70.11(21)
(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.
70.11(21)(b)
(b) 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.
70.11(21)(c)
(c) 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.
70.11(21)(d)
(d) 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.
70.11(21)(e)
(e) 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.
70.11(21)(f)
(f) 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).
70.11(22)
(22) Camps for persons with disabilities. 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 children and adults with orthopedic impairments 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.
70.11(25)
(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.
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)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)(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)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(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(39)
(39) Computers. If the owner of the property fulfills the requirements under
s. 70.35, mainframe computers, minicomputers, personal computers, networked personal computers, servers, terminals, monitors, disk drives, electronic peripheral equipment, tape drives, printers, basic operational programs, systems software, prewritten software and custom software. The exemption under this subsection does not apply to fax machines, copiers, equipment with embedded computerized components or telephone systems, including equipment that is used to provide telecommunications services, as defined in
s. 76.80 (3).
70.11 History
History: 1971 c. 152,
154,
312;
1973 c. 90;
1973 c. 333 s.
201m;
1973 c. 335 s.
13;
1975 c. 39;
1975 c. 94 s.
91 (10);
1975 c. 199;
1977 c. 29 ss.
745m,
1646 (3),
1647 (5), (7);
1977 c. 83 s.
26;
1977 c. 273,
282,
391,
418,
447;
1979 c. 34 s.
2102 (39) (g);
1979 c. 221,
225;
1979 c. 310 s.
12;
1981 c. 20;
1983 a. 27 ss.
1177,
1178,
1179f;
1983 a. 189 s.
329 (16);
1983 a. 201,
327;
1985 a. 26,
29,
316,
332;
1987 a. 10,
27,
395,
399;
1987 a. 403 s.
256;
1989 a. 25,
31,
307;
1991 a. 37,
39,
269;
1993 a. 263,
307,
399,
490;
1995 a. 27 ss.
3344 to
3348m,
9126 (19);
1995 a. 201,
227,
247,
366;
1997 a. 27,
35,
134,
147,
164,
184,
237.
70.11 Cross-reference
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
A building used as a residence by various missionaries for rest and recreation falls within the housing exemption under sub. (4) . 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 sub. (4) discussed. National Foundation v. Brookfield, 65 W (2d) 263, 222 NW (2d) 608.
70.11 Annotation
"Owned" under sub. (2) cannot be equated with paper title only. Where a corporate lessee was the beneficial and true owner of improvements made to a structure, the lessee was the 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 sub. (4m) means to physically employ the tangible characteristics of the property; accordingly, although the 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
Religious persons whose housing is exempt under sub. (4) include 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 sub. (1) discussed. Gebhardt v. City of West Allis, 89 W (2d) 103, 278 NW (2d) 465 (1979).
70.11 Annotation
The residence of a hospital chaplain was exempt under sub. (4). Sisters of St. Mary v. City of Madison, 89 W (2d) 372, 278 NW (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 defined. International Foundation v. City of Brookfield, 95 W (2d) 444, 290 NW (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 W (2d) 496, 297 NW (2d) 56 (Ct. App. 1980).
70.11 Annotation
An 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); affirmed 120 W (2d) 545, 356 NW (2d) 487 (1984).
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 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 an institution under sub. (19) was not exempt. Chileda Institute, Inc. v. La Crosse, 125 W (2d) 554, 373 NW (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 W (2d) 231, 376 NW (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 W (2d) 310, 392 NW (2d) 104 (Ct. App. 1986).
70.11 Annotation
The burden of proving exempt status is on the 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
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 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
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
The 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
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 W (2d) 259, 559 NW (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 which 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 W (2d) 364, 563 NW (2d) 170 (Ct. App. 1997).
70.11 Annotation
Land owned by a benevolent association that is used by members of the public who pay for that privilege is not "used exclusively" by the benevolent association as required by the exemption requirements under sub. (4). Deutsches Land, Inc. v. City of Glendale, 215 W (2d) 549, 573 NW (2d) 535 (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 W (2d) 166, 582 NW (2d) 457 (Ct. App. 1998).
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) discussed. 66 Atty. Gen. 232.
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.
70.1105
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.
70.111
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. 29.001 (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.
