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Committee approves sale of tax-delinquent property below market; county to receive taxes and fees first

October 04, 2025 | Adams County, Wisconsin


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Committee approves sale of tax-delinquent property below market; county to receive taxes and fees first
Kara, the treasurer, presented a tax-delinquent parcel that had been offered for sale after multiple listings. Kara said the parcel had been listed three times with stepwise reductions when no bidder met the minimum; the final minimum bid was $10,526 below the assessed fair-market value. The county's outstanding taxes, penalties and fees on the parcel totaled $3,001.97.

Kara asked the committee to approve the sale at the successful bid. “The buyer pays the fees to the online bidding auction, and the county is paid what is owed to us first,” Kara explained; she added that any remaining funds are then remitted to the previous owner or the estate.

Supervisor Pease moved to accept the bid; Supervisor Taylor seconded. The committee voted in favor by voice vote and the chair announced the motion approved.

Corp. Counsel noted a related matter: a multi-county legal claim (Elliot et al.) challenges older practices in which counties retained any excess sales proceeds; counsel said the county's attorneys have filed a motion to dismiss and that recent U.S. Supreme Court precedent from a case originating in Minnesota led Wisconsin counties to revise procedures so surplus proceeds are returned to prior owners.

Kara told the committee that roughly 400 delinquent properties are anticipated in the coming cycle and asked whether the committee wanted to consider handling multiple under-market sales in a single motion in the future; staff replied the ordinance allows grouping multiple properties for committee action.

Ending: The committee approved the sale. Staff will proceed with closing and distribution of proceeds first to satisfy county obligations and then to any remaining claimants, consistent with the county's changed procedures.

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Scribe from Workplace AI
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