Wisconsin Statutes
Wis. Stat. § 77.21 (2026)
Definitions
✓ current as of July 2026
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77.21(1)(1) “Conveyance” includes deeds and other instruments for the passage of ownership interests in real estate, including contracts and assignments of a vendee’s interest therein, including instruments that are evidence of a sale of time-share property, as defined in s. 707.02 (32), and including leases for at least 99 years but excluding leases for less than 99 years, easements and wills.
77.21(1e)(1e) “Mergers of entities” means the merger or combination of 2 or more corporations, nonstock corporations, limited liability companies, limited partnerships, or other entities, or any combination thereof, under a plan of merger or a plan of consolidation permitted by the laws that govern the entities.
77.21(1k)(1k) “Partition” means the division among several persons of real property, including noncontiguous real property, that belongs to them as co-owners.
77.21(1m)(1m) “Real estate” includes, but is not limited to, fixtures; roots, vines and trees of perennial crops; stock in a cooperative building; improvements on leased land; timber; and minerals.
77.21(2)(2) “Register” means the register of deeds for the county in which particular real estate is located.
77.21(3)(a)(a) In the case of any conveyance not a gift, the amount of the full actual consideration paid therefor or to be paid, including the amount of any lien or liens thereon; and
77.21(3)(b)(b) In case of a gift, or any deed of nominal consideration or any exchange of properties, the estimated price the property would bring in an open market and under the then prevailing market conditions in a sale between a willing seller and a willing buyer, both conversant with the property and at prevailing general price levels.
77.21 HistoryHistory: 1971 c. 150; 1989 a. 31; 1991 a. 39; 1993 a. 112; 1999 a. 9; 2001 a. 44; 2015 a. 295.
77.21 AnnotationA memorandum announcing a reorganization of a land-owning partnership into a limited liability company (LLC) and that the LLC was now the owner of the real estate was a document intended to transfer title to real estate. The receipt by members of ownership interests in the LLC was for value so that there was a conveyance under sub. (1) subject to taxation under s. 77.22. Wolter v. DOR, 231 Wis. 2d 651, 605 N.W.2d 283 (Ct. App. 1999), 99-0671.
Notes of Decisions
Cited in 5
cases, 1988–2004 · leading case: Wisconsin Dep't of Revenue v. Mark, 483 N.W.2d 302 (Wis. Ct. App. 1992).
Wisconsin Dep't of Revenue v. Mark, 483 N.W.2d 302 (Wis. Ct. App. 1992). “2 *293 CONVEYANCE The grantors first contend that their respective transfers were not conveyances within the meaning of sec. 77.21(1), Stats. 3 More specifically, the grantors contend that there was no "passage of ownership" within the meaning of the statute.”
Wolter v. Wisconsin Dep't of Revenue, 605 N.W.2d 283 (Wis. Ct. App. 1999). “The WTAC found that the recorded Memorandum was a conveyance under § 77.21, Stats. It pointed out that the express language of the Memorandum changed the entity holding title to the subject real property; therefore, it concluded the Memorandum was designed to carry out the…”
F.M. Mgmt. Co. Ltd. P'ship v. Wisconsin Dep't of Revenue, 2004 WI App 19 (Wis. Ct. App. 2003). “" Wis. Stat. § 77.21 (1). This is a "very broad" definition.”
Gottfried, Inc. v. Dep't of Revenue, 429 N.W.2d 508 (Wis. Ct. App. 1988). “Section 77.21(1), Stats., defines conveyance to include "deeds and other instruments for the passage of ownership interests in real *719 estate, including contracts and assignments of a vendee’s interest therein but excluding easements, wills or leases.”
Turner v. Wisconsin Dep't of Revenue, 2004 WI App 82 (Wis. Ct. App. 2004). “Second, the WTAC's interpretation of §§ 77.21, 77.22 and 77.25, Stats., dates back to 1988.”
— Wis. Stat. § 77.21(1) — 4 cases
Wisconsin Dep't of Revenue v. Mark, 483 N.W.2d 302 (Wis. Ct. App. 1992). “2 *293 CONVEYANCE The grantors first contend that their respective transfers were not conveyances within the meaning of sec. 77.21(1), Stats. 3 More specifically, the grantors contend that there was no "passage of ownership" within the meaning of the statute.”
Wolter v. Wisconsin Dep't of Revenue, 605 N.W.2d 283 (Wis. Ct. App. 1999). “The WTAC found that the recorded Memorandum was a conveyance under § 77.21, Stats. It pointed out that the express language of the Memorandum changed the entity holding title to the subject real property; therefore, it concluded the Memorandum was designed to carry out the…”
Gottfried, Inc. v. Dep't of Revenue, 429 N.W.2d 508 (Wis. Ct. App. 1988). “Section 77.21(1), Stats., defines conveyance to include "deeds and other instruments for the passage of ownership interests in real *719 estate, including contracts and assignments of a vendee’s interest therein but excluding easements, wills or leases.”
F.M. Mgmt. Co. Ltd. P'ship v. Wisconsin Dep't of Revenue, 2004 WI App 19 (Wis. Ct. App. 2003). “" Wis. Stat. § 77.21 (1). This is a "very broad" definition.”
— Wis. Stat. § 77.21(3) — 1 case
Wisconsin Dep't of Revenue v. Mark, 483 N.W.2d 302 (Wis. Ct. App. 1992). “2 *293 CONVEYANCE The grantors first contend that their respective transfers were not conveyances within the meaning of sec. 77.21(1), Stats. 3 More specifically, the grantors contend that there was no "passage of ownership" within the meaning of the statute.”
— Wis. Stat. § 77.21(3)(a) — 1 case
F.M. Mgmt. Co. Ltd. P'ship v. Wisconsin Dep't of Revenue, 2004 WI App 19 (Wis. Ct. App. 2003). “" Wis. Stat. § 77.21 (1). This is a "very broad" definition.”
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