Wis. Stat. § 70.04

Definition of personal property

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70.0470.04 Definition of personal property. In chs. 70 to 79, “personal property” includes all of the following:

70.04(1g)(1g) All goods, wares, merchandise, chattels, and effects, of any nature or description, having any real or marketable value, and not included in the term “real property,” as defined in s. 70.03.

70.04(1r)(1r) Saw logs, timber, and lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at home or abroad; ferry boats, including the franchise for running the same; ice cut and stored for use, sale, or shipment; and manufacturing machinery and equipment, as defined in s. 70.11 (27).

70.04(2)(2) Irrigation implements used by a farmer, including pumps, power units to drive the pumps, transmission units, sprinkler devices, and sectional piping.

70.04(3)(3) An off-premises advertising sign. In this subsection, “off-premises advertising sign” means a sign that does not advertise the business or activity that occurs at the site where the sign is located.

70.04 HistoryHistory: 1973 c. 90; 1973 c. 336 s. 36; 1979 c. 89; 1983 a. 27 s. 2202 (45); 1995 a. 225; 2013 a. 20; 2015 a. 196; 2023 a. 12; 2025 a. 129.

Notes of Decisions

Cited in 11 cases, 1957–2019 · leading case: Adams Outdoor Advertising, Ltd. v. City of Madison

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Adams Outdoor Advertising, Ltd. v. City of Madison (2006) wis · cites it 44× “" Wis. Stat. § 70.04 . Billboards are taxed as personal property.”

Nankin v. Village of Shorewood (2001) wis · cites it 4× “Property owners can have their assessment reviewed by a board of review under Wis. Stat. § 70.04 . They can then have the board's decision reviewed by certiorari to a circuit court under § 70.”

Pulsfus Poultry Farms, Inc. v. Town of Leeds (1989) wis · cites it 2× “” Section 70.04. “Taxes shall be levied ...”

City of Franklin v. Crystal Ridge, Inc. (1993) wisctapp · cites it 4× “Section 70.04, Stats., provides, in pertinent part: The term "personal property", as used in chs.”

Clear Channel Outdoor, Inc. v. City of Milwaukee (2011) wisctapp · cites it 2× “" Wis. Stat. § 70.04 . ¶ 6. There are three components of value associated with a billboard: (1) the structure, (2) the land on which the structure sits, and (3) the permit that allows the structure to sit on that land.”

Town of Menominee v. Skubitz (1972) wis “” “Personal property” is defined in sec. 70.04, Stats., as generally including all property “having any real or marketable value, and not included in the term ‘real property,’ as above defined.”

State Ex Rel. General Motors Corp. v. City of Oak Creek (1971) wis “” Sec. 70.04, Stats., defines the term “personal property” as “.”

State Ex Rel. Dane County Title Co. v. Board of Review of City of Madison (1957) wis · cites it 5× “The appellant, Dane County Title Company, contends (a) that its title records are not taxable under provisions of sec. 70.04, Stats.; (b) in the alternative, that if such title records are within the purview of sec.”

Pansier v. Wisconsin Department of Revenue (In re Pansier) (1997) wieb · cites it 2× “§ 70.04, cited by the IRS, also does not provide an answer to the issue at hand.”

City of Milwaukee v. Shoup Voting MacHine Corp. (1972) wis “Both parties are agreed that the city leased 1,025 voting machines from Shoup, with an option to purchase, applying the rental payment to the purchase price.”

Union Pac. R.R. Co. v. Wis. Dep't of Revenue (2019) wiwd · cites it 3× “' " Wis. Stat. § 70.04 (1g). Exemptions are listed in Wis.”

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