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Parcels of land are created and retired every day based on real estate transactions involving the sale or transfer of land. An active tax parcel represents the parcel information as we know it to exist today. A retired tax parcel is one that has been split, combined or deleted from the Dane County real property system because a more current parcel exists. Retired parcel information continues to be published for a parcel until the point where there is no longer any tax liability. It is important to keep in mind that a parcel retired during the current tax year will be the parcel that the tax bill is generated on at the end of the year. Since Wisconsin statutes provide that assessments are based on how a parcel appeared on January 1 of the year, any parcels created during the current tax year will not receive an assessment of a tax bill until the following year. |
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