Changes to Postmark Application Process

December 12, 2025

https://www.revenue.wi.gov/Pages/SLF/COTVC-News/2025-12-12.aspx

To: Municipal and County Clerks and Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to share the following information with you. Effective December 24, 2025, the United States Postal Service (USPS) is moving the postmark process from local application to regional sorting centers.

How this affects your taxpayers

• USPS postmark change has raised concerns about the timeliness of property tax payments 
• DOR encourages you to communicate this change to property taxpayers and to recommend mailing payments earlier than usual

Postmark date and property tax payment timeliness

• Payments received by the proper official:
• Within the five working day grace period – are considered timely, regardless of postmark (secs. 74.11, and 74.12, Wis. Stats.)
• After the grace period – must be properly addressed and postmarked before midnight of the due date to be considered timely (sec. 74.69(1), Wis. Stats.)
• Late payments – may be considered timely if the delay was due to a USPS delay or administrative error (sec. 74.69(2), Wis. Stats.)

County determination of postal service delay

Under state law:

• A taxpayer may file a written request with the county treasurer requesting the county board determine their payment as timely (sec. 74.69(3)(b), Wis. Stats.)
• County board makes the determination to consider the late payment as timely if the sole reason the payment was not timely is due to a USPS delay or administrative error (sec. 74.69(3)(c), Wis. Stats.)

We hope the above information is helpful.

Questions?