Wisconsin Statutes
Wis. Stat. § 70.10 (2026)
Assessment, when made, exemption
✓ current as of July 2026
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70.1070.10 Assessment, when made, exemption. The assessor shall assess all taxable property as of the close of January 1 of each year. Except in cities of the 1st class and 2nd class cities that have a board of assessors under s. 70.075, the assessment shall be finally completed before the first Monday in April. All real property conveyed by condemnation or in any other manner to the state, any county, city, village or town by gift, purchase, tax deed or power of eminent domain before January 2 in such year shall not be included in the assessment. Assessment of manufacturing property subject to s. 70.995 shall be made according to that section.
70.10 AnnotationNothing 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, Inc. v. Village of Sister Bay, 2014 WI App 52, 354 Wis. 2d 130, 848 N.W.2d 875, 13-1458.
Notes of Decisions
Cited in 23
cases (3 in the last 5 years), 1937–2022 · leading case: Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001).
Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001). “Wis. Stat. §§ 70.10 , 70.29, 70.32(1)-(2).”
West Capitol, Inc. v. Vill. of Sister Bay, 2014 WI App 52 (Wis. Ct. App. 2014). “West Capitol asserts it is undisputed that, as of January 1, 2009, its property *144 was not being used for agricultural or manufacturing purposes, was not primarily devoted to buying and reselling goods for a profit, was not used for the production of commercial forest…”
Nudo Holdings, LLC v. Bd. of Review for the City of Kenosha, 2022 WI 17 (Wis. 2022). “" Wis. Stat. § 70.10 (2019-20).4 This assessment involves both valuation and classification of property.”
Steenberg v. Town of Oakfield, 482 N.W.2d 326 (Wis. 1992). “Section 70.10, Stats., requires assessors to assess all property as of January 1 of each year.”
Friendship Vill. of Greater Milwaukee, Inc. v. City of Milwaukee, 535 N.W.2d 111 (Wis. Ct. App. 1995). “We reject the City's argument that once the ten acres is consumed, no changes may occur with respect to calculating exactly what land is exempt in future years.”
Ronald L. Collison v. City of Milwaukee Bd. of Review, 2021 WI 48 (Wis. 2021). “§ 70.10 establishing the assessment date as January first.”
State Ex Rel. Wisconsin Edison Corp. v. Robertson, 299 N.W.2d 626 (Wis. Ct. App. 1980). “7 Section 70.10, Stats., requires real estate assessments to be made as of January 1 of each year.”
Reese v. City of Pewaukee, 2002 WI App 67 (Wis. Ct. App. 2002). “Wis. Stat. §§ 70.10 , 70.365. The notice to the taxpayer informs him or her of the opportunity to object to the changed assessment before the board of review.”
Rite-Hite Corp. v. Bd. of Review of Brown Deer, 575 N.W.2d 721 (Wis. Ct. App. 1997). “Thus, in a rising market, for example, property assessed at its full value of $100,000 will have an assessment-to-value ratio of ninety-one percent if the property's value grows to $110,000 before a new assessment can be done.”
Walgreen Co. v. City of Oshkosh, 2014 WI App 54 (Wis. Ct. App. 2014). “See Wis. Stat. §§ 70.10 , 70.32. The assessment of real property must be based upon the market value of property as of January 1, "at the full value which could ordinarily be obtained .”
Van Dyke v. United States, 156 F. Supp. 155 (E.D. Wis. 1957). “Heal estate taxes shall be deemed to be levied when the tax roll on which they are extended has been delivered to the local treasurer with his warrant for collection.”
IBM Credit Corp. v. Vill. of Allouez, 524 N.W.2d 132 (Wis. 1994). “Personal property taxes are assessed as of January 1 of each year, sec. 70.10, Stats., and are due no later than January 31 of the following year.”
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