70.11(26) (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.
70.11(27) (27)Manufacturing machinery and specific processing equipment.
70.11(27)(a)(a) In this subsection:
70.11(27)(a)1. 1. "Building" means any structure used for sheltering people, machinery, animals or plants; storing property; or working, office, parking, sales or display space.
70.11(27)(a)2. 2. "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.
70.11(27)(a)3. 3. "Manufacturing" means engaging in an activity classified as manufacturing under s. 70.995.
70.11(27)(a)4. 4. "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.
70.11(27)(a)5. 5. "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.
70.11(27)(a)6. 6. "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.
70.11(27)(a)6m. 6m. "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.
70.11(27)(a)7. 7. "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.
70.11(27)(a)8. 8. "Used exclusively" means to the exclusion of all other uses except for other use not exceeding 5% of total use.
70.11(27)(b) (b) 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.
70.11(28) (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.
70.11(29) (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.
70.11(29m) (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.
70.11(30) (30)Crops. All perennial plants that produce an annual crop.
70.11(31) (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.
70.11(31m) (31m)Railroad historical societies. Right-of-way and rolling stock owned by railroad historical societies.
70.11(32) (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.
70.11(33) (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.
70.11(34) (34)Historic properties.
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)2. 2. Is a public building, as defined in s. 101.01 (12).
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(35) (35)Cultural and architectural landmarks. Property described in s. 234.935 (1).
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 Annotation 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 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.
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 (4) discussed. National Foundation v. Brookfield, 65 W (2d) 263, 222 NW (2d) 608.
70.11 Annotation See note to 806.04, citing Madison Gen. Hosp. Asso. v. City of Madison, 71 W (2d) 259, 237 NW (2d) 750.
70.11 Annotation "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.
70.11 Annotation "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.
70.11 Annotation 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).
70.11 Annotation Indicia of true and beneficial ownership under (1) discussed. Gebhardt v. City of West Allis, 89 W (2d) 103, 278 NW (2d) 465 (1979).
70.11 Annotation 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).
70.11 Annotation 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).
70.11 Annotation 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).
70.11 Annotation 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).
70.11 Annotation 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).
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 institution under (19) was not exempt. Chileda Institute, Inc. v. La Crosse, 125 W (2d) 554, 373 NW (2d) 43 (Ct. App. 1985).
70.11 Annotation 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).
70.11 Annotation 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).
70.11 Annotation Burden of proving exempt status is on 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 Lease provision between county-lessor and lessee that the lessee was responsible for taxes was not determinative of 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 Sub. (20), 1991 stats., is unconstitutional. 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 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 The property tax exemption for pollution control facilities provided in (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 (4) discussed. 66 Atty. Gen. 232.
70.11 Annotation Sub. (24) is unconstitutional as violative of the uniformity clause in Wis. Const. Art. VIII, sec. 1. 66 Atty. Gen. 326.
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.
70.111 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. 29.01 (11), and the rivers and tributaries specified in s. 29.15 (1) (a) 1. and 2. if the owner and all operators are licensed under s. 29.165 or under s. 29.166 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) (10)Farm machinery and equipment.
70.111(10)(a)(a) In this subsection:
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)1. 1. Auxiliary power generators.
70.111(10)(c)2. 2. Bale loaders.
70.111(10)(c)3. 3. Barn elevators.
70.111(10)(c)4. 4. Conveyors.
70.111(10)(c)5. 5. Feed elevators and augers.
70.111(10)(c)6. 6. Grain dryers and grinders.
70.111(10)(c)7. 7. Milk coolers.
70.111(10)(c)8. 8. Milking machines; including piping, pipeline washers and compressors.
70.111(10)(c)9. 9. Silo unloaders.
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