70.11(34)(a)(a) Real property all of which fulfills all of the following requirements:
70.11(34)(a)1.
1. Is listed on the national register of historic places in Wisconsin or the state register of historic places.
70.11(34)(a)3.
3. Is owned or leased by an organization that is exempt from taxation under section
501 of the internal revenue code as amended to December 31, 1986.
70.11(34)(a)4.
4. Is used for civic, governmental, cultural or educational purposes.
70.11(34)(a)5.
5. Is subject to an easement, covenant or similar restriction running with the land that is held by or approved by the state historical society or by an entity approved by the state historical society, that protects the historic features of the property and that will remain effective for at least 20 years after January 1, 1989.
70.11(36)
(36) Professional sports and entertainment home stadiums. Property consisting of or contained in a sports and entertainment home stadium; including but not limited to parking lots, garages, restaurants, parks, concession facilities, entertainment facilities, transportation facilities, and other functionally related or auxiliary facilities and structures; including those facilities and structures while they are being built; constructed by, leased to or primarily used by a professional athletic team that is a member of a league that includes teams that have home stadiums in other states, and the land on which that stadium and those structures and facilities are located. Leasing or subleasing the property; regardless of the lessee, the sublessee and the use of the leasehold income; does not render the property taxable.
70.11(37)
(37) Local exposition district. The property of a local exposition district under
subch. II of ch. 229.
70.11(38)
(38) University of Wisconsin Hospitals and Clinics Authority. Notwithstanding the provisions of
s. 70.11 (intro.) that relate to leased property, all property owned by the University of Wisconsin Hospitals and Clinics Authority and all property leased to the University of Wisconsin Hospitals and Clinics Authority that is owned by the state, provided that use of the property is primarily related to the purposes of the authority.
70.11(39)
(39) Computers. If the owner of the property fulfills the requirements under
s. 70.35, mainframe computers, minicomputers, personal computers, networked personal computers, servers, terminals, monitors, disk drives, electronic peripheral equipment, tape drives, printers, basic operational programs, systems software, prewritten software and custom software. The exemption under this subsection does not apply to fax machines, copiers, equipment with embedded computerized components or telephone systems, including equipment that is used to provide telecommunications services, as defined in
s. 76.80 (3).
70.11 History
History: 1971 c. 152,
154,
312;
1973 c. 90;
1973 c. 333 s.
201m;
1973 c. 335 s.
13;
1975 c. 39;
1975 c. 94 s.
91 (10);
1975 c. 199;
1977 c. 29 ss.
745m,
1646 (3),
1647 (5), (7);
1977 c. 83 s.
26;
1977 c. 273,
282,
391,
418,
447;
1979 c. 34 s.
2102 (39) (g);
1979 c. 221,
225;
1979 c. 310 s.
12;
1981 c. 20;
1983 a. 27 ss.
1177,
1178,
1179f;
1983 a. 189 s.
329 (16);
1983 a. 201,
327;
1985 a. 26,
29,
316,
332;
1987 a. 10,
27,
395,
399;
1987 a. 403 s.
256;
1989 a. 25,
31,
307;
1991 a. 37,
39,
269;
1993 a. 263,
307,
399,
490;
1995 a. 27 ss.
3344 to
3348m,
9126 (19);
1995 a. 201,
227,
247,
366;
1997 a. 27,
35,
134,
147,
164,
184,
237.
70.11 Cross-reference
Cross References: For other exemptions from taxation, see s.
1.04, U.S. sites; s.
70.112, specially taxed property; s.
70.41, stored grain; s.
70.42, coal docks; s.
70.421, petroleum; s.
76.23, utilities; s.
613.81, hospital service insurance corporations.
70.11 Annotation
A building used as a residence by various missionaries for rest and recreation falls within the housing exemption under sub. (4) . Evangelical Alliance Mission v. Williams Bay, 54 W (2d) 187, 194 NW (2d) 646.
70.11 Annotation
Voting machines leased by a city with an option to purchase are city property and exempt. Milwaukee v. Shoup Voting Machine Corp. 54 W (2d) 549, 196 NW (2d) 694.
70.11 Annotation
Requirements for educational institution under sub. (4) discussed. National Foundation v. Brookfield, 65 W (2d) 263, 222 NW (2d) 608.
70.11 Annotation
"Owned" under sub. (2) cannot be equated with paper title only. Where a corporate lessee was the beneficial and true owner of improvements made to a structure, the lessee was the owner for personal property assessment purposes. State ex rel. Mitchell Aero v. Bd. of Review, 74 W (2d) 268, 246 NW (2d) 521.
70.11 Annotation
"Used exclusively" under sub. (4m) means to physically employ the tangible characteristics of the property; accordingly, although the medical equipment in issue was leased commercially, it was "used exclusively" for hospital purposes and was exempt. First Nat. Leasing Corp. v. Madison, 81 W (2d) 205, 260 NW (2d) 251.
70.11 Annotation
Religious persons whose housing is exempt under sub. (4) include only those who have official leadership roles in the activities of the congregation. Midtown Church of Christ v. City of Racine, 83 W (2d) 72, 264 NW (2d) 281 (1978).
70.11 Annotation
Indicia of true and beneficial ownership under sub. (1) discussed. Gebhardt v. City of West Allis, 89 W (2d) 103, 278 NW (2d) 465 (1979).
70.11 Annotation
The residence of a hospital chaplain was exempt under sub. (4). Sisters of St. Mary v. City of Madison, 89 W (2d) 372, 278 NW (2d) 814 (1979).
70.11 Annotation
To qualify as an educational association under sub. (4), an organization must be devoted to "traditional" educational activities. Traditional educational activities defined. International Foundation v. City of Brookfield, 95 W (2d) 444, 290 NW (2d) 720 (Ct. App. 1980).
70.11 Annotation
In applying a "function or use" test, 3 of a taxpayer's building-like structures were eligible for machinery & equipment exemption under sub. (27). Ladish Malting Co. v. Dept. of Revenue, 98 W (2d) 496, 297 NW (2d) 56 (Ct. App. 1980).
70.11 Annotation
An organization which practices racial discrimination may not be granted preferential tax treatment. State ex rel. Palleon v. Musolf, 117 W (2d) 469, 345 NW (2d) 73 (Ct. App. 1984); affirmed 120 W (2d) 545, 356 NW (2d) 487 (1984).
70.11 Annotation
Under an "integrated plant test" for classifying property directly used in manufacturing, graving docks were exempt under sub. (27). The exemption was not destroyed by incidental use of the dock for a nonexempt purpose. Manitowoc Co., Inc. v. Sturgeon Bay, 122 W (2d) 406, 362 NW (2d) 432 (Ct. App. 1984).
70.11 Annotation
Sub. (4) is constitutional. Evangelical Lutheran Synod v. Prairie du Chien, 125 W (2d) 541, 373 NW (2d) 78 (Ct. App. 1985).
70.11 Annotation
Property leased by an institution under sub. (19) was not exempt. Chileda Institute, Inc. v. La Crosse, 125 W (2d) 554, 373 NW (2d) 43 (Ct. App. 1985).
70.11 Annotation
A day care center devoted primarily to educational purposes was exempt under sub. (4). Janesville Community Day Care v. Spoden, 126 W (2d) 231, 376 NW (2d) 78 (Ct. App. 1985).
70.11 Annotation
Property exempted under sub. (21) (a) need not have a "primary purpose" of eliminating pollution. Owens-Illinois v. Town of Bradley, 132 W (2d) 310, 392 NW (2d) 104 (Ct. App. 1986).
70.11 Annotation
The burden of proving exempt status is on the taxpayer. Waushara County v. Graf, 166 W (2d) 442, 480 NW (2d) 16 (1992).
70.11 Annotation
Non-adjoining property may constitute "grounds" of a college or university under sub. (3) (a). Indiana University v. Town of Rhine, 170 W (2d) 293, 488 NW (2d) 128 (Ct. App. 1992).
70.11 Annotation
A lease provision between a county-lessor and a lessee that the lessee was responsible for taxes was not determinative of the taxability of buildings constructed on leased premises. The county, as beneficial owner of the property, was exempt from taxation. City of Franklin v. Crystal Ridge, 180 W (2d) 561, 509 NW (2d) 730 (1994).
70.11 Annotation
A benevolent association under sub. (4) is not required to provide free services or be affordable by all in the community and may pay its officers reasonable compensation for their services; housing for "aged" under sub. (4) requires occupancy by one person at least 55 years old. Friendship Village Milwaukee v. Milwaukee, 181 W (2d) 207, 511 NW (2d) 345 (Ct. App. 1993).
70.11 Annotation
The legislature may not delegate the power to grant tax exemptions to a county board. UW-LaCrosse Foundation v. Town of Washington, 182 W (2d) 490, 513 NW (2d) 417 (Ct. App. 1994).
70.11 Annotation
The determination of "land necessary for location and convenience of buildings" under sub. (4) discussed. Friendship Village v. Milwaukee, 194 W (2d) 787, 535 NW (2d) 111 (Ct. App. 1995).
70.11 Annotation
A youth soccer association, whose program had educational elements, was not entitled to tax exempt status as an educational association where it failed to establish that it was substantially and primarily devoted to educational purposes. Kickers of Wisconsin, Inc. v. Milwaukee, 197 W (2d) 675, 541 NW (2d) 193 (Ct. App. 1995).
70.11 Annotation
No notice of claim under s. 893.80 is ever required on a claim arising from a county board determination under sub. (20). Little Sissabagama Lake Shore Owners Assoc. v. Town of Edgewater, 208 W (2d) 259, 559 NW (2d) 914 (Ct. App. 1997).
70.11 Annotation
Whether a clinic building is a "doctor's office" under is sub. (4m) is not dependent on whether or not it is operated as part of a for profit practice owned by physicians or as a nonprofit corporation. A clinic operated by a nonprofit corporation which contains offices for doctors, provides outpatient care only and is open for regular business hours is a "doctors office". St. Clare Hospital v. City of Monroe, 209 W (2d) 364, 563 NW (2d) 170 (Ct. App. 1997).
70.11 Annotation
Land owned by a benevolent association that is used by members of the public who pay for that privilege is not "used exclusively" by the benevolent association as required by the exemption requirements under sub. (4). Deutsches Land, Inc. v. City of Glendale, 215 W (2d) 549, 573 NW (2d) 535 (Ct. App. 1997).
70.11 Annotation
The exemption under sub. (13m) will not be applied to reduce the value of a remaining taxable property not a part of the exempt archeological site. Wrase v. City of Neenah, 220 W (2d) 166, 582 NW (2d) 457 (Ct. App. 1998).
70.11 Annotation
The property tax exemption for pollution control facilities provided in sub. (21) (a) applies to pollution control facilities incorporated into new plants to be constructed, in addition to those installed to abate or eliminate existing pollution sources. 60 Atty. Gen. 154.
70.11 Annotation
Standards for determining whether a nonprofit corporation qualifies for tax exempt status as a retirement home under sub. (4) discussed. 66 Atty. Gen. 232.
70.11 Annotation
Preferential tax treatment may not be given to any organization which discriminates on the basis of race. Pitts v. Dept. of Revenue, 333 F Supp. 662.
70.11 Annotation
The property tax exemption and nonprofit homes for the aged. 53 MLR 140.
70.11 Annotation
Tax exemption and religious freedom. 54 MLR 385.
70.1105
70.1105
Taxed in part. 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 History
History: 1997 a. 35 s.
243.
70.111
70.111
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, 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. Charter sailboats.
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. 29.191 (5) (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(7)
(7) Horses, etc. All horses, mules, wagons, carriages, sleighs, harnesses.
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)8.
8. Milking machines; including piping, pipeline washers and compressors.
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) Solar and wind energy systems. Solar energy systems and wind energy systems. 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.
70.111(19)
(19) Camping trailers and recreational mobile homes. 70.111(19)(b)
(b) Mobile homes, as defined in
s. 66.058, that are no larger than 400 square feet and that are used primarily as temporary living quarters for recreational, camping, travel or seasonal purposes.
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)
(22) Rented personal property. 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 which is engaged in any business other than personal property rental, 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(23)
(23) Vending machines. All machines that automatically dispense soda water beverages, as defined in
s. 97.29 (1) (i), and items included as a food or beverage under
s. 77.54 (20) (a) and
(b) upon the deposit in the machines of specified coins or currency, or insertion of a credit card, in payment for the soda water beverages, food or beverages.
70.111 History
History: 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.
70.111 Annotation
Personal property held out for rental is not "stock-in-trade" under sub. (17). Menomonee Falls v. Falls Rental World, 135 W (2d) 393, 400 NW (2d) 478 (Ct. App. 1986).
70.111 Annotation
Farm machinery which is also a fixture is not personal property eligible for exemption under sub. (9). Pulsfus v. Town of Leeds, 149 W (2d) 797, 440 NW (2d) 329 (1989).
70.111 Annotation
"Interstate traffic" in sub. (3) means interstate commerce; what constitutes a boat in interstate commerce discussed. Town of LaPointe v. Madeline Island Ferry, 179 W (2d) 726, 508 NW (2d) 440 (Ct. App. 1993).
