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)(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.
70.111 Annotation
Personal property held out for rental is not "stock-in-trade" under (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 fixture is not personal property eligible for exemption under (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).
70.112
70.112
Property exempted from taxation because of special tax. The property described in this section is exempted from general property taxes:
70.112(1)
(1) Money and intangible personalty. Money and all intangible personal property, such as credit, checks, share drafts, other drafts, notes, bonds, stocks and other written instruments.
70.112(4)
(4) Special property and gross receipts taxes or license fees. All special property assessed under
ss. 76.01 to
76.26 and property of any light, heat and power company taxed under
s. 76.28, telephone company, car line company, and electric cooperative association that is used and useful in the operation of the business of such company or association. If a general structure for which an exemption is sought under this section is used and useful in part in the operation of any public utility assessed under
ss. 76.01 to
76.26 or of the business of any light, heat and power company taxed under
s. 76.28, telephone company, car line company or electric cooperative association and in part for nonoperating purposes of the public utility or company or association, that general structure shall be assessed for taxation under this chapter at the percentage of its full market value that fairly measures and represents the extent of its use for nonoperating purposes. Nothing provided in this subsection shall exclude any real estate or any property which is separately accounted for under
s. 196.59 from special assessments for local improvements under
s. 66.64.
70.112(5)
(5) Motor vehicles, bicycles, snowmobiles. Every automobile, motor bicycle, motor bus, motorcycle, motor truck, moped, road tractor, school bus, snowmobile, station wagon, truck tractor, or other similar motor vehicle, or trailer or semitrailer used in connection therewith.
70.112(7)
(7) Mobile homes. Every mobile home subject to a monthly parking fee under
s. 66.058.
70.112 Annotation
See note to 76.38, citing Wisconsin Tel. Co. v. City of Milwaukee, 85 W (2d) 447, 271 NW (2d) 362 (1978).
70.113
70.113
State aid to municipalities; aids in lieu of taxes. 70.113(1)(1) As soon after April 20 of each year as is feasible the department of natural resources shall pay to the city, village, or town treasurer the sum of 80 cents per acre as a grant out of the appropriation made by
s. 20.370 (5) (da) and
(dq) on each acre situated in the municipality of state forest lands, as defined in
s. 28.02 (1), state parks under
s. 27.01 and state public shooting, trapping or fishing grounds and reserves or refuges operated thereon, acquired at any time under s.
29.10, 1943 stats.,
s. 23.09 (2) (d) or
29.571 (1) or from the appropriations made by
s. 20.866 (2) (tp) by the department of natural resources or leased from the federal government by the department of natural resources.
70.113(2)(a)(a) Towns, cities or villages shall be paid for forest lands as defined in
s. 28.02 (1), state parks under
s. 27.01 and other lands acquired under
s. 23.09 (2) (d),
23.27,
23.29,
23.293,
23.31 or
29.571 (1) located within such municipality and acquired after June 30, 1969. Such payments shall be made from the appropriation under
s. 20.370 (5) (da) or
(dq) and remitted by the department of natural resources in the amounts certified by the department of revenue according to
par. (b).
70.113(2)(b)
(b) Towns, cities or villages shall be paid aids in lieu of taxes for real estate specified in
par. (a). The first payment on an acquisition after July 1, 1969, shall be determined on the basis of the January 1 local assessment following the acquisition multiplied by the county, local and school tax rate levied against all January 1 assessments for that year. The payment to the town, city or village shall be made after April 20 following the tax levy. Subsequent payments shall be made after April 20 following the levy date according to the following schedule:
