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

C0. Identity

• County seat: Waukesha · Population: ~406,989 (2020 census) · Recording unit: county
• Parent legal framework: wisconsin
• Central address: Waukesha County Administration Center, 515 W. Moreland Blvd., Waukesha, WI 53188 — houses the Treasurer (Room AC148), Register of Deeds (Room AC110), Land Records Division (Room ?), Land Information Office (Room AC170), and Corporation Counsel (Room 330).

C1. Local Tax Sale

Conducts own sale? Yes. Waukesha County uses two paths for tax-deeded property:

1. Online auction via Wisconsin Surplus — the county periodically auctions tax-deeded parcels online at www.wisconsinsurplus.com under Wis. Stat. 75.69. The November 2025 auction (Auction 25-1795) was conducted via this platform with a starting bid equal to appraised value; properties included residential and vacant land across multiple municipalities. The Notice of Foreclosure Auction was published in the Waukesha Freeman and posted on the Treasurer’s webpage. Source: https://www.waukeshacounty.gov/media/igmdsl4u/foreclosure-auction-2025-website.pdf (retrieved 2026-06-02)

2. Direct negotiated sale (“County-Owned Property Available for Purchase”) — the county continuously offers tax-deeded parcels for private sale at appraised value by submitting a letter-offer to the Treasurer’s office. Offers over $10,000 must include a 10$10,000 require full payment. All offers and sales are subject to approval by the Tax Deed Committee. Properties are conveyed by Quit Claim Deed. Source: https://www.waukeshacounty.gov/media/plxod3ji/county-owned-property-for-sale-as-of-041626.pdf (retrieved 2026-06-02)

There is no sale of lien certificates to investors — Wisconsin law prohibits assigning tax certificates (Wis. Stat. 74.57; see wisconsin §1). The county acquires tax-deeded land through the in rem foreclosure process (Wis. Stat. 75.521).

Platform / format:

• Online auction: Wisconsin Surplus — https://www.wisconsinsurplus.com (county uses this platform for periodic tax-deed auctions per Wis. Stat. 75.69)
• Direct negotiated sale: Letter-offer to Waukesha County Treasurer, 515 W. Moreland Blvd., Room AC148, Waukesha, WI 53188; Phone: (262) 548-7029 or (262) 548-7033

Sale calendar:

• Online auctions: Periodic; no fixed annual schedule confirmed. The 2025 auction (Auction 25-1795) closed December 5, 2025 at 10:00 AM with five parcels. Future auction notices are published on the Treasurer’s webpage (www.waukeshacounty.gov/Treasurer) and in the Waukesha Freeman.
• Direct sale list: Updated on a rolling basis; as of April 16, 2026, the county held approximately 15 parcels ranging from $250 to$52,000 in appraised value. List: https://www.waukeshacounty.gov/media/plxod3ji/county-owned-property-for-sale-as-of-041626.pdf

Tax Deed Committee: Composed of the county executive, county treasurer, and one county board supervisor (appointed by county board chairman for a 2-year term). The Treasurer chairs and secretaries the committee and reports all transfers in the annual report to the county board. Authorized to sell by open bid, closed bid, or via a licensed real estate broker. (Waukesha County Code § 6-44, Ord. No. 179-80, adopted March 25, 2025.) Source: https://www.waukeshacounty.gov/media/b4spuow3/chapter-6-county-constitutional-officers.pdf (retrieved 2026-06-02)

Starting bid / appraisal requirements:

• Online auctions: starting bid equals the appraised value; no bids below appraised value accepted (per Wis. Stat. 75.69)
• Direct negotiated sale: offers must meet or exceed appraised value; offers below the highest bid require a written statement of reasons (Tax Deed Committee)
• Appraisals: certified appraiser for properties with assessed value ≥ $10,000; Tax Deed Committee discretion for assessed value <$10,000 (Waukesha County Code § 6-45)

Registration / deposit:

• Wisconsin Surplus (online auction): bidders must register at www.wisconsinsurplus.com (free public registration)
• Direct sale: no formal pre-registration; submit letter-offer with earnest money as described above

Bidder requirements: needs_verification — no specific bidder qualification affidavit requirement was confirmed for tax-deed sales via Wisconsin Surplus (unlike sheriff’s sales which require an 846.155/846.16 affidavit). Confirm with Treasurer.

Delinquent list location: The county’s current list of tax-deeded parcels available for sale is published on the Treasurer’s webpage and in the Wisconsin Surplus listing. A statutory delinquent-parcel list (per Wis. Stat. 75.521 class 3 newspaper publication requirement) is published in the Waukesha Freeman; online posting location needs_verification.

Delinquency charge rate: 1½% per month, retroactive to February 1, on all unpaid taxes, special assessments, and special charges. Source: https://www.waukeshacounty.gov/treasurer/tax-due-dates/ (retrieved 2026-06-02). Consistent with Wis. Stat. 74.47.

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

Where to redeem: Pay the full redemption amount (all delinquent taxes, special assessments, special charges, interest, penalties, and in rem fees) to the Waukesha County Treasurer:

• 515 W. Moreland Blvd., Room AC148, Waukesha, WI 53188
• Phone: (262) 548-7029
• Email: treasurer@waukeshacounty.gov
• Hours: Monday–Friday, 8:00 a.m.–4:30 p.m.

Pre-foreclosure redemption: From the date the tax certificate issues (September 1 annually) until the county initiates in rem foreclosure (at least 2 years after certificate issuance), the owner may redeem by paying the certificate amount in full. “Payment of the entire delinquency for that tax year voids the certificate.” (Waukesha County Treasurer Glossary, retrieved 2026-06-02; Wis. Stat. 74.57, 75.521.)

In rem redemption: Once in rem proceedings begin, owners “must pay all taxes, specials, interest, penalties and in-rem fees to redeem a property.” Redemption remains open until the date fixed in the published class 3 notice (at least 8 weeks after first publication). After the redemption period expires, interested parties have 30 days to file an answer. Default → court enters final judgment vesting fee simple in the county. (Wis. Stat. 75.521; Waukesha County Code § 6-41 adopting Wis. Stat. 75.521 by ordinance of May 16, 1961.)

Right to repurchase (single-family residences only): Within 30 days of the county acquiring tax-deeded land, the Treasurer mails notice to the former owner, heirs, or beneficiaries of the right to repurchase. If the former owner notifies the Treasurer within 60 days of the county’s acquisition, the Treasurer orders a title report (cost paid by the former owner in advance). If the former owner provides proof of satisfaction of all liens within 30 days of the title report, the county conveys the land by Quit Claim Deed upon receipt of full costs under Wis. Stat. 75.35(3). (Waukesha County Code § 6-46, Ord. No. 179-80, adopted March 25, 2025.) Source: https://www.waukeshacounty.gov/media/b4spuow3/chapter-6-county-constitutional-officers.pdf (retrieved 2026-06-02)

Local fees: 1½%/month delinquency charge + in rem fees (foreclosure costs assessed to the property). Source: Treasurer Glossary and Tax Due Dates page (retrieved 2026-06-02).

Deviations from state default: The right-to-repurchase (§ 6-46) 60-day window for single-family residences is a local operational rule beyond what Wis. Stat. 75.521 requires; it provides a county-specific administrative redemption path after deed acquisition. Consistent with Wis. Stat. 75.35(3) which governs costs in resale.

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 (local ordinance): Waukesha County Code § 6-47(e) (Ord. No. 179-80, adopted March 25, 2025) requires the Treasurer to “send to the former owner any proceeds to which the former owner is entitled under section 75.36(2m)(a) of the Wisconsin Statutes by certified mail to the former owner’s last known address.” If payment is returned or not claimed within one year following mailing, the payment becomes unclaimed funds and is disposed of under Wis. Stat. 59.66(2). No interest accrues on funds owed to the former owner. This language directly tracks Wis. Stat. 75.36(2m)/(4) and 2023 Act 207. Source: https://www.waukeshacounty.gov/media/b4spuow3/chapter-6-county-constitutional-officers.pdf (retrieved 2026-06-02)

Claim filing venue: The former owner does not file a formal claim — the Waukesha County Treasurer initiates by mailing net proceeds after sale. Contact the Treasurer if notice is not received after a sale:

• 515 W. Moreland Blvd., Room AC148, Waukesha, WI 53188
• Phone: (262) 548-7029
• Email: treasurer@waukeshacounty.gov

Unclaimed funds process: Once surplus becomes unclaimed under Wis. Stat. 59.66(2), it is reported and held by the county under the Treasurer’s unclaimed funds program. The county posts the unclaimed funds list online and claimants must submit a notarized Affidavit of Ownership and Indemnity Agreement with a copy of photo ID (plus business documentation for business claims). Processing time: approximately 30 days after the Treasurer receives the notarized affidavit and ID. Submit to:

• Waukesha County Treasurer, 515 W. Moreland Blvd., Room AC148, Waukesha, WI 53188
• Unclaimed funds search app: http://unclaimedfunds.waukeshacounty.gov/
• Affidavit form: https://www.waukeshacounty.gov/media/tzudi4ev/affidavit_unclaimed_funds526.pdf Sources: https://www.waukeshacounty.gov/treasurer/unclaimed-funds-held-by-waukesha-county/ (retrieved 2026-06-02); Wis. Stat. 59.66.

Unclaimed list published? Yes — the Treasurer posts a searchable list at http://unclaimedfunds.waukeshacounty.gov/. Whether tax-deed surplus proceeds appear in this list (as distinct from general uncashed checks) is needs_verification — the page references Wis. Stat. 59.66 but does not specify fund types.

Local deadline notes: Under county ordinance § 6-47(e) and Wis. Stat. 75.36(2m)/(4): net proceeds mailed by certified mail to former owner; 1-year window before proceeds become unclaimed funds. See wisconsin §3 for the interaction of the 60-day written-request rule (2021 Act 216) with the 1-year unclaimed window (2023 Act 207).

Mortgage foreclosure surplus: Surplus from sheriff’s (mortgage) foreclosure sales is paid into the circuit court. Interested parties file claims with the Waukesha County Clerk of Circuit Court. Court distributes per Wis. Stat. 846.162.

Tyler compliance: Waukesha County’s ordinance (§ 6-47(e), adopted March 25, 2025) explicitly requires surplus payment to former owners per Wis. Stat. 75.36(2m)(a), consistent with 2021 Act 216 (eff. April 2, 2022) and 2023 Act 207. reformed_post_Tyler. See tyler-v-hennepin-county and wisconsin.

Elliott class action: All 72 Wisconsin counties — including Waukesha County — are defendants in a class action seeking surplus proceeds retained before April 2, 2022. See wisconsin §3.

▸ For Investors / Operators — Waukesha County disposes of tax-deeded land through two channels: periodic online auctions via Wisconsin Surplus (wisconsinsurplus.com; most recent: Auction 25-1795, December 5, 2025, five parcels, starting bid at appraised value) and a rolling direct negotiated sale list (~15 parcels as of April 16, 2026, appraised-value pricing, 10% earnest money on offers over $10,000). All transfers require approval by the Tax Deed Committee (county executive + treasurer + one board supervisor) and convey by Quit Claim Deed with no title warranties. Wisconsin Surplus auctions require free registration at the platform. Sheriff mortgage-foreclosure sales are held on the 2nd and 4th Wednesdays at 10 AM, Door #8 LEC, 515 W. Moreland Blvd., with a 10% certified-funds deposit and a required Wis. Stat. 846.155/846.16 bidder affidavit.

▸ For Former Owners — Under Waukesha County Code § 6-47(e) (adopted March 2025), the Treasurer mails net surplus proceeds to the former owner by certified mail after the sale. If the payment is returned or unclaimed within one year, funds become unclaimed property under Wis. Stat. 59.66(2). Search the county’s unclaimed funds app at unclaimedfunds.waukeshacounty.gov; to claim, submit a notarized Affidavit of Ownership and Indemnity Agreement with photo ID to the Treasurer (Room AC148, 515 W. Moreland Blvd., Waukesha). Processing time is approximately 30 days. No interest accrues on funds owed to the former owner. Single-family-residence former owners also have a 60-day repurchase right (§ 6-46) after the county acquires the property.

C4. Offices & Contacts

Sources for all contacts: official county website pages retrieved 2026-06-02 (see C7 sources).

C5. Local Procedure Notes

• In rem election by ordinance: Waukesha County adopted the 75.521 in rem foreclosure procedure by Ord. of May 16, 1961 (Code § 6-41). This is the county’s standard path for enforcing tax liens. In personam actions under Wis. Stat. 74.53 are also authorized for contaminated properties (Code § 6-42).
• Tax Deed Committee governance: The committee (county executive + treasurer + one board supervisor) has broad authority to sell tax-deeded lands by open bid, closed bid, or via licensed real estate broker; may accept bids below highest offer if a written explanation is prepared (public inspection). County Treasurer notifies the municipal clerk at least 3 weeks before any sale. (Code § 6-44, § 6-47.)
• Online auction platform: Wisconsin Surplus (www.wisconsinsurplus.com) is used for periodic tax-deed auctions (see Auction 25-1795, Dec. 5, 2025). This is the same platform used for the county’s general surplus equipment sales (see https://www.waukeshacounty.gov/administration/purchasing/surplus-property/ — different program but same vendor).
• Sheriff mortgage-foreclosure sales: Conducted on the 2nd and 4th Wednesdays of each month at 10:00 a.m., in-person at the Sheriff’s Department Law Enforcement Center, Door #8, 515 W. Moreland Blvd., Waukesha. Open auction format; no sealed bids; plaintiff normally opens bidding. 10% deposit (cash, cashier’s check, or certified check payable only to Waukesha County Sheriff Department) required immediately. No personal or company checks accepted. Third-party bidders must file an affidavit of minimum bidder qualifications (Wis. Stat. 846.155, 846.16): no delinquent property taxes > 120 days, no unsatisfied building code violation judgments, not acting on behalf of unqualified bidders. Owner may redeem up until court confirmation of sale. Properties sold as-is; no title guarantees. Sale results not posted. Source: https://www.waukeshacounty.gov/foreclosures/ (retrieved 2026-06-02); https://www.waukeshacounty.gov/sheriff/foreclosure-sales/ (retrieved 2026-06-02).
• Delinquency charge: 1½% per month retroactive to February 1 on all unpaid taxes, specials, interest, and penalties. (Waukesha County Treasurer Tax Due Dates page, retrieved 2026-06-02.) Some municipalities (New Berlin City, Sussex Village, Waukesha City) have three installment due dates (Jan 31, Mar 31, May 31); others use two installments (Jan 31, Jul 31). Source: https://www.waukeshacounty.gov/treasurer/tax-due-dates/ (retrieved 2026-06-02).
• Right-to-repurchase (single-family residences): A 60-day window for former owners, heirs, or beneficiaries after the county acquires tax-deeded single-family residential land — a local ordinance provision (Code § 6-46, March 2025) beyond the statutory minimum. Requires proof of lien satisfaction and payment of all costs per Wis. Stat. 75.35(3); conveyed by Quit Claim Deed.
• Deed type: Tax-deed conveyances are by Quit Claim Deed with no title warranties; sold as-is. Buyer responsible for permits, soil testing, and title searches. (Tax-deed property sale PDF, retrieved 2026-06-02.)
• No investor lien certificates: Wisconsin prohibits assignment of tax certificates; Waukesha County is the only holder (Wis. Stat. 74.57). No Bid4Assets, GovEase, or RealAuction subdomain — tax-deed resale goes through Wisconsin Surplus or direct negotiated sale only.
• Mediation resources: The Wisconsin Foreclosure Mediation Network no longer accepts referrals (as of February 19, 2026). GreenPath and Housing Resources Inc. are listed as alternatives on the county’s foreclosure page. Source: https://www.waukeshacounty.gov/circuit-courts/civil-court/foreclosure/ (retrieved 2026-06-02).

C6. Records Access

• Tax payment portal: https://tax.waukeshacounty.gov/ — search property tax bills by tax key or address; accepted payment methods include mail, drive-up dropbox (east side of Administration Building, Door 35), and online. Source: https://www.waukeshacounty.gov/treasurer/ (retrieved 2026-06-02).
• Parcel search / tax listing: https://tax.waukeshacounty.gov/ — search by tax key or address; also links to GIS parcel viewer for aerial maps.
• Recorder / deed search: https://landrecordspublicaccess.waukeshacounty.gov/ — Aumentum Recorder Public Access system (Harris Recording Solutions). Obtain the legal description first from the tax listing site. Note: as of April 15, 2026, there is an autofill issue; use “Clear Form” / “New Search” before each search. Source: https://www.waukeshacounty.gov/register-of-deeds/public-accessonline-document-search/ (retrieved 2026-06-02).
  • Older indexes (1848–1994) — tract, subdivision, and condominium — available at separate portal tabs: https://www.waukeshacounty.gov/register-of-deeds/online-search-tools/ (retrieved 2026-06-02).
• GIS map (interactive): https://map.waukeshacounty.gov/vertigisstudio/web/?app=f5ea225dd3994525b8e28f506f3c69a7 — Waukesha County interactive GIS/parcel viewer (disclaimer acceptance required). Source: https://www.waukeshacounty.gov/parks-and-land-use/land-information-system/interactive-map/ (retrieved 2026-06-02).
• County-owned properties for sale (direct negotiated): https://www.waukeshacounty.gov/treasurer/ (link to current PDF) — updated rolling basis; most recent version dated April 16, 2026.
• Tax-deed auction notices: https://www.waukeshacounty.gov/treasurer/ and Wisconsin Surplus (www.wisconsinsurplus.com) when an auction is active.
• Unclaimed funds search: http://unclaimedfunds.waukeshacounty.gov/ — searchable app; form download at https://www.waukeshacounty.gov/media/tzudi4ev/affidavit_unclaimed_funds526.pdf
• Sheriff foreclosure sale calendar: https://www.waukeshacounty.gov/foreclosures/ — 2nd and 4th Wednesdays monthly; active cases listed.
• Circuit court case search (WCCA): https://wcca.wicourts.gov/ — Wisconsin Circuit Court Access; search Waukesha County in rem petitions and mortgage foreclosure cases by county/case number/party name.

C7. Meta

sources:

• {type: official, url: https://www.waukeshacounty.gov/treasurer/, retrieved: 2026-06-02} # Treasurer homepage; Jennifer Grant; (262) 548-7029; Room AC148; hours M-F 8am-4:30pm; links to county-owned property PDF, unclaimed funds, tax payment portal
• {type: official, url: https://www.waukeshacounty.gov/treasurer/tax-due-dates/, retrieved: 2026-06-02} # tax installment due dates; 1.5%/month delinquency charge retroactive to Feb 1; USPS policy change note
• {type: official, url: https://www.waukeshacounty.gov/treasurer/glossary-of-tax-terms/, retrieved: 2026-06-02} # tax certificate definition; IN-REM process definition (75.521); redemption definition; delinquent taxes definition
• {type: official, url: https://www.waukeshacounty.gov/treasurer/unclaimed-funds-held-by-waukesha-county/, retrieved: 2026-06-02} # Wis. Stat. 59.66; Affidavit of Ownership & Indemnity Agreement; notarization required; photo ID; ~30 day processing; submit to Room AC148
• {type: official, url: https://www.waukeshacounty.gov/media/igmdsl4u/foreclosure-auction-2025-website.pdf, retrieved: 2026-06-02} # Notice of Foreclosure Auction; Auction 25-1795; Dec 5, 2025 10am close; Wisconsin Surplus platform; 5 parcels; starting bid = appraised value; Jennifer Grant Treasurer; published in Waukesha Freeman Nov 14, 2025
• {type: official, url: https://www.waukeshacounty.gov/media/plxod3ji/county-owned-property-for-sale-as-of-041626.pdf, retrieved: 2026-06-02} # county-owned tax-deed property list; appraised value pricing; letter-offer process; Tax Deed Committee approval; Quit Claim Deed; 10% earnest money for offers >$10,000; updated 4/16/26
• {type: official, url: https://www.waukeshacounty.gov/media/b4spuow3/chapter-6-county-constitutional-officers.pdf, retrieved: 2026-06-02} # Waukesha County Code Ch. 6; §6-41 in rem election (Ord. 5-16-61); §6-42 in personam (74.53); §6-43-6-47 tax-deeded land administration; Tax Deed Committee composition; §6-46 right to repurchase (single-family, 60 days); §6-47(e) surplus by certified mail, 1-year unclaimed, no interest; Ord. No. 179-80 adopted 3/25/2025
• {type: official, url: https://www.waukeshacounty.gov/foreclosures/, retrieved: 2026-06-02} # sheriff foreclosure sale schedule; 2nd & 4th Wednesdays 10am; Door #8 LEC 515 W Moreland; 10% deposit; open auction; owner may redeem before confirmation; active June 2026 cases listed; mediation resources
• {type: official, url: https://www.waukeshacounty.gov/sheriff/foreclosure-sales/, retrieved: 2026-06-02} # sheriff sale requirements; 846.155/846.16 affidavit; cashier’s/certified check payable to Waukesha County Sheriff Dept; no personal/company checks; sales not posted
• {type: official, url: https://www.waukeshacounty.gov/register-of-deeds/, retrieved: 2026-06-02} # James R. Behrend, Register of Deeds; Room AC110; (262) 548-7583; Land Records (262) 548-7589; Recording Division (262) 548-7585; recording@waukeshacounty.gov; wclandrecords@waukeshacounty.gov
• {type: official, url: https://www.waukeshacounty.gov/register-of-deeds/public-accessonline-document-search/, retrieved: 2026-06-02} # landrecordspublicaccess.waukeshacounty.gov; obtain legal description from tax.waukeshacounty.gov first; autofill issue as of Apr 15, 2026
• {type: official, url: https://www.waukeshacounty.gov/register-of-deeds/online-search-tools/, retrieved: 2026-06-02} # online search tools including tract/subdivision/condo indexes 1848-1994; Bureau of Land Management link
• {type: official, url: https://landrecordspublicaccess.waukeshacounty.gov/, retrieved: 2026-06-02} # Aumentum Recorder Public Access Web UI v2023.1.2 (Harris Recording Solutions)
• {type: official, url: https://tax.waukeshacounty.gov/, retrieved: 2026-06-02} # tax payment and property lookup portal; data from multiple county departments and municipalities
• {type: official, url: https://www.waukeshacounty.gov/circuit-courts/clerk-of-circuit-court/, retrieved: 2026-06-02} # Monica Paz, Clerk of Circuit Court; (262) 970-6676; Monica.Paz@wicourts.gov; 515 W Moreland Blvd; M-F 8am-4:30pm
• {type: official, url: https://www.waukeshacounty.gov/sheriff/, retrieved: 2026-06-02} # Eric J. Severson, Sheriff; (262) 548-7117 (business); (262) 548-7122 (LEC); 515 W Moreland Blvd; M-F 8am-4:30pm
• {type: official, url: https://www.waukeshacounty.gov/parks-and-land-use/land-information-system/interactive-map/, retrieved: 2026-06-02} # GIS interactive map URL: map.waukeshacounty.gov/vertigisstudio/web/?app=f5ea225dd3994525b8e28f506f3c69a7
• {type: official, url: https://www.waukeshacounty.gov/parks-and-land-use/land-information-system/, retrieved: 2026-06-02} # Land Information Office; Room AC170; (262) 548-7816; landinformation@waukeshacounty.gov
• {type: official, url: https://www.waukeshacounty.gov/circuit-courts/civil-court/foreclosure/, retrieved: 2026-06-02} # civil court foreclosure overview; mediation resources (GreenPath, Housing Resources Inc.); WI Foreclosure Mediation Network no longer accepting referrals (Feb 19, 2026)
• {type: official, url: https://www.waukeshacounty.gov/administration/purchasing/surplus-property/, retrieved: 2026-06-02} # Wisconsin Public Surplus platform (same vendor); county surplus equipment auctions
• {type: official, url: https://www.waukeshacounty.gov/countyclerk/, retrieved: 2026-06-02} # Meg Wartman, County Clerk; Room 120; (262) 548-7010; countyclerk@waukeshacounty.gov
• {type: official, url: https://www.waukeshacounty.gov/corporationcounsel/, retrieved: 2026-06-02} # Erik G. Weidig, Corporation Counsel; Room 330; (262) 548-7432; corporationcounsel@waukeshacounty.gov
• {type: statute, url: https://docs.legis.wisconsin.gov/statutes/statutes/74/vii/57, retrieved: 2026-06-01} # Wis. Stat. 74.57 — tax certificate to county, non-assignable [from wisconsin.md]
• {type: statute, url: https://docs.legis.wisconsin.gov/statutes/statutes/75/521, retrieved: 2026-06-01} # Wis. Stat. 75.521 — in rem foreclosure; 8-week redemption minimum; 30-day answer; fee-simple judgment [from wisconsin.md]
• {type: statute, url: https://docs.legis.wisconsin.gov/statutes/statutes/75/36, retrieved: 2026-06-01} # Wis. Stat. 75.36(2m) — surplus to former owner; 1-year unclaimed rule [from wisconsin.md]
• {type: session_law, url: https://docs.legis.wisconsin.gov/2021/related/acts/216, retrieved: 2026-06-01} # 2021 Act 216 — surplus reform eff. 2022-04-02 [from wisconsin.md]
• {type: session_law, url: https://docs.legis.wisconsin.gov/2023/related/acts/207, retrieved: 2026-06-01} # 2023 Act 207 — 1-year unclaimed window [from wisconsin.md]
• {type: statute, url: https://docs.legis.wisconsin.gov/statutes/statutes/846/162, retrieved: 2026-06-01} # Wis. Stat. 846.162 — mortgage foreclosure surplus paid into court [from wisconsin.md]

needs_verification:

1. Whether the Wisconsin Surplus (www.wisconsinsurplus.com) tax-deed auction requires any bidder qualification affidavit (similar to the 846.155/846.16 affidavit required for sheriff mortgage sales) — not confirmed from the official pages retrieved.
2. Online location of the statutory delinquent-parcel list published under Wis. Stat. 75.521 (class 3 newspaper publication requirement) — confirmed it runs in the Waukesha Freeman but no online posting URL retrieved.
3. Whether unclaimed tax-deed surplus proceeds appear in the county’s unclaimed funds app (http://unclaimedfunds.waukeshacounty.gov/) as a distinct category — page references Wis. Stat. 59.66 generally but does not specify tax-deed surplus.
4. Whether Waukesha County has published a specific surplus claim form for former owners (distinct from the general unclaimed funds affidavit) under Wis. Stat. 75.36(2m) — the county ordinance § 6-47(e) directs certified mail to former owner, suggesting the county initiates rather than requiring a claimant form, but confirm with Treasurer.
5. Next scheduled Wisconsin Surplus online tax-deed auction date (next after December 2025) — no fixed annual schedule confirmed on official pages as of 2026-06-02.
6. Register of Deeds Land Records room number (Aumentum portal accessible; room for physical document retrieval within Room AC110 building confirmed but division-room sub-designation not retrieved).
7. Whether Waukesha County still uses the older tax-deed-by-notice path (Wis. Stat. 75.07/75.12/75.14) for any parcels, or exclusively 75.521 in rem — the ordinance § 6-41 adopts 75.521 “in cases where the procedure provided by such section is applicable” (language suggests 75.521 is primary but does not explicitly exclude 75.07 path).
8. Elliott v. State of Wisconsin class action current docket status as of 2026-06-02 and whether Waukesha County has been individually served/named.

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 Waukesha County page. Tax-deed resale: dual track confirmed — periodic online auction via Wisconsin Surplus (www.wisconsinsurplus.com, Auction 25-1795 Dec 5, 2025) and rolling direct-negotiated-sale list (updated 4/16/26, ~15 parcels, appraised value pricing). Tax Deed Committee composition (county executive + treasurer + one board supervisor) and local ordinance (§§ 6-41 through 6-47, Ord. No. 179-80, adopted 3/25/2025) documented from Chapter 6 PDF. Right-to-repurchase (60 days, single-family residences) confirmed from ordinance. Surplus: certified mail by Treasurer per Wis. Stat. 75.36(2m)(a); 1-year unclaimed window; unclaimed funds app at unclaimedfunds.waukeshacounty.gov; affidavit form confirmed. Sheriff mortgage sales: 2nd and 4th Wednesdays 10am, Door #8 LEC, 10% deposit cashier/certified check, open auction, 846.155/846.16 affidavit required. Delinquency charge: 1.5%/month retroactive to Feb 1. All four key offices and GIS/records portals confirmed from official pages. 8 needs_verification items retained (all Row 2 honest gaps). Tyler compliance = reformed_post_Tyler (Waukesha ordinance § 6-47(e) adopted March 2025 tracks Wis. Stat. 75.36(2m)(a) and 2023 Act 207).

▸ For Investors / Operators — Waukesha County disposes of tax-deeded land through two channels: periodic online auctions via Wisconsin Surplus (wisconsinsurplus.com; most recent: Auction 25-1795, December 5, 2025, five parcels, starting bid at appraised value) and a rolling direct negotiated sale list (~15 parcels as of April 16, 2026, appraised-value pricing, 10% earnest money on offers over $10,000). All transfers require approval by the Tax Deed Committee (county executive + treasurer + one board supervisor) and convey by Quit Claim Deed with no title warranties. Wisconsin Surplus auctions require free registration at the platform. Sheriff mortgage-foreclosure sales are held on the 2nd and 4th Wednesdays at 10 AM, Door #8 LEC, 515 W. Moreland Blvd., with a 10% certified-funds deposit and a required Wis. Stat. 846.155/846.16 bidder affidavit.

▸ For Former Owners — Under Waukesha County Code § 6-47(e) (adopted March 2025), the Treasurer mails net surplus proceeds to the former owner by certified mail after the sale. If the payment is returned or unclaimed within one year, funds become unclaimed property under Wis. Stat. 59.66(2). Search the county’s unclaimed funds app at unclaimedfunds.waukeshacounty.gov; to claim, submit a notarized Affidavit of Ownership and Indemnity Agreement with photo ID to the Treasurer (Room AC148, 515 W. Moreland Blvd., Waukesha). Processing time is approximately 30 days. No interest accrues on funds owed to the former owner. Single-family-residence former owners also have a 60-day repurchase right (§ 6-46) after the county acquires the property.

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.