Real property owned and used and personal property used exclusively for the purposes of any hospital of 10 beds or more devoted primarily to the diagnosis, treatment or care of the sick, injured, or disabled, which hospital is owned and operated by a corporation, voluntary association, foundation or trust, except an organization that is organized under s. 185.981
or ch. 611
and that offers a health maintenance organization as defined in s. 609.01 (2)
or a limited service health organization as defined in s. 609.01 (3)
or an organization that is issued a certificate of authority under ch. 618
and that offers a health maintenance organization or a limited service health organization, no part of the net earnings of which inures to the benefit of any shareholder, member, director or officer, and which hospital is not operated principally for the benefit of or principally as an adjunct of the private practice of a doctor or group of doctors. This exemption does not apply to property used for commercial purposes or as a doctor's office. The exemption for residential property shall be limited to dormitories of 12 or more units which house student nurses enrolled in a state accredited school of nursing affiliated with the hospital.
Real property leased by and used exclusively for the purposes of any hospital that has 10 beds or more, is devoted primarily to the diagnosis, treatment or care of the sick, injured or disabled and is owned and operated by a corporation, voluntary association, foundation or trust, except an organization that is organized under s. 185.981
or ch. 611
and that offers a health maintenance organization as defined in s. 609.01 (2)
or a limited service health organization as defined in s. 609.01 (3)
or an organization that is issued a certificate of authority under ch. 618
and that offers a health maintenance organization or a limited service health organization, no part of the net earnings of which inures to the benefit of any shareholder, member, director or officer and is not operated principally for the benefit of or principally as an adjunct to the private practice of a doctor or group of doctors. This exemption applies only to real property leased from a nonprofit organization or nonprofit hospital that is exempt from taxation under this chapter and that uses the income derived from the lease only for maintenance of the leased property or construction debt retirement of the leased property or both. This exemption does not apply to property used for commercial purposes or as a doctor's office.
(5) Agricultural fairs.
Property owned and used exclusively by any state or county agricultural society, or by any other domestic corporation formed to encourage agricultural and industrial fairs and exhibitions and necessary for fairgrounds or for exhibition and sale of agricultural and dairy property, not exceeding 80 acres. The use of such property for celebrations or as places of amusement shall not render it taxable.
(6) Fire companies.
Property of any fire company used exclusively for its purposes.
(7) Land of military organizations.
Land owned by military organizations and used for armories, public parks or monument grounds but not used for private gain.
(8) Taxed in part.
Property that is exempt under this section 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
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 subsection does not apply to property that is leased by an exempt organization to another person or to property that is exempt under sub. (34)
All memorial halls and the real estate upon which the same are located, owned and occupied by any organization of United States war veterans organized pursuant to act of congress and domesticated in this state pursuant to the laws of this state, containing permanent memorial tablets with the names of former residents of any given town, village, city or county who lost their lives in the military or naval service of the state or the United States in any war inscribed thereon, and all personal property owned by such organizations, and all buildings erected, purchased or maintained by any county, city, town or village as memorials under s. 45.05
. The renting of such halls or buildings for public purposes shall not render them taxable, provided that all income derived therefrom be used for the upkeep and maintenance thereof. Where such hall or building is used in part for exempt purposes and in part for pecuniary profit, it shall be assessed for taxation to the extent of such use for pecuniary profit as provided in sub. (8)
(10) Y.M.C.A. and Y.W.C.A.
Lands not exceeding 40 acres with the building thereon owned by the state association of Young Men's Christian Associations or Young Women's Christian Associations not being within the limit of any incorporated city or village, organized under the laws of this state for moral, religious and educational purposes and used by it exclusively for holding summer training camps or assemblies for moral, religious and educational purposes. The benefits of this subsection shall cease to be enjoyed by such association if it shall at any time appear that a dividend has been declared on its stock, or that a division of profits has been made in any manner among all or any of its members.
(10m) Lions foundation camps for visually handicapped children.
Lands not exceeding 40 acres and the buildings thereon owned by the Wisconsin Lions Foundation and used as camps for visually handicapped children, so long as the property is used for such purposes and not for pecuniary profit of any individual.
(11) Bible camps.
All real property not exceeding 30 acres and the personal property situated therein, of any Bible camp conducted by a religious nonprofit corporation organized under the laws of this state, so long as the property is used for religious purposes and not for pecuniary profit of any individual.
(12) Scouts and boys' clubs of America. 70.11(12)(a)(a)
Property owned by units which are organized in this state of the following organizations: the Boy Scouts of America, the Boys' Clubs of America, the Girl Scouts or Camp Fire Girls or any person as trustee for them of property used for the purposes of those organizations, provided no pecuniary profit results to any individual owner or member.
Real property not exceeding 40 acres and the personal property located thereon owned by units which are not organized in this state of the organizations listed in par. (a)
. No such unit which is not organized in this state may claim an exemption for more than a total of 80 rods of shoreline on lakes, rivers and streams.
Land owned by cemetery authorities, as defined in s. 157.061 (2)
, and used exclusively as public burial grounds and tombs and monuments therein, and privately owned burial lots; land adjoining such burial grounds, owned and occupied exclusively by the cemetery authority for cemetery purposes; personal property owned by any cemetery authority and necessary for the care and management of burial grounds; burial sites and contiguous lands which are cataloged under s. 157.70 (2) (a)
(13m) Archaeological sites.
Archaeological sites and contiguous lands identified under s. 44.02 (23)
if the property is subject to a permanent easement, covenant or similar restriction running with the land and if that easement, covenant or restriction is held by the state historical society or by an entity approved by the state historical society and protects the archaeological features of the property.
(14) Art galleries.
Property of any public art gallery, if used exclusively for art exhibits and for art teaching, if public access to such gallery is free not less than 3 days in each week.
(15) Manure storage facilities.
Any manure storage facility used by a farmer. This exemption shall apply whether the facility is deemed personal property or is so affixed to the realty as to be classified as real estate.
(15m) Secondary containment structures.
Secondary containment structures used to prevent leakage of liquid fertilizer or pesticides.
(16) Labor temples.
Property owned and used exclusively by any labor organization or by any domestic corporation whose members are workmen associated according to crafts, trades or occupations or their authorized representatives or associations composed of members of different crafts, trades or occupations, provided no pecuniary profit results to any member.
(17) Farmers' temples.
Property owned and used exclusively for social and educational purposes and for meetings by any corporation, all of whose members are farmers; provided no pecuniary profit results to any member.
(19) Institutions for dependent children and persons who have developmental disabilities.
The property of any institution that is licensed under s. 48.60
for the care of dependent, neglected or delinquent children if that property is used for that purpose and the property of any nonprofit institution that is subject to examination under s. 46.03 (5)
and that has a full-time population of at least 150 individuals who have developmental disabilities, as defined in s. 51.01 (5)
, if that property is used for that purpose.
(20) Property held in trust in public interest.
Property that is owned by, or held in trust for, a nonprofit organization, if all of the following requirements are fulfilled:
The property is used to preserve native wild plant or native wild animal life, Indian mounds or other works of ancient persons or geological or geographical formations of scientific interest.
The property is open to the public subject to reasonable restrictions.
No pecuniary profit accrues to any owner or member of the organization or to any associate of any such owner or member from the use or holding of the property.
The county board of the county where the property is located has not determined that the property is not owned by, or held in trust for, a nonprofit organization and has not determined that at least one of the requirements under pars. (a)
has not been fulfilled.
(21) Treatment plant and pollution abatement equipment. 70.11(21)(a)(a)
All property purchased or constructed as a waste treatment facility used for the treatment of industrial wastes as defined in s. 281.01 (5)
or air contaminants as defined in s. 285.01 (1)
but not for other wastes as defined in s 281.01 (7) and approved by the department of revenue for the purpose of abating or eliminating pollution of surface waters, the air or waters of the state if that property is not used to grow agricultural products for sale. For the purposes of this subsection "industrial waste" also includes wood chips, sawdust and other wood residue from the paper and wood products manufacturing process that can be used as fuel and would otherwise be considered superfluous, discarded or fugitive material. The department of natural resources and department of health and family services shall make recommendations upon request to the department of revenue regarding such property. All property purchased or upon which construction began prior to July 31, 1975, shall be subject to s. 70.11 (21)
, 1973 stats.
The books and records of owners of property covered by this subsection shall be open to examination by representatives of the department of natural resources, department of health and family services and department of revenue.
A prerequisite to exemption under this subsection is the filing of a statement on forms prescribed by the department of revenue with the department of revenue. This statement shall be filed not later than January 15 of the year in which a new exemption is requested or in which a waste treatment facility that has been granted an exemption is retired, replaced, disposed of, moved to a new location or sold.
The department of revenue shall allow an extension to February 15; or, if the owner is subject to tax under ch. 76
, to a date determined by the department by rule; of the due date for filing the report form required under par. (c)
if a written application for an extension, stating the reason for the request, is filed with the department of revenue before January 15.
On or before March 1 of each year the department of revenue shall notify the owner and the local assessor of each taxation district wherein such property is located as to the taxability or nontaxability of such nonmanufacturing property.
If property about which a statement has been filed under par. (c)
is determined to be taxable, the owner may appeal that determination to the tax appeals commission under s. 73.01 (5) (a)
, except that assessments under s. 76.07
shall be appealed under s. 76.08
and except that assessments under s. 70.995 (5)
shall be appealed under s. 70.995 (8)
(22) Camps for handicapped.
Lands not exceeding 10 acres and the buildings thereon owned by the Wisconsin Easter Seal Society for Crippled Children and Adults, Incorporated, and known as Camp Wawbeek, used for camps for physically handicapped children and adults and not to exceed 371 acres of wooded and meadowland adjacent thereto used in connection therewith, excluding a caretaker's home and 10 acres of land in connection therewith, so long as the property is used solely for such purposes and not for pecuniary profit of any individual.
Any shelter or portion of a structure constructed and used exclusively for the protection of human life and records against nuclear attack and approved as sufficient for such purpose by the local emergency management authority and the local assessor.
(25) Nonprofit medical research foundations.
Property owned and operated by a corporation, voluntary association, foundation or trust, no part of the net earnings of which inure to the benefit of any shareholder, member, director or officer thereof, which property is used exclusively for the purposes of: medical and surgical research the knowledge derived from which is applied to the cures, prevention, relief and therapy of human diseases; providing instruction for practicing physicians and surgeons, promoting education, training, skill and investigative ability of physicians, scientists and individuals engaged in work in the basic sciences which bear on medicine and surgery; or providing diagnostic facilities and treatment for deserving destitute individuals not eligible for assistance from charitable or governmental institutions. Such corporation, voluntary association, foundation or trust must have received a certificate under section 501
(c) (3) of the internal revenue code as a nonprofit organization exempt for income tax purposes.
(26) Property of industrial development agencies.
All real and personal property owned by an industrial development agency formed under s. 59.57 (2)
. Any such property subject to contract of sale or lease shall be taxed as personal property to the vendee or lessee thereof.
(27) Manufacturing machinery and specific processing equipment. 70.11(27)(a)1.
"Building" means any structure used for sheltering people, machinery, animals or plants; storing property; or working, office, parking, sales or display space.
"Machinery" means a structure or assemblage of parts that transmits forces, motion or energy from one part to another in a predetermined way by electrical, mechanical or chemical means, but "machinery" does not include a building.
"Manufacturing" means engaging in an activity classified as manufacturing under s. 70.995
"Power wiring" means bus duct, secondary service wiring or other wiring that is used exclusively to provide electrical service to production machines that are exempt under par. (b)
. "Power wiring" does not include transformers.
"Production process" means the manufacturing activities beginning with conveyance of raw materials from plant inventory to a work point of the same plant and ending with conveyance of the finished product to the place of first storage on the plant premises, including conveyance of work in process directly from one manufacturing operation to another in the same plant, including the holding for 3 days or less of work in process to ensure the uninterrupted flow of all or part of the production process and including quality control activities during the time period specified in this subdivision but excluding storage, machine repair and maintenance, research and development, plant communication, advertising, marketing, plant engineering, plant housekeeping and employe safety and fire prevention activities; and excluding generating, transmitting, transforming and furnishing electric current for light or heat; generating and furnishing steam; supplying hot water for heat, power or manufacturing; and generating and furnishing gas for lighting or fuel or both.
"Specific processing equipment" means containers for chemical action, mixing or temporary holding of work in process to ensure the uninterrupted flow of all or part of the production process, process piping, tools, implements and quality control equipment.
"Storage" means the holding or safekeeping of raw materials or components before introduction into the production process; the holding, safekeeping or preservation of work in process or of components outside the production process; and the holding or safekeeping of finished products or of components after completion of the production process; whether or not any natural processes occur during that holding, safekeeping or preservation; but "storage" does not include the holding for 3 days or less of work in process to ensure the uninterrupted flow of all or part of the production process.
"Used directly" means used so as to cause a physical or chemical change in raw materials or to cause a movement of raw materials, work in process or finished products.
"Used exclusively" means to the exclusion of all other uses except for other use not exceeding 5% of total use.
Machinery and specific processing equipment; and repair parts, replacement machines, safety attachments and special foundations for that machinery and equipment; that are used exclusively and directly in the production process in manufacturing tangible personal property, regardless of their attachment to real property, but not including buildings. The exemption under this paragraph shall be strictly construed.
(28) Humane societies.
Property owned and operated by a humane society organized primarily for the care and shelter of homeless, stray or abused animals, on a nonprofit basis, no part of the net income of which inures to the benefit of any member, officer or shareholder, if the property is used exclusively for the primary purposes of the humane society.
(29) Nonprofit radio stations.
Property owned by a radio station that is exempt from taxation under section 501
of the internal revenue code as amended to December 31, 1980, if the property is used for the purposes for which the exemption was granted.
(29m) Nonprofit theaters.
All of the property owned or leased by a corporation, organization or association exempt from taxation under section 501
(c) (3) of the internal revenue code, if all of the property is used for the purposes for which the exemption was granted, the property includes one or more buildings listed on the national register of historic places, the property includes one or more theaters for performing theater arts which have a total seating capacity of not less than 800 persons and the corporation, organization or association operates the theater or theaters.
All perennial plants that produce an annual crop.
(31) Sports and entertainment facilities.
Real and personal property consisting of or contained in a sports and entertainment facility, including related or auxiliary structures, constructed by a nonprofit corporation for the purpose of donation to the state or to an instrumentality of the state, if the state indicates by legislative or executive action that it will accept the facility. This exemption shall apply during construction and operation if the facility is owned by a nonprofit corporation, the state or an instrumentality of the state.
(31m) Railroad historical societies.
Right-of-way and rolling stock owned by railroad historical societies.
(32) Nonprofit youth hockey associations.
Land not exceeding 13 acres, the buildings on that land and personal property if the land is owned or leased by and the buildings and personal property are owned by, and all the property is used exclusively for the purposes of, a nonprofit youth hockey association, except that the exemption under this subsection does not apply to the property of a nonprofit youth hockey association if any of its property was funded in whole or in part by industrial revenue bonds unless that association's facilities were placed in operation after January 1, 1988. Leasing all or a portion of the property does not render that property taxable if all of the leasehold income is used for maintenance of the leased property.
(33) Camps for mentally or physically disabled persons.
Land, not exceeding 50 acres, and the buildings on that land used as a residential campground exclusively for mentally or physically disabled persons and their families as long as the property is used for that purpose and not for the pecuniary profit of any individual.
Real property all of which fulfills all of the following requirements:
Is listed on the national register of historic places in Wisconsin or the state register of historic places.
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.
Is used for civic, governmental, cultural or educational purposes.
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.
(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.
(37) Local exposition district.
The property of a local exposition district under subch. II of ch. 229
(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.
History: 1971 c. 152
; 1973 c. 90
; 1973 c. 333
; 1973 c. 335
; 1975 c. 39
; 1975 c. 94
s. 91 (10)
; 1975 c. 199
; 1977 c. 29
, 1646 (3)
, 1647 (5)
, (7); 1977 c. 83
; 1977 c. 273
; 1979 c. 34
s. 2102 (39) (g)
; 1979 c. 221
; 1979 c. 310
; 1981 c. 20
; 1983 a. 27
; 1983 a. 189
s. 329 (16)
; 1983 a. 201
; 1985 a. 26
; 1987 a. 10
; 1987 a. 403
; 1989 a. 25
; 1991 a. 37
; 1993 a. 263
; 1995 a. 27
, 9126 (19)
; 1995 a. 201
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.
Under (4) a building used as a residence by various missionaries for rest and recreation falls within the housing exemption. Evangelical Alliance Mission v. Williams Bay, 54 W (2d) 187, 194 NW (2d) 646.
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.
Requirements for educational institution under (4) discussed. National Foundation v. Brookfield, 65 W (2d) 263, 222 NW (2d) 608.
See note to 806.04, citing Madison Gen. Hosp. Asso. v. City of Madison, 71 W (2d) 259, 237 NW (2d) 750.
"Owned" under (2) cannot be equated with paper title only. Where corporate lessee was beneficial and true owner of improvement made to structure, lessee was owner for personal property assessment purposes. State ex rel. Mitchell Aero v. Bd. of Review, 74 W (2d) 268, 246 NW (2d) 521.
"Used exclusively" under (4m) means to physically employ the tangible characteristics of the property; accordingly, although 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.
List of religious persons whose housing is exempt under (4) includes 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).
Indicia of true and beneficial ownership under (1) discussed. Gebhardt v. City of West Allis, 89 W (2d) 103, 278 NW (2d) 465 (1979).
Residence of hospital chaplain was exempt under (4). Sisters of St. Mary v. City of Madison, 89 W (2d) 372, 278 NW (2d) 814 (1979).
To qualify as educational association under (4), 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).
In applying "function or use" test, court found that 3 of taxpayer's building-like structures were eligible for M & E exemption under (27). Ladish Malting Co. v. Dept. of Revenue, 98 W (2d) 496, 297 NW (2d) 56 (Ct. App. 1980).
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); aff'd 120 W (2d) 545, 356 NW (2d) 487 (1984).
Under "integrated plant test" for classifying property directly used in manufacturing, graving docks were exempt under (27). Exemption was not destroyed by incidental use of dock for nonexempt purpose. Manitowoc Co., Inc. v. Sturgeon Bay, 122 W (2d) 406, 362 NW (2d) 432 (Ct. App. 1984).
Sub. (4) is constitutional. Evangelical Lutheran Synod v. Prairie du Chien, 125 W (2d) 541, 373 NW (2d) 78 (Ct. App. 1985).
Property leased by institution under (19) was not exempt. Chileda Institute, Inc. v. La Crosse, 125 W (2d) 554, 373 NW (2d) 43 (Ct. App. 1985).
Day care center devoted primarily to educational purposes was exempt under (4). Janesville Community Day Care v. Spoden, 126 W (2d) 231, 376 NW (2d) 78 (Ct. App. 1985).
Property exempted under (21) (a) need not have "primary purpose" of eliminating pollution. Owens-Illinois v. Town of Bradley, 132 W (2d) 310, 392 NW (2d) 104 (Ct. App. 1986).