Wisconsin Statutes
Wis. Stat. § 70.111 (2026)
Personal property exempted from taxation
✓ current as of July 2026
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70.11170.111 Personal property exempted from taxation. The property described in this section is exempted from general property taxes:
70.111(1)(1) Jewelry, household furnishings, and apparel. Personal ornaments and jewelry, family portraits, private libraries, musical instruments other than pianos, radio equipment, household furniture, equipment and furnishings, apparel, motor bicycles, electric bicycles, bicycles, and firearms if such items are kept for personal use by the owner and pianos if they are located in a residence.
70.111(2)(2) Animals. Farm poultry, farm animals, bees and bee equipment and fur-bearing animals under 4 months of age and the hides and pelts of all farm and fur-bearing animals in the hands of the grower.
70.111(3)(3) Boats. Watercraft employed regularly in interstate traffic, watercraft laid up for repairs, all pleasure watercraft used for recreational purposes, commercial fishing boats and equipment that is used by commercial fishing boats, charter sailboats and charter boats, other than sailboats, that are used for tours.
70.111(3m)(3m) Charter sport fishing boats. Motorboats, and the equipment used on them, which are regularly employed in carrying persons for hire for sport fishing in and upon the outlying waters, as defined in s. 29.001 (63), and the rivers and tributaries specified in s. 29.2285 (2) (a) 1. and 2. if the owner and all operators are licensed under s. 29.512 or under s. 29.514 or both and by the U.S. coast guard to operate the boat for that purpose.
70.111(4)(4) Crops. Growing and harvested crops, and the seed, fertilizer and supplies used in their production or handling, in the hands of the grower, including nursery stock and trees growing for sale as such, medicinal plants, perennial plants that produce an annual crop and plants growing in greenhouses or under hotbeds, sash or lath. This exemption also applies to trees growing for sale as Christmas trees.
70.111(5)(5) Family supplies. Provisions and fuel to sustain the owner’s family; but no person paying board shall be deemed a member of a family.
70.111(6)(6) Feed. Feed and feed supplements owned by the operator or owner of a farm and used in feeding on the farm and not for sale.
70.111(9)(9) Tools and garden machines. The tools of a mechanic if those tools are kept and used in the mechanic’s trade; and garden machines and implements and farm, orchard and garden tools if those machines, implements and tools are owned and used by any person in the business of farming or in the operation of any orchard or garden. In this subsection, “machine” has the meaning given in sub. (10) (a) 2.
70.111(10)(a)1.1. “Building” means any structure that is intended to be a permanent accession to real property; that is designed or used for sheltering people, animals or plants, for storing property or for working, office, parking, sales or display space, regardless of any contribution that the structure makes to the production process in it; that in physical appearance is annexed to that real property; that is covered by a roof or encloses space; that is not readily moved or disassembled; and that is commonly known to be a building because of its appearance and because of the materials of which it is constructed.
70.111(10)(a)2.2. “Machine” means an assemblage of parts that transmits force, motion and energy from one part to another in a predetermined manner.
70.111(10)(b)(b) Tractors and machines; including accessories, attachments, fuel and repair parts for them; whether owned or leased, that are used exclusively and directly in farming; including dairy farming, agriculture, horticulture, floriculture and custom farming services; but not including personal property that is attached to, fastened to, connected to or built into real property or that becomes an addition to, component of or capital improvement to real property and not including buildings or improvements to real property, regardless of any contribution that that personal property makes to the production process in them and regardless of the extent to which that personal property functions as a machine.
70.111(10)(c)(c) For purposes of this subsection, the following items retain their character as tangible personal property, regardless of the extent to which they are fastened to, connected to or built into real property:
70.111(10)(c)10.10. Powered feeders, but not including platforms or troughs constructed from ordinary building materials.
70.111(11)(11) Cheese. Natural cheese owned by the Wisconsin primary manufacturer or by any other person while in storage for the purpose of further aging in preparation for cutting, packaging or other processing.
70.111(14)(14) Milkhouse equipment. Milkhouse equipment used by a farmer, including mechanical can coolers, bulk tanks and hot water heaters. This exemption shall apply whether such equipment is deemed personal property or is so affixed to the realty as to be classified in the category of real estate.
70.111(17)(17) Merchants’ stock-in-trade; manufacturers’ materials and finished products; livestock. As of January 1, 1981, merchants’ stock-in-trade, manufacturers’ materials and finished products and livestock.
70.111(18)(18) Energy systems. Biogas or synthetic gas energy systems, solar energy systems, and wind energy systems. In this subsection, “biogas or synthetic gas energy system” means equipment which directly converts biomass, as defined under section 45K (c) (3) of the Internal Revenue Code, as interpreted by the Internal Revenue Service, into biogas or synthetic gas, equipment which generates electricity, heat, or compressed natural gas exclusively from biogas or synthetic gas, equipment which is used exclusively for the direct transfer or storage of biomass, biogas, or synthetic gas, and any structure used exclusively to shelter or operate such equipment, or the portion of any structure used in part to shelter or operate such equipment that is allocable to such use, if all such equipment, and any such structure, is located at the same site, and includes manure, substrate, and other feedstock collection and delivery systems, pumping and processing equipment, gasifiers and digester tanks, biogas and synthetic gas cleaning and compression equipment, fiber separation and drying equipment, and heat recovery equipment, but does not include equipment or components that are present as part of a conventional energy system. In this subsection, “synthetic gas” is a gas that qualifies as a renewable resource under s. 196.378 (1) (h) 1. h. In this subsection, “solar energy system” means equipment which directly converts and then transfers or stores solar energy into usable forms of thermal or electrical energy, but does not include equipment or components that would be present as part of a conventional energy system or a system that operates without mechanical means. In this subsection, “wind energy system” means equipment which converts and then transfers or stores energy from the wind into usable forms of energy, but does not include equipment or components that would be present as part of a conventional energy system. Until the tax incremental district terminates, the exemption under this subsection for biogas or synthetic gas energy systems does not apply to property in existence on January 1, 2014, and located in a tax incremental financing district in effect on January 1, 2014.
70.111(19)(b)(b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm), and recreational vehicles, as defined in s. 340.01 (48r). The exemption under this paragraph also applies to steps and a platform, not exceeding 50 square feet, that lead to a doorway of a recreational mobile home or a recreational vehicle, but does not apply to any other addition, attachment, deck, or patio.
70.111(20)(20) Logging equipment. All equipment used to cut trees, to transport trees in logging areas or to clear land of trees for the commercial use of forest products.
70.111(21)(21) Structures for ginseng. Any temporary structure in the hands of a grower of ginseng used or designed to be used to provide shade for ginseng plants.
70.111(22)(a)(a) Except as provided in par. (b), personal property held for rental for periods of one month or less to multiple users for their temporary use, if the property is not rented with an operator, if the owner is not a subsidiary or affiliate of any other enterprise and the owner is engaged in the rental of the property subject to the exemption to the other enterprise, if the owner is classified in group number 735, industry number 7359 of the 1987 standard industrial classification manual published by the U.S. office of management and budget and if the property is equipment, including construction equipment but not including automotive and computer-related equipment, television sets, video recorders and players, cameras, photographic equipment, audiovisual equipment, photocopying equipment, sound equipment, public address systems and video tapes; party supplies; appliances; tools; dishes; silverware; tables; or banquet accessories.
70.111(22)(b)(b) Personal property held primarily for rental for periods of 364 days or less to multiple users for their temporary use, if the property is not rented with an operator, if the owner is not a subsidiary or affiliate of any other enterprise and the owner is engaged in the rental of the property subject to the exemption to the other enterprise, if the owner is classified under 532412 of the North American Industry Classification System, 2012 edition, published by the U.S. bureau of the census, and if the property is heavy equipment used for construction, mining, or forestry, including bulldozers, earthmoving equipment, well-drilling machinery and equipment, or cranes.
70.111(23)(23) Vending machines. All machines that automatically dispense food and food ingredient, as defined in s. 77.51 (3t), upon the deposit in the machines of specified coins or currency, or insertion of a credit card, in payment for the food and food ingredient, as defined in s. 77.51 (3t).
70.111(24)(24) Motion picture theater equipment. Projection equipment, sound systems and projection screens that are owned and used by a motion picture theater.
70.111(25)(25) Digital broadcasting equipment. Digital broadcasting equipment owned and used by a radio station, television station, or video service network, as defined in s. 66.0420 (2) (zb).
70.111(26)(a)(a) In this subsection, “production process” has the meaning given in s. 70.11 (27) (a) 5., except that storage is not excluded.
70.111(26)(b)(b) A high density sequencing system that by mechanical or electronic operation moves printed materials from one place to another within the production process, organizes the materials for optimal staging, or stores and retrieves the materials to facilitate the production or assembly of such materials.
70.111(27)(a)(a) In this subsection, “machinery” means a structure or assemblage of parts that transmits force, motion, or energy from one part to another in a predetermined way by electrical, mechanical, or chemical means. “Machinery” does not include a building.
70.111(27)(b)(b) Beginning with the property tax assessments as of January 1, 2018, machinery, tools, and patterns, not including such items used in manufacturing.
70.111(27)(c)(c) A taxing jurisdiction may include the most recent valuation of personal property described under par. (b) that is located in the taxing jurisdiction for purposes of complying with debt limitations applicable to the jurisdiction.
70.111(28)(a)(a) Beginning with the property tax assessments applicable to the January 1, 2024, assessment year, personal property, as defined in s. 70.04, including steam and other vessels, furniture, and equipment.
70.111(28)(c)(c) A taxing jurisdiction may include the most recent valuation of personal property described under par. (a) that is located in the taxing jurisdiction for purposes of complying with debt limitations applicable to the jurisdiction.
70.111 HistoryHistory: 1971 c. 315; 1973 c. 90; 1973 c. 336 s. 36; 1975 c. 39, 224; 1977 c. 29 ss. 746, 1646 (2), (3), (4); 1977 c. 142, 273; 1979 c. 3, 199, 349; 1981 c. 20, 221; 1983 a. 27 ss. 1179 to 1179m; 1983 a. 88, 201, 243, 276; 1985 a. 29; 1987 a. 387, 399; 1989 a. 31; 1991 a. 269; 1993 a. 85; 1995 a. 27; 1997 a. 248; 1999 a. 9; 1999 a. 150 s. 672; 2001 a. 16, 30, 105; 2005 a. 298; 2007 a. 11, 20, 42, 97; 2009 a. 2; 2013 a. 20, 144, 193; 2015 a. 55; 2017 a. 59; 2019 a. 34; 2023 a. 12.
70.111 AnnotationPersonal property held out for rental is not “stock-in-trade” under sub. (17). Village of Menomonee Falls v. Falls Rental World, 135 Wis. 2d 393, 400 N.W.2d 478 (Ct. App. 1986).
70.111 AnnotationThe exemption under sub. (9) applies only to personal property. Pulsfus Poultry Farms, Inc. v. Town of Leeds, 149 Wis. 2d 797, 440 N.W.2d 329 (1989).
70.111 Annotation“Interstate traffic” in sub. (3) means interstate commerce. Discussing what constitutes a boat in interstate commerce. Town of La Pointe v. Madeline Island Ferry Line, Inc., 179 Wis. 2d 726, 508 N.W.2d 440 (Ct. App. 1993).
70.111 AnnotationA mobile home is an improvement to real property under former s. 70.043 (1), 2021 stats., when the home is resting for more than a temporary time, in whole or in part, on some other means of support than its wheels, but a mobile home may be personal property and exempt under sub. (19) (b) although it may have some weight off its wheels. Ahrens v. Town of Fulton, 2002 WI 29, 251 Wis. 2d 135, 641 N.W.2d 423, 99-2466.
70.111 AnnotationIn applying sub. (20), the use of the equipment rather than the primary purpose of the underlying business is the determining factor in deciding whether equipment is exempt from taxation. De minimis uses of the property are not sufficient to invoke this exemption. Village of Lannon v. Wood-Land Contractors, Inc., 2003 WI 150, 267 Wis. 2d 158, 672 N.W.2d 275, 02-0236.
70.111 AnnotationSub. (22) unambiguously expresses the legislature’s clear intent to exempt rental property from taxation that is held for rental for one month or less and for property available for rental for more than one month to be taxed. There is no ambiguity in the statutory language such that it might possibly apply to property that is held for rental for one month or less and that is also available for rental for more than one month. United Rentals, Inc. v. City of Madison, 2007 WI App 131, 302 Wis. 2d 245, 733 N.W.2d 322, 05-1440.
70.111 AnnotationAs used in sub. (1), “kept for personal use” does not explicitly limit the use of personal property solely to personal use. The decisive question is whether the use is de minimus or inconsequential. Faydash v. City of Sheboygan, 2011 WI App 57, 332 Wis. 2d 397, 797 N.W.2d 540, 10-2073.
70.111 AnnotationSub. (27) is ambiguous because it does not define the phrase “used in manufacturing,” but the legislative history surrounding its enactment demonstrates that sub. (27) was enacted to exempt from taxation only machines, tools, and patterns that are reported to local assessors. The exemption does not apply to machines, tools, and patterns that are assessed by the Department of Revenue under s. 70.995. DOR v. Master’s Gallery Foods, Inc., 2024 WI App 21, 411 Wis. 2d 563, 5 N.W.3d 952, 22-1909.
70.111 NoteNOTE: The above annotations relate to personal property taxation exemptions under this section prior to the sunset of the personal property tax under 2023 Wis. Act 12.
Notes of Decisions
Cited in 16
cases (3 in the last 5 years), 1986–2024 · leading case: Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI 150 (Wis. 2003).
Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI 150 (Wis. 2003). “1 It contends that its equipment is tax exempt under Wis. Stat. § 70.111 (20) (1999-2000). 2 ¶ 2.”
United Rentals, Inc. v. City of Madison, 2007 WI App 131 (Wis. Ct. App. 2007). “United Rentals argues that the property is exempt from taxation under Wis. Stat. § 70.111 (22) (2003-2004). 1 We disagree, and therefore affirm the circuit court order.”
Ahrens v. Town of Fulton, 2002 WI 29 (Wis. 2002). “For purposes of this case, it is important to note that Wis. Stat. § 70.111 (19)(b) provides an exemption from taxation for some mobile homes that are classified as personal property.”
Pulsfus Poultry Farms, Inc. v. Town of Leeds, 440 N.W.2d 329 (Wis. 1989). “The property described in this section is exempted from general property taxes: .”
Ahrens v. Town of Fulton, 2000 WI App 268 (Wis. Ct. App. 2000). “§ 70.111 (19)(b). And, as we have noted, the definition of "mobile home" in WIS.”
Wisconsin Prop. Tax Consultants, Inc. v. Wisconsin Dep't of Revenue, 2022 WI 51 (Wis. 2022). “3 It observed that the Tax Appeals Commission was then "considering how to interpret and apply Wis. Stat. § 70.111 (27) to property owned and used by the manufacturers" and was "well suited to use its expertise in determining this issue.”
Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI App 7 (Wis. Ct. App. 2002). “It gave special emphasis to the word "for" in Wis. Stat. § 70.111 (20) as suggested by the Village.”
Pulsfus Poultry Farms, Inc. v. Town of Leeds, 424 N.W.2d 737 (Wis. Ct. App. 1988). “It is true that sec. 70.111, Stats., is entitled "Personal property exempted from taxation," but Pulsfus correctly points out that section titles are not part of the law.”
Town of La Pointe v. Madeline Island Ferry Line, Inc., 508 N.W.2d 440 (Wis. Ct. App. 1993). “(the Ferry), appeals a trial court judgment concluding that it was not exempt under sec. 70.111(3), Stats., from personal property taxes on its three ferry boats.”
Vill. of Menomonee Falls v. Falls Rental World, 400 N.W.2d 478 (Wis. Ct. App. 1986). “The sole issue on appeal is whether goods held out for rental may be classified as “merchants’ stock-in-trade” thereby qualifying it as personal property exempt from taxation under sec. 70.111(17), Stats. The statute allows exemptions from general property taxes for “merchants’…”
IBM Credit Corp. v. Vill. of Allouez, 524 N.W.2d 132 (Wis. 1994). “The computer was tax-exempt under sec. 70.111(24), Stats., 2 which exempted certain marketing research computers.”
Dempze Cranberry Co. v. Biron Review Bd., 422 N.W.2d 902 (Wis. Ct. App. 1988). “3 Section 70.111, Stats., provides: The property described in this section is exempted from general property taxes: (4) Growing and harvested crops,.”
— Wis. Stat. § 70.111(14) — 3 cases
Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI 150 (Wis. 2003). “1 It contends that its equipment is tax exempt under Wis. Stat. § 70.111 (20) (1999-2000). 2 ¶ 2.”
Pulsfus Poultry Farms, Inc. v. Town of Leeds, 424 N.W.2d 737 (Wis. Ct. App. 1988). “It is true that sec. 70.111, Stats., is entitled "Personal property exempted from taxation," but Pulsfus correctly points out that section titles are not part of the law.”
Wisconsin Dep't of Revenue v. Master's Gallery Foods, Inc., 2024 WI App 21 (Wis. Ct. App. 2024).
— Wis. Stat. § 70.111(17) — 3 cases
Vill. of Menomonee Falls v. Falls Rental World, 400 N.W.2d 478 (Wis. Ct. App. 1986). “The sole issue on appeal is whether goods held out for rental may be classified as “merchants’ stock-in-trade” thereby qualifying it as personal property exempt from taxation under sec. 70.111(17), Stats. The statute allows exemptions from general property taxes for “merchants’…”
Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI 150 (Wis. 2003). “1 It contends that its equipment is tax exempt under Wis. Stat. § 70.111 (20) (1999-2000). 2 ¶ 2.”
Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI App 7 (Wis. Ct. App. 2002). “It gave special emphasis to the word "for" in Wis. Stat. § 70.111 (20) as suggested by the Village.”
— Wis. Stat. § 70.111(19) — 2 cases
Ahrens v. Town of Fulton, 2002 WI 29 (Wis. 2002). “For purposes of this case, it is important to note that Wis. Stat. § 70.111 (19)(b) provides an exemption from taxation for some mobile homes that are classified as personal property.”
Ahrens v. Town of Fulton, 2000 WI App 268 (Wis. Ct. App. 2000). “§ 70.111 (19)(b). And, as we have noted, the definition of "mobile home" in WIS.”
— Wis. Stat. § 70.111(19)(b) — 2 cases
Ahrens v. Town of Fulton, 2000 WI App 268 (Wis. Ct. App. 2000). “§ 70.111 (19)(b). And, as we have noted, the definition of "mobile home" in WIS.”
Ahrens v. Town of Fulton, 2002 WI 29 (Wis. 2002). “For purposes of this case, it is important to note that Wis. Stat. § 70.111 (19)(b) provides an exemption from taxation for some mobile homes that are classified as personal property.”
— Wis. Stat. § 70.111(20) — 3 cases
Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI 150 (Wis. 2003). “1 It contends that its equipment is tax exempt under Wis. Stat. § 70.111 (20) (1999-2000). 2 ¶ 2.”
Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI App 7 (Wis. Ct. App. 2002). “It gave special emphasis to the word "for" in Wis. Stat. § 70.111 (20) as suggested by the Village.”
Faydash v. City of Sheboygan, 2011 WI App 57 (Wis. Ct. App. 2011).
— Wis. Stat. § 70.111(22) — 1 case
United Rentals, Inc. v. City of Madison, 2007 WI App 131 (Wis. Ct. App. 2007). “United Rentals argues that the property is exempt from taxation under Wis. Stat. § 70.111 (22) (2003-2004). 1 We disagree, and therefore affirm the circuit court order.”
— Wis. Stat. § 70.111(24) — 2 cases
Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI 150 (Wis. 2003). “1 It contends that its equipment is tax exempt under Wis. Stat. § 70.111 (20) (1999-2000). 2 ¶ 2.”
IBM Credit Corp. v. Vill. of Allouez, 524 N.W.2d 132 (Wis. 1994). “The computer was tax-exempt under sec. 70.111(24), Stats., 2 which exempted certain marketing research computers.”
— Wis. Stat. § 70.111(25) — 1 case
Vill. of Lannon v. Wood-Land Contractors, Inc., 2003 WI 150 (Wis. 2003). “1 It contends that its equipment is tax exempt under Wis. Stat. § 70.111 (20) (1999-2000). 2 ¶ 2.”
— Wis. Stat. § 70.111(27) — 2 cases
Wisconsin Dep't of Revenue v. Master's Gallery Foods, Inc., 2024 WI App 21 (Wis. Ct. App. 2024).
Wisconsin Prop. Tax Consultants, Inc. v. Wisconsin Dep't of Revenue (Wis. Ct. App. 2021).
— Wis. Stat. § 70.111(27)(b) — 2 cases
Wisconsin Prop. Tax Consultants, Inc. v. Wisconsin Dep't of Revenue, 2022 WI 51 (Wis. 2022). “3 It observed that the Tax Appeals Commission was then "considering how to interpret and apply Wis. Stat. § 70.111 (27) to property owned and used by the manufacturers" and was "well suited to use its expertise in determining this issue.”
Wisconsin Dep't of Revenue v. Master's Gallery Foods, Inc., 2024 WI App 21 (Wis. Ct. App. 2024).
— Wis. Stat. § 70.111(3) — 2 cases
Town of La Pointe v. Madeline Island Ferry Line, Inc., 508 N.W.2d 440 (Wis. Ct. App. 1993). “(the Ferry), appeals a trial court judgment concluding that it was not exempt under sec. 70.111(3), Stats., from personal property taxes on its three ferry boats.”
La Crosse Queen, Inc. v. Wisconsin Dep't of Revenue, 549 N.W.2d 261 (Wis. Ct. App. 1996).
— Wis. Stat. § 70.111(9) — 3 cases
Pulsfus Poultry Farms, Inc. v. Town of Leeds, 440 N.W.2d 329 (Wis. 1989). “The property described in this section is exempted from general property taxes: .”
Pulsfus Poultry Farms, Inc. v. Town of Leeds, 424 N.W.2d 737 (Wis. Ct. App. 1988). “It is true that sec. 70.111, Stats., is entitled "Personal property exempted from taxation," but Pulsfus correctly points out that section titles are not part of the law.”
Wisconsin Dep't of Revenue v. Master's Gallery Foods, Inc., 2024 WI App 21 (Wis. Ct. App. 2024).
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