Wisconsin Statutes
Wis. Stat. § 703.21 (2026)
Separate taxation
✓ current as of July 2026
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703.21(1)(1) Every unit and its percentage of undivided interest in the common elements shall be deemed to be a parcel and shall be subject to separate assessments and taxation by each assessing unit and special district for all types of taxes authorized by law including, but not limited to, special levies based on the value of property and special assessments. Neither the building, the property nor any of the common elements shall be deemed to be a parcel separate from the unit.
703.21(2)(2) The rights, duties and obligations of unit owners under this chapter shall inure to and be binding upon grantees under tax deeds and persons acquiring title by foreclosure of tax liens and their successors in interest.
703.21 AnnotationEach unit identified in the condominium declaration is a unit for purposes of separate taxation under this section, regardless of whether the unit has been constructed. For purposes of identifying the “unit,” as defined in s. 703.02 (15), a unit may exist without a building. Saddle Ridge Corp. v. Board of Review, 2010 WI 47, 325 Wis. 2d 29, 784 N.W.2d 527, 07-2886.
Notes of Decisions
Cited in 6
cases (2 in the last 5 years), 2004–2025 · leading case: Saddle Ridge v. Bd. for Town of Pac., 2010 WI 47 (Wis. 2010).
Saddle Ridge v. Bd. for Town of Pac., 2010 WI 47 (Wis. 2010). “Wis. Stat. § 703.21 (1). Individual unit owners hold legal title to the condominium units.”
Steinbach v. Green Lake Sanitary Dist., 2006 WI 63 (Wis. 2006). “[10] Wis. Stat. § 703.21 (1). Property owners whose adjacent properties had more than one tax parcel number were given the opportunity to combine the tax parcels into one tax parcel for taxation and assessment purposes to reduce assessments.”
Northernaire Resort & Spa, LLC v. Northernaire Condo. Ass'n, 2013 WI App 116 (Wis. Ct. App. 2013). “The supreme court's analysis primarily centered on the condominium taxation statute, Wis. Stat. § 703.21 (1). That statute deems a unit and its percentage interests in the common elements a parcel subject to separate assessments and taxation by each taxing authority.”
Town Homes of Shell Lake Condo. Ass'n, Inc. v. Cnty. of Washburn (Wis. Ct. App. 2025). “” From the foregoing propositions, the Association argues that the lister’s errors entitle it to the declarations it seeks, both of which ultimately justify its failure to pay the challenged tax assessments.”
The Lakes of Ville Du Parc Condo. Ass'n, Inc. v. City of Mequon, 2021 WI App 48 (Wis. Ct. App. 2021). “§ 703.21(1) (“[e]very unit and its percentage of undivided interest in the common elements shall be deemed to be a parcel” and “[n]either the building, the property nor any of the common elements shall be deemed to be a parcel separate from the unit”).”
Steinbach v. Green Lake Sanitary Dist., 2004 WI App 192 (Wis. Ct. App. 2004). “Wis. Stat. § 703.21 (1). Unlike mobile home units, condominium units constitute real property.”
— Wis. Stat. § 703.21(1) — 4 cases
Saddle Ridge v. Bd. for Town of Pac., 2010 WI 47 (Wis. 2010). “Wis. Stat. § 703.21 (1). Individual unit owners hold legal title to the condominium units.”
Northernaire Resort & Spa, LLC v. Northernaire Condo. Ass'n, 2013 WI App 116 (Wis. Ct. App. 2013). “The supreme court's analysis primarily centered on the condominium taxation statute, Wis. Stat. § 703.21 (1). That statute deems a unit and its percentage interests in the common elements a parcel subject to separate assessments and taxation by each taxing authority.”
Town Homes of Shell Lake Condo. Ass'n, Inc. v. Cnty. of Washburn (Wis. Ct. App. 2025). “” From the foregoing propositions, the Association argues that the lister’s errors entitle it to the declarations it seeks, both of which ultimately justify its failure to pay the challenged tax assessments.”
The Lakes of Ville Du Parc Condo. Ass'n, Inc. v. City of Mequon, 2021 WI App 48 (Wis. Ct. App. 2021). “§ 703.21(1) (“[e]very unit and its percentage of undivided interest in the common elements shall be deemed to be a parcel” and “[n]either the building, the property nor any of the common elements shall be deemed to be a parcel separate from the unit”).”
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