The real estate property tax process begins with the assessment which is conducted by the local assessor. The assessment represents the value of the real estate property as of January 1st of each year. This assessment is important because the real estate property tax is calculated based on the assessed value. Wisconsin taxing districts (municipalities, schools, counties, etc.) set their budgets in the fall, usually in November. After each district has set its levy for the next year, real estate taxes are calculated and tax bills are prepared. Tax bills are usually mailed by your municipal Treasurer in mid December. Per Wisconsin State Statute 74.09(06), failure to receive a tax bill does not relieve the obligation to pay real estate taxes.
All payments for the City of Fond du Lac (all parcels beginning with FDL) are collected by the Fond du Lac County Treasurer’s Office. Please make payments payable to: Fond du Lac County Treasurer, 160 South Macy Street, P.O. Box 1515, Fond du Lac, WI 54936-1515.
The full amount of the real estate taxes or the first installment is due by January 31st and the second installment is due by July 31st at the County Treasurer’s office.
A payment is considered timely if it is mailed in a properly addressed envelope, postmarked (not metered mail) before midnight of the last day prescribed for making payment. A self-addressed stamped envelope is required for sending receipt of payment. If either installment is missed, or payment is made after the due date, interest and penalty are charged on the unpaid balance. Calculation begins February 1st. The interest is calculated at 1% per month and the penalty is calculated at 1/2% per month. If a property owner sells property he has divided into two or more parcels, but the tax roll lists the property as it was described on January 1st (one parcel), the new owner may request a tax bill for their share of the tax on the parcel they purchased. This should be done in written request to the City Treasurer no later than January 15th. Lottery and Gaming credits may be applied on owner occupied, primary residences. If the taxpayer feels he or she is eligible for credit but the credit is not shown on the tax statement, a claim may be filed with the City Treasurer. This must be done by January 31st. Duplicate copies of real estate tax bills and payment information is available at www.fdlco.wi.gov.