USA Foreclosure Wiki

Milwaukee County, WI

19 min read

Milwaukee 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 Milwaukee County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Milwaukee · Population: ~939,489 (2020 census) · Recording unit: county
  • Parent legal framework: wisconsin
  • County courthouse complex: 901 N. 9th St., Milwaukee, WI 53233 (Treasurer, Register of Deeds, Clerk of Circuit Court all housed here or adjacent)
  • Notable split jurisdiction: Milwaukee County contains 19 municipalities. The County Treasurer handles delinquent tax collection and in rem foreclosure for 18 suburban municipalities only. The City of Milwaukee (the only Wisconsin first-class city) has a separate intergovernmental agreement (dating to 1987) under which the City purchases delinquent tax receivables annually and runs its own in rem foreclosure program through the City Treasurer (City Hall, 200 E. Wells St., Room 103, Milwaukee, WI 53202). The county DAS markets tax-deeded properties outside the City; the City’s Department of City Development manages city-owned foreclosed properties. Source: search-confirmed county and city website content — see C7.

C1. Local Tax Sale

Conducts own sale? Yes — the county (via the Department of Administrative Services / Economic Development) sells tax-deeded foreclosed properties for the 18 suburban municipalities. The City of Milwaukee runs a parallel program for city properties.

Tax-deed sale platform / format:

  • Milwaukee County DAS markets county-owned tax-deeded parcels at fair market value like any real-estate listing (not a competitive auction or online lien platform). Offers must meet the appraised-value minimum per AMOP Chapter 10 (Land Sales) procedures.
    • DAS foreclosed-property listings: https://county.milwaukee.gov/EN/Administrative-Services/Economic-Development/Foreclosed-Properties/Listings
    • DAS Real Estate (Foreclosed Properties): https://county.milwaukee.gov/EN/Administrative-Services/Economic-Development/Foreclosed-Properties
    • AMOP Chapter 10 (Land Sales): https://county.milwaukee.gov/EN/Administrative-Services/Off-Nav/AMOP-Revised/Chapter-10-Land-Sales
    • Contact DAS Economic Development and Real Estate Services: (414) 897-2384
  • There is no investor tax-lien certificate auction in Milwaukee County; Wisconsin law prohibits counties from selling or assigning tax certificates (Wis. Stat. 74.57 — see wisconsin).

In rem petition calendar:

  • The County Treasurer (suburban municipalities) files in rem petitions under Wis. Stat. 75.521 after the 2-year certificate period runs. No fixed public calendar is published online; petitions are filed periodically.
  • The City of Milwaukee Treasurer files its own in rem petition lists, typically multiple lists per year (e.g., “2025 No. 2” filed June 4, 2025 with redemption ending August 13, 2025). Current petition lists are at: https://city.milwaukee.gov/treasurer/In-Rem-Tax-Foreclosure.htm · Judgment documents at: https://city.milwaukee.gov/treasurer/In-Rem-Tax-ForeclosurJudgment
  • Under Wis. Stat. 75.521, redemption must remain open at least 8 weeks after first publication; answer period is 30 days after the redemption deadline. Citation: https://docs.legis.wisconsin.gov/statutes/statutes/75/521 (retrieved 2026-06-02).

Delinquency charge rate: By statute the Milwaukee County Treasurer must charge 1% interest per month (12%/year) on delinquent general property taxes under Wis. Stat. 74.47(1). Milwaukee County may also impose an additional penalty of up to 0.5% per month (up to 6%/year) by ordinance under Wis. Stat. 74.47(2), for a potential total of up to 18%/year. Citation: Wis. Stat. 74.47 — https://docs.legis.wisconsin.gov/document/statutes/74.47 (retrieved 2026-06-02).

Delinquent list / foreclosure eligibility: Milwaukee County Public Portal (Catalis/LandNav) shows property tax data and foreclosure eligibility for delinquent taxes from 2022 and earlier: https://pp-milwaukee-co-wi-fb.app.landnav.com/Login (retrieved 2026-06-02 — confirmed as County Treasurer portal; current real estate taxes collected by municipalities; 2024 and older taxes collected by County Treasurer).

Registration / deposit (tax-deed resales): needs_verification — DAS negotiated-sale process; no standard deposit schedule found on official pages. Contact DAS at (414) 897-2384.

Bidder requirements (tax-deed resales): needs_verification — AMOP Chapter 10 governs but the PDF was not retrievable (HTTP 403).

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

Where to redeem (suburban municipalities): Pay redemption amount to the Milwaukee County Treasurer, 901 N. 9th St., Room 102, Milwaukee, WI 53233 · Phone: (414) 278-4033 · Hours: Mon–Fri 8:30 a.m.–4 p.m.

Where to redeem (City of Milwaukee properties): Pay to the City of Milwaukee City Treasurer, City Hall, 200 E. Wells St., Room 103, Milwaukee, WI 53202 · Phone: (414) 286-2025 (tax enforcement) · Hours: Mon–Fri 8:15 a.m.–4:30 p.m.

Local fees: 1%/month interest (12%/year) + up to 0.5%/month county penalty (up to 6%/year) = up to 18%/year total delinquency charge (Wis. Stat. 74.47; https://docs.legis.wisconsin.gov/document/statutes/74.47, retrieved 2026-06-02) + foreclosure/title costs.

Redemption contact (County): Milwaukee County Treasurer (414) 278-4033 · https://county.milwaukee.gov/EN/Treasurer/Delinquent-Property-Taxes

Payment plan: The County Treasurer arranges monthly payment plans; contact (414) 278-4033. The City of Milwaukee offers a 10-month interest-free installment plan (must enroll with first payment by January 31). Citation: Take Root Milwaukee / City of Milwaukee payment plan — https://takerootmilwaukee.com/keep/property-tax-foreclosure/ (retrieved 2026-06-02).

Deviations from state default: The 1987 intergovernmental agreement between Milwaukee County and City of Milwaukee means the City purchases delinquent county receivables and runs its own collection/foreclosure — this is an operational deviation unique to Milwaukee County not found in other Wisconsin counties.

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

Governing law: Wis. Stat. 75.36(2m) (as reformed by 2021 Act 216, eff. April 2, 2022; further amended by 2023 Act 207) — see wisconsin §3.

Current surplus procedure (post-2023 Act 207): Under the current statute (as amended by 2023 Act 207), the county treasurer notifies the former owner by registered/certified mail at their tax bill address upon acquiring a tax deed. The county then mails proceeds to the former owner (proceeds minus delinquent taxes, costs, and assessments per Wis. Stat. 75.36(3)(c)). If the payment is returned or unclaimed within one year after the county mails the proceeds, the funds become unclaimed property disposed of under Wis. Stat. 59.66(2). Note: the prior 60-day written-request deadline established by 2021 Act 216 was eliminated by 2023 Act 207, which shifted to a mailing-and-one-year-to-claim framework. Citations: Wis. Stat. 75.36(2m) — https://docs.legis.wisconsin.gov/statutes/statutes/75/36 (retrieved 2026-06-02); 2021 Act 216 — https://docs.legis.wisconsin.gov/2021/related/acts/216 (retrieved 2026-06-02); 2023 Act 207 — https://docs.legis.wisconsin.gov/2023/related/acts/207 (retrieved 2026-06-02).

Claim filing venue (tax-deed surplus — suburban municipalities):

  • Milwaukee County Treasurer, 901 N. 9th St., Room 102, Milwaukee, WI 53233
  • Phone: (414) 278-4033
  • The Treasurer initiates by mailing proceeds upon completing a tax-deed sale; former owner must claim within one year of that mailing.
  • Milwaukee County has a “Processing Claims for Funds at the County Treasurer’s Office” document at https://county.milwaukee.gov/ImageLibrary/Groups/cntyTreasurer/ClaimProcessingInstructionsRev.pdf (URL confirmed via search; document not retrievable due to HTTP 403 — needs_verification for form name and full instructions).

Claim filing venue (tax-deed surplus — City of Milwaukee properties):

  • Surplus on City of Milwaukee in rem tax foreclosures: contact City of Milwaukee City Treasurer, City Hall, 200 E. Wells St., Room 103, Milwaukee, WI 53202 · (414) 286-2025.
  • City-specific claim form and procedure: needs_verification — City Treasurer’s in rem foreclosure page returned HTTP 403; specific claim form not confirmed.

Claim filing venue (mortgage foreclosure surplus — Wis. Stat. 846.162):

  • Surplus from sheriff’s (mortgage) foreclosure sales is paid into court. Any party to the foreclosure action or any person with a lien on the mortgaged property at the time of sale may file a notice of claim to surplus with the Milwaukee County Clerk of Circuit Court, Civil Records Center, Room G-9, 901 N. 9th St., Milwaukee, WI 53233 · Phone: (414) 278-4135.
  • Court determines rights by reference or open-court testimony on 8 days’ notice to all persons who appeared or filed claims. The statute creates a procedural mechanism only; courts apply substantive lien-priority law to determine underlying entitlements. Citation: Wis. Stat. 846.162 — https://docs.legis.wisconsin.gov/statutes/statutes/846/162 (retrieved 2026-06-02).

Claim form (tax-deed surplus): needs_verification — Milwaukee County has a claim processing document but its specific form name and required contents could not be confirmed from the retrieved document (server blocked HTTP 403).

Local deadline notes: Under current Wis. Stat. 75.36(2m) (post-2023 Act 207): proceeds mailed by County Treasurer upon sale; former owner has 1 year from mailing to claim before funds become unclaimed property under Wis. Stat. 59.66(2). No confirmed local deviation from state defaults.

Unclaimed-funds list published: needs_verification — Milwaukee County does not appear to publish a standalone online list of unclaimed tax-deed surplus. Unclaimed amounts are eventually disposed of per Wis. Stat. 59.66(2) (county unclaimed-funds procedure).

Litigation context: A federal class action, Elliott v. State of Wisconsin et al., No. 2:25-cv-00421-SCD (E.D. Wis., filed April 25, 2025, Magistrate Judge Stephen C. Dries) names all 72 Wisconsin counties, Milwaukee County, and the City of Milwaukee as defendants, seeking hundreds of millions of dollars in surplus proceeds retained since January 1, 1989, in violation of Tyler v. Hennepin County (2023). Citation: Milberg class-action announcement — https://milberg.com/news/class-action-filed-to-recover-wisconsin-tax-foreclosure-takings/ (retrieved 2026-06-02).

▸ For Investors / Operators — Milwaukee County presents a split-jurisdiction structure unique among Wisconsin counties: the County Treasurer (414-278-4033) handles in rem foreclosure for the 18 suburban municipalities, while the City of Milwaukee Treasurer (414-286-2025) runs a parallel program for city properties under a 1987 intergovernmental agreement. Tax-deeded parcels are resold by DAS Economic Development (414-897-2384) at fair market value per AMOP Chapter 10 — not at a competitive public auction. Sheriff mortgage-foreclosure sales are conducted every Monday at 10:30 a.m. at 821 W. State St., Room B-12 (10% deposit, full bid due within 10 days after confirmation hearing; publication in the Friday Daily Reporter). There is no investor tax-lien-certificate auction in Milwaukee County — Wisconsin prohibits certificate assignment. Review wisconsin §7b for surviving-lien exposure and Elliott v. State of Wisconsin litigation risk.

▸ For Former Owners — Under Wis. Stat. 75.36(2m) as amended by 2023 Act 207, the County Treasurer mails surplus proceeds to the former owner after completing a tax-deed sale; the former owner has one year from that mailing to claim before funds become unclaimed property under Wis. Stat. 59.66(2). Contact the Milwaukee County Treasurer (901 N. 9th St., Room 102, Milwaukee; (414) 278-4033) — a claim processing instructions document exists at the Treasurer’s website. For City of Milwaukee in rem foreclosures, contact the City Treasurer (City Hall, 200 E. Wells St., Room 103; (414) 286-2025). Mortgage-foreclosure surplus from sheriff’s sales is filed as a notice of claim with the Milwaukee County Clerk of Circuit Court — Civil Records Center, Room G-9 (901 N. 9th St.; (414) 278-4135) under Wis. Stat. 846.162.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
County Treasurer / Tax CollectorDavid Cullen (elected 2014; re-elected 2024, term to 2029)901 N. 9th St., Room 102, Milwaukee, WI 53233(414) 278-4033https://county.milwaukee.gov/EN/Treasurer
City Treasurer (City of Milwaukee — in rem for city parcels)Spencer Coggs (re-elected April 2, 2024)City Hall, 200 E. Wells St., Room 103, Milwaukee, WI 53202(414) 286-2025https://city.milwaukee.gov/treasurer
Clerk of Circuit CourtAnna Maria Hodges901 N. 9th St., Room 104 (Civil Records: Room G-9), Milwaukee, WI 53233(414) 278-5362 (main); (414) 278-4135 (Civil Records)https://county.milwaukee.gov/EN/Courts/Clerk-of-Court
Register of Deeds(name needs_verification — county.milwaukee.gov returned HTTP 403)901 N. 9th St., Room 103, Milwaukee, WI 53233(414) 278-4021https://county.milwaukee.gov/EN/Register-of-Deeds
Sheriff (mortgage foreclosure sales)Sheriff Denita R. Ball (elected Nov. 8, 2022; first female and first Black female sheriff in Milwaukee County history)821 W. State St., Milwaukee, WI 53233(414) 278-4766https://county.milwaukee.gov/EN/Sheriff
DAS Economic Development (tax-deed resales)(director name needs_verification — county.milwaukee.gov returned HTTP 403)901 N. 9th St. (Milwaukee County Courthouse complex)(414) 897-2384https://county.milwaukee.gov/EN/Administrative-Services/Economic-Development/Foreclosed-Properties

C5. Local Procedure Notes

  • Split jurisdiction (most important local quirk): The County Treasurer handles delinquent tax collection and in rem foreclosure only for the 18 suburban Milwaukee County municipalities. The City of Milwaukee runs its own parallel in rem foreclosure program via the City Treasurer, filing separate petition lists with Milwaukee County Circuit Court. For city properties, all surplus/redemption/claim matters route through the City Treasurer, not the County Treasurer.
  • 1987 intergovernmental service agreement: The City of Milwaukee purchases delinquent tax receivables from Milwaukee County annually and collects the delinquency charges itself — a unique arrangement among Wisconsin counties.
  • Tax-deed resales at fair market value: Unlike many Wisconsin counties that hold competitive auctions for tax-deeded land, Milwaukee County DAS sells properties via negotiated offers at or above appraised value per AMOP Chapter 10. No public online auction platform (e.g., GovEase, RealAuction, Bid4Assets) was found for tax-deed resales.
  • Sheriff mortgage-foreclosure sales — Monday weekly cycle: The Milwaukee County Sheriff conducts real-estate foreclosure auctions every Monday at 10:30 a.m. at the Milwaukee County Safety Building, 821 W. State St., Room B-12, Milwaukee, WI 53233. Registration begins at 10 a.m. and closes at 10:25 a.m. Listed properties are published in the Friday edition of the Daily Reporter (https://dailyreporter.com/sheriff-sales/). Foreclosure sale notices are also posted in the lobby of the Criminal Justice Facility, 949 N. 9th St. Source: search-confirmed county website content.
  • Sheriff sale deposit: 10% of the total bid price in cash, cashier’s check, or certified funds is due immediately after the sale; cashier’s/certified check payable to Milwaukee County Clerk of Courts. Full bid price due within 10 days after the confirmation hearing. Source: search-confirmed county website content (needs_verification — county.milwaukee.gov returned HTTP 403 for direct fetch).
  • County ordinance Ch. 6: Milwaukee County Code of Ordinances Chapter 6 addresses real estate acquisition, management, and disposition of tax-foreclosed property — https://library.municode.com/wi/milwaukee_county/codes/code_of_ordinances?nodeId=MICOCOGEORVOI_CH6CODEREESTAACMADITAFOPR (not retrieved due to HTTP 403 — needs_verification for specific local deviation provisions).
  • In rem valid defenses (only three): (1) parcel not liable to taxation when the tax was levied; (2) taxes paid in full before last day of redemption period; (3) tax lien barred by statute of limitations. Citation: Wis. Stat. 75.521 — https://docs.legis.wisconsin.gov/statutes/statutes/75/521 (retrieved 2026-06-02).
  • Delinquency charge: 1%/month interest (Wis. Stat. 74.47(1)) + up to 0.5%/month county penalty by ordinance (Wis. Stat. 74.47(2)) = up to 18%/year. Collected by County Treasurer for suburban municipalities and City Treasurer for city parcels. Citation: https://docs.legis.wisconsin.gov/document/statutes/74.47 (retrieved 2026-06-02).

C6. Records Access

  • Parcel search / tax portal (Milwaukee County): Milwaukee County Public Portal (Catalis/LandNav) — property tax data, delinquency, foreclosure eligibility. Current real estate taxes collected by municipalities; 2024 and older taxes collected by County Treasurer (414-278-4033): https://pp-milwaukee-co-wi-fb.app.landnav.com/Login (retrieved 2026-06-02)
  • City of Milwaukee real-estate property tax lookup: https://milwaukee.munisselfservice.com/citizens/RealEstate/Default.aspx?mode=new (Tyler Technologies MuniSelfService portal)
  • Recorder / deed search: Tapestry (Fidlar/landrecords.net) — public archive search; enter www.landrecords.net → Wisconsin → Milwaukee County; covers recordings from 1962 to present, deeds from April 1, 1948 to present; $30 credit authorization required. Instructions: https://county.milwaukee.gov/files/county/register-of-deeds/Documents/TAPESTRYINSTRUCTIONS.pdf
  • GIS map (MCLIO): Milwaukee County Land Information Office GIS/property information search: https://experience.arcgis.com/experience/874abfa323e2457084f1dfd62e977268 (ArcGIS Experience) Interactive mapping service (Geocortex): https://lio.milwaukeecountywi.gov/map (redirects to https://apps.geocortex.com/webviewer/?app=00d9853f922845a5841e0123918a449a) MCLIO open data hub: https://gis-mclio.opendata.arcgis.com/
  • Delinquent property tax payment (County — suburban municipalities): Via Catalis portal above; Value Payment Systems processes payments (2.55% credit/debit fee; $1.50 e-check flat fee). Contact Treasurer (414) 278-4033.
  • Foreclosed property listings (DAS): https://county.milwaukee.gov/EN/Administrative-Services/Economic-Development/Foreclosed-Properties/Listings
  • Sheriff sale listings: Daily Reporter (Friday print/online) · https://dailyreporter.com/sheriff-sales/ (retrieved 2026-06-02)
  • In rem petition lists (City of Milwaukee): https://city.milwaukee.gov/treasurer/In-Rem-Tax-Foreclosure.htm
  • In rem judgment documents (City of Milwaukee): https://city.milwaukee.gov/treasurer/In-Rem-Tax-ForeclosurJudgment
  • Milwaukee County foreclosed parcels GIS layer: https://hub.arcgis.com/maps/MCLIO::milwaukee-county-foreclosed-parcels

C7. Meta

sources:

needs_verification:

  1. Register of Deeds officer name — not confirmed from official page (county.milwaukee.gov returned HTTP 403 for all direct fetches); address/phone confirmed via multiple search-engine sources.
  2. DAS Economic Development director name — not retrieved from official page (HTTP 403).
  3. AMOP Chapter 10 (Land Sales) specific deposit/bidder requirements for tax-deed resales — PDF at https://county.milwaukee.gov/files/county/administrative-services/AMOP/Chapter-10-Land-Sales/10.01LandDispositionAdministrativeProcedure.pdf returned HTTP 403; content unconfirmed.
  4. Milwaukee County Treasurer’s surplus claim form name and required documentation — ClaimProcessingInstructions PDF URL confirmed but content blocked (HTTP 403); form name and steps unconfirmed.
  5. Milwaukee County Code of Ordinances Chapter 6 specific provisions on tax-deed forfeiture and surplus — library.municode.com returned HTTP 403.
  6. Whether Milwaukee County publishes an online list of unclaimed tax-deed surplus funds (Wis. Stat. 59.66(2) / 75.36(2m)(b)).
  7. City of Milwaukee-specific surplus claim form and procedure for in rem tax foreclosures — city.milwaukee.gov pages returned HTTP 403; City Treasurer contact details confirmed via search but specific claim form not found.
  8. Milwaukee County delinquent tax list publication schedule (newspaper / online) for suburban municipalities.
  9. Full text of the 1987 Milwaukee County–City intergovernmental service agreement and whether its terms affect surplus distribution.
  10. Sheriff sale deposit amount and full bid payment deadline — search-confirmed as 10% immediately + full bid within 10 days after confirmation; direct county page returned HTTP 403.

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 (Note: Ritter v. Ross, 207 Wis. 2d 476, 558 N.W.2d 909 (Ct. App. 1996), discussed in wisconsin §8; no separate case page exists yet.)

changelog:

  • 2026-06-02: Initial Milwaukee County page. Split-jurisdiction structure documented (County Treasurer handles 18 suburban municipalities; City Treasurer handles City of Milwaukee properties via 1987 IGA). Sheriff mortgage-foreclosure sales confirmed: Monday 10:30 a.m., 821 W. State St. Room B-12, 10% deposit, Daily Reporter publication. Tax-deed resales via DAS at fair market value (no public auction platform). Offices confirmed: David Cullen (County Treasurer), Spencer Coggs (City Treasurer), Anna Maria Hodges (Clerk of Circuit Court), Sheriff Denita R. Ball. Elliott v. State of Wisconsin class action (No. 2:25-cv-00421-SCD) confirmed via Milberg announcement. Wis. Stat. 74.47 (1%/mo + up to 0.5%/mo), 75.521 (in rem), 75.36 (surplus), 846.162 (mortgage surplus) all retrieved from docs.legis.wisconsin.gov. 2023 Act 207 confirmed elimination of prior 60-day deadline; current framework is 1-year claim window from mailing. Surplus description corrected to reflect current law. Most county.milwaukee.gov and city.milwaukee.gov pages returned HTTP 403 on direct fetch — 10 needs_verification items retained. Gap_score reduced from 10 to 4 (all remaining points from Row 2 needs_verification only).

▸ For Investors / Operators — Milwaukee County presents a split-jurisdiction structure unique among Wisconsin counties: the County Treasurer (414-278-4033) handles in rem foreclosure for the 18 suburban municipalities, while the City of Milwaukee Treasurer (414-286-2025) runs a parallel program for city properties under a 1987 intergovernmental agreement. Tax-deeded parcels are resold by DAS Economic Development (414-897-2384) at fair market value per AMOP Chapter 10 — not at a competitive public auction. Sheriff mortgage-foreclosure sales are conducted every Monday at 10:30 a.m. at 821 W. State St., Room B-12 (10% deposit, full bid due within 10 days after confirmation hearing; publication in the Friday Daily Reporter). There is no investor tax-lien-certificate auction in Milwaukee County — Wisconsin prohibits certificate assignment. Review wisconsin §7b for surviving-lien exposure and Elliott v. State of Wisconsin litigation risk.

▸ For Former Owners — Under Wis. Stat. 75.36(2m) as amended by 2023 Act 207, the County Treasurer mails surplus proceeds to the former owner after completing a tax-deed sale; the former owner has one year from that mailing to claim before funds become unclaimed property under Wis. Stat. 59.66(2). Contact the Milwaukee County Treasurer (901 N. 9th St., Room 102, Milwaukee; (414) 278-4033) — a claim processing instructions document exists at the Treasurer’s website. For City of Milwaukee in rem foreclosures, contact the City Treasurer (City Hall, 200 E. Wells St., Room 103; (414) 286-2025). Mortgage-foreclosure surplus from sheriff’s sales is filed as a notice of claim with the Milwaukee County Clerk of Circuit Court — Civil Records Center, Room G-9 (901 N. 9th St.; (414) 278-4135) under Wis. Stat. 846.162.

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.

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