Marathon County committee authorizes in-rem action on hundreds of tax‑delinquent parcels, defers deed‑restriction decisions

The Marathon County Human Resources, Finance and Property Committee on Tuesday authorized county staff to proceed with in‑rem (INREM) court actions for parcels that remain tax‑delinquent at the Oct. 7 court hearing and agreed to revisit whether to impose deed restrictions at the committee's first meeting in December.

Administrator Lance Leonard gave the committee an update on the county’s parallel tax deportment efforts, reporting both “tax deed” actions and an “INREM” track to reclaim properties. He said, “We have 97 parcels that were selected to proceed under our concurrent train and track for INREM,” and that a petition listing 89 parcels had been filed for an Oct. 7 hearing.

The action matters because it is the county’s primary legal route to remove long‑delinquent properties from the tax rolls and return them to productive use or sale. Leonard told the committee that progress has reduced some outstanding tax certificates and that many property owners continue to satisfy delinquent balances before formal steps are completed.

County staff said the initial batch of tax deed properties (43 parcels) had to be split into two groups because some mailed certified notices were returned unclaimed; publication or alternate notice methods are required under state notice statutes when certified mail cannot be confirmed. Leonard also compared counterbook reports and said outstanding tax certificates from older tax years have fallen — for example, certificates from tax year 2021 declined from 315 in last year’s October report to 222 in the recent review, approaching a roughly 30% reduction on that look‑back period.

Committee members pressed staff for details on particularly old certificates, “sliver” parcels with unclear heirs or boundary issues, and how quickly appraisals and vacancy notices would permit listing properties for sale on WisconsinSurplus after title is obtained. Staff reported appraisals are underway for some parcels and that vacancies may require 28‑day notices or eviction steps before listing, which could delay sales into November for certain parcels.

On a motion to authorize taking title through the INREM process for any parcels listed in the filed petition that remain unpaid by the Oct. 7 hearing and to defer imposition of deed restrictions until the committee’s first December meeting, the committee voted in favor. The committee directed staff to proceed with title actions where statutes and county ordinance permit and to return in December with recommendations about deed restrictions and any necessary clarifying information.

The committee thanked staff for the workload involved and for measurable progress in reducing outstanding tax certificates. Leonard said the process has been “complex and labor intensive,” and he commended the cross‑departmental team for the work.

Looking ahead, staff noted that some parcels are subject to bankruptcy stays or require parcel‑by‑parcel heir tracing, and that a number of low‑value “sliver” parcels may require individualized outreach rather than bulk treatment. The county’s next formal step on the listed parcels is the Oct. 7 court hearing. Ending

Action items in this article: (1) the committee authorized proceeding with INREM petition items that remain unpaid at the Oct. 7 hearing; (2) the committee deferred final decisions on deed restrictions until its December meeting; (3) staff will continue appraisals, vacancy notifications and follow the statutory notice process prior to listing properties for sale on WisconsinSurplus.