AMENDING SAUK COUNTY ORDINANCE CHAPTER 2, TAXES, COLLECTIONS, AND ASSESSMENTS - SUBCHAPTER 2.200, DELINQUENT TAX, SPECIAL ASSESSMENT, AND CHARGE PENALTIES

Committee Status: 
Withdrawn
Budget Status: 
External Source
Decision Impact: 
Major
FTE Impact: 
No
Funding Source: 
Other (see budget status)

Purpose

To amend Chapter 2 Ordinance to authorize waiving of penalty on 2019 2nd installment real estate taxes in light of COVID-19 economic hardships.

The Finance Committee made a motion to amend until 10/01/2020.  This draft changes the date to 09/30/2020.  I will ask each committee to consider this new date.  Ending it on the last day of the month makes so much more sense for a variety of reasons.  Clarity for the tax payer, how interest & penalty is calculated, tax certificates will have a payoff for 09/30/2020 (this is the big reason).

 

Background

COVID-19 has caused economic loss and hardships for many Sauk County property owners.  Pursuant to Wis. Stat. § 74.47(2), the Sauk County Board of Supervisors has authority to set the penalty on delinquent general property taxes, special assessments, special charges, and special taxes.  In light of the economic hardships created by COVID-19, the Sauk County Board of Supervisors finds it is in the best interests of the property owners of Sauk County to allow the 0.5 percent per month penalty to be waived from February 1, 2020 to September 30, 2020 for the 2019 2nd installment property tax bill due and payable July 31, 2020.  This does not affect accrued interest.

Resolution Files: 
File ordinance_-_093020.docx
File Amended 093020
Agenda Attachments: 
File ch._2.docx_revised_-_093020.docx
Budget Status (Other/External Sources): 

See Fiscal Note

Not budgeted

Resolution Body

ORDINANCE NO. _____ - 2020

 

AMENDING SAUK COUNTY ORDINANCE CHAPTER 2, TAXES, COLLECTIONS, AND ASSESSMENTS - SUBCHAPTER 2.200, DELINQUENT TAX, SPECIAL ASSESSMENT, AND CHARGE PENALTIES

[Text Box: Background: COVID-19 has caused economic loss and hardships for many Sauk County property owners. Pursuant to Wis. Stat. § 74.47(2), the Sauk County Board of Supervisors has authority to set the penalty on delinquent general property taxes, special assessments, special charges, and special taxes. In light of the economic hardships created by COVID-19, the Sauk County Board of Supervisors finds it is in the best interests of the property owners of Sauk County to allow the 0.5 percent per month penalty to be waived from February 1, 2020 to September 30, 2020 for the 2019 2nd installment property tax bill due and payable July 31, 2020. This does not affect accrued interest.] [Text Box: Fiscal Impact: [] None [] Budgeted Expenditure [x] Not Budgeted ]              

 

     NOW, THEREFORE, BE IT ORDAINED, by the Sauk County Board of Supervisors met

in regular session that Chapter 2, Sub-Chapter 2.200 of the Sauk County Code of Ordinances is amended and attached hereto as Appendix A and shall be effective upon passage.

 

     For consideration by the Sauk County Board of Supervisors on June 16, 2020.

 

Respectfully submitted,

 

SAUK COUNTY EXECUTIVE & LEGISLATIVE COMMITTEE:

 

 

_________________________________                  _________________________________

TIMOTHY B. MCCUMBER, Chairperson                BRANDON LOHR, Vice-Chairperson

 

 

_________________________________                  _________________________________

WALLY CZUPRYNKO                                           MARTIN F. KRUEGER

 

 

_________________________________                 

VALERIE MCAULIFFE

 

 

 

 

 

 

 

 

 

 

 

ORDINANCE NO. ______ 2020

Page 2 of 2 - AMENDING SAUK COUNTY ORDINANCE CHAPTER 2, TAXES, COLLECTIONS, AND ASSESSMENTS - SUBCHAPTER 2.200, DELINQUENT TAX, SPECIAL ASSESSMENT, AND CHARGE PENALTIES

 

 

SAUK COUNTY FINANCE COMMITTEE:      

                                                                       

 

_________________________________                  _________________________________

MARTIN F. KRUEGER, Chairperson                       RICHARD M. FLINT, Vice-Chairperson

 

 

_________________________________                  _________________________________

TIMOTHY B. MCCUMBER                                     LYNN A. EBERL

 

 

_________________________________                 

THOMAS D. DORNER                                                                               

 

 

Fiscal Note: 

This ordinance amendment authorized the penalty to be waived and the estimated cost to the County is $28,000.

 

MIS Note:   

No Impact.  Waiving of the penalty is a function that is currently available in the Ascent Land Records Receipting Software. 

 

Requested Board Review Date: 
Tuesday, June 16, 2020
Committee Review 1: 
Pending
Committee Review 1 Date: 
Executive & Legislative Committee
Committee Review 2 Date: 
Finance Committee
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