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Executive Committee adopts new county tax‑deed ordinance to align with 2023 Act 207 and U.S. Supreme Court guidance
Summary
The Washington County Executive Committee unanimously approved a replacement tax‑deed ordinance (chapter 49, §49‑10) to implement state Act 207 and create procedures for appraisals, owner notice, repurchase rights, and disposition; staff emphasized the law responds to Tyler v. Hennepin County.
The Washington County Executive Committee voted unanimously to adopt a new county ordinance to replace the existing tax‑deed code (Chapter 49, §49‑10), updating county procedures to implement 2023 Act 207 and to reflect guidance from the U.S. Supreme Court decision in Tyler v. Hennepin County.
The county official who presented the ordinance said the state law — enacted as 2023 Act 207 — was passed in response to the U.S. Supreme Court’s unanimous decision in Tyler v. Hennepin County, which held that excess proceeds from tax sales may constitute an unlawful taking. The presenter described two primary objectives of the statute: first, to ensure the county does not retain more money than it is legally entitled to when it disposes of tax‑forfeited property; and second, to create a clear process by which a former owner may reclaim property or surplus proceeds.
Key changes in the new county code described in the briefing:
- The treasurer must notify a former owner within 30 days after acquisition that they may be entitled to surplus proceeds and inform them of repurchase rights and procedures. - Within 120 days of acquisition the executive committee must establish an appraised value for the property; the county should not rely solely on assessed value because assessed values can differ from market appraisals. - The ordinance delegates authority for acquisition, management and sale of tax‑forfeited property to the Executive Committee, reducing the need for full county‑board action in routine disposals. - If an auction yields bids below the appraised value, the county must re‑offer the property; the committee may later accept the most advantageous bid if the second auction still falls below appraised value.
The presenter warned of a statutory complexity in which liens that existed before tax forfeiture could re‑attach if a former owner repurchases the property; he said he had raised the issue with Representative Rob Brooks and with the Wisconsin County Association’s attorney (Andy Phillips) and that additional state legislative clarification may be forthcoming. He also said the county is participating in litigation challenging similar matters in other jurisdictions and that the counties are coordinating with outside counsel.
A motion to adopt the ordinance was made by Supervisor Chagrin and seconded by Supervisor Tropeis. The chair called for a voice vote; the motion passed unanimously. Committee members discussed that the first uses of the new procedure are likely to be administratively intensive and that appraisals will become an important new operational cost; the presenter said appraisal costs may be charged as part of allowable fees in the tax process.
The committee will forward the ordinance to the full County Board for final adoption at the next county‑board meeting.
