2013 WISCONSIN ACT 380
An Act to create 70.11 (46) of the statutes; relating to: creating a property tax exemption for a nonprofit youth baseball association.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
70.11 (46) of the statutes is created to read:
70.11 (46) Nonprofit youth baseball associations. Land not exceeding 6 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, a nonprofit youth baseball association and used exclusively for the purposes of the association. Leasing all or a portion of the property does not render the property taxable if all of the leasehold income is used for maintaining the leased property.
(1) This act first applies to the property tax assessments as of January 1, 2015.