Installment Payments.
Milwaukee City Charter § 19-15
in effect19-15. Installment Payments.
1. MONTHLY INSTALLMENTS. a. At the option of the taxpayer, city real estate taxes and other charges, except those special assessments as to which no extension is allowed, may be paid in 10 equal monthly installments, each of which installments shall be paid on or before the last day of each month during the months of January to October, inclusive.
b. To qualify for the installment plan, total real property taxes shall be or exceed $100 and the taxpayer must exercise his or her option by making the first installment payment on or before January 31 of the year in which the taxes become due.
c. The taxpayer shall not be deemed to have elected the installment plan unless the taxpayer shall have paid at least 90% of the first installment payment on or before January 31 of the year in which the taxes become due.
c-1. If one installment only is not paid on the due date, it shall not be deemed delinquent or to render the unpaid balance delinquent, but the installment shall be collected together with interest at the rate of 1% per month, or fraction thereof, from the day following the due date.
c-2. If a second installment shall not be paid on the due date, then the city treasurer shall declare the unpaid balance to be delinquent; and the taxes and special assessments shall be collected together with interest thereon at 1% per month, or fraction thereof, from February 1 preceding.
c-3. If the final payment is not made in the month following the due date, the delinquent unpaid balance shall be collected together with interest thereon at the rate of 1% per month, or fraction thereof, from February 1 preceding.
c-4. If any monthly installment payment made during the months of February through September is short by $10 or less, the payment shall not be deemed delinquent but the shortfall shall be added to and collected with the following month’s installment payment due.
d. The provisions of this subsection shall be construed in a manner consistent with the provisions in ss. 74.47 and 74.87, Wis. Stats., as amended.
(HISTORY: Section 19-15 am. Ch. Ord. 463, File #78-435, June 29, 1978. 19-15-1 am. File #891304, Oct. 31, 1989; eff. Jan. 20, 1990. 19-15-1 am. File #902105, Oct. 15, 1991; eff. Dec. 31, 1991. 19-15-1 rc. File #121802, July 23, 2013; eff. Oct. 9, 2013. 19-15-1-c-4 cr. File #240004, May 21, 2024; eff. Jan. 1, 2025.)
Source: City of Milwaukee Legislative Reference Bureau, Milwaukee City Charter and Code of Ordinances (city.milwaukee.gov master PDFs)URL: https://city.milwaukee.gov/ImageLibrary/Groups/ccClerk/Ordinances/City-Charter/CH19.pdf#page=4Fetched: 10/26/2026