Shawano County delinquent taxpayers will soon be assessed a new penalty on their back taxes.
Members of the executive committee gave the green light to Emily Kazik, county treasurer, to help prepare an ordinance that will assess a 0.5% monthly penalty on all back taxes going back the last decade. It is anticipated the penalty will go into effect Jan. 1, 2027.
Kazik said 64% of Wisconsin’s counties already assess the penalty, and some have been doing so for a couple decades or more.
“Right now, there is only 1% interest,” she said. “The state allows any county to apply the half percent as a penalty charge. They label it differently people who file for bankruptcy. If you file for bankruptcy, we do not collect for that penalty charge.”
Kazik’s report for May showed the county is due more than $803,000 in delinquent taxes and special charges, not including interest.
In 2025, the county assessed interest at about $200,000 on the delinquent bills. Based on the same amount of taxes due, the county would assess another $100,000 in penalty charges.
“It’s definitely a revenue maker,” Kazik said. “It’s something we can do without having to increase taxes, and only the people who are going to be delinquent are going to get the extra charge.”
The committee briefly wrestled with when the penalty should go into effect.
“I would start it as far back as you can,” Supervisor Terry Tipton said. “It costs everybody else money.”
Kazik said that at the end of 2026, she would be writing off delinquent taxes that are 10 years old, which prompted the committee to agree to charge the penalty on all taxes going back 10 years, effective Jan. 1.
An ordinance will be drafted for the committee to consider at its July meeting; if approved, it will be forwarded to the county board later in the month.
kpasson@newmedia-wi.com
