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. [
s. 29.2285 (2) (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 Note
NOTE: The bracketed language indicates the correct cross-reference. Corrective legislation is pending.
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 Cross-reference
Cross Reference: See also s.
Tax 12.50, Wis. adm. code.
70.111(19)
(19) Camping trailers and recreational mobile homes. 70.111(19)(b)
(b) Recreational mobile homes, as defined in
s. 66.0435 (1) (hm). The exemption under this paragraph also applies to steps and a platform, not exceeding 50 square feet, that lead to a doorway of a recreational mobile home, but does not apply to any other addition, attachment, deck, or patio.
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, television station, or cable television system, as defined in
s. 66.0419 (2) (d).
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;
2001 a. 16,
30,
105;
2005 a. 298.
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 is discussed. Town of LaPointe v. Madeline Island Ferry,
179 Wis. 2d 726,
508 N.W.2d 440 (Ct. App. 1993).
70.111 Annotation
A mobile home is an improvement to real property under s. 70.043 (1) when the home is resting for more than a temporary time, in whole or in part, on some other means of support than its wheels, but a mobile homes may be personal property and exempt under s. (19) (b) although it may have some weight off its wheels. Ahrens v. Town of Fulton, 2002 WI 29,
251 Wis. 2d 135,
641 N.W.2d 423,
99-2466.
70.111 Annotation
In applying sub. (20), the use of the equipment rather than the primary purpose of the underlying business is the determining factor in deciding whether equipment is exempt from taxation. De minimis uses of the property are not sufficient to invoke this exemption. Village of Lannon v. Wood-Land Contractors, Inc. 2003 WI 150,
267 Wis. 2d 158,
672 N.W.2d 275,
02-0236.
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. 70.112(4)(a)(a) 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, 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, 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 paragraph 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(4)(b)
(b) If real or tangible personal property is used more than 50%, as determined by the department of revenue, in the operation of a telephone company that is subject to the tax imposed under
s. 76.81, the department of revenue shall assess the property and that property shall be exempt from the general property taxes imposed under this chapter. If real or tangible personal property is used less than 50%, as determined by the department of revenue, in the operation of a telephone company that is subject to the tax imposed under
s. 76.81, the taxation district in which the property is located shall assess the property and that property shall be subject to the general property taxes imposed under this chapter.
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 Telephone 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:
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
29.749 (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:
70.113(2)(b)9.
9. For the 10th year and every year thereafter, 10% of the first year's payment.
70.113(2)(b)10.
10. In no year shall the amounts paid under the 10-year schedule fall below 50 cents per acre.
70.113(3)
(3) The town, city or village authorized to receive payment under
sub. (2) and the state may petition the department of revenue to review the assessment of the property upon which taxes were levied, the taxes now being the basis for payment under
sub. (2). The petition to the department of revenue to review the assessment shall be due within 30 days of receipt of the assessment. In its review, the department of revenue shall determine if the assessment complained of is unreasonably out of proportion to the general average of the assessment of all other property in the taxation district, and if it finds the assessment high or low it shall lower or raise the assessment. The department of revenue shall make its determination not later than 60 days after the petition is received, and its decision shall be final and not subject to review.
70.113(4)
(4) For land acquired after December 31, 1991, aids shall be paid under
s. 70.114 and not under this section.
70.114
70.114
Aids on certain state lands equivalent to property taxes. 70.114(1)(a)
(a) "Department" means the department of natural resources.
70.114(1)(b)
(b) "Estimated value", for the year during which land is purchased, means the purchase price and, for later years, means the value that was used for calculating the aid payment under this section for the prior year increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under
s. 70.57 for that property to the next preceding determination of equalized valuation under
s. 70.57 for that property.
70.114(1)(c)
(c) "Land" means state forests, as defined in
s. 28.02 (1), that are acquired after December 31, 1991, state parks that are acquired after December 31, 1991, under
s. 27.01 and other areas that are acquired after December 31, 1991, under
s. 23.09 (2) (d),
23.091,
23.27,
23.29,
23.293,
23.31 or
29.749 (1).
70.114(1)(d)
(d) "Purchase price" means the amount paid by the department for a fee simple interest in real property. "Purchase price" does not include administrative costs incurred by the department to acquire the land, such as legal fees, appraisal costs or recording fees. If real estate is transferred to the department by gift or is sold to the department for an amount that is less than the estimated fair market value of the property as shown on the property tax bill prepared for the prior year under
s. 74.09, "purchase price" means an amount equal to the estimated fair market value of the property as shown on that tax bill. If the real estate is exempt from taxation at the time that it is transferred or sold to the department and if the property was not sold at an arm's-length sale, "purchase price" means the fair market value of the real estate at the time that the department takes title to it.
70.114(1)(e)
(e) "Taxation district" means a city, village or town, except that if a city or village lies in more than one county, the portions of that city or village that lie within each county are separate taxation districts.
70.114(1)(f)
(f) "Taxing jurisdiction" means any entity authorized by law to levy taxes on general property, as defined in
s. 70.02, that are measured by the property's value.
70.114(2)
(2) Application. For all land acquired after December 31, 1991, the department shall pay aids in lieu of taxes under this section and not under
s. 70.113.
70.114(3)
(3) Ascertaining rate. Each year, the department shall ascertain from the clerks of the taxation district the aggregate net general property tax rate for taxation districts to which aids are paid under this section.
70.114(4)(a)(a) On or before January 31, the department shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by the department within the taxation district on or before January 1 of the preceding year, an amount determined by multiplying each parcel's estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under
s. 74.09.
70.114(4)(b)
(b) On or before February 15, the taxation district treasurer shall pay to the treasurer of each taxing jurisdiction, from the amount received under
par. (a), the taxing jurisdiction's proportionate share of the tax that would be levied on the parcel if it were taxable.
70.115
70.115
Taxation of real estate held by investment board. All real estate owned or held by any of the funds invested by the investment board, other than the constitutional trust funds, shall be assessed and taxed in the same manner as privately owned real estate. Such taxes shall be paid out of the fund to which the lands belong or for whose benefit they are held. If such taxes are not paid, the real estate shall be subject to inclusion in a tax certificate under
s. 74.57 as are privately owned lands.
