Wisconsin Department of Children and Families - Division of Early Care and Education
Bureau of Early Care Regulation
Child Care Licensing Procedure Manual
DOR Hearing Process Pursuant to Wis. Stat. § 73.0301(2)(b)(3) and 73.0301(5). The applicant or licensee has 30 days from the date of the notice of license denial or revocation to file an appeal to DOR to dispute the tax delinquency on which the denial or revocation is based. A licensed facility remains open during the thirty-day appeal period. The denial or revocation is effective 30 days from the date of the notice, unless DOR verifies that a hearing was requested within thirty days of the notice, or the delinquent taxes were satisfied with DOR within thirty days. If the applicant or licensee appeals the certification of tax delinquency under Wis. Stat. § 73.0301(5)(a) to DOR, DOR will either hold an appeal hearing before a hearing examiner or resolve the matter by execution of a settlement agreement. DOR will notify BECR of the final resolution.
By the end of the 30-day appeal period, DOR will take one of three actions:
DOR may provide BECR with an Occupational License Clearance Certificate, verifying that the tax delinquency has been satisfied. With the issuance of this release, BECR will withdraw the revocation or proceed with processing the license application. The standardized format for withdrawing a revocation is located in the Standardized Formats section of the BECR Intranet.
DOR may inform BECR that the applicant or licensee has not satisfied the tax delinquency and the applicant or licensee did not appeal the denial or revocation. BECR will close a licensed facility at the end of the 30-day appeal period. Before BECR closes a facility and sends a final notice of the revocation or denial, BECR waits a minimum of one week after the 30-day appeal period ends to ensure that DOR has not issued a clearance certificate immediately following the 30-day appeal period. BECR then issues the 30-day final notification letter located on the BECR Intranet.
DOR may notify BECR that the applicant or licensee has appealed the tax delinquency with DOR and the appeal is not resolved. A licensed facility can continue to operate during appeal proceedings and until the DOR hearing examiner issues a final decision, or DOR and the applicant or licensee execute a settlement agreement. DOR will inform BECR of the final resolution. If the DOR final resolution of the appeal is to certify the tax delinquency, DOR will notify the applicant or licensee of this and BECR will inform the applicant or licensee that because the tax delinquency has been certified, the decision to revoke or deny the license is final. If DOR and the applicant or licensee execute a settlement agreement, BECR proceeds with the application or withdraws the revocation using the Standardized Format located on the BECR Intranet.
Note that an applicant or licensee may appeal the DOR hearing examiner’s decision to the Circuit Court. The licensee remains open during the Circuit Court appeal proceedings. If the final decision following appeal to the Circuit Court is to certify the tax delinquency, BECR should inform the applicant or licensee that because the tax delinquency has been certified, the revocation or denial is therefore final. If the Circuit Court determines that the applicant or licensee’s tax delinquency can be settled and the denial or revocation should be withdrawn, BECR proceeds with the license application or withdraws the revocation using the Standardized Format located on the BECR Intranet.
DOR Nondelinquency Certificate Issued Pursuant to Wis. Stat. § 73.0301(2)(b)4. and 73.0301(3)(a)2. Within the 30-day period for requesting a hearing, an applicant or licensee also may submit a nondelinquency certificate issued by DOR pursuant to Wis. Stat. § 73.0301(3)(a)2. This type of certificate is not issued after a hearing but, typically, when the applicant or licensee has satisfied an outstanding tax delinquency or entered into a payment plan with DOR. With the issuance of this release, BECR will withdraw the revocation or proceed with processing the license application. The standardized format for withdrawing a revocation is located in the Standardized Formats section of the BECR Intranet.
This page last updated 12/2016.