Failure to receive a tax bill does not relieve the taxpayer of the requirement to pay taxes on time. (WI Stat.74.09(6))
The City of Wausau is not required to send you a reminder of a bill for the second or third installments. However, that is our practice. Nevertheless, our failure to mail a reminder or your failure to receive it does not relieve you of the responsiblity to pay taxes on time.
Payments must be received by the end of business on the last day of the grace period. Payments received the next day or later are delinquent, unless postmarked on or before the due date. Note: The grace period does not apply to the accrual of interest and penalty charges for properties already delinquent.
Payments made through a bank's bill pay site may result in a delay in your payment. Checks that are received after the grace period are delinquent payments, regardless if they came from a bank's bill pay site.
Payments postmarked by the due date will be considered timely, regardless of when received. (WI Stat. 74.69(2))
Delinquent interest and penalty charges are applied on the first of each month. The new balance due will stay in effect for the remainder of the calendar month. New penalty and interest charges will be assess the first day of the next month on any remaining balance. (WI Stat.74.47)
Interest and penalty for any delinquent installment is calculated from February 1st. The concept is that the actual due date is January 31st; however, if you choose to pay in installments, you are committing to make the payments on time. Failure to pay any of the installments on time violates the original commitment, and, therefore the interest and penalty is charged from the original due date. (WI Stat.74.12(10)a and 74.12(10)b)
