Dane County, Wisconsin — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → wisconsin. This page covers how Dane County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Madison · Population: ~561,504 (2020 census) · Recording unit: county
  • Parent legal framework: wisconsin
  • Central address: City-County Building, 210 Martin Luther King Jr. Blvd., Madison, WI 53703 — houses the Treasurer (Room 114), Land Information Office (Room 116), and other departments.

C1. Local Tax Sale

Conducts own sale? Yes — the Dane County Treasurer acquires tax-deeded properties through the in rem foreclosure process (Wis. Stat. 75.521) and resells them via sealed-bid auction administered directly by the Treasurer’s office. There is no third-party investor lien-certificate auction; Wisconsin law prohibits assigning tax certificates to investors (Wis. Stat. 74.57 — see wisconsin).

Platform / format:

  • Sealed-bid auction — no third-party auction platform (e.g., RealAuction, GovEase, Bid4Assets). All bidding is conducted by submitting sealed envelopes to the Treasurer’s office.
  • Auction listing page: https://treasurer.danecounty.gov/taxdeedauction (retrieved 2026-06-02 — 20 active parcels confirmed as of that date, with minimum bids ranging from $100 to$335,700)
  • Full auction procedures: https://treasurer.danecounty.gov/Property-Owner-Info/foreclosure/Tax-Deed-Details (retrieved 2026-06-02)
  • Properties are conveyed by Quit Claim Deed with no title warranties (sold as-is).

Sale calendar:

  • Regular cycle: Auctions are held October/November annually; an additional auction in April/May is held as needed.
  • 2026 next auction confirmed: Bid Due: June 2, 2026 at 1:00 PM; Bid Opening: June 3, 2026 at 11:00 AM (confirmed on treasurer.danecounty.gov homepage, retrieved 2026-06-02).
  • Bid Opening location: Dane County Treasurer’s Office, City-County Building, Room 114, 210 MLK Jr. Blvd., Madison, WI 53703.
  • Source: https://treasurer.danecounty.gov and https://treasurer.danecounty.gov/Property-Owner-Info/foreclosure/Tax-Deed-Details (both retrieved 2026-06-02).

Bid priority criteria (in order):

  1. Bid meets or exceeds the appraised value
  2. Bidder has no unpaid Dane County real estate tax delinquencies
  3. Bidder has no involvement in the tax deed process administration
  4. Dollar amount of bid
  5. Bidder’s property access (adjacency/use factor)
  6. Earliest received bid (tiebreaker) Source: https://treasurer.danecounty.gov/Property-Owner-Info/foreclosure/Tax-Deed-Details (retrieved 2026-06-02).

Registration: No advance registration required.

Earnest deposit: 10% of bid amount, submitted with the bid form. Cash or cashier’s check only — no personal checks, credit/debit cards, ACH, or wire payments accepted.

Bid form submission: Sealed envelope addressed to: Dane County Treasurer, % TAX DEED AUCTION BID (MM/DD/YY), 210 MLK Jr. Blvd #114, Madison, WI 53703-3342 The envelope must display “TAX DEED AUCTION BID” in bold with the Bid Due date.

Balance payment: Full balance due within 10 days of receiving bid-award notification letter (sent by certified mail within 48 hours of opening). Cash or cashier’s check only. Failure to complete within 10 days forfeits the 10% earnest deposit; Treasurer contacts next qualifying bidder.

Deed processing: Quit Claim Deed prepared, notarized, and recorded typically within 2 weeks of receiving bid balance and signed settlement statement.

Post-auction offers (unsold parcels): Offers may be submitted no earlier than the day after bid opening; reviewed starting the Monday after scheduled bid opening in order of receipt. No earnest money required for post-auction offers.

Delinquent list / parcel list: The current list of tax-deed parcels available for sale is published on https://treasurer.danecounty.gov/taxdeedauction. No separate downloadable delinquent-tax-certificate list was found on the official website. needs_verification — whether a statutory delinquent list is published separately (per Wis. Stat. 75.07/75.521 publication requirements; Dane County follows the in rem path under 75.521, which requires class 3 newspaper publication and posting in the Treasurer’s office).

Delinquency charge rate: Per the Dane County Treasurer’s FAQ (retrieved 2026-06-02), delinquent property taxes accrue a combined monthly interest and penalty of 1.5% on the unpaid principal beginning February 1, accruing at the start of each month until paid in full (e.g., a payment made in August after a July 31 deadline accumulates approximately 10.5% — 7 months × 1.5%). Source: https://treasurer.danecounty.gov/FAQ (retrieved 2026-06-02). Note: Wis. Stat. 74.47(1) sets 1%/month statutory interest; the additional 0.5%/month represents a local county penalty authorized by Wis. Stat. 74.47(2) — see wisconsin §1.

C2. Local Redemption → framework: right-of-redemption

Where to redeem: Pay the full redemption amount (all delinquent taxes, special assessments, interest, penalties, and county foreclosure/title costs) to the Dane County Treasurer’s Office:

  • City-County Building, Room 114, 210 Martin Luther King Jr. Blvd., Madison, WI 53703
  • Phone: (608) 266-4151
  • Email: treasurer@danecounty.gov
  • Hours: Monday–Friday 8:00 AM–4:00 PM (excluding holidays)

Pre-auction repurchase window: Former owners, beneficiaries, or heirs may repurchase up to 2 weeks prior to the auction Bid Due date. Requirements:

  1. Pay all encumbrances in full to parties listed on the “Notice of Application for Tax Deed”
  2. Record satisfactions of all interests
  3. Pay Dane County (cash or cashier’s check):
    • Full tax amount owed (including specials, interest, penalty, and tax deed expenses)
    • 1% of assessed value
    • $60 for a new title report (if encumbrances existed) Upon completion, the county prepares and records a Quit Claim Deed back to the former owner. Source: https://treasurer.danecounty.gov/Property-Owner-Info/foreclosure/Tax-Deed-Details (retrieved 2026-06-02).

Statutory redemption (in rem path): Under Wis. Stat. 75.521, redemption remains open until the date fixed in the published class 3 notice (at least 8 weeks after first publication). Interested parties may also answer within 30 days after the redemption-expiration date. See wisconsin §2 for full statutory analysis.

Local fees: 1.5%/month delinquency charge (combined interest + county penalty) + tax deed expenses (foreclosure costs, title report fees) + 1% of assessed value (for repurchase path). Source: FAQ page (retrieved 2026-06-02) + Tax-Deed-Details page (retrieved 2026-06-02).

Deviations from state default: The Treasurer’s “repurchase” window (up to 2 weeks before bid due date, requiring full payment + 1% of assessed value + $60 title report) is a local operational detail not stated in state statute — it is the practical implementation of the statutory redemption right for cases that have reached the deed stage. Consistent with Wis. Stat. 75.521.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Governing law: Wis. Stat. 75.36(2m) as amended by 2021 Act 216 (eff. April 2, 2022) and 2023 Act 207. See wisconsin §3 for full statutory waterfall and Tyler compliance analysis.

Surplus distribution confirmed by county: The Dane County Treasurer’s Tax-Deed-Details page explicitly states: “the county will return any net proceeds to the former owner upon sale.” Proceeds are “typically distributed on or about the timing of the subsequent auction after sale (typically October & April).” Source: https://treasurer.danecounty.gov/Property-Owner-Info/foreclosure/Tax-Deed-Details (retrieved 2026-06-02).

Claim filing venue: Former owners direct surplus inquiries to the Dane County Treasurer:

  • City-County Building, Room 114, 210 Martin Luther King Jr. Blvd., Madison, WI 53703
  • Email: treasurer@danecounty.gov
  • Phone: (608) 266-4151

Claim form: No specific surplus claim form is published on the treasurer’s website. The county initiates by mailing proceeds to the former owner per Wis. Stat. 75.36(2m). needs_verification — exact claim form name and required documentation not found on official pages; contact treasurer@danecounty.gov.

Deadline: Under current Wis. Stat. 75.36(2m) (post-2023 Act 207): county mails proceeds to former owner upon completing a tax-deed sale; former owner has 1 year from the mailing before proceeds become unclaimed funds disposed of under Wis. Stat. 59.66(2). See wisconsin §3 for full analysis.

Unclaimed funds process: If surplus proceeds go unclaimed, “the net proceeds will be transferred into the Unclaimed Funds process,” per the Dane County Treasurer’s Tax-Deed-Details page (retrieved 2026-06-02). The Dane County Treasurer maintains a general Unclaimed Funds page at https://treasurer.danecounty.gov/Unclaimed-Funds (retrieved 2026-06-02): claimants must appear in person at Room 114, City-County Building, with valid government photo ID (two IDs for claims over $1,000) and background information about the funds. Checks are mailed within 8 weeks of attestation before a notary. A 10-year claim list and 90-day claim list are published as PDFs on that page. Wisconsin residents may also claim through the state: https://www.revenue.wi.gov/Pages/UnclaimedProperty/home.aspx.

Mortgage foreclosure surplus: Surplus from sheriff’s (mortgage) foreclosure sales is paid into the circuit court. Parties with interests in the property file claims with the Dane County Clerk of Circuit Court (Jeff Okazaki), 215 S. Hamilton St., Madison, WI 53703; Phone: (608) 266-4311. Court determines rights per Wis. Stat. 846.162.

Contact for surplus inquiries: treasurer@danecounty.gov · (608) 266-4151.

▸ For Investors / Operators — Dane County sells tax-deed properties by sealed-bid auction administered directly by the Treasurer’s office (no third-party online platform). Bids are submitted in sealed envelopes with a 10% earnest deposit (cash or cashier’s check only); balance is due within 10 days of the bid-award letter. The priority ranking for competing bids puts meeting appraised value first and no-delinquency status second, before dollar amount — so underbidding appraised value can lose even against a lower bid that also tops appraised value. The regular auction cycle is October/November with an April/May secondary cycle; post-auction offers on unsold parcels may be submitted the day after opening. Delinquency accrues at 1.5%/month combined interest and penalty from February 1.

▸ For Former Owners — Under Wis. Stat. 75.36(2m) (as amended by 2021 Act 216 and 2023 Act 207), the Dane County Treasurer mails net sale proceeds to the former owner after completing a tax-deed sale; proceeds not claimed within one year of mailing become unclaimed funds under Wis. Stat. 59.66(2). Direct surplus inquiries to treasurer@danecounty.gov or (608) 266-4151, City-County Building, Room 114, 210 Martin Luther King Jr. Blvd., Madison. Unclaimed funds can also be searched at https://treasurer.danecounty.gov/Unclaimed-Funds (in-person claim required with photo ID) or through the Wisconsin DOR at revenue.wi.gov.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Tax CollectorAdam Gallagher (elected)City-County Building, Room 114, 210 MLK Jr. Blvd., Madison, WI 53703 (mailing: PO Box 1299, Madison, WI 53701)(608) 266-4151https://treasurer.danecounty.gov
Clerk of Circuit CourtJeff Okazaki215 S. Hamilton St., Madison, WI 53703(608) 266-4311https://courts.countyofdane.com/
Register of DeedsKristi Chlebowski (elected)City-County Building (exact room: see contact tab at rod.danecounty.gov)(608) 267-8814https://rod.danecounty.gov
Sheriff (mortgage foreclosure sales)Kalvin D. Barrett115 W. Doty St., Madison, WI 53703(608) 284-6800https://www.danesheriff.com
County Clerk (general county records)Scott McDonellCity-County Building (see danecounty.gov)(608) 266-4121https://clerk.danecounty.gov

Source for all contacts: official county websites retrieved 2026-06-02 (see C7 sources).

C5. Local Procedure Notes

  • Sealed-bid format (tax-deed auction): Dane County uses a sealed-bid format rather than an open auction or an online platform auction. This is county-administered; no Bid4Assets, GovEase, or RealAuction subdomain is used.
  • No advance registration: Unlike many counties with online auction platforms, Dane County requires no pre-registration. Bids are submitted by sealed envelope.
  • Cash/cashier’s check only at auction: No credit cards, personal checks, ACH, or wire payments accepted at any stage of the tax-deed auction process.
  • Sheriff mortgage-foreclosure sales — weekly Tuesday cycle: The Dane County Sheriff conducts real-estate foreclosure auctions every Tuesday at 10:00 AM at the City-County Building, Room 354, 210 Martin Luther King Jr. Blvd., Madison, WI 53703. Required deposit: 10% of the bid in cash or certified funds, payable to the Dane County Clerk of Courts. The successful bidder pays the remaining balance after a court confirmation hearing. Properties are advertised in the Wisconsin State Journal and Capital Times for a minimum of three weeks. Filings fee: $75 posting fee +$75 sale fee (payable to Dane County Sheriff). Source: https://www.danesheriff.com/Services/Foreclosure-Sales (retrieved 2026-06-02).
  • Current sheriff sale calendar (June–August 2026): Active sales confirmed as of 2026-06-02 include properties at: 1035 S Sunnyvale Ln Madison (6/2/2026), 614 Springbrook Cir DeForest (6/9/2026), 163 Shato Ln Monona (6/16/2026), 2942-2944 Traceway Dr Madison (6/23/2026), 102 Emily Cir Oregon (6/30/2026), and others. Source: https://www.danesheriff.com/Sales (retrieved 2026-06-02).
  • Delinquency charge: 1.5%/month combined interest and penalty on unpaid principal (Wis. Stat. 74.47; confirmed by Dane County Treasurer FAQ page, retrieved 2026-06-02). This is the maximum permitted under Wis. Stat. 74.47(1)+(2): 1%/month statutory interest + 0.5%/month county penalty by ordinance.
  • In rem valid defenses (only three under Wis. Stat. 75.521): (1) parcel not liable to taxation; (2) taxes paid in full before last day of redemption; (3) tax lien barred by statute of limitations.
  • Tyler compliance: Dane County’s surplus-return procedure (“county will return any net proceeds to the former owner upon sale,” per official Tax-Deed-Details page) is consistent with Wis. Stat. 75.36(2m) as reformed by 2021 Act 216 + 2023 Act 207 — see wisconsin and tyler-v-hennepin-county.
  • Elliott v. State of Wisconsin class action: All 72 Wisconsin counties — including Dane County — are defendants in a federal class action (No. 2:25-cv-00421-SCD, E.D. Wis.) seeking surplus proceeds retained since January 1, 1989, under pre-Tyler law. See wisconsin §3 and milwaukee-wi.md for docket details.

C6. Records Access

  • Parcel search portal (Access Dane): https://accessdane.danecounty.gov/Parcel — official Dane County Land Information Council parcel lookup. Search by owner name, address, parcel number, Township/Range/Section, or plat/survey map. Operated by Dane County Land Information Office, City-County Building, Room 116 (retrieved 2026-06-02).
  • GIS map (DCiMap): https://dcimapapps.countyofdane.com/dcmapviewer/ — Dane County interactive GIS map viewer (retrieved 2026-06-02 via danecounty.gov online services directory).
  • Recorder / deed search:
    • TapestryEON (Fidlar): https://tapestry.fidlar.com/TapestryEON/TapestryEON.WebSite/ — for occasional users; records from January 1975 forward.
    • Laredo Anywhere (Fidlar): https://www.fidlar.com/laredo.aspx — subscription service for title/real-estate professionals; contact Register of Deeds at (608) 267-8814 or Chief Deputy at (608) 267-1515.
    • Official Records Online: https://www.officialrecordsonline.com/Select/Index.html?state=WI&county=DANE#/
    • Source: https://rod.danecounty.gov/real-estate/online-record-search (retrieved 2026-06-02).
  • Tax payment portal: https://treasurer.danecounty.gov/taxpayment (Point&Pay platform) — accepts credit/debit cards (2.39% fee or $1.50 min) and e-check ($1.50 flat fee). Note: current-year City of Madison taxes are collected by the City of Madison Treasurer (https://www.cityofmadison.com/treasurer/) through July 31; Dane County processes them after that date. Source: https://treasurer.danecounty.gov/taxpayment (retrieved 2026-06-02).
  • Tax-deed auction parcels: https://treasurer.danecounty.gov/taxdeedauction (retrieved 2026-06-02)
  • Sheriff foreclosure sale listings: https://www.danesheriff.com/Sales (retrieved 2026-06-02)
  • Circuit court case search (WCCA): https://wcca.wicourts.gov/ — Wisconsin Circuit Court Access; in rem petitions and mortgage foreclosure judgments searchable by county/case number.
  • Unclaimed funds search: https://treasurer.danecounty.gov/Unclaimed-Funds (Dane County Treasurer) and https://www.revenue.wi.gov/Pages/UnclaimedProperty/home.aspx (Wisconsin DOR state portal).

C7. Meta

sources:

needs_verification:

  1. Exact form name and required documentation for surplus claims with the Dane County Treasurer — no specific form found on official website; contact treasurer@danecounty.gov.
  2. Whether Dane County publishes a statutory delinquent-tax-parcel list separately from the auction page (per Wis. Stat. 75.521 class 3 publication requirement) — newspaper name and online location not confirmed.
  3. Register of Deeds physical room/suite number — street address confirmed as City-County Building but specific room not retrieved from official page (rod.danecounty.gov contact tab not fully extracted).
  4. Whether Dane County has a local ordinance setting the delinquency penalty at the maximum 0.5%/month under Wis. Stat. 74.47(2), or whether the 1.5%/month figure from the FAQ reflects a combined statutory + penalty rate confirmed by ordinance — FAQ states 1.5%/month but ordinance citation not retrieved.
  5. Unclaimed-funds list — whether the PDFs on https://treasurer.danecounty.gov/Unclaimed-Funds include tax-deed surplus or only general uncashed checks; the page does not explicitly confirm tax-deed surplus is included.
  6. Courts.countyofdane.com — Clerk of Circuit Court Jeff Okazaki’s official court website not directly fetched (wicourts.gov clerkcontact.htm used as primary source); confirm email and hours directly.
  7. Elliott v. State of Wisconsin class action status as of 2026-06-02 — confirmed via secondary source only (see milwaukee-wi.md).

cross_links: wisconsin, right-of-redemption, surplus-funds, tyler-v-hennepin-county, sheriff-sale, treasurer-sale, due-process-notice, bankruptcy-automatic-stay, federal-tax-lien-redemption, void-vs-voidable, heirs-property, third-party-recovery-rules

changelog:

  • 2026-06-02: Initial Dane County page. Tax-deed auction confirmed as county-administered sealed-bid process (no third-party platform) with October/November regular cycle + April/May as needed; June 2026 auction confirmed with active 20 parcels. Earnest deposit: 10% cash/cashier’s check; balance in 10 days; bid priority criteria confirmed from official Tax-Deed-Details page. Redemption / repurchase window (2 weeks before bid due date; 1% of assessed value + $60 title report) documented from official page. Surplus return confirmed: county mails net proceeds to former owner; unclaimed → Unclaimed Funds process (consistent with Wis. Stat. 75.36(2m)/2023 Act 207). Sheriff mortgage sales: Tuesday 10am, Room 354 City-County Building, 10% deposit payable to Clerk of Courts, advertised in Wisconsin State Journal and Capital Times. All four key offices confirmed from official pages: Treasurer (Adam Gallagher, 608-266-4151), Register of Deeds (Kristi Chlebowski, 608-267-8814), Sheriff (Kalvin D. Barrett, 608-284-6800), Clerk of Circuit Court (Jeff Okazaki, 608-266-4311). Delinquency charge: 1.5%/month confirmed from FAQ page. 7 needs_verification items retained (all Row 2 honest gaps). Gap_score = 7.

▸ For Investors / Operators — Dane County sells tax-deed properties by sealed-bid auction administered directly by the Treasurer’s office (no third-party online platform). Bids are submitted in sealed envelopes with a 10% earnest deposit (cash or cashier’s check only); balance is due within 10 days of the bid-award letter. The priority ranking for competing bids puts meeting appraised value first and no-delinquency status second, before dollar amount — so underbidding appraised value can lose even against a lower bid that also tops appraised value. The regular auction cycle is October/November with an April/May secondary cycle; post-auction offers on unsold parcels may be submitted the day after opening. Delinquency accrues at 1.5%/month combined interest and penalty from February 1.

▸ For Former Owners — Under Wis. Stat. 75.36(2m) (as amended by 2021 Act 216 and 2023 Act 207), the Dane County Treasurer mails net sale proceeds to the former owner after completing a tax-deed sale; proceeds not claimed within one year of mailing become unclaimed funds under Wis. Stat. 59.66(2). Direct surplus inquiries to treasurer@danecounty.gov or (608) 266-4151, City-County Building, Room 114, 210 Martin Luther King Jr. Blvd., Madison. Unclaimed funds can also be searched at https://treasurer.danecounty.gov/Unclaimed-Funds (in-person claim required with photo ID) or through the Wisconsin DOR at revenue.wi.gov.


Legal information, not legal advice. This page summarizes publicly available legal information for educational purposes only. Laws change. Verify all procedures and deadlines directly with the relevant county offices and a licensed Wisconsin attorney before taking action.