the time of the
18foreclosure including the county's costs associated with the repurchase. Any sale
19under such ordinance is
exempt from any or all provisions of s. 75.69 if the net
20proceeds from the sale to the former owner as determined under s. 75.36 (3) will be
21sufficient to pay all special assessments and special charges to which the property
22is subject, including interest imposed under s. 74.47, or if the county settles in full
23with the taxing jurisdiction for special assessments, as defined in s. 75.36 (1), to
24which the property is subject. Such ordinance shall not apply to tax-deeded lands

1which have been improved for or dedicated to a public use by the county subsequent
2to its acquisition thereof
.
AB969-ASA1,8 3Section 8. 75.35 (7) of the statutes is amended to read:
AB969-ASA1,6,64 75.35 (7) Liability precluded. Absent fraud, no county is liable for acts or
5omissions associated with the sale of property under this section , including the
6process by which the property is sold
.
AB969-ASA1,9 7Section 9. 75.36 (2k) of the statutes is created to read:
AB969-ASA1,6,108 75.36 (2k) County sale of property. Unless otherwise provided in this chapter,
9any property acquired by a county by tax deed under this chapter shall be disposed
10of as provided under this section and ss. 75.35 and 75.69.
AB969-ASA1,10 11Section 10. 75.36 (2m) of the statutes is renumbered 75.36 (2m) (a) and
12amended to read:
AB969-ASA1,6,2413 75.36 (2m) (a) Upon acquisition of a tax deed under this chapter, the county
14treasurer shall notify the former owner, by registered mail or certified mail sent to
15the former owner's mailing address on the tax bill, that the former owner may be
16entitled to a share of the proceeds of a future sale. The county shall send to the former
17owner the proceeds identified in sub. (3) (c) minus any delinquent taxes, interest, and
18penalties owed by the former owner to the county in regard to other property and
19minus the actual costs of the sale as specified under sub. (3) (a) plus all amounts
20disbursed under sub. (3) (b) and (bm) and plus the amount of property taxes that
21would have been owed on the property for the year during which the sale occurs if
22the county had not acquired the property. If the county is unable to locate the former
23owner within 5 years following the mailing of the notice under this subsection, the
24former owner forfeits the right to any remaining equity in the property.
AB969-ASA1,11 25Section 11. 75.36 (2m) (b) of the statutes is created to read:
AB969-ASA1,7,6
175.36 (2m) (b) If the payment to the former owner under par. (a) is returned
2to the county or otherwise not claimed by the former owner within one year following
3the mailing of the proceeds under par. (a), the payment shall be considered
4unclaimed funds and disposed of pursuant to s. 59.66 (2). Neither the former owner
5nor any person making claim for any funds under this section is entitled to interest
6on sums owed by the county under this section.
AB969-ASA1,12 7Section 12. 75.36 (3) (a) 2. of the statutes is amended to read:
AB969-ASA1,7,98 75.36 (3) (a) 2. The amount of reasonable and customary real estate agent or
9broker fees or other actual costs paid for selling the property.
AB969-ASA1,13 10Section 13. 75.36 (3) (a) 3. of the statutes is amended to read:
AB969-ASA1,7,1411 75.36 (3) (a) 3. All amounts of unpaid general property taxes, interest,
12penalties,
special assessments, special charges and special taxes levied against the
13property sold, including interest and penalties imposed under s. 74.47 previously
14paid to taxing jurisdictions by the county.
AB969-ASA1,14 15Section 14. 75.36 (3) (bm) of the statutes is repealed.
AB969-ASA1,15 16Section 15. 75.69 (1) of the statutes is amended to read:
AB969-ASA1,8,1017 75.69 (1) Except as provided in sub. (1m), no tax delinquent real estate
18acquired by a county may be sold unless the sale and appraised value of such real
19estate has first been advertised by publishing on the county's website and either by
20publication of a class 3 1 notice, under ch. 985, or by advertising on a multiple listing
21service, no later than 240 days after the county acquires the property or, beginning
22in 2026, no later than 180 days after the county acquires the property
. Any county
23may accept the bid most advantageous to it but, at the first attempt to sell the
24property, every bid less than the appraised value of the property shall be rejected.
25Any county is authorized to sell for any amount any land previously advertised for

1sale after advertising the sale of such land by publication of a class 1 notice, under
2ch. 985; except that no property may be sold for an amount that is less than the
3property's appraised value unless the county board or a committee designated by the
4county board has reviewed and approved such a sale and no property may be sold for
5an amount that is less than the amount of the highest bid unless the county board
6or a committee designated by the county board prepares a written statement,
7available for public inspection, that explains the reasons for accepting a bid that is
8less than the highest bid. In this subsection, “appraised value" means the value
9determined, at the discretion of the county board, by the county board, a committee
10designated by the county board, or a certified appraiser, as defined in s. 458.01 (7).
AB969-ASA1,16 11Section 16. 75.69 (1m) (a) of the statutes is repealed.
AB969-ASA1,17 12Section 17. 75.69 (1m) (am) of the statutes is created to read:
AB969-ASA1,8,1813 75.69 (1m) (am) 1. Except as provided in subd. 2. and par. (an), if a property
14is located in a county with a population of 750,000 or more, the county shall advertise
15the sale of tax delinquent real estate by publishing on the county's website and either
16by publication of a class 1 notice, under ch. 985, or by advertising on a multiple listing
17service, no later than 36 months after the day in which the county acquires the
18property, if the property meets any of the of the following criteria:
AB969-ASA1,8,1919 a. The property is a vacant lot.
AB969-ASA1,8,2220 b. The property is residential property occupied by a person with a valid
21ownership or leasehold interest in the property at the time of foreclosure but is not
22a single-family, owner-occupied residence.
AB969-ASA1,8,2423 c. The property is eligible to a redemption or sale-back process authorized by
24s. 75.35 (3), and set by local ordinance.
AB969-ASA1,8,2525 d. The property qualifies for a raze order under s. 66.0413.
AB969-ASA1,9,2
1e. The county has estimated a cost of repair that exceeds 50 percent of the
2property's assessed value in the year of the county's acquisition.
AB969-ASA1,9,53 f. The delinquent property taxes, fees, interest, penalties, and other costs under
4s. 75.36 (3) (a) exceed 75 percent of the property's assessed value in the year of the
5county's acquisition.
AB969-ASA1,9,76 g. The county has reason to believe the property is a brownfield pursuant to s.
7238.13 (1) (a).
AB969-ASA1,9,88 h. The property is subject to s. 75.106.
AB969-ASA1,9,119 2. For purposes of this paragraph, the sale of a single-family, owner-occupied
10residence is subject to the 240-day and 180-day notice requirements under sub. (1),
11unless the residence meets the criteria under subd. 1. d. to h.
AB969-ASA1,18 12Section 18. 75.69 (1m) (an) of the statutes is created to read:
AB969-ASA1,9,2113 75.69 (1m) (an) With regard to property located in a county with a population
14of 750,000 or more and obtained by foreclosure prior to the effective date of this
15paragraph .... [LRB inserts date], the county shall attempt to sell such property no
16later than 10 years after the effective date of this paragraph .... [LRB inserts date].
17If any such property remains unsold after the expiration of that 10-year period, the
18county shall advertise the sale of the property by publishing on the county's website
19and either by publication of a class 1 notice, under ch. 985, or by advertising on a
20multiple listing service, no later than 180 days after the expiration of that 10-year
21period, regardless of the property type.
AB969-ASA1,19 22Section 19. 75.69 (1n) of the statutes is created to read:
AB969-ASA1,9,2523 75.69 (1n) A county may petition the circuit court that handled the initial tax
24foreclosure under this chapter for relief from any of the provisions, including the
25deadlines imposed under sub. (1) or (1m), for cause, for a specific property, if that

1petition is filed no later than the applicable deadline for publishing notice under sub.
2(1) or (1m).
AB969-ASA1,20 3Section 20. 75.69 (2) of the statutes is amended to read:
AB969-ASA1,10,64 75.69 (2) This section shall not apply to exchange of property under s. 59.69 (8),
5to withdrawal and sale of county forest lands, nor to the sale or exchange of lands to
6or between municipalities or to the state.
AB969-ASA1,21 7Section 21. Initial applicability.
AB969-ASA1,10,148 (1) This act first applies to tax deeded lands that a county acquired or will
9acquire on or after April 1, 2022, except that, with regard to tax deeded lands that
10a county acquired before the effective date of this subsection, this act first applies to
11the notice of sale of tax deeded lands on the date that is 240 days after the effective
12date of this subsection. This act shall not be effective or otherwise impact any sale
13of tax deeded lands that occurred prior to the effective date of this subsection or
14during the 90-day period following the effective date of this subsection.
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