70.11 Annotation
The residence of a hospital chaplain was exempt under sub. (4). Sisters of St. Mary v. City of Madison,
89 Wis. 2d 372,
278 N.W.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 are defined. International Foundation v. City of Brookfield,
95 Wis. 2d 444,
290 N.W.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 Wis. 2d 496,
297 N.W.2d 56 (Ct. App. 1980).
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 Wis. 2d 406,
362 N.W.2d 432 (Ct. App. 1984).
70.11 Annotation
Property leased by an institution was not exempt under sub. (19). Chileda Institute, Inc. v. La Crosse,
125 Wis. 2d 554,
373 N.W.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 Wis. 2d 231,
376 N.W.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 Wis. 2d 310,
392 N.W.2d 104 (Ct. App. 1986).
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 Wis. 2d 293,
488 N.W.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 the leased premises. The county, as beneficial owner of the property, was exempt from taxation. City of Franklin v. Crystal Ridge,
180 Wis. 2d 561,
509 N.W.2d 730 (1994).
70.11 Annotation
A benevolent association under sub. (4) is not required to provide free services or to 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 Wis. 2d 207,
511 N.W.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 Wis. 2d 490,
513 N.W.2d 417 (Ct. App. 1994).
70.11 Annotation
The determination of "land necessary for location and convenience of buildings" under sub. (4) is discussed. Friendship Village v. Milwaukee,
194 Wis. 2d 787,
535 N.W.2d 111 (Ct. App. 1995).
70.11 Annotation
A youth soccer association that failed to establish that it was substantially and primarily devoted to educational purposes , although its program had educational elements, was not entitled to tax exempt status as an educational association. Kickers of Wisconsin, Inc. v. Milwaukee,
197 Wis. 2d 675,
541 N.W.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 Wis. 2d 259,
559 N.W.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 that 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 Wis. 2d 364,
563 N.W.2d 170 (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 Wis. 2d 166,
582 N.W.2d 457 (Ct. App. 1998).
70.11 Annotation
The exclusivity requirement under sub. (4) does not prohibit occasional commercial use. The question is how consequential the use is compared to the total use of the property. The party seeking the exemption must present more than "recollections" and "observations" of use. Deutches Land, Inc. v. City of Glendale,
225 Wis. 2d 70,
591 N.W. 2d 583 (1999).
70.11 Annotation
The sub. (4) exemption of up to 10 acres of land is tied to and follows from the exemption of buildings. It does not allow for the exemption of buildings necessary for the use of the land. Deutches Land, Inc. v. City of Glendale,
225 Wis. 2d 70,
591 N.W. 2d 583 (1999).
70.11 Annotation
Section 70.11 (intro.), and not s. 70.1105, applies when an exempt organization leases part of its property to a for-profit entity. Section 70.1105 applies when the exempt organization engages in for-profit activities. However the methodology for determining exemptions under each is the same. Deutches Land, Inc. v. City of Glendale,
225 Wis. 2d 70,
591 N.W. 2d 583 (1999).
70.11 Annotation
Property that on the assessment date was wholly vacant and unoccupied, and on which no construction had commenced, was not being readied for a benevolent use and was properly determined as not being used exclusively for benevolent purposes under sub. (4). Group Health Cooperative of Eau Claire v. DOR,
229 Wis. 2d 846,
601 N.W.2d 1 (Ct. App. 1999).
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) are discussed. 66 Atty. Gen. 232.
70.11 Annotation
Preferential tax treatment may not be given to any organization that 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.
70.1105 Annotation
Section 70.11 (intro.), and not s. 70.1105, applies where an exempt organization leases part of its property to a for-profit entity. Section 70.1105 applies where where the exempt organization engages in for-profit activities. However the methodology for determining exemptions under each is the same. Deutches Land, Inc. v. City of Glendale,
225 Wis. 2d 70,
591 N.W. 2d 583 (1999).
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 and equipment that is used by commercial fishing boats, charter sailboats and charter boats, other than sailboats, that are used for tours.
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. 66.0435, 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(24)
(24) Motion picture theater equipment. Projection equipment, sound systems and projection screens that are owned and used by a motion picture theater.
70.111(25)
(25) Digital broadcasting equipment. Digital broadcasting equipment owned and used by a radio station or a television station, except that this subsection does not apply to digital broadcasting equipment that is owned and used by a cable television system, as defined in
s. 66.082 (2) (d) [
s. 66.0419 (2) (d)].
70.111 Note
NOTE: The bracketed language indicates the correct cross-reference. Corrective legislation is pending.
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;
1999 a. 9;
1999 a. 150 s.
672.
70.111 Annotation
Personal property held out for rental is not "stock-in-trade" under sub. (17). Menomonee Falls v. Falls Rental World,
135 Wis. 2d 393,
400 N.W.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 Wis. 2d 797,
440 N.W.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 Wis. 2d 726,
508 N.W.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. 66.0705.
70.112(5)
(5) Motor vehicles, bicycles, snowmobiles. Every automobile, motor bicycle, motor bus, motorcycle, motor truck, moped, road tractor, school bus, snowmobile, 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. 66.0435.
70.112 Annotation
Under ss. 70.112 (4) and 76.38 (8), leased property "used and useful" in a telephone utility's business is exempt from ad valorem tax. Wisconsin Tel. Co. v. City of Milwaukee,
85 Wis. 2d 447,
271 N.W.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 all of the following amounts from the following appropriations for 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
29.749 (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:
