Wis. Stat. » CHAPTER 70 — GENERAL PROPERTY TAXES

Wis. Stat. § 70.112

Property exempted from taxation because of special tax

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70.11270.112 Property exempted from taxation because of special tax. The property described in this section is exempted from general property taxes:
70.112(1)(1) Money and intangible personalty. Money and all intangible personal property, such as credit, checks, share drafts, other drafts, notes, bonds, stocks and other written instruments.
70.112(4)(4) Special property and gross receipts taxes or license fees.
70.112(4)(a)(a) All special property assessed under ss. 76.01 to 76.26 and property of any light, heat, and power company taxed under s. 76.28, car line company, and electric cooperative association that is used and useful in the operation of the business of such company or association. If a general structure for which an exemption is sought under this section is used and useful in part in the operation of any public utility assessed under ss. 76.01 to 76.26 or of the business of any light, heat, and power company taxed under s. 76.28, car line company, or electric cooperative association and in part for nonoperating purposes of the public utility or company or association, that general structure shall be assessed for taxation under this chapter at the percentage of its full market value that fairly measures and represents the extent of its use for nonoperating purposes. Nothing provided in this paragraph shall exclude any real estate or any property which is separately accounted for under s. 196.59 from special assessments for local improvements under s. 66.0705.
70.112(4)(b)(b) If real or tangible personal property is used more than 50 percent, as determined by the department of revenue, in the operation of a telephone company that is subject to the tax imposed under s. 76.81, the department of revenue shall assess the property and that property shall be exempt from the general property taxes imposed under this chapter. If real or tangible personal property is used less than 50 percent, as determined by the department of revenue, in the operation of a telephone company that is subject to the tax imposed under s. 76.81, the taxation district in which the property is located shall assess the property and that property shall be subject to the general property taxes imposed under this chapter.
70.112(5)(5) Motor vehicles, bicycles, snowmobiles. Every automobile, motor bicycle, motor bus, motorcycle, motor truck, moped, road tractor, school bus, snowmobile, truck tractor, or other similar motor vehicle, or trailer or semitrailer used in connection therewith.
70.112(6)(6) Aircraft. Every aircraft.
70.112(7)(7) Mobile homes and manufactured homes. Every unit, as defined in s. 66.0435 (1) (j), that is subject to a monthly municipal permit fee under s. 66.0435 (3).
70.112 HistoryHistory: 1971 c. 221, 289; 1981 c. 20; 1983 a. 27, 243, 342, 368; 1999 a. 80; 1999 a. 150 s. 672; 2001 a. 16; 2007 a. 11.
Notes of Decisions
Cited in 12 cases, 1957–2020 · 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 57× “Should the "[inexplicably] intertwined" approach used in real estate tax assessment cases be recognized in personal property tax assessment cases? 4.”
TDS Realestate Investment Corp. v. City of Madison (1989) wisctapp · cites it 9× “2 Section 70.112, Stats., provides in part: The property described in this section is exempted from general property taxes: (4) All.”
ABKA Ltd. Partnership v. Board of Review (1999) wis · cites it 2× “Wis. Stat. § 70.112 (1). Assessors are to value real property at its full fair market value, in accordance with the Wisconsin Property Assessment Manual and professionally accepted appraisal practices.”
Soo Line Railroad v. Department of Revenue (1979) wisctapp · cites it 2× “” Section 70.112(1), Stats., 16 ex *359 empts money and intangible personal property from general property taxes.”
Village of Lannon v. Wood-Land Contractors, Inc. (2003) wis “§ 70.112(5) contains an exemption for motor trucks, truck tractors, similar motor vehicles, and trailers used in connection with these vehicles.”
Burlington Northern Railroad v. Department of Revenue (1983) wiwd · cites it 2× “Wis.Stat. § 70.112. The operating property of railroad companies, such as plaintiffs, is so exempt.”
Union Pacific Railroad Compan v. Wisconsin Department of Reven (2019) ca7 “Wis. Stat. § 70.112 (1). Manufac- turing and commercial taxpayers generally qualify for the in- tangible personal property exemption, but railroad and utili- ties companies do not.”
Bnsf Railway Company v. Oregon Department of Revenue (2020) ca9 “at 338 (quoting Wis. Stat. § 70.112 (1)). But railroads and utilities do not qualify for the exemption, making them the lone Wisconsin taxpayers whose intangible personal property—including the railroad’s valuable custom software—was subject to taxation.”
State Ex Rel. Dane County Title Co. v. Board of Review of City of Madison (1957) wis · cites it 2× “” Sec. 70.112, Stats., provides in part as follows: “Property exempted from taxation because of special tax.”
Chileda Institute, Inc. v. City of La Crosse (1985) wisctapp · cites it 6× “and here is required by the expansiveness of this statutory remedy. [4] See footnote 1. [5] There is no contention that lessor-owner St.”
Union Pac. R.R. Co. v. Wis. Dep't of Revenue (2019) wiwd · cites it 2× “" Wis. Stat. § 70.112 (1). The Wisconsin Supreme Court has further held that: " '[A]ll intangible personal property' is an exceptionally broad classification.”
Union Pacific Railroad Compan v. Wisconsin Department of Reven (2019) ca7 “Wis. Stat. § 70.112 (1). Manufac- turing and commercial taxpayers generally qualify for the in- tangible personal property exemption, but railroad and utili- ties companies do not.”
— Wis. Stat. § 70.112(1) — 2 cases
Adams Outdoor Advertising, Ltd. v. City of Madison (2006) wis “Should the "[inexplicably] intertwined" approach used in real estate tax assessment cases be recognized in personal property tax assessment cases? 4.”
Soo Line Railroad v. Department of Revenue (1979) wisctapp “” Section 70.112(1), Stats., 16 ex *359 empts money and intangible personal property from general property taxes.”
— Wis. Stat. § 70.112(4) — 2 cases
TDS Realestate Investment Corp. v. City of Madison (1989) wisctapp “2 Section 70.112, Stats., provides in part: The property described in this section is exempted from general property taxes: (4) All.”
Chileda Institute, Inc. v. City of La Crosse (1985) wisctapp “and here is required by the expansiveness of this statutory remedy. [4] See footnote 1. [5] There is no contention that lessor-owner St.”
— Wis. Stat. § 70.112(5) — 1 case
Village of Lannon v. Wood-Land Contractors, Inc. (2003) wis “§ 70.112(5) contains an exemption for motor trucks, truck tractors, similar motor vehicles, and trailers used in connection with these vehicles.”
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