Wisconsin Statutes
Wis. Stat. § 70.1105 (2026)
Taxed in part
✓ current as of July 2026
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70.1105(1)(1) Property that is exempt under s. 70.11 and that is used in part in a trade or business for which the owner of the property is subject to taxation under sections 511 to 515 of the internal revenue code, as defined in s. 71.22 (4m), shall be assessed for taxation at that portion of the fair market value of the property that is attributable to the part of the property that is used in the unrelated trade or business. This section does not apply to property that is leased by an exempt organization to another person or to property that is exempt under s. 70.11 (34).
70.1105(2)(2) Property, excluding land, that is owned or leased by a corporation that provides services pursuant to 15 USC 79 to a light, heat, and power company, as defined under s. 76.28 (1) (e), that is subject to taxation under s. 76.28 and that is affiliated with the corporation shall be assessed for taxation at the portion of the fair market value of the property that is not used to provide such services.
70.1105 AnnotationSection 70.11 (intro.), and not this section, applies if an exempt organization leases part of its property to a for-profit entity. This section applies if the exempt organization engages in for-profit activities. However, the methodology for determining exemptions under each is the same. Deutsches Land, Inc. v. City of Glendale, 225 Wis. 2d 70, 591 N.W.2d 583 (1999), 96-2489.
Notes of Decisions
Cited in 4
cases, 1999–2011 · leading case: FH Healthcare Dev., Inc. v. City of Wauwatosa, 2004 WI App 182 (Wis. Ct. App. 2004).
FH Healthcare Dev., Inc. v. City of Wauwatosa, 2004 WI App 182 (Wis. Ct. App. 2004). “They contend that, at a minimum, the property is entitled to a partial exemption under Wis. Stat. §§ 70.1105 and 70.11. Finally, they argue that the *248 FHHD building should not have been assessed for the 2000 tax year because it was still under construction and not being used…”
Deutsches Land, Inc. v. City of Glendale, 591 N.W.2d 583 (Wis. 1999). “Since this case involves the years 1993-95, we will refer to the placement of the provision as § 70.”
Clear Channel Outdoor, Inc. v. City of Milwaukee, 2011 WI App 117 (Wis. Ct. App. 2011). “, Wis. Stat. § 70.1105 (1)), and (2) the "valuation" of the property that may be taxed.”
Saint Joseph's Hosp. of Marshfield, Inc. v. City of Marshfield, 2004 WI App 187 (Wis. Ct. App. 2004). “6 However, the only authority discussed by the parties for a partial exemption is Wis. Stat. § 70.1105 , and their discussion of that statute is cursory.”
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