Wis. Stat. § 70.03

70.03 Definition of real property. (1) In chs. 70 to 76, 78, and 79, “real property,” “real estate,” and “land” include not only (2) The governing body of any town, city or village not sub- the land itself but all buildings and improvements thereon, and all ject to assessment by a county assessor under s. 70.99 may pro- fixtures and rights and privileges appertaining thereto, except as vide for the selection of one or more assistant assessors to assist provided in sub. (2) and except that for the purpose of time-share the assessor in the discharge of the assessor’s duties. property, as defined in s. 707.02 (32), real property does not in- (3) The assessment of property of manufacturing establish- clude recurrent exclusive use and occupancy on a periodic basis ments subject to assessment under s. 70.995 shall be made ac- or other rights, including, but not limited to, membership rights, cording to that section. vacation services, and club memberships. (4) All assessment personnel, including personnel of a county (2) “Real property” and “real estate” do not include any per- assessor system under s. 70.99, appointed under this section on or mit or license required to place, operate, or maintain at a specific after January 1, 1977, shall have passed an examination and have location one or more articles of personal property described un- been certified by the department of revenue as qualified for per- der s. 70.04 (3) or any value associated with the permit or license. forming the functions of the office. History: 1979 c. 89; 1983 a. 432; 1987 a. 399; 1993 a. 308; 1995 a. 225; 2013 a. (4m) A taxation district assessor may not enter upon a per- 20; 2015 a. 196. son’s real property for purposes of conducting an assessment un- Income that is attributable to land, rather than personal to the owner, is inextrica- bly intertwined with the land and is transferable to future owners. This income may der this chapter more than once in each year, except that an asses- be included in the land’s assessment because it appertains to the land. Income from sor may enter upon a person’s real property for purposes of con- managing separate off-site property may be inextricably intertwined with land and ducting an assessment under this chapter more often if the prop- 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 erty owner consents. A property owner may deny entry to an as- 217 (1999), 98-0851. sessor of the interior of the owner’s residence if the owner has given prior notice to the assessor that the assessor may not enter 70.04 Definition of personal property. In chs. 70 to 79, the interior of the residence without the property owner’s permis- “personal property” includes all of the following: sion. Each taxation district assessor shall create and maintain a (1g) All goods, wares, merchandise, chattels, and effects, of database identifying all such property owners in the taxation dis- any nature or description, having any real or marketable value, trict. A property owner’s refusal to allow the assessor to enter the and not included in the term “real property,” as defined in s. interior of the owner’s residence shall not preclude the property 70.03. owner from appearing before the board of review to object to the (1r) Saw logs, timber, and lumber, either upon land or afloat; property’s valuation, as provided under s. 70.47 (7), and the as- steamboats, ships, and other vessels, whether at home or abroad; sessor may not increase the property’s valuation based solely on ferry boats, including the franchise for running the same; ice cut the property owner’s refusal to allow entry. and stored for use, sale, or shipment; and manufacturing machin- (4n) If a taxation district assessor is requesting to view the in- ery and equipment, as defined in s. 70.11 (27). terior of a residence, the assessor shall provide written notice to (2) Irrigation implements used by a farmer, including pumps, the property owner of the property owner’s rights regarding the power units to drive the pumps, transmission units, sprinkler de- inspection of the interior of the owner’s residence. The notice vices, and sectional piping. shall be in substantially the following form: (3) An off-premises advertising sign. In this subsection, “off- PROPERTY OWNER RIGHTS premises advertising sign” means a sign that does not advertise You have the right to refuse entry into your residence pursuant the business or activity that occurs at the site where the sign is to section 70.05 (4m) of the Wisconsin statutes. Entry to view located. your property is prohibited unless voluntarily authorized by you. History: 1973 c. 90; 1973 c. 336 s. 36; 1979 c. 89; 1983 a. 27 s. 2202 (45); 1995 Pursuant to section 70.05 (4m) of the Wisconsin statutes, you a. 225; 2013 a. 20; 2015 a. 196; 2023 a. 12; 2025 a. 129. have the right to refuse a visual inspection of the interior of your 70.045 Taxation district defined. Except as provided in s. residence and your refusal to allow an interior inspection of your 70.114 (1) (e), in this chapter, “taxation district” means a town, residence will not be used as the sole reason for increasing your village or city in which general property taxes are levied and property tax assessment. Refusing entry to your residence also collected. does not prohibit you from objecting to your assessment pursuant History: 1989 a. 336; 1991 a. 39 s. 3714. to section 70.47 (7) of the Wisconsin statutes. Please indicate A utility district established under s. 66.0827 is not a taxation district under this your consent or refusal to allow an interior visual inspection of section, which means the utility district may not impose property taxes at all; only your residence. the municipality may do so. Although a town may establish a utility district, the town itself levies the taxes to fund the district; the town later allocates the funds (5) (a) In this subsection:

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

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1. “Assessed value” means with respect to each taxation dis- Compliance with the requirement of sub. (5) that property be assessed at fair value at least once every five years is not a substitute for compliance with the unifor- trict the total values established under s. 70.32, but excluding mity clause and the requirement of s. 70.32 (1) that the property be valued using the manufacturing property subject to assessment under s. 70.995. best evidence available. Noah’s Ark Family Park v. Board of Review, 210 Wis. 2d 301, 565 N.W.2d 230 (Ct. App. 1997), 96-1074. 1m. “Class of property” means residential under s. 70.32 (2) Affirmed. 216 Wis. 2d 387, 573 N.W.2d 852 (1998), 96-1074. (a) 1.; commercial under s. 70.32 (2) (a) 2.; personal property; or the sum of undeveloped under s. 70.32 (2) (a) 5., agricultural for- 70.055 Expert assessment help. If the governing body of est under s. 70.32 (2) (a) 5m.; productive forest land under s. any town, village or city not subject to assessment by a county as- 70.32 (2) (a) 6. and other under s. 70.32 (2) (a) 7. sessor under s. 70.99 determines that it is in the public interest to 2. “Full value” means with respect to each taxation district employ expert help to aid in making an assessment in order that the total value of property as determined under s. 70.57 (1), but the assessment may be equitably made in compliance with law, excluding manufacturing property subject to assessment under s. the governing body may employ such necessary help from per- 70.995. sons currently certified by the department of revenue as expert 3. “Major class of property” means any class of property that appraisers. If the help so employed is the department of revenue, includes more than 10 percent of the full value of the taxation the department shall designate the persons in its employ responsi- district. ble for the assessment. If the emergency help so employed is a (b) Each taxation district shall assess property at full value at corporation the corporation shall designate the persons in its em- least once in every 5-year period. Before a city, village, or town ploy responsible for the assessment. assessor conducts a revaluation of property under this paragraph, (1) CERTIFICATION REQUIREMENTS. An applicant for certifi- the city, village, or town shall publish a notice on its municipal cation as an expert appraiser shall submit satisfactory evidence to website that a revaluation will occur and the approximate dates of the department of revenue as follows: the property revaluation. The notice shall also describe the au- (a) That the applicant has acquired a thorough knowledge of thority of an assessor, under ss. 943.13 and 943.15, to enter land. appraisal techniques and general property assessment standards. If a municipality does not have a website, it shall post the re- (b) That through examination given by the department of rev- quired information in at least 3 public places within the city, vil- enue he or she has demonstrated to the department that he or she lage, or town. possesses the necessary qualifications for certification of asses- (c) Annually beginning in 1992, the department of revenue sors as described in s. 73.09. shall determine the ratio of the assessed value to the full value of (3) STANDARD SPECIFICATIONS. The department of revenue all taxable general property and of each major class of property of shall prescribe standard specifications relating to assessment each taxation district and publish its findings in the report re- work performed by expert appraisers other than the department quired under s. 73.06 (5). of revenue. No contract for expert help may be approved by the (d) If the department of revenue determines that the assessed department of revenue unless the contract is submitted on stan- value of each major class of property of a taxation district, includ- dard contract forms prescribed by the department. If the depart- ing 1st class cities, has not been established within 10 percent of ment of revenue acts as the expert help it shall perform the assess- the full value of the same major class of property during the same ment duties in accordance with the standard specifications. year at least once during the 4-year period consisting of the cur- (4) DUTIES. When appointed, expert help, together with the rent year and the 3 preceding years, the department shall notify assessor, shall act together as an assessment board in exercising the clerk of the taxation district of its intention to proceed under the powers and duties of the assessor during this employment, par. (f) if the taxation district’s assessed value of each major class and the concurrence of a majority of the board is necessary to de- of property for the first year following the 4-year period is not termine any matter upon which they are required to act. All per- within 10 percent of the full value of the same major class of sons appointed or designated as emergency help shall file the of- property. The department’s notice shall be in writing and mailed ficial oath under s. 19.01. to the clerk of the taxation district on or before November 1 of the (5) DEPARTMENT OF REVENUE COSTS. All costs of the de- year of the determination. partment of revenue in connection with assessment under this (f) If, in the first year following the 4-year period under par. section shall be borne by the taxation district. These receipts (d), the department of revenue determines that the assessed value shall be credited to the appropriation under s. 20.566 (2) (h). Past of each major class of property of a taxation district, including 1st due accounts shall be certified on or before the 4th Monday of class cities, has not been established within 10 percent of the full August of each year and included in the next apportionment of value of the same major class of property, the department shall state special charges to local units of government. notify the clerk of the taxation district in writing on or before No- History: 1971 c. 40; 1973 c. 90; 1975 c. 39, 199; 1977 c. 29; 1979 c. 221; 1981 c. 20; 1983 a. 27; 1991 a. 316; 2021 a. 238 s. 44. vember 1 of the year of determination of the department’s inten- tion to proceed under par. (g) if the taxation district’s assessed 70.06 Assessments, where made; first class city dis- value of each major class of property for the 2nd year following tricts; assessors; appointment, removal. (1) In cities of the 4-year period under par. (d) is not within 10 percent of the full the 1st class the assessment of property for taxation shall be un- value of the same major class of property. der the direction of the city commissioner of assessments, who (g) If, in the 2nd year following the 4-year period under par. shall perform such duties in relation thereto as are prescribed by (d), the department of revenue determines that the assessed value the common council, and the assessment rolls of the city shall be of each major class of property is not within 10 percent of the full made as the council directs, except where such city of the 1st value of the same major class of property, the department shall class is under the jurisdiction of a county assessor under s. 70.99. order special supervision under s. 70.75 (3) for that taxation dis- Manufacturing property subject to s. 70.995 shall be assessed ac- trict for the assessments of the 3rd year following the 4-year pe- cording to that section. riod under par. (d). That order shall be in writing and shall be (2) The commissioner of assessments may, with the approval mailed to the clerk of the taxation district on or before November of the common council, appoint one chief assessor, one or more 1 of the year of the determination. supervising assessors and supervising assessor assistants, one or History: 1973 c. 90; 1975 c. 39, 199; 1979 c. 221; 1981 c. 20; 1983 a. 27; 1985 a. 332 s. 108; 1987 a. 399; 1989 a. 56; 1991 a. 39, 316; 1995 a. 27, 212; 2003 a. 33; more property appraisers, and other expert technical personnel 2009 a. 68; 2015 a. 322; 2017 a. 68; 2017 a. 365 s. 112; 2023 a. 12. that the commissioner of assessments considers to be necessary

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

70.06 GENERAL PROPERTY TAXES

in order that all valuations throughout the city are uniformly sessors, and may appoint as a member or chairperson of the vari- made in accordance with the law. The chief assessor, supervising ous committees, himself or herself, any assessor or other officer assessors, and supervising assessor assistants shall exercise the or employee in the commissioner’s department. direction and supervision over assessment procedure and shall (6) The board of assessors shall remain in session until all perform the duties in relation to the assessment of property that corrections and changes have been made, including all those re- the commissioner of assessments determines. Together with the sulting from investigations by committees of objections to valua- chief assessor and the assessment analysis manager, they shall be tions filed with the commissioner of assessments as provided in members of the board of assessors and shall hold office in the this subsection, after which the commissioner of assessments same manner as assessors. Certification of the assessment roll shall prepare the assessment rolls as corrected by the board of as- shall be limited to the members of the board of assessors. sessors and submit them to the board of review not later than the (3m) No person may assume the office of commissioner of 2nd Monday in October. The person assessed, having been noti- assessments, chief assessor, assessment analysis manager, sys- fied of the determination of the board of assessors as required in tems and administration supervisor, title records supervisor, su- sub. (4), shall be deemed to have accepted the determination un- pervising assessor, supervising assessor assistant, or property ap- less the person notifies the commissioner of assessments in writ- praiser appointed under sub. (2), unless certified by the depart- ing, within 15 days from the date that the notice of determination ment of revenue under s. 73.09 as qualified to perform the func- was issued under sub. (4), of the desire to present testimony be- tions of the office of assessor. If a person who has not been so fore the board of review. After the board of review has met, the certified is appointed to the office, the office shall be vacant and commissioner of assessments may appoint committees of the the appointing authority shall fill the vacancy from a list of per- board of assessors to investigate any objections to the amount or sons so certified by the department of revenue. valuation of any real or personal property which have been filed (5) This section shall not apply to a city of the 1st class after with the commissioner of assessments. The committees may at it has come under a county assessor system. the direction of the commissioner of assessments report their in- History: 1973 c. 90; 1975 c. 39, 199; 1977 c. 203; 1979 c. 95 ss. 1, 4; 1979 c. vestigation and recommendations to the board of review and any 110, 221, 355; 1981 c. 37; 1983 a. 192; 1985 a. 29, 332; 1987 a. 87; 1991 a. 156; member of any such committee shall be a competent witness in 2001 a. 103. any hearing before the board of review. 70.07 Functions of board of assessors in first class (7) This section shall not apply to a city of the 1st class after cities. (1) In all 1st class cities the several assessors shall make it has come under a county assessor system. their assessments available to the commissioner of assessments History: 1973 c. 90; 1977 c. 29 s. 1647 (8), (16); 1977 c. 273; 1979 c. 34 s. 2102 (46) (b); 1979 c. 95 ss. 2, 4; 1979 c. 176; 1983 a. 192, 220; 1991 a. 156, 316; 2001 on or before the 2nd Monday in May in each year. a. 103; 2005 a. 49. (2) The commissioner of assessments shall publish a class 3 notice, under ch. 985, that on the days named, the assessments for 70.075 Functions of board of assessors in cities of the city will be open for examination by the taxable inhabitants of the 2nd class. (1) In cities of the 2nd class the common coun- the city. On the 2nd Monday of May the commissioner of assess- cil may by ordinance provide that objections to property tax as- ments shall call together all of the assessors, and the other mem- sessments shall be processed through a board of assessors. In bers of the board of assessors as provided in s. 70.06 (2), and they such cases, the city assessor shall publish a class 3 notice, under together with the commissioner of assessments shall constitute an ch. 985, that on the days named in the notice, the assessments for assessment board. the city will be open for examination by the taxable inhabitants of (3) To the end that all valuations throughout the city shall be the city. On the 2nd Monday of May the city assessor shall call made on a uniform basis, such board of assessors, under the di- together all of the members of the board of assessors as created in rection and supervision of the commissioner of assessments, sub. (2) and they, together with the city assessors, shall constitute shall compare the valuations so secured, making all necessary an assessment board. corrections and all other just and necessary changes to arrive at (2) In cities of the 2nd class which have elected to have a the true value of property within the city; and the commissioner board of assessors, the board shall have at least 3 members and no of assessments may direct that all objections to valuations filed more than 7 members, and shall consist of the city assessor, assis- under s. 70.47 (16) shall be investigated by such board. tant assessors, appraisers or other expert technical personnel ap- (4) The concurrence of a majority of such board of assessors pointed by the city assessor and approved by the common shall be necessary to determine any matter upon which the com- council. missioner of assessments requires it to act. No notice need be (3) To the end that all valuations throughout the city shall be given to the owners of the property assessed of any corrections or made on a uniform basis, such board of assessors, under the di- changes in assessments which are made prior to the day or days rection and supervision of the city assessor, shall compare the fixed in the notice mentioned in sub. (2) on which said assess- valuations so secured, making all necessary corrections and all ments are to be open for examination, but any changes made other just and necessary changes to arrive at the true value of thereafter and before the assessment roll is delivered to the board property within the city. The city assessor may direct that all ob- of review can only be made upon notice by first class mail to the jections to valuations filed with the city assessor in writing, in the person assessed if a resident of the city or, if a nonresident, the manner provided in s. 70.47 (16), shall be investigated by the agent of the person assessed if there is one resident therein or, if board. neither, the possessor of the property assessed if any, if the resi- (4) The concurrence of a majority of the board of assessors is dence of such owner, agent or possessor is known to any member necessary to determine any matter upon which the city assessor of said board of assessors. requires it to act. No notice need be given to the owners of the (5) The commissioner of assessments may provide for such property assessed of any corrections or changes in assessments committees of the board of assessors, as the commissioner of as- which are made prior to the day or days fixed in the notice speci- sessments may think best, to make investigations including the in- fied under sub. (1) on which the assessments are to be open for vestigations mentioned in sub. (3) and perform such other duties examination, but any changes made thereafter and before the as- as are prescribed by the commissioner of assessments. The com- sessment roll is delivered to the board of review can only be made missioner of assessments shall be chairperson of the board of as- upon notice by 1st class mail to the person assessed if a resident

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

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of the city or, if a nonresident, an agent if there is one resident in taxation districts in the county for assessment and taxation the city or, if neither, the possessor of the property assessed if purposes. any, if the residence of the owner, agent or possessor is known to (d) To provide computer services related to assessment and any member of the board of assessors. taxation for the assessors, clerks and treasurers of the taxation (5) The city assessor may provide for committees of the districts in the county, including but not limited to data entry for board of assessors to make investigations including the investiga- the assessment roll, notice of assessments, summary reports, tax tions mentioned in sub. (3) and perform such other duties as may roll and tax bills. be prescribed. The city assessor shall chair the board of asses- (3) BASIC TAX FORMS. (a) The department of revenue shall sors, and may appoint as a member or chairperson of the various prescribe basic uniform forms of assessment rolls, tax rolls, tax committees, himself or herself, an assistant assessor, or other of- bills, tax receipts, tax roll settlement sheets and all other forms ficer or employee in the office of the city assessor. required for the assessment and collection of general property (6) The board of assessors shall remain in session until all taxes throughout the state, and shall furnish each county designee corrections and changes have been made, including all those re- a sample of the uniform forms. sulting from investigations by committees of objections to valua- (c) If any county has reason to use forms for assessment and tions filed with the city assessor as provided in this section, after collection of taxes in addition to those prescribed under par. (a), which the city assessor shall prepare the assessment rolls as cor- the county real property lister and treasurer jointly may prescribe rected by the board of assessors and submit them to the board of such additional forms for use in their county, upon approval of review not later than the last Monday in July. A person assessed the department of revenue. who has been notified of the determination of the board of asses- (d) Each county designee who requires the forms prescribed sors as required in sub. (4) is deemed to have accepted such deter- in pars. (a) and (c) shall procure them at county expense and shall mination unless the person notifies the city assessor in writing, furnish such forms to the assessors, clerks and treasurers of the within 15 days from the date that the notice of determination was taxation districts within the county, as needed in the discharge of issued under sub. (4), of a desire to present testimony before the their duties. History: 1977 c. 142; 1983 a. 275; 1985 a. 12 ss. 2, 3, 13; 1991 a. 204; 1995 a. board of review. After the board of review meets, the city asses- 225. sor may appoint committees of the board of assessors to investi- gate any objections to the amount or valuation of any real or per- 70.095 Assessment roll; time-share property. For the sonal property which are referred to the city assessor by the board purpose of time-share property, as defined in s. 707.02 (32), a of review. The committees so appointed may at the city asses- time-share instrument, as defined in s. 707.02 (28), shall provide sor’s direction report their investigation and recommendations to a method for allocating real property taxes among the time-share the board of review and any member of any such committee shall owners, as defined in s. 707.02 (31), and a method for giving no- be a competent witness in any hearing before the board of review. tice of an assessment and the amount of property tax to the own- (7) This section does not apply to a city of the 2nd class if it is ers. Only one entry shall be made on the assessment roll for each contained within a county which adopts a county assessor system building unit within the time-share property, which entry shall under s. 70.99. consist of the cumulative real property value of all time-share in- History: 1977 c. 29; 1981 c. 20; 2005 a. 49; 2025 a. 127. terests in the unit. History: 1983 a. 432; 1985 a. 188 s. 16; 1987 a. 399. 70.08 Assessment district. The term “assessment district” is used to designate any subdivision of territory, whether the 70.10 Assessment, when made, exemption. The asses- sor shall assess all taxable property as of the close of January 1 of whole or any part of any municipality, in which by law a separate each year. Except in cities of the 1st class and 2nd class cities that assessment of taxable property is made by an assessor or asses- have a board of assessors under s. 70.075, the assessment shall be sors elected or appointed therefor except that in cities of the first finally completed before the first Monday in April. All real prop- class such districts may be referred to as administrative districts. erty conveyed by condemnation or in any other manner to the 70.09 Official real property lister; forms for officers. state, any county, city, village or town by gift, purchase, tax deed (1) LISTER, COUNTY BOARDS MAY PROVIDE FOR. Any county or power of eminent domain before January 2 in such year shall board may appoint a county real property lister and may appro- not be included in the assessment. Assessment of manufacturing property subject to s. 70.995 shall be made according to that priate funds for the operation of the department of such lister. section. (2) DUTIES OF LISTER. The county board may delegate any of History: 1973 c. 90; 1977 c. 29; 1981 c. 20; 2023 a. 12. the following duties to the lister: Nothing in this section requires a property to be classified based on its actual use or prevents an assessor from considering a property’s most likely use. West Capitol, (a) To prepare and maintain accurate ownership and descrip- Inc. v. Village of Sister Bay, 2014 WI App 52, 354 Wis. 2d 130, 848 N.W.2d 875, tion information for all parcels of real property in the county. 13-1458. That information may include the following: 70.109 Presumption of taxability. Exemptions under this 1. Parcel numbers. chapter shall be strictly construed in every instance with a pre- 2. The owner’s name and an accurate legal description as sumption that the property in question is taxable, and the burden shown on the latest records of the office of the register of deeds. of proof is on the person who claims the exemption. 3. The owner’s mailing address. History: 1997 a. 237. Exemption from payment of taxes is an act of legislative grace; the party seeking 4. The number of acres in the parcel if it contains more than the exemption bears the burden of proving entitlement. Exemptions are only al- one acre. lowed to the extent the plain language of a statute permits. For tax exemptions to be valid, they must be clear and express, and not extended by implication. In constru- 5. School district and special purpose district codes. ing tax exemptions, courts apply a strict but reasonable construction resolving any (b) To provide information on parcels of real property in the doubts regarding the exemption in favor of taxability. United Rentals, Inc. v. City of Madison, 2007 WI App 131, 302 Wis. 2d 245, 733 N.W.2d 322, 05-1440. county for the use of taxation district assessors, city, village and town clerks and treasurers and county offices and any other per- 70.11 Property exempted from taxation. The property sons requiring that information. described in this section is exempted from general property taxes (c) To serve as the coordinator between the county and the if the property is exempt under sub. (1), (2), (18), (21), (27) or

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

70.11 GENERAL PROPERTY TAXES

(30); if it was exempt for the previous year and its use, occupancy TRICTS. All of the property that is owned or leased by a corpora- or ownership did not change in a way that makes it taxable; if the tion, organization or association that is exempt from federal in- property was taxable for the previous year, the use, occupancy or come taxation under section 501 (c) (3) of the Internal Revenue ownership of the property changed in a way that makes it exempt Code if all of that property is leased or subleased to a school dis- and its owner, on or before March 1, files with the assessor of the trict for no or nominal consideration for use by an educational in- taxation district where the property is located a form that the de- stitution that offers regular courses for 6 months in a year. partment of revenue prescribes or if the property did not exist in (3) COLLEGES AND UNIVERSITIES. (a) 1. Except as provided the previous year and its owner, on or before March 1, files with in subd. 2., grounds of any incorporated college or university, not the assessor of the taxation district where the property is located exceeding 80 acres. a form that the department of revenue prescribes. Except as pro- 2. Grounds of any incorporated college or university, not ex- vided in subs. (3m) (c), (4) (b), (4a) (f), and (4d), leasing a part of ceeding 150 acres, if the college or university satisfies all of the the property described in this section does not render it taxable if following criteria: the lessor uses all of the leasehold income for maintenance of the a. It is a nonprofit organization. leased property or construction debt retirement of the leased b. It was founded before January 1, 1900. property, or both, and, except for residential housing, if the lessee would be exempt from taxation under this chapter if it owned the c. Its total annual undergraduate enrollment is at least 5,000 property. Any lessor who claims that leased property is exempt students, not including students receiving online instruction only. from taxation under this chapter shall, upon request by the tax as- (b) The fact that college or university officers, faculty mem- sessor, provide records relating to the lessor’s use of the income bers, teachers, students or employees live on the grounds does not from the leased property. Property exempted from general prop- render them taxable. In addition to the exemption of leased prop- erty taxes is: erty specified in the introductory phrase of this section, a univer- (1) PROPERTY OF THE STATE. Property owned by this state sity or college may also lease property for educational or charita- except land contracted to be sold by the state. This exemption ble purposes without making it taxable if it uses the income de- shall not apply to land conveyed after September, 1933, to this rived from the lease for charitable purposes. state or for its benefit while the grantor or others for the grantor’s (c) All buildings, equipment and leasehold interests in lands benefit are permitted to occupy the land or part thereof in consid- described in s. 36.06, 1971 stats., and s. 37.02 (3), 1971 stats. eration for the conveyance; nor shall it apply to land devised to (3a) BUILDINGS AT THE WISCONSIN VETERANS HOMES. All the state or for its benefit while another person is permitted by the buildings, equipment and leasehold interests in lands described in will to occupy the land or part thereof. This exemption shall not s. 45.03 (5). apply to any property acquired by the department of veterans af- (3m) STUDENT HOUSING FACILITIES. (a) All real and per- fairs under s. 45.32 (5) and (7), 2017 stats., or to the property of sonal property of a housing facility, not including a housing facil- insurers undergoing rehabilitation or liquidation under ch. 645. ity owned or used by a university fraternity or sorority, college Property exempt under this subsection includes general property fraternity or sorority, or high school fraternity or sorority, for owned by the state and leased to a private, nonprofit corporation which all of the following applies: that operates a national ice training center, regardless of the use of 1. The facility is owned by a nonprofit organization. the leasehold income. 2. At least 90 percent of the facility’s residents are students (2) MUNICIPAL PROPERTY AND PROPERTY OF CERTAIN DIS- enrolled at the University of Wisconsin-Madison and the facility TRICTS, EXCEPTION. Property owned by any county, city, village, houses no more than 300 such students. town, school district, technical college district, public inland lake 3. The facility offers support services and outreach programs protection and rehabilitation district, metropolitan sewerage dis- to its residents, the public or private institution of higher educa- trict, municipal water district created under s. 198.22, joint local tion at which the student residents are enrolled, and the public. water authority created under s. 66.0823, regional planning com- 4. The facility is in existence and meets the requirements of mission created under s. 66.0309, long-term care district under s. this subsection on July 2, 2013, except that, if the facility is lo- 46.2895, or town sanitary district; lands belonging to cities of any cated in a municipally designated landmark, the facility is in exis- other state used for public parks; land tax-deeded to any county or tence and meets the requirements of this subsection on Septem- city before January 2; but any residence located upon property ber 30, 2014. owned by the county for park purposes that is rented out by the (b) If a nonprofit organization owns more than one housing county for a nonpark purpose shall not be exempt from taxation. facility, as described under par. (a), the exemption applies to only Except as to land acquired under s. 59.84 (2) (d), this exemption one facility, at one location. shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or oth- (c) Leasing a part of the property described in this subsection ers for his or her benefit are permitted to occupy the land or part does not render it taxable if the lessor uses the leasehold income thereof in consideration for the conveyance. The exemption un- only for the following: der this subsection applies to the property of a regional planning 1. Maintenance of the leased property. commission that the commission owned prior to October 1, 2021. 2. Construction debt retirement of the leased property. If a regional planning commission subsequently sells property ex- 3. The purposes for which the exemption under section 501 empt from taxation under this subsection, the exemption applies (c) (3) of the Internal Revenue Code is granted to the nonprofit to property purchased and owned by the commission if the total organization that owns the facility. size of all property owned by the commission is substantially (4) EDUCATIONAL, RELIGIOUS AND BENEVOLENT INSTITU- similar in size to the total property owned by the commission TIONS; WOMEN’S CLUBS; HISTORICAL SOCIETIES; FRATERNITIES; prior to October 1, 2021. Any property of the regional planning LIBRARIES. (a) 1. Property owned and used exclusively by edu- commission in excess of that size restriction is subject to taxation cational institutions offering regular courses 6 months in the year; under this chapter. Leasing the property exempt under this sub- or by churches or religious, educational or benevolent associa- section, regardless of the lessee and the use of the leasehold in- tions, or by a nonprofit entity that is operated as a facility that is come, does not render that property taxable. licensed, certified, or registered under ch. 50, including benevo- (2m) PROPERTY LEASED OR SUBLEASED TO SCHOOL DIS- lent nursing homes but not including an organization that is orga-

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

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nized under s. 185.981 or ch. 611, 613 or 614 and that offers a tial unit within a low-income housing project that is occupied by health maintenance organization as defined in s. 609.01 (2) or a a low-income or very low-income person or is vacant and is only limited service health organization as defined in s. 609.01 (3) or available to such persons. an organization that is issued a certificate of authority under ch. (c) For purposes of this subsection, “low-income housing 618 and that offers a health maintenance organization or a limited project” means a residential housing project for which all of the service health organization and not including property owned by following apply: any nonstock, nonprofit corporation which services guaranteed 1. At least 75 percent of the residential units are occupied by student loans for others or on its own account, and also including low-income or very low-income persons or are vacant and avail- property owned and used for housing for pastors and their or- able only to low-income or very low-income persons. dained assistants, members of religious orders and communities, 2. At least one of the following applies: and ordained teachers, whether or not contiguous to and a part of other property owned and used by such associations or churches, a. At least 20 percent of the residential units are rented to and also including property described under par. (b); or by persons who are very low-income persons or are vacant and are women’s clubs; or by domestic, incorporated historical societies; only available to such persons. or by domestic, incorporated, free public library associations; or b. At least 40 percent of the residential units are rented to by fraternal societies operating under the lodge system (except persons whose income does not exceed 120 percent of the very university, college and high school fraternities and sororities), but low-income limit or are vacant and only available to such not exceeding 10 acres of land necessary for location and conve- persons. nience of buildings while such property is not used for profit. (d) For purposes of this subsection, low-income persons and Property owned by churches or religious associations necessary very low-income persons shall be determined in accordance with for location and convenience of buildings, used for educational the income limits published by the federal department of housing purposes and not for profit, shall not be subject to the 10-acre and urban development for low-income and very low-income limitation but shall be subject to a 30-acre limitation. Property families under the National Housing Act of 1937. that is exempt from taxation under this subsection and is leased (e) For purposes of this subsection, all properties included remains exempt from taxation only if, in addition to the require- within the same federal department of housing and urban devel- ments specified in the introductory phrase of this section, the opment contract or within the same federal department of agri- lessee does not discriminate on the basis of race. culture, rural development, contract are considered to be one low- 2. For purposes of subd. 1., beginning with the property tax income housing project. assessments as of January 1, 2018, property owned by a church or (f) Leasing property that is exempt from taxation under this religious association necessary for location and convenience of subsection or sub. (4b) as low-income housing does not render it buildings includes property necessary for the location and conve- taxable, regardless of how the leasehold income is used. nience of a building that the church or religious association in- (g) 1. Annually, no later than March 1, each person who owns tends to construct to replace a building destroyed by fire, natural a low-income housing project shall file with the assessor of the disaster, or criminal act, regardless of whether preconstruction taxation district in which the project is located a statement that planning or construction has begun. This subdivision applies specifies which units were occupied on January 1 of that year by only for the first 25 years after the year in which the building is persons whose income satisfied the income limit requirements destroyed. under par. (b), as certified by the property owner to the appropri- (b) 1. Leasing a part of property described in par. (a) that is ate federal or state agency, and a copy of the federal department owned and operated by a nonprofit organization as a facility that of housing and urban development contract or federal department is licensed, certified, or registered under ch. 50, as residential of agriculture, rural development, contract, if applicable. housing, does not render the property taxable, regardless of how 2. The format and distribution of statements under this para- the lessor uses the leasehold income. graph shall be governed by s. 70.09 (3). 2. Leasing a part of property described in par. (a) that is oc- 3. If the statement required under this paragraph is not re- cupied by one or more individuals with permanent disabilities for ceived on or before March 1, the taxation district assessor shall whom evidence is available that demonstrates that such individu- send the property owner a notice, by certified mail to the owner’s als meet the medical definition of permanent disability used to last-known address of record, stating that failure to file a state- determine eligibility for programs administered by the federal so- ment is subject to the penalties under subd. 5. cial security administration, as residential housing, does not ren- der the property taxable, regardless of how the lessor uses the 4. In addition to the statement under subd. 1., the taxation leasehold income. district assessor may require that a property owner submit other 3. Leasing all or part of property described in par. (a) that is information to prove that the person’s property qualifies as low- owned by a church or religious association or institution to an ed- income housing that is exempt from taxation under this ucational association or institution exempt under par. (a) does not subsection. render the property taxable, regardless of how the lessor uses the 5. A person who fails to file a statement within 30 days after leasehold income. notification under subd. 3. shall forfeit $10 for each succeeding (4a) BENEVOLENT LOW-INCOME HOUSING. (a) Property day on which the form is not received by the taxation district as- owned by a nonprofit entity that is a benevolent association and sessor, but not more than $500. used as low-income housing, including all common areas of a (4b) HOUSING PROJECTS FINANCED BY HOUSING AND ECO- low-income housing project. Property used for a low-income NOMIC DEVELOPMENT AUTHORITY. All property of a housing housing project, including other low-income housing projects un- project that satisfies all of the following: der common control with such project, and exempt under this (a) It is owned by a corporation, organization, or association subsection may not exceed 30 acres necessary for the location and described in section 501 (c) (3) of the Internal Revenue Code that convenience of buildings or 10 contiguous acres in any one is exempt from taxation under section 501 (a) of the Internal Rev- municipality. enue Code. (b) For purposes of this subsection, “low-income housing” (b) It is financed by the Housing and Economic Development means any housing project described in sub. (4b) or any residen- Authority under s. 234.03 (13).

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

70.11 GENERAL PROPERTY TAXES

(c) The Housing and Economic Development Authority holds nurses enrolled in a state accredited school of nursing affiliated a first-lien mortgage security interest on it. with the hospital. (d) It is in existence on January 1, 2008. (b) Real property leased by and used exclusively for the pur- (4d) BENEVOLENT RETIREMENT HOMES FOR THE AGED. poses of any hospital that has 10 beds or more, is devoted primar- Property that is owned by a nonprofit entity that is a benevolent ily to the diagnosis, treatment or care of the sick, injured or dis- association and used as a retirement home for the aged, but not abled and is owned and operated by a corporation, voluntary as- exceeding 30 acres of land necessary for the location and conve- sociation, foundation or trust, except an organization that is orga- nience of buildings, while such property is not used for profit, if nized under s. 185.981 or ch. 611, 613 or 614 and that offers a the fair market value of the individual dwelling unit, as deter- health maintenance organization as defined in s. 609.01 (2) or a mined by the assessor for the taxation district in which the prop- limited service health organization as defined in s. 609.01 (3) or erty is located, is less than 130 percent of the average equalized an organization that is issued a certificate of authority under ch. value under s. 70.57 of improved parcels of residential property 618 and that offers a health maintenance organization or a limited located in the county in which the retirement home for the aged is service health organization, no part of the net earnings of which located in the previous year, as determined by the assessor of the inures to the benefit of any shareholder, member, director or offi- taxation district in which the property is located based on the sum cer and is not operated principally for the benefit of or principally of the average per parcel equalized value of residential land and as an adjunct to the private practice of a doctor or group of doc- the average per parcel equalized value of residential improve- tors. This exemption applies only to real property leased from a ments, as determined by the department of revenue. For pur- nonprofit organization or nonprofit hospital that is exempt from taxation under this chapter and that uses the income derived from poses of determining the fair market value of an individual the lease only for maintenance of the leased property or construc- dwelling unit under this subsection, the value of any common tion debt retirement of the leased property or both. This exemp- area is excluded. The common area of a retirement home for the tion does not apply to property used for commercial purposes, as aged is exempt from general property taxes if 50 percent or more a health and fitness center or as a doctor’s office. of the home’s individual dwelling units are exempt from general property taxes under this subsection. If less than 50 percent of (c) In this subsection, “health and fitness center” means an es- the home’s individual dwelling units are exempt from general tablishment the primary purpose of which is to provide recre- property taxes under this subsection, the common area of the re- ational services or facilities that are purported to assist patrons in tirement home for the aged is subject to general property taxes. physical exercise, in weight control or in figure development, in- Leasing a part of property used as a retirement home for the aged, cluding but not limited to a health and fitness center, studio, salon or club. In this subsection, “health and fitness center” does not as described in this subsection, does not render it taxable, regard- include a facility the primary purpose of which is to provide ser- less of how the leasehold income is used. vices or facilities that are primarily a part of a course of rehabili- (4g) REAL PROPERTY HELD FOR REHABILITATION OR FUTURE tation or therapy prescribed by a physician or physical therapist to CONSTRUCTION AND LATER SALE TO LOW-INCOME PERSONS. treat a physical injury or dysfunction and that are aimed primarily Real property owned by a nonprofit organization if all of the fol- at patients of the hospital or an affiliated entity and not at the gen- lowing requirements are fulfilled: eral public and that is located within the physical confines of a (a) The nonprofit organization holds the property for the pur- hospital. pose of rehabilitating an existing structure or constructing a new (4n) VACANT PARCEL OWNED BY A CHURCH OR RELIGIOUS structure on the property for sale to low-income persons for use ASSOCIATION. Any parcel of vacant land owned by a church or as a personal residence. religious association that is no more than 0.8 acres and located in (b) The nonprofit organization offers low-income persons a 1st class city, that is less than a quarter mile from the shoreline loans to purchase the property for which no interest is charged. of Lake Michigan, and that is adjacent or contiguous to a city in- (c) The nonprofit organization requires prospective pur- corporated in 1951 with a 2018 estimated population exceeding chasers to participate in the rehabilitation or construction of the 9,000. property. (5) AGRICULTURAL FAIRS. Property owned and used exclu- (d) The nonprofit organization acquired the property within 3 sively by any state or county agricultural society, or by any other years before the assessment date. domestic corporation formed to encourage agricultural and in- (4m) NONPROFIT HOSPITALS. (a) Real property owned and dustrial fairs and exhibitions and necessary for fairgrounds or for used and personal property used exclusively for the purposes of exhibition and sale of agricultural and dairy property, not exceed- any hospital of 10 beds or more devoted primarily to the diagno- ing 80 acres. The use of such property for celebrations or as sis, treatment or care of the sick, injured, or disabled, which hos- places of amusement shall not render it taxable. pital is owned and operated by a corporation, voluntary associa- (6) FIRE COMPANIES. Property of any fire company used ex- tion, foundation or trust, except an organization that is organized clusively for its purposes. under s. 185.981 or ch. 611, 613 or 614 and that offers a health (7) LAND OF MILITARY ORGANIZATIONS. Land owned by maintenance organization as defined in s. 609.01 (2) or a limited military organizations and used for armories, public parks or service health organization as defined in s. 609.01 (3) or an orga- monument grounds but not used for private gain. nization that is issued a certificate of authority under ch. 618 and (9) MEMORIALS. All memorial halls and the real estate upon that offers a health maintenance organization or a limited service which the same are located, owned and occupied by any organi- health organization, no part of the net earnings of which inures to zation of United States war veterans organized pursuant to act of the benefit of any shareholder, member, director or officer, and congress and domesticated in this state pursuant to the laws of which hospital is not operated principally for the benefit of or this state, containing permanent memorial tablets with the names principally as an adjunct of the private practice of a doctor or of former residents of any given town, village, city or county who group of doctors. This exemption does not apply to property used lost their lives in the military or naval service of the state or the for commercial purposes, as a health and fitness center or as a United States in any war inscribed thereon, and all personal prop- doctor’s office. The exemption for residential property shall be erty owned by such organizations, and all buildings erected, pur- limited to dormitories of 12 or more units which house student chased or maintained by any county, city, town or village as

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

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memorials under s. 45.72. The renting of such halls or buildings is held by the state historical society or by an entity approved by for public purposes shall not render them taxable, provided that the state historical society and protects the archaeological fea- all income derived therefrom be used for the upkeep and mainte- tures of the property. nance thereof. Where such hall or building is used in part for ex- (14) ART GALLERIES. Property of any public art gallery, if empt purposes and in part for pecuniary profit, it shall be as- used exclusively for art exhibits and for art teaching, if public ac- sessed for taxation to the extent of such use for pecuniary profit cess to such gallery is free not less than 3 days in each week. as provided in s. 70.1105 (1). (15) MANURE STORAGE FACILITIES. Any manure storage fa- (10m) LIONS FOUNDATION CAMPS FOR CHILDREN WITH VIS- cility used by a farmer. This exemption shall apply whether the UAL IMPAIRMENTS. Lands not exceeding 40 acres and the build- facility is deemed personal property or is so affixed to the realty ings thereon owned by the Wisconsin Lions Foundation and used as to be classified as real estate. as camps for children with visual impairments, so long as the (15m) SECONDARY CONTAINMENT STRUCTURES. Secondary property is used for such purposes and not for pecuniary profit of containment structures used to prevent leakage of liquid fertilizer any individual. or pesticides. (11) BIBLE CAMPS. All real property not exceeding 40 acres (16) LABOR TEMPLES. Property owned and used exclusively and the personal property situated therein, of any Bible camp by any labor organization or by any domestic corporation whose conducted by a religious nonprofit corporation organized under members are workmen associated according to crafts, trades or the laws of this state, so long as the property is used for religious occupations or their authorized representatives or associations purposes and not for pecuniary profit of any individual. composed of members of different crafts, trades or occupations, (12) CERTAIN CHARITABLE ORGANIZATIONS. (a) Property provided no pecuniary profit results to any member. owned by units which are organized in this state of the following (17) FARMERS’ TEMPLES. Property owned and used exclu- organizations: the Salvation Army; Goodwill Industries, not ex- sively for social and educational purposes and for meetings by ceeding 10 acres of property in any municipality; the Boy Scouts any corporation, all of whose members are farmers; provided no of America; the Boys’ Clubs of America; the Girl Scouts or pecuniary profit results to any member. Camp Fire Girls; the Young Men’s Christian Association, not ex- (18) HOUSING. Property of housing authorities exempt from ceeding 40 acres for property that is located outside the limit of taxation under s. 66.1201 (22). any incorporated city or village and not exceeding 10 acres for (19) INSTITUTIONS AND CENTERS FOR DEPENDENT CHILDREN property that is located inside the limit of any incorporated city or AND PERSONS WHO HAVE DEVELOPMENTAL DISABILITIES. The village; the Young Women’s Christian Association, not exceeding property of any residential care center for children and youth that 40 acres for property that is located outside the limit of any incor- is licensed under s. 48.60 for the care of dependent or neglected porated city or village and not exceeding 10 acres for property children or delinquent juveniles if that property is used for that that is located inside the limit of any incorporated city or village; purpose and the property of any nonprofit institution that is sub- Jewish Community Centers of North America, not exceeding 40 ject to examination under s. 46.03 (5) and that has a full-time acres for property that is located outside the limit of any incorpo- population of at least 150 individuals who have developmental rated city or village and not exceeding 10 acres for property that disabilities, as defined in s. 51.01 (5), if that property is used for is located inside the limit of any incorporated city or village; or that purpose. any person as trustee for them of property used for the purposes of those organizations, provided no pecuniary profit results to (20) PROPERTY HELD IN TRUST IN PUBLIC INTEREST. Prop- any individual owner or member. erty that is owned by, or held in trust for, a nonprofit organization, if all of the following requirements are fulfilled: (b) Real property not exceeding 40 acres and the personal property located thereon owned by units which are not organized (a) The property is used to preserve native wild plant or native wild animal life, Indian mounds or other works of ancient per- in this state of the organizations listed in par. (a). No such unit sons or geological or geographical formations of scientific which is not organized in this state may claim an exemption for interest. more than a total of 80 rods of shoreline on lakes, rivers and streams. (b) The property is open to the public subject to reasonable restrictions. (c) All property of a resale store that is owned by a nonprofit organization that qualifies for the income tax exemption under (c) No pecuniary profit accrues to any owner or member of section 501 (c) (3) of the Internal Revenue Code, if at least 50 the organization or to any associate of any such owner or member percent of the revenue generated by the resale store is given to one from the use or holding of the property. other nonprofit organization located either in the same county (d) The county board of the county where the property is lo- where the resale store is located or in a county adjacent to the cated has not determined that the property is not owned by, or county where the resale store is located. In this paragraph, “re- held in trust for, a nonprofit organization and has not determined sale store” means a store that primarily sells used tangible per- that at least one of the requirements under pars. (a) to (c) has not sonal property at retail. been fulfilled. (13) CEMETERIES. Land owned by cemetery authorities, as (21) TREATMENT PLANT AND POLLUTION ABATEMENT EQUIP- defined in s. 157.061 (2), and used exclusively as public burial MENT. (ab) In this subsection: grounds and tombs and monuments therein, and privately owned 1. “Air contaminants” has the meaning given in s. 285.01 (1). burial lots; land adjoining such burial grounds, owned and occu- 2. “Industrial waste” means waste resulting from any process pied exclusively by the cemetery authority for cemetery pur- of industry, trade, or business, or the development of any natural poses; personal property owned by any cemetery authority and resource, that has no monetary or market value, except as pro- necessary for the care and management of burial grounds; burial vided in subd. 3. b., and that would otherwise be considered su- sites and contiguous lands which are cataloged under s. 157.70. perfluous, discarded, or fugitive material. “Industrial waste” (13m) ARCHAEOLOGICAL SITES. Archaeological sites and does not include other wastes, as defined in s. 281.01 (7). contiguous lands identified under s. 44.02 (23) if the property is 3. “Used exclusively” means to the exclusion of all other uses subject to a permanent easement, covenant or similar restriction except any of the following: running with the land and if that easement, covenant or restriction a. For other use not exceeding 5 percent of total use.

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

70.11 GENERAL PROPERTY TAXES

b. To produce heat or steam for a manufacturing process, if 501 (c) (3) of the internal revenue code as a nonprofit organiza- the fuel consists of either 95 percent or more industrial waste that tion exempt for income tax purposes. would otherwise be considered superfluous, discarded, or fugi- (26) PROPERTY OF INDUSTRIAL DEVELOPMENT AGENCIES. tive material or 50 percent or more of wood chips, sawdust, or All real and personal property owned by an industrial develop- other wood residue from the paper and wood products manufac- ment agency formed under s. 59.57 (2). Any such property sub- turing process, if the wood chips, sawdust, or other wood residue ject to contract of sale or lease shall be taxed as personal property would otherwise be considered superfluous, discarded, or fugi- to the vendee or lessee thereof. tive material. (27) MANUFACTURING MACHINERY AND SPECIFIC PROCESS- (am) All property purchased or constructed as a waste treat- ING EQUIPMENT. (a) In this subsection: ment facility used exclusively and directly to remove, store, or 1. “Building” means any structure used for sheltering people, cause a physical or chemical change in industrial waste or air con- machinery, animals or plants; storing property; or working, of- taminants for the purpose of abating or eliminating pollution of fice, parking, sales or display space. surface waters, the air, or waters of the state if that property is not used to grow agricultural products for sale and, if the property’s 2. “Machinery” means a structure or assemblage of parts that owner is taxed under ch. 76, if the property is approved by the de- transmits forces, motion or energy from one part to another in a partment of revenue. The department of natural resources and predetermined way by electrical, mechanical or chemical means, department of health services shall make recommendations upon but “machinery” does not include a building. request to the department of revenue regarding such property. All 3. “Manufacturing” means engaging in an activity classified property purchased or upon which construction began prior to as manufacturing under s. 70.995. July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats. 4. “Power wiring” means bus duct, secondary service wiring (b) The books and records of owners of property covered by or other wiring that is used exclusively to provide electrical ser- this subsection shall be open to examination by representatives of vice to production machines that are exempt under par. (b). the department of natural resources, department of health ser- “Power wiring” does not include transformers. vices and department of revenue. 5. “Production process” means the manufacturing activities (c) A prerequisite to exemption under this subsection for own- beginning with conveyance of raw materials from plant inventory ers who are taxed under ch. 76 is the filing of a statement on to a work point of the same plant and ending with conveyance of forms prescribed by the department of revenue with the depart- the finished product to the place of first storage on the plant ment of revenue. This statement shall be filed not later than Jan- premises, including conveyance of work in process directly from uary 15 of the year in which a new exemption is requested or in one manufacturing operation to another in the same plant, includ- which a waste treatment facility that has been granted an exemp- ing the holding for 3 days or less of work in process to ensure the tion is retired, replaced, disposed of, moved to a new location, or uninterrupted flow of all or part of the production process and in- sold. cluding quality control activities during the time period specified (d) The department of revenue shall allow an extension to a in this subdivision but excluding storage, machine repair and date determined by the department by rule for filing the report maintenance, research and development, plant communication, form required under par. (c) if a written application for an exten- advertising, marketing, plant engineering, plant housekeeping sion, stating the reason for the request, is filed with the depart- and employee safety and fire prevention activities; and excluding ment of revenue before January 15. generating, transmitting, transforming and furnishing electric cur- rent for light or heat; generating and furnishing steam; supplying (f) If property about which a statement has been filed under hot water for heat, power or manufacturing; and generating and par. (c) is determined to be taxable, the owner may appeal that de- furnishing gas for lighting or fuel or both. termination under s. 76.08. 6. “Specific processing equipment” means containers for (22) CAMPS FOR PERSONS WITH DISABILITIES. Lands not ex- chemical action, mixing or temporary holding of work in process ceeding 10 acres and the buildings thereon owned by the Wiscon- to ensure the uninterrupted flow of all or part of the production sin Easter Seal Society for Crippled Children and Adults, Incor- process, process piping, tools, implements and quality control porated, and known as Camp Wawbeek, used for camps for chil- equipment. dren and adults with orthopedic impairments and not to exceed 371 acres of wooded and meadowland adjacent thereto used in 6m. “Storage” means the holding or safekeeping of raw ma- connection therewith, excluding a caretaker’s home and 10 acres terials or components before introduction into the production of land in connection therewith, so long as the property is used process; the holding, safekeeping or preservation of work in solely for such purposes and not for pecuniary profit of any process or of components outside the production process; and the individual. holding or safekeeping of finished products or of components af- ter completion of the production process; whether or not any nat- (25) NONPROFIT MEDICAL RESEARCH FOUNDATIONS. Prop- ural processes occur during that holding, safekeeping or preserva- erty owned and operated by a corporation, voluntary association, tion; but “storage” does not include the holding for 3 days or less foundation or trust, no part of the net earnings of which inure to of work in process to ensure the uninterrupted flow of all or part the benefit of any shareholder, member, director or officer of the production process. thereof, which property is used exclusively for the purposes of: medical and surgical research the knowledge derived from which 7. “Used directly” means used so as to cause a physical or is applied to the cures, prevention, relief and therapy of human chemical change in raw materials or to cause a movement of raw diseases; providing instruction for practicing physicians and sur- materials, work in process or finished products. geons, promoting education, training, skill and investigative abil- 8. “Used exclusively” means to the exclusion of all other uses ity of physicians, scientists and individuals engaged in work in except for other use not exceeding 5 percent of total use. the basic sciences which bear on medicine and surgery; or pro- (b) Machinery and specific processing equipment; and repair viding diagnostic facilities and treatment for deserving destitute parts, replacement machines, safety attachments and special individuals not eligible for assistance from charitable or govern- foundations for that machinery and equipment; that are used ex- mental institutions. Such corporation, voluntary association, clusively and directly in the production process in manufacturing foundation or trust must have received a certificate under section tangible personal property, regardless of their attachment to real

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

11

property, but not including buildings. The exemption under this 1. Is listed on the national register of historic places in Wis- paragraph shall be strictly construed. consin or the state register of historic places. (28) HUMANE SOCIETIES. Property owned and operated by a 2. Is a public building, as defined in s. 101.01 (12). humane society organized primarily for the care and shelter of 3. Is owned or leased by an organization that is exempt from homeless, stray or abused animals, on a nonprofit basis, no part taxation under section 501 of the internal revenue code as of the net income of which inures to the benefit of any member, amended to December 31, 1986. officer or shareholder, if the property is used exclusively for the 4. Is used for civic, governmental, cultural or educational primary purposes of the humane society. purposes. (29) NONPROFIT RADIO STATIONS. Property owned by a ra- 5. Is subject to an easement, covenant or similar restriction dio station that is exempt from taxation under section 501 of the running with the land that is held by or approved by the state his- internal revenue code as amended to December 31, 1980, if the torical society or by an entity approved by the state historical so- property is used for the purposes for which the exemption was ciety, that protects the historic features of the property and that granted. will remain effective for at least 20 years after January 1, 1989. (29m) NONPROFIT THEATERS. All of the property owned or (35) CULTURAL AND ARCHITECTURAL LANDMARKS. Prop- leased by a corporation, organization or association exempt from erty described in s. 234.935 (1), 1997 stats. taxation under section 501 (c) (3) of the internal revenue code, if all of the property is used for the purposes for which the exemp- (36) PROFESSIONAL SPORTS AND ENTERTAINMENT HOME tion was granted, the property includes one or more buildings STADIUMS. (a) Property consisting of or contained in a sports listed on the national register of historic places, the property in- and entertainment home stadium, except a football stadium as de- cludes one or more theaters for performing theater arts which fined in s. 229.821 (6); including but not limited to parking lots, have a total seating capacity of not less than 800 persons and the garages, restaurants, parks, concession facilities, entertainment corporation, organization or association operates the theater or facilities, transportation facilities, and other functionally related theaters. or auxiliary facilities and structures; including those facilities and (29p) NONPROFIT OUTDOOR THEATERS. All the property structures while they are being built; constructed by, leased to or owned or leased by an organization that is exempt from taxation primarily used by a professional athletic team that is a member of under section 501 (c) (3) of the Internal Revenue Code, as con- a league that includes teams that have home stadiums in other firmed by a determination letter issued by the Internal Revenue states, and the land on which that stadium and those structures Service no later than July 31, 1969, if all of the property is used and facilities are located. Leasing or subleasing the property; re- for the purposes for which the exemption was granted, the prop- gardless of the lessee, the sublessee and the use of the leasehold erty includes one or more outdoor theaters for performing theater income; does not render the property taxable. arts which have a total seating capacity of not less than 400 per- (b) Property consisting of or contained in a football stadium, sons, and the organization operates the theater or theaters. as defined in s. 229.821 (6), and related facilities and structures, (30) CROPS. All perennial plants that produce an annual including those facilities and structures while they are being built crop. or constructed, primarily used by a professional football team de- (31) SPORTS AND ENTERTAINMENT FACILITIES. Real and per- scribed in s. 229.823, and the land, including parking lots, on sonal property consisting of or contained in a sports and enter- which that stadium and those facilities and structures are located. tainment facility, including related or auxiliary structures, con- Related facilities and structures are limited to improvements that structed by a nonprofit corporation for the purpose of donation to share common structural supports with the stadium or are physi- the state or to an instrumentality of the state, if the state indicates cally attached to the stadium. Using the property for garages, by legislative or executive action that it will accept the facility. restaurants, parks, concession facilities, entertainment facilities, This exemption shall apply during construction and operation if transportation facilities, or other functionally related or auxiliary the facility is owned by a nonprofit corporation, the state or an in- facilities does not render the property taxable. Leasing or sub- strumentality of the state. leasing the property; regardless of the lessee, the sublessee and (31m) RAILROAD HISTORICAL SOCIETIES. Right-of-way and the use of the leasehold income; does not render the property rolling stock owned by railroad historical societies. taxable. (32) NONPROFIT YOUTH HOCKEY ASSOCIATIONS. Land not (37) LOCAL EXPOSITION DISTRICT. The property of a local exceeding 13 acres, the buildings on that land and personal prop- exposition district under subch. II of ch. 229, including sports and erty if the land is owned or leased by and the buildings and per- entertainment arena facilities, as defined in s. 229.41 (11g), ex- sonal property are owned by, and all the property is used exclu- cept that any portion of the sports and entertainment arena facili- sively for the purposes of, a nonprofit youth hockey association, ties, excluding the outdoor plaza area, that is used, leased, or sub- except that the exemption under this subsection does not apply to leased for use as a restaurant or for any use licensed under ch. the property of a nonprofit youth hockey association if any of its 125, and is regularly open to the general public at times when the property was funded in whole or in part by industrial revenue sports and entertainment arena, as defined in s. 229.41 (11e), is bonds unless that association’s facilities were placed in operation not being used for events that involve the arena floor and seating after January 1, 1988. Leasing all or a portion of the property bowl, is not exempt under this subsection. does not render that property taxable if all of the leasehold in- (38) UNIVERSITY OF WISCONSIN HOSPITALS AND CLINICS come is used for maintenance of the leased property. AUTHORITY. Notwithstanding the provisions of s. 70.11 (intro.) (33) CAMPS FOR MENTALLY OR PHYSICALLY DISABLED PER- that relate to leased property, all property owned by the Univer- SONS. Land, not exceeding 50 acres, and the buildings on that sity of Wisconsin Hospitals and Clinics Authority and all prop- land used as a residential campground exclusively for mentally or erty leased to the University of Wisconsin Hospitals and Clinics physically disabled persons and their families as long as the prop- Authority that is owned by the state, provided that use of the erty is used for that purpose and not for the pecuniary profit of property is primarily related to the purposes of the authority. any individual. (38m) WISCONSIN AEROSPACE AUTHORITY. Notwithstand- (34) HISTORIC PROPERTIES. (a) Real property all of which ing the provisions of s. 70.11 (intro.) that relate to leased property fulfills all of the following requirements: or that impose other limitations, all property owned or leased by

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

70.11 GENERAL PROPERTY TAXES

the Wisconsin Aerospace Authority, provided that use of the or leased by a corporation, organization, or association that is ex- property is primarily related to the purposes of the authority. empt from taxation under section 501 (c) (3) of the Internal Rev- (38r) ECONOMIC DEVELOPMENT CORPORATION. All prop- enue Code, if the property satisfies the following conditions: erty owned by the Wisconsin Economic Development Corpora- (a) It is used for the purposes for which the exemption under tion, provided that use of the property is primarily related to the section 501 (c) (3) of the Internal Revenue Code is granted to the purposes of the Wisconsin Economic Development Corporation. corporation, organization, or association that owns or leases the (39) COMPUTERS. Mainframe computers, minicomputers, property. personal computers, networked personal computers, servers, ter- (b) It is located on land that the property owner owned prior minals, monitors, disk drives, electronic peripheral equipment, to March 25, 2010, or on land donated by a local business owner tape drives, printers, basic operational programs, systems soft- or by a municipality. ware, and prewritten software. The exemption under this subsec- (c) It is located on land that is within 20 miles of the Missis- tion does not apply to custom software, fax machines, copiers, sippi River. equipment with embedded computerized components or tele- (d) It is located on a parcel of land that is at least one-fourth of phone systems, including equipment that is used to provide an acre, but no larger than 2 acres. telecommunications services, as defined in s. 76.80 (3). For the (e) It includes one or more theaters for the performing arts purposes of s. 79.095, the exemption under this subsection does that are operated by the corporation, organization, or association not apply to property that is otherwise exempt under this chapter. and the seating capacity of the theater or theaters is not less than (39m) CASH REGISTERS AND FAX MACHINES. Cash registers 450 persons. and fax machines, excluding fax machines that are also copiers. (f) It includes facilities that are used for arts education. (40) LOCAL CULTURAL ARTS DISTRICT. Property of a local (45m) SNOWMOBILE, ALL-TERRAIN VEHICLE, AND UTILITY cultural arts district under subch. V of ch. 229, except any of the TERRAIN VEHICLE CLUBS. Trail groomers owned by a snowmo- following: bile club, an all-terrain vehicle club, a utility terrain vehicle club, (a) Property that is not a part of the physical structure of a cul- or an off-highway motorcycle club that is exempt from taxation tural arts facility, as defined under s. 229.841 (5), if that property under section 501 (c) (3), (4), or (7) of the Internal Revenue is used for a retail business or a restaurant, unless the retail busi- Code. ness or restaurant is operated by the local cultural arts district or (46) NONPROFIT YOUTH BASEBALL ASSOCIATIONS. Land not by a corporation, organization or association described in section exceeding 6 acres, the buildings on that land, and personal prop- 501 (c) 3 of the Internal Revenue Code that is exempt from taxa- erty, if the land is owned or leased by, and the buildings and per- tion under section 501 (a) of the Internal Revenue Code. sonal property are owned by, a nonprofit youth baseball associa- (b) A parking lot or parking structure that is not used to sup- tion and used exclusively for the purposes of the association. port the operation of a cultural arts facility, as defined under s. Leasing all or a portion of the property does not render the prop- 229.841 (5). erty taxable if all of the leasehold income is used for maintaining (41) FOX RIVER NAVIGATIONAL SYSTEM AUTHORITY. All the leased property. property owned by the Fox River Navigational System Authority, (47) CRANBERRY RESEARCH AND EDUCATIONAL STATION. provided that use of the property is primarily related to the pur- All property owned or leased by the Wisconsin Cranberry Re- poses of the authority. search and Education Foundation that is located in Jackson (43) ART AND ARTS EDUCATION CENTERS. All of the prop- County and consists of at least 130.5 acres of land. erty owned or leased by a corporation, organization, or associa- (48) RADIO, CELLULAR, AND TELECOMMUNICATION TOWERS. tion that is exempt from taxation under section 501 (c) (3) of the Radio, cellular, and telecommunication towers used exclusively Internal Revenue Code, if the property satisfies the following to support equipment that provides telecommunications services, conditions: as defined in s. 76.80 (3), or that is used as digital broadcasting (a) It is used for the purposes for which the exemption under equipment for radio, television, or video service, as defined in s. section 501 (c) (3) of the Internal Revenue Code is granted to the 66.0420 (2) (y). corporation, organization, or association that owns or leases the (49) RECREATIONAL PREFABRICATED STRUCTURES. Any pre- property. fabricated structure originally designed to be towed upon a high- (b) It includes one or more buildings that are owned or leased way by a motor vehicle and used primarily as temporary living by the corporation, organization, or association and that are lo- quarters for recreational, camping, travel, or seasonal purposes, cated within, or are surrounded by, a municipal park. including accessory decks, sheds, and porches, if such prefabri- (c) It includes one or more theaters for the performing arts cated structures are located in a licensed campground under s. that are operated by the corporation, organization, or association 97.67 upon land that is not owned by the owner of such prefabri- cated structures. and the seating capacity of the theater or theaters is not less than History: 1971 c. 152, 154, 312; 1973 c. 90; 1973 c. 333 s. 201m; 1973 c. 335 s. 600 persons. 13; 1975 c. 39; 1975 c. 94 s. 91 (10); 1975 c. 199; 1977 c. 29 ss. 745m, 1646 (3), (d) It includes facilities that are used for arts education. 1647 (5), (7); 1977 c. 83 s. 26; 1977 c. 273, 282, 391, 418, 447; 1979 c. 34 s. 2102 (39) (g); 1979 c. 221, 225; 1979 c. 310 s. 12; 1981 c. 20; 1983 a. 27 ss. 1177, 1178, (44) NATIONAL ICE TRAINING CENTER. Beginning with the 1179f; 1983 a. 189 s. 329 (16); 1983 a. 201, 327; 1985 a. 26, 29, 316, 332; 1987 a. first assessment year in which the property would not otherwise 10, 27, 395, 399; 1987 a. 403 s. 256; 1989 a. 25, 31, 307; 1991 a. 37, 39, 269; 1993 a. 263, 307, 399, 490; 1995 a. 27 ss. 3344 to 3348m, 9126 (19); 1995 a. 201, 227, be exempt from taxation under sub. (1), property owned by a non- 247, 366; 1997 a. 27, 35, 134, 147, 164, 184, 237; 1999 a. 9, 32, 63, 65; 1999 a. 150 profit corporation that operates a National Ice Training Center on ss. 624, 672; 1999 a. 167, 185; 2001 a. 16, 38, 59, 103; 2003 a. 195, 291; 2005 a. 4, 22, 70, 74, 335; 2007 a. 19; 2007 a. 20 ss. 1932 to 1934f, 9121 (6) (a); 2009 a. 28, land purchased from the state, if the property is located or primar- 152, 155; 2011 a. 7, 10, 32, 208; 2011 a. 260 s. 80; 2013 a. 20, 380; 2015 a. 60, 170; ily used at the center. Property that is exempt under this subsec- 2017 a. 59, 222; 2019 a. 9, 172; 2021 a. 1, 58, 151, 239; 2023 a. 12, 19; 2025 a. 15, tion includes property leased to a nonprofit entity, regardless of 117. Cross-reference: For other exemptions from property taxation, see s. 1.04, U.S. the use of the leasehold income, and up to 6,000 square feet of sites; s. 70.112, specially taxed property; s. 70.42, coal docks; s. 70.421, petroleum; property leased to a for-profit entity, regardless of the use of the s. 76.23, utilities. leasehold income. A building used as a residence by various missionaries for rest and recreation falls within the housing exemption under sub. (4) [now sub. (4) (a)]. Evangelical Alliance (45) NONPROFIT COMMUNITY THEATER. All property owned Mission v. Village of Williams Bay, 54 Wis. 2d 187, 194 N.W.2d 646 (1972).

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

13

Voting machines leased by a city with an option to purchase are city property and Whether a clinic building is a “doctor’s office” under is sub. (4m) is not depen- exempt. City of Milwaukee v. Shoup Voting Machine Corp., 54 Wis. 2d 549, 196 dent on whether or not it is operated as part of a for profit practice owned by physi- N.W.2d 694 (1972). cians or as a nonprofit corporation. A clinic operated by a nonprofit corporation that An educational institution under sub. (4) [now sub. (4) (a)] must be substantially contains offices for doctors, provides outpatient care only, and is open for regular and primarily devoted to educational purposes, the determination of which requires business hours is a “doctor’s office.” St. Clare Hospital of Monroe, Wisconsin, Inc. a careful analysis of the property’s use. National Foundation of Health, Welfare & v. City of Monroe, 209 Wis. 2d 364, 563 N.W.2d 170 (Ct. App. 1997), 96-0732. Pension Plans, Inc. v. City of Brookfield, 65 Wis. 2d 263, 222 N.W.2d 608 (1974). The exemption under sub. (13m) will not be applied to reduce the value of a re- maining taxable property not a part of the exempt archeological site. Wrase v. City “Owned” under sub. (2) cannot be equated with paper title only. When a corpo- of Neenah, 220 Wis. 2d 166, 582 N.W.2d 457 (Ct. App. 1998), 97-3457. rate lessee was the beneficial and true owner of improvements made to a structure, The exclusivity requirement under sub. (4) [now sub. (4) (a)] does not prohibit oc- the lessee was the owner for personal property assessment purposes. State ex rel. casional commercial use. The question is how consequential the use is compared to Mitchell Aero, Inc. v. Board of Review, 74 Wis. 2d 268, 246 N.W.2d 521 (1976). the total use of the property. The party seeking the exemption must present more “Used exclusively” under sub. (4m) means to physically employ the tangible char- than “recollections” and “observations” of use. Deutsches Land, Inc. v. City of acteristics of the property. Although medical equipment was leased commercially, Glendale, 225 Wis. 2d 70, 591 N.W.2d 583 (1999), 96-2489. it was “used exclusively” for hospital purposes and was exempt. First National Leas- The sub. (4) [now sub. (4) (a)] exemption of up to ten acres of land is tied to and ing Corp. v. City of Madison, 81 Wis. 2d 205, 260 N.W.2d 251 (1977). follows from the exemption of buildings. It does not allow for the exemption of Religious persons whose housing is exempt under sub. (4) [now sub. (4) (a)] in- buildings necessary for the use of the land. Deutsches Land, Inc. v. City of Glen- clude only those who have official leadership roles in the activities of the congrega- dale, 225 Wis. 2d 70, 591 N.W.2d 583 (1999), 96-2489. tion. Midtown Church of Christ, Inc. v. City of Racine, 83 Wis. 2d 72, 264 N.W.2d Section 70.11 (intro.), and not s. 70.1105, applies if an exempt organization leases 281 (1978). part of its property to a for-profit entity. Section 70.1105 applies when the exempt organization engages in for-profit activities. However, the methodology for deter- Discussing indicia of true and beneficial ownership of leased property under sub. mining exemptions under each is the same. Deutsches Land, Inc. v. City of Glen- (1). Gebhardt v. City of West Allis, 89 Wis. 2d 103, 278 N.W.2d 465 (1979). dale, 225 Wis. 2d 70, 591 N.W.2d 583 (1999), 96-2489. The residence of a hospital chaplain was exempt under sub. (4) [now sub. (4) (a)] Revisions to sub. (4) [now sub. (4) (a)] and sub. (4m) by 1995 Wis. Act 27 were as housing for a pastor and under sub. (4m) because it was reasonably necessary for constitutional. Group Health Cooperative of Eau Claire v. DOR, 229 Wis. 2d 846, the hospital to have a priest located near the hospital to serve the spiritual needs of 601 N.W.2d 1 (Ct. App. 1999), 98-1264. its patients and staff. Sisters of St. Mary v. City of Madison, 89 Wis. 2d 372, 278 Property that on the assessment date was wholly vacant and unoccupied, and on N.W.2d 814 (1979). which no construction had commenced, was not being readied for a benevolent use To qualify as an educational association under sub. (4) [now sub. (4) (a)], an orga- and was properly determined as not being used exclusively for benevolent purposes nization must be devoted to “traditional” educational activities, which must include under sub. (4). Group Health Cooperative of Eau Claire v. DOR, 229 Wis. 2d 846, traditional charitable objectives and which must benefit the public directly and 601 N.W.2d 1 (Ct. App. 1999), 98-1264. lessen the burden of government in some way. International Foundation of Em- In applying the exempt lessee condition in the section introduction, a housing au- ployee Benefit Plans, Inc. v. City of Brookfield, 95 Wis. 2d 444, 290 N.W.2d 720 thority that subsidized low-income tenants’ rent payments to a benevolent organiza- (Ct. App. 1980). tion property owner cannot be found to be the tenant, which as a governmental en- tity would be entitled to property tax exemption. Under the established legal defini- A “function or use” test, rather than a “physical appearance” test, was applied to tion of lessee, the lessees are the low-income individuals to whom the benevolent or- determine whether building-like structures were eligible for the machinery and ganization rents. Columbus Park Housing Corp. v. City of Kenosha, 2003 WI 143, equipment exemption under sub. (27). Ladish Malting Co. v. DOR, 98 Wis. 2d 496, 267 Wis. 2d 59, 671 N.W.2d 633, 02-0699. 297 N.W.2d 56 (Ct. App. 1980). The standard under Sisters of Saint Mary, 89 Wis. 2d 372 (1979), that properties An organization that practices racial discrimination may not be granted preferen- that are “reasonably necessary” to the operation of an exempt use are also exempt is tial tax treatment. State ex rel. Palleon v. Musolf, 117 Wis. 2d 469, 345 N.W.2d 73 restricted to hospitals subject to sub. (4m). University of Wisconsin Medical Foun- (Ct. App. 1984). dation, Inc. v. City of Madison, 2003 WI App 204, 267 Wis. 2d 504, 671 N.W.2d Affirmed. 120 Wis. 2d 545, 356 N.W.2d 487 (1984). 292, 02-1473. Under an “integrated plant test” for classifying property directly used in manufac- Benevolent ownership of property is not enough to satisfy sub. (4) [now sub. (4) turing, graving docks were exempt under sub. (27). The exemption was not de- (a)]; benevolent use is also required. A property owner must detail its use of the stroyed by incidental use of the dock for a nonexempt purpose. Manitowoc Co. v. property so that tax assessors know what type of activities, if any, are occurring on the property. Unsupported opinion testimony and generalized assertions about the City of Sturgeon Bay, 122 Wis. 2d 406, 362 N.W.2d 432 (Ct. App. 1984). purportedly benevolent use will not suffice. University of Wisconsin Medical Foun- Sub. (4) [now sub. (4) (a)] is constitutional. Wisconsin Evangelical Lutheran dation, Inc. v. City of Madison, 2003 WI App 204, 267 Wis. 2d 504, 671 N.W.2d Synod v. City of Prairie du Chien, 125 Wis. 2d 541, 373 N.W.2d 78 (Ct. App. 1985). 292, 02-1473. Property leased by an institution for the care of dependent children was not ex- All provision of medical care is not “benevolent” merely because it makes the re- empt under sub. (19). Chileda Institute, Inc. v. City of La Crosse, 125 Wis. 2d 554, cipients better members of society by improving their physical and mental condi- 373 N.W.2d 43 (Ct. App. 1985). tion. A benevolent foundation that charged market rates for medical services, adver- A day care center devoted primarily to educational purposes was exempt under tised extensively to promote them, and typically forbore collecting for its services sub. (4) [now sub. (4) (a)]. Janesville Community Day Care Center, Inc. v. Spoden, only when accounts were deemed uncollectible was not engaged in a benevolent use 126 Wis. 2d 231, 376 N.W.2d 78 (Ct. App. 1985). of its clinic properties. University of Wisconsin Medical Foundation, Inc. v. City of Property exempted under sub. (21) (a) need not have a “primary purpose” of Madison, 2003 WI App 204, 267 Wis. 2d 504, 671 N.W.2d 292, 02-1473. eliminating pollution. Owens-Illinois, Inc. v. Town of Bradley, 132 Wis. 2d 310, For a claim under sub. (25) to survive summary judgment, the property owner must establish in the summary judgment record that there is, at a minimum, a factual 392 N.W.2d 104 (Ct. App. 1986). dispute that the main purpose to which the properties were primarily devoted was The burden of proving exempt status is on the taxpayer. Waushara County v. one or more of medical research, physician education, or care for destitute individu- Graf, 166 Wis. 2d 442, 480 N.W.2d 16 (1992). als. University of Wisconsin Medical Foundation, Inc. v. City of Madison, 2003 WI Non-adjoining property may constitute “grounds” of a college or university under App 204, 267 Wis. 2d 504, 671 N.W.2d 292, 02-1473. sub. (3) (a). Trustees of Indiana University v. Town of Rhine, 170 Wis. 2d 293, 488 “Commercial purposes” as used in sub. (4m) are those through which profits are N.W.2d 128 (Ct. App. 1992). made. Even if a property is reasonably necessary to the primary and secondary pur- A benevolent association under sub. (4) [now sub. (4) (a)] is not required to pro- poses of a hospital, a strict but reasonable construction of sub. (4m) indicates that vide free services or to be affordable by all in the community and may pay its offi- property fails to qualify for the exemption if it nevertheless is used for a commercial cers reasonable compensation for their services. Friendship Village of Greater Mil- purpose. FH Healthcare Development, Inc. v. City of Wauwatosa, 2004 WI App waukee, Inc. v. City of Milwaukee, 181 Wis. 2d 207, 511 N.W.2d 345 (Ct. App. 182, 276 Wis. 2d 243, 687 N.W.2d 532, 03-2999. 1993). A hospital seeking tax-exempt status for property under sub. (4m) (a) has the bur- den of showing a benefit to the functioning of the hospital, but no burden of showing A lease provision between a county-lessor and a lessee that the lessee was respon- that the benefit is not otherwise available. Assuming, without deciding, that partial sible for taxes was not determinative of the taxability of buildings constructed on the exemptions are allowed, the portion of a hospital’s child care center attributable to leased premises. The county, as beneficial owner of the property, was exempt from use by hospital employees is tax exempt. Whether the portion attributable to chil- taxation. City of Franklin v. Crystal Ridge, Inc., 180 Wis. 2d 561, 509 N.W.2d 730 dren whose parents are not hospital employees is exempt depends on whether the (1994). children’s parents are reasonably necessary to the efficient functioning of the hospi- The legislature may not delegate the power to grant tax exemptions to a county tal as an organization. Saint Joseph’s Hospital of Marshfield, Inc. v. City of Marsh- board. University of Wisconsin La Crosse Foundation, Inc. v. Town of Washington, field, 2004 WI App 187, 276 Wis. 2d 574, 688 N.W.2d 658, 03-1006. 182 Wis. 2d 490, 513 N.W.2d 417 (Ct. App. 1994). The portion of sub. (12) (a) exempting from taxation property owned by Young Discussing the determination of “land necessary for location and convenience of Men’s Christian Associations is constitutional. Lake Country Racquet & Athletic buildings” under sub. (4) [now sub. (4) (a)]. Friendship Village of Greater Milwau- Club, Inc. v. Morgan, 2006 WI App 25, 289 Wis. 2d 498, 710 N.W.2d 701, 04-3061. kee, Inc. v. City of Milwaukee, 194 Wis. 2d 787, 535 N.W.2d 111 (Ct. App. 1995). Retaining legal title to land does not guarantee that a municipality will remain the A youth soccer association failed to establish that it was substantially and primar- owner of property for tax exemption purposes. Taxation or exemption depends not upon legal title but on the status of the owner of the beneficial interest in the prop- ily devoted to educational purposes. Although its program had educational ele- erty. “Owned” in sub. (2) means beneficial ownership, not mere technical title. ments, it was not entitled to tax exempt status under sub. (4) as an educational asso- Milwaukee Regional Medical Center, Inc. v. City of Wauwatosa, 2007 WI 101, 304 ciation. Kickers of Wisconsin, Inc. v. City of Milwaukee, 197 Wis. 2d 675, 541 Wis. 2d 53, 735 N.W.2d 156, 05-1160. N.W.2d 193 (Ct. App. 1995). The Tax Appeals Commission (TAC) reasonably relied on nontechnical dictio- No notice of claim under s. 893.80 is ever required on a claim arising from a nary definitions of the computer-related terms in sub. (39). TAC aptly noted that the county board determination under sub. (20) (d). Little Sissabagama Lake Shore terms at issue were “within the common lexicon, familiar to most people” and that Owners Ass’n v. Town of Edgewater, 208 Wis. 2d 259, 559 N.W.2d 914 (Ct. App. the statute had a “more colloquial than technical tone.” Based on these observa- 1997), 96-1800. tions, TAC reasonably concluded that the computer terms at issue were not techni-

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

70.11 GENERAL PROPERTY TAXES

cal, and reasonably applied the general rule of construing the language in accord value of the property that is attributable to the part of the prop- with its common and approved usage. Xerox Corp. v. DOR, 2009 WI App 113, 321 Wis. 2d 181, 772 N.W.2d 677, 07-2884. erty that is used in the unrelated trade or business. This section The Tax Appeals Commission’s conclusion that, to be exempt under sub. (39), a does not apply to property that is leased by an exempt organiza- device must be an exempt item under sub. (39) and not merely contain an exempt tion to another person or to property that is exempt under s. 70.11 item was reasonable. Xerox Corp. v. DOR, 2009 WI App 113, 321 Wis. 2d 181, 772 N.W.2d 677, 07-2884. (34). An exemption under sub. (4) depends on: 1) whether the residence is owned and used exclusively by the church; and 2) whether it is housing for any of four listed cat- (2) Property, excluding land, that is owned or leased by a cor- egories of persons, namely, pastors, ordained assistants, members of religious orders poration that provides services pursuant to 15 USC 79 to a light, and communities, or ordained teachers. The exemption applies to a limited group heat, and power company, as defined under s. 76.28 (1) (e), that is who are members of a religious group and integral to the functioning of the church. It is not enough under sub. (4) or Midtown Church of Christ, Inc., 83 Wis. 2d 72 subject to taxation under s. 76.28 and that is affiliated with the (1978), that a custodian’s employment serves the church or is integral to the func- corporation shall be assessed for taxation at the portion of the fair tioning of the church. The person must serve a religious leadership purpose. Wauwatosa Avenue United Methodist Church v. City of Wauwatosa, 2009 WI App market value of the property that is not used to provide such 171, 321 Wis. 2d 796, 776 N.W.2d 280, 09-0202. services. In applying the sub. (4m) (a) exemption for nonprofit hospitals, when an off-site History: 1997 a. 35 s. 243; 2001 a. 16. facility is engaged in the primary purpose of a parent hospital the court examines Section 70.11 (intro.), and not this section, applies if an exempt organization only whether the off-site facility is “used exclusively for the purposes of” that hospi- leases part of its property to a for-profit entity. This section applies if the exempt or- tal. When the circuit court determined that an outpatient clinic effectively served as ganization engages in for-profit activities. However, the methodology for determin- a department of the larger parent hospital, the outpatient clinic was used exclusively ing exemptions under each is the same. Deutsches Land, Inc. v. City of Glendale, for the purposes of a hospital and therefore qualified for the exemption under sub. 225 Wis. 2d 70, 591 N.W.2d 583 (1999), 96-2489. (4m) (a). Covenant Healthcare System, Inc. v. City of Wauwatosa, 2011 WI 80, 336 Wis. 2d 522, 800 N.W.2d 906, 09-1469. The determination of whether property is used as a “doctor’s office” under sub. 70.111 Personal property exempted from taxation. (4m) (a) ultimately turns on the facts of each case. Factors to be considered are dis- The property described in this section is exempted from general cussed. That a clinic does not provide inpatient services, and that most patients are seen by physicians at the clinic by appointment during regular business hours is not property taxes: determinative of a “doctor’s office.” Covenant Healthcare System, Inc. v. City of (1) JEWELRY, HOUSEHOLD FURNISHINGS, AND APPAREL. Per- Wauwatosa, 2011 WI 80, 336 Wis. 2d 522, 800 N.W.2d 906, 09-1469. In the context of not-for-profit entities, the definition of “commercial purposes” sonal ornaments and jewelry, family portraits, private libraries, in sub. (4m) (a) is not limited to those purposes that generate profits. The more ap- musical instruments other than pianos, radio equipment, house- propriate definition of commercial for the purposes of the not-for-profit hospital ex- hold furniture, equipment and furnishings, apparel, motor bicy- emption is having profit as the primary aim. Not-for-profit entities may operate in such a fashion that generates revenues in excess of expenses. Covenant Healthcare cles, electric bicycles, bicycles, and firearms if such items are System, Inc. v. City of Wauwatosa, 2011 WI 80, 336 Wis. 2d 522, 800 N.W.2d 906, kept for personal use by the owner and pianos if they are located 09-1469. Under the sub. (4m) (a) exemption of hospital property from taxation if “no part in a residence. of the net earnings . . . inures to the benefit of any shareholder, member, director or (2) ANIMALS. Farm poultry, farm animals, bees and bee officer,” the term “member” does not include not-for-profit entities. Covenant Healthcare System, Inc. v. City of Wauwatosa, 2011 WI 80, 336 Wis. 2d 522, 800 equipment and fur-bearing animals under 4 months of age and the N.W.2d 906, 09-1469. hides and pelts of all farm and fur-bearing animals in the hands of A nonprofit entity that is “operated as a facility that is licensed, certified, or regis- tered under ch. 50” is eligible for the exemption under sub. (4) (a), whether or not the grower. the facility is benevolent. The word “benevolent,” found within the clause “includ- (3) BOATS. Watercraft employed regularly in interstate traf- ing benevolent nursing homes,” clearly modifies “nursing homes”; it does not mod- ify “facility.” Beaver Dam Community Hospitals, Inc. v. City of Beaver Dam, 2012 fic, watercraft laid up for repairs, all pleasure watercraft used for WI App 102, 344 Wis. 2d 278, 822 N.W.2d 491, 11-1479. recreational purposes, commercial fishing boats and equipment The purpose, and not the name it is given, determines whether a government that is used by commercial fishing boats, charter sailboats and charge constitutes a tax. The primary purpose of a tax is to obtain revenue for the government, while the primary purpose of a fee is to cover the expense of providing charter boats, other than sailboats, that are used for tours. a service or of regulation and supervision of certain activities. The test is whether (3m) CHARTER SPORT FISHING BOATS. Motorboats, and the the primary purpose of the charge is to cover the expense of providing services, su- pervision, or regulation. Here, the town demonstrated that the primary purpose of a equipment used on them, which are regularly employed in carry- charge was to cover the expense of providing the service of fire protection to the ing persons for hire for sport fishing in and upon the outlying wa- properties within its geographic boundaries, and, therefore, the charge was a fee rather than a tax and assessable against county property. Town of Hoard v. Clark ters, as defined in s. 29.001 (63), and the rivers and tributaries County, 2015 WI App 100, 366 Wis. 2d 239, 873 N.W.2d 241, 15-0678. specified in s. 29.2285 (2) (a) 1. and 2. if the owner and all opera- Tax exemption statutes are strictly construed against granting an exemption. The tors are licensed under s. 29.512 or under s. 29.514 or both and by burden is on the party seeking the exemption to prove its entitlement, and any ambi- guity is resolved in favor of taxation. Although the court applies a strict construc- the U.S. coast guard to operate the boat for that purpose. tion, that does not mean that the court need apply the narrowest possible construc- tion or an unreasonable construction. The court, therefore, applies a “strict but rea- (4) CROPS. Growing and harvested crops, and the seed, fertil- sonable” interpretation to a tax exemption statute. Southwest Airlines Co. v. DOR, izer and supplies used in their production or handling, in the 2021 WI 54, 397 Wis. 2d 431, 960 N.W.2d 384, 19-0818. hands of the grower, including nursery stock and trees growing The “readying” rule under Family Hospital Nursing Home, Inc., 78 Wis. 2d 312 (1977), under which a building may be considered to be engaging in exempt use de- for sale as such, medicinal plants, perennial plants that produce spite not having opened for operation, applies only if a fully constructed building is an annual crop and plants growing in greenhouses or under hot- in the final stages of readying itself for exempt use on the assessment date. Chil- dren’s Hospital of Wisconsin, Inc. v. City of Wauwatosa, 2025 WI App 43, 417 Wis. beds, sash or lath. This exemption also applies to trees growing 2d 629, 24 N.W.3d 601, 23-1432. for sale as Christmas trees. The property tax exemption for pollution control facilities provided in sub. (21) (a) [now sub. (21) (am)] applies to pollution control facilities incorporated into new (5) FAMILY SUPPLIES. Provisions and fuel to sustain the plants to be constructed, in addition to those installed to abate or eliminate existing owner’s family; but no person paying board shall be deemed a pollution sources. 60 Atty. Gen. 154. member of a family. Preferential tax treatment may not be given to any organization that discriminates on the basis of race. Pitts v. DOR, 333 F. Supp. 662 (1971). (6) FEED. Feed and feed supplements owned by the operator Constitutional Law: Tax Exemption and Religious Freedom. Howard. 54 MLR or owner of a farm and used in feeding on the farm and not for 385 (1971). What Is Benevolence? Clarifying Wisconsin’s Real Property Tax Exemption for sale. Benevolent Organizations and the Argument for the “Retirement” of the Exemption (7) HORSES, ETC. All horses, mules, wagons, carriages, for High-End Senior-Housing Complexes. Jaynes. 2006 WLR 1433. sleighs, harnesses.