Commission discusses fractional outlot ownership to avoid county tax forfeiture

During consideration of the Cedar Ridge subdivision, commissioners sought clarification on fractional ownership of outlots and how that interacts with Kenosha County's tax-forfeiture process. Several commissioners asked whether the county intended to put properties up for tax sale and how fractional ownership would change the outcome.

Rob explained the county proposed the fractional-ownership structure so that each lot owner would hold an undivided fractional interest in an outlot; that structure, staff said, allows the county or village to levy taxes or special assessments to recover unpaid amounts rather than the county acquiring the outlot through forfeiture. "The idea that we've gotten, actually was proposed by Kenosha County," Rob said. He added that fractional ownership has been used elsewhere and that it shifts responsibility to lot owners and the homeowners association structure.

Commissioners asked whether title companies and buyers accept this arrangement and noted prior litigation in other local examples where associations sold property; staff said the arrangement can appear on title work and has been used in other jurisdictions. The commission approved the Cedar Ridge items after the discussion.