Wisconsin State Statute § 66.0809 requires municipalities to place delinquent water bills on the tax roll as a tax against the property that was furnished with utility service. This means, in the State of Wisconsin including the City of Sheboygan, Landlords may end up paying for a water utility bill incurred by their tenant. Recent changes to 66.0809 through Wisconsin Act 274 does not exempt rental properties from the tax levy, but does offer additional provisions if written notice is given to the Utility.
The Landlord/Tenant Agreement Form fulfills this written requirement. This notice must be completed and submitted to the Utility with in 5 days of the tenant's start of service. What are the additional provisions if this written notice is given? Along with the standard tax roll process outline here, the following additional provisions apply:
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The Utility will send past due notices to the landlord within 14 days of the tenant's balance becoming past due.
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The letter addressed to tenants on or before October 15 of each year will include a statement notifying the tenant the municipality has a lien against their personal assets and the outstanding balance may end up on the landlord's property tax bill.
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If at any time after October 15 the landlord pays the tenant's past due balance and provides the Utility with proof of payment, the municipality's lien on the tenant's assets transfers to the landlord. The landlord is then able to file a lien with the Clerk of Courts. The Clerk files the lien in the judgment and lien docket. When the lien is filed, the tenant's name will appear on CCAP.
Additional Documents
- Landlord Tenant Agreement
- For Landlords: Tax Roll Process
- Wisconsin State Legislator: Wisconsin Act 274
- Wisconsin Legislative Council Information Memorandum: Municipal Utilities' Tax Lien Bill Collection Powers and Their Application to Rental Properties