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Published under s. 35.93, Wis. Stats., by the Legislative Reference Bureau. DCF 101.23 WISCONSIN ADMINISTRATIVE CODE 16 delinquent under sub. (8) and no review or appeal rights under sub. (2) are pending and the time for requesting a review has ex- pired, the department shall give notice to the debtor that the de- partment may pursue legal action for collection of the debt. 2. The department shall make the demand for payment and give notice to the debtor at least 10 days prior to the levy, person- ally or by any type of mail service that requires a signature of ac- ceptance, at the address of the debtor as it appears on the records of the department. The demand for payment and notice shall in- clude a statement of the amount of the debt, including interest and penalties, and the name of the debtor who is liable for the debt. 3. The debtor’s refusal or failure to accept or receive the no- tice does not prevent the department from making the levy. 4. Notice prior to levy is not required for a subsequent levy on any debt of the same debtor within one year of the date of ser- vice of the original levy. (c) Service of levy and review when property levied. 1. The department may collect the debt and the expenses of the levy by levy upon any personal property belonging to the debtor. 2. The department shall serve the levy upon the debtor and any 3rd party in possession of or obligated with respect to prop- erty or rights to property that is subject to levy by personal ser- vice or by any type of mail service that requires a signature of ac- ceptance as provided in s. 49.195 (3n) (m), Stats. The debtor or 3rd party’s failure to accept or receive service of the levy does not invalidate the levy. 3. Any debtor who is subject to a levy proceeding made by the department has the right to appeal the levy proceeding under ch. 227, Stats., within 20 days from the date on the service of levy. The appeal shall be limited to questions of prior payment of the debt that the department is proceeding against and mistaken identity of the debtor. The levy is not stayed pending an appeal where property is secured through the levy. (d) Third-party response. 1. Within 20 days from the service of the levy upon a 3rd party, the 3rd party shall file an answer with the department stating whether the 3rd party is in possession of or obligated with respect to property or rights to property of the debtor, including a description of the property or the rights to property and the nature and dollar amount of any such obligation. 2. Any person in possession of or obligated with respect to personal property or rights to personal property that is subject to levy and upon which a levy has been made shall, upon demand of the department, surrender the personal property or rights or dis- charge the obligation to the department, except that part of the personal property or rights which is, at the time of the demand, subject to any prior attachment or execution under any judicial process. (e) Appeal rights before surrendered property is sold. If levied personal property that has been surrendered to the depart- ment is not a liquid asset in the form of cash, check, or an equiva- lent that can be applied to the debt without a sale of the asset, the department shall provide the debtor with notice and an opportu- nity for a hearing under ch. 227, Stats., before surrendered prop- erty is sold. The debtor may request a hearing under ch. 227, Stats., within 20 days from the date on the notice. The appeal shall be limited to questions of prior payment of the debt that the department is proceeding against and mistaken identity of the debtor. If a hearing is requested, surrendered property may not be sold before the hearing decision is issued or the hearing request is withdrawn. (f) Exemption rights. 1. The debtor is entitled to an exemp- tion from levy of the greater of the following: a. A subsistence allowance of 75% of the debtor’s disposable earnings then due and owing. b. An amount equal to 30 times the federal minimum hourly wage for each full week of the debtor’s pay period. c. An amount equal to 60 times the federal minimum hourly wage for a two-week pay period. d. An amount equal to 130 times the federal minimum hourly wage for a monthly pay period. 2. The first $1,000 of an account in a depository institution is exempt from any levy to recover a benefit overpayment. (g) Proceeds. 1. The department shall apply all money ob- tained under this subsection first against the expenses of the pro- ceedings and then against the liability for which the levy was made and any other liability owed to the department by the debtor. 2. Whenever the value of any personal property that has been levied upon under this subsection is not sufficient to satisfy the claim of the department, the department may levy upon any addi- tional personal property of the debtor until the debt and expenses of the levy are fully paid. 3. The department may refund or credit any amount left after the applications under subd. 1., upon submission of a claim for that amount and satisfactory proof of the claim, to the person en- titled to that amount. (11) WARRANT AND EXECUTION, LEVY, AND TAX INTERCEPT APPEAL ISSUES. Any appeal based on a notice in subs. (9) and (10) or a notice of intent to certify a debt for set-off against a state tax refund under s. 49.85, Stats., shall be limited to questions of prior payment of the debt that the department is proceeding against and mistaken identity of the debtor. (12) THRESHOLD FOR WARRANT AND EXECUTION AND LEVY. The minimum amount that must be due before collection pro- ceedings under subs. (9) and (10) may be commenced is $300. (13) WAIVER. The department may waive recovery of an overpayment under this section if the department has made rea- sonable efforts to recover the overpayment from the debtor and determines it is no longer cost effective to continue overpayment recovery efforts. History: Cr. Register, October, 1997, No. 502, eff. 11-1-97; CR 04-123: r. and recr. Register July 2005 No. 595, eff. 8-1-05; corrections in (5) (a) 1., (b) (intro.) and (6) made under s. 13.92 (4) (b) 7., Stats., Register November 2008 No. 635; CR 21- 091: am. (3) (a), (6) Register July 2022 No. 799, eff. 8-1-22. DCF 101.25 Learnfare. (1) AUTHORITY AND PURPOSE. This section is adopted under the authority of ss. 49.26 (1) (gm) 2. and (h) 1., Stats., to provide rules for the administration of learnfare, a program that requires that all children ages 6 to 17 whose custodial parent is a participant in a W-2 employment po- sition, who are parents or who are residing with a natural or adop- tive parent and who have not graduated from high school or re- ceived a high school equivalency diploma meet the school atten- dance requirements and that minor parents, dropouts, returning dropouts and habitual truants participate in case management to meet Wisconsin works participation requirements. (2) APPLICABILITY. This section applies to: (a) All school districts and all W-2 agencies. (b) All children ages 6 to 17 included in a W-2 group who are parents or who are residing with a natural or adoptive parent and all W-2 groups which include a child who is a parent or who is re- siding with a natural or adoptive parent. (3) DEFINITIONS. In this section: (a) “Ceased to attend” means that the child has 20 consecutive full school days of unexcused absences. (b) “Child” means a person who is 6 to 17 years old. (c) “Dropout” means a child who has ceased to attend school, has not graduated from high school or received a high school Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published. Register May 2026 No. 845