Wis. Stat. » CHAPTER 70 — GENERAL PROPERTY TAXES
Wisconsin Statutes

Wis. Stat. § 70.109 (2026)

Presumption of taxability

✓ current as of July 2026
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70.10970.109 Presumption of taxability. Exemptions under this chapter shall be strictly construed in every instance with a presumption that the property in question is taxable, and the burden of proof is on the person who claims the exemption.
70.109 HistoryHistory: 1997 a. 237.
70.109 AnnotationExemption from payment of taxes is an act of legislative grace; the party seeking the exemption bears the burden of proving entitlement. Exemptions are only allowed 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 construing tax exemptions, courts apply a strict but reasonable construction resolving any 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.
Notes of Decisions
Cited in 19 cases (6 in the last 5 years), 2003–2025 · leading case: Adams Outdoor Advert., Ltd. v. City of Madison, 2006 WI 104 (Wis. 2006).
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Adams Outdoor Advert., Ltd. v. City of Madison, 2006 WI 104 (Wis. 2006). · cites it 8× “[6] After Adams contested the assessment, the City eventually reduced the 1994 assessment to $3,032,000.”
Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI 150 (Wis. 2003). · cites it 10× “" Wis. Stat. § 70.109 . In interpreting tax exemption statutes, we apply a "strict but reasonable construction.”
Columbus Park Hous. Corp. v. City of Kenosha, 2003 WI 143 (Wis. 2003). · cites it 8× “See also Wis. Stat. § 70.109 . Thus, this court applies a "strict but reasonable" interpretation to tax exemption statutes.”
United Rentals, Inc. v. City of Madison, 2007 WI App 131 (Wis. Ct. App. 2007). · cites it 4× “Wis. Stat. § 70.109 . Exemption from payment of taxes is an act of legislative grace; therefore the party seeking the exemption bears the burden of proving entitlement.”
Covenant Healthcare Sys., Inc. v. City of Wauwatosa, 2011 WI 80 (Wis. 2011). · cites it 7× “Wis. Stat. § 70.109 . Exemptions are strictly construed.”
Sw. Airlines Co. v. State of Wisconsin Dep't of Revenue, 2021 WI 54 (Wis. 2021). · cites it 3× “2d 906 ; Wis. Stat. § 70.109 . The burden is on the party seeking the exemption to prove its entitlement and any ambiguity is resolved in favor of taxation.”
Univ. of Wisconsin Med. Found., Inc. v. City of Madison, 2003 WI App 204 (Wis. Ct. App. 2003). · cites it 4× “See Wis. Stat. § 70.109 ; see also Trustees of Indiana Univ.”
FH Healthcare Dev., Inc. v. City of Wauwatosa, 2004 WI App 182 (Wis. Ct. App. 2004). · cites it 4× “1997) (quoted source omitted); see also Wis. Stat. § 70.109 . Indeed, as "[t]ax exemption statutes are matters of legislative grace[, they] are to be strictly construed against the granting of an exemption.”
Milwaukee Reg'l Med. Ctr., Inc. v. City of Wauwatosa, 2006 WI App 139 (Wis. Ct. App. 2006). · cites it 3× “§ 70.109. Taxation is the rule and exemption from taxation is the exception.”
Nudo Holdings, LLC v. Bd. of Review for the City of Kenosha, 2022 WI 17 (Wis. 2022). · cites it 2× “When this court does not follow the required date of classification set by statute and instead affirms a classification decision at a date contrary to the dates set out in Wis. Stat. §§ 70.109 and 70.32(2)(c)li10 and contrary to Wis.”
Beaver Dam Cmty. Hospitals, Inc. v. City of Beaver Dam, 2012 WI App 102 (Wis. Ct. App. 2012). · cites it 2× “Third, the City argues that the construction we now adopt does not take into account the rule that the statute must be construed in favor of taxation, per Wis. Stat. § 70.109 . This statute states that "[e]xemptions under this chapter shall be strictly construed in every…”
Covenant Healthcare Sys., Inc. v. City of Wauwatosa, 2010 WI App 125 (Wis. Ct. App. 2010). · cites it 5× “Wis. Stat. § 70.109 . Discussion ¶ 13. The trial court concluded that the Clinic is property-tax exempt pursuant to Wis.”
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