Wisconsin Statutes
Wis. Stat. § 70.03 (2026)
Definition of real property
✓ current as of July 2026
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70.03(1)(1) In chs. 70 to 76, 78, and 79, “real property,” “real estate,” and “land” include not only the land itself but all buildings and improvements thereon, and all fixtures and rights and privileges appertaining thereto, except as provided in sub. (2) and except that for the purpose of time-share property, as defined in s. 707.02 (32), real property does not include recurrent exclusive use and occupancy on a periodic basis or other rights, including, but not limited to, membership rights, vacation services, and club memberships.
70.03(2)(2) “Real property” and “real estate” do not include any permit or license required to place, operate, or maintain at a specific location one or more articles of personal property described under s. 70.04 (3) or any value associated with the permit or license.
70.03 HistoryHistory: 1979 c. 89; 1983 a. 432; 1987 a. 399; 1993 a. 308; 1995 a. 225; 2013 a. 20; 2015 a. 196.
70.03 AnnotationIncome that is attributable to land, rather than personal to the owner, is inextricably intertwined with the land and is transferable to future owners. This income may be included in the land’s assessment because it appertains to the land. Income from managing separate off-site property may be inextricably intertwined with land and subject to assessment if the income is generated primarily on the assessed property itself. ABKA Ltd. Partnership v. Board of Review, 231 Wis. 2d 328, 603 N.W.2d 217 (1999), 98-0851.
Notes of Decisions
Cited in 29
cases (2 in the last 5 years), 1941–2022 · leading case: Adams Outdoor Advert., Ltd. v. City of Madison, 2006 WI 104 (Wis. 2006).
Adams Outdoor Advert., Ltd. v. City of Madison, 2006 WI 104 (Wis. 2006). “Having concluded that the City's assessment is improper because it relied on only an income approach and because it improperly included the value of billboard permits, we do not reach the question of whether the City's use of the income approach violates the Uniformity Clause.”
Walgreen Co. v. City of Madison, 2008 WI 80 (Wis. 2008). “Instead, the court concluded that because the monthly payments are appended to the properties by the lease agreement, they are "rights and privileges appertaining thereto" within the Wis. Stat. § 70.03 definition of "real property"; they directly affect what the properties would…”
Clear Channel Outdoor, Inc. v. City of Milwaukee, 2017 WI App 15 (Wis. Ct. App. 2017). “02 as all taxable real property as defined in Wis. Stat. § 70.03 . The relevant portion of Wis.”
ABKA Ltd. P'ship v. Bd. of Review, 603 N.W.2d 217 (Wis. 1999). “This income may then be included in the land's assessment under Wis. Stat. § 70.03 because it appertains to the land.”
Allright Props., Inc. v. City of Milwaukee, 2009 WI App 46 (Wis. Ct. App. 2009). “Real property, as relevant to these proceedings, is defined by Wis. Stat. § 70.03 , which provides: " 'Real property', 'real estate' and 'land', when used in chs.”
State v. Bd. of Review of Vill. of Greendale, 473 N.W.2d 554 (Wis. Ct. App. 1991). “6 In light of Wisconsin's pre-eminent focus on what property will bring in an arm's-length sale as the basis of value, tax assessment under section 70.”
Vincent Milewski v. Town of Dover, 2017 WI 79 (Wis. 2017). “§ 70.03 (2a). ¶153 Viewing the interior of a building is surely a "professionally acceptable appraisal practice.”
Marathon Petroleum Co. LP v. City of Milwaukee, 912 N.W.2d 117 (Wis. Ct. App. 2018). “¶77 Additionally, based on our independent review of the record, we affirm the trial court's determination *217 that the Oil Companies failed to introduce significant contrary evidence to overcome the statutory presumption of correctness attached to the City's assessment.”
Saddle Ridge v. Bd. for Town of Pac., 2010 WI 47 (Wis. 2010). “Saddle Ridge, however, does not make an argument under Wis. Stat. § 70.03 defining real prop *45 erty.”
Bonstores Realty One, LLC v. City of Wauwatosa, 2013 WI App 131 (Wis. Ct. App. 2013). “This income may then be included in the land's assessment under Wis. Stat. § 70.03 because it appertains to the land.”
Pulsfus Poultry Farms, Inc. v. Town of Leeds, 440 N.W.2d 329 (Wis. 1989). “” Section 70.03. “Personal property” is defined as “goods, wares, merchandise, chattels and effects .”
Waste Mgmt. of Wisconsin, Inc. v. Kenosha Cnty. Bd. of Review, 516 N.W.2d 695 (Wis. 1994). “Section 70.03, Stats. 1989-90. Valuation of real estate is governed by sec.”
— Wis. Stat. § 70.03(1) — 1 case
Michael G. DeSombre v. James I. Boldebuck (Wis. Ct. App. 2019).
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