Tax Roll Process
Wisconsin State Statute § 66.0809 requires municipalities to place delinquent water bills on the property tax roll as a special charge for the property that received the utility service.
Collecting unpaid utility bills through the property tax roll has helped keep municipal debt low. This process helps reduce financial losses from unpaid bills and protects other utility customers from potential rate increases.
The law requires utilities to inform landlords about tenant delinquencies. This only happens if the landlord has submitted a written request for notification. In La Crosse, this request is completed when both the landlord and tenant fill out the Landlord-Tenant Agreement(PDF, 2MB) at the start of the tenancy.
This notice lets landlords either pay the overdue bill or collect the amount from the tenant before the unpaid balance is transferred to the property tax roll.
Notification Timeline
October 1st
The Utility identifies all accounts with outstanding balances as of this date.
October 15th
The Utility sends written notice of all past-due amounts (as of October 1) to property owners and tenants.
The Utility also notifies any tenant for whom the municipality has a statutory lien.
November 1st
A 10% penalty is applied to all unpaid balances. This penalty is required and cannot be waived.
November 15th
All unpaid balances, including the penalty, are transferred to the property tax roll.
December 17th
The Utility files a list with the Clerk of Courts identifying tenants with a municipal lien.
For more details about the tax roll process, including how it applies to landlords and tenants with an agreement on file, visit the Landlord & Tenants Page.