70.10 Annotation
Nothing in this section requires a property to be classified based on its actual use or prevents an assessor from considering a property's most likely use. West Capitol, Inc. v. Village of Sister Bay,
2014 WI App 52,
354 Wis. 2d 130,
848 N.W.2d 875,
13-1458.
70.109
70.109
Presumption of taxability. Exemptions under this chapter shall be strictly construed in every instance with a presumption that the property in question is taxable, and the burden of proof is on the person who claims the exemption.
70.109 History
History: 1997 a. 237.
70.109 Annotation
Exemption from payment of taxes is an act of legislative grace; the party seeking the exemption bears the burden of proving entitlement. Exemptions are only allowed to the extent the plain language of a statute permits. For tax exemptions to be valid they must be clear and express, and not extended by implication. In construing tax exemptions, courts apply a strict but reasonable construction resolving any doubts regarding the exemption in favor of taxability. United Rentals, Inc. v. City of Madison,
2007 WI App 131,
302 Wis. 2d 245,
733 N.W.2d 322,
05-1440.
70.11
70.11
Property exempted from taxation. The property described in this section is exempted from general property taxes if the property is exempt under sub.
(1),
(2),
(18),
(21),
(27) or
(30); if it was exempt for the previous year and its use, occupancy or ownership did not change in a way that makes it taxable; if the property was taxable for the previous year, the use, occupancy or ownership of the property changed in a way that makes it exempt and its owner, on or before March 1, files with the assessor of the taxation district where the property is located a form that the department of revenue prescribes or if the property did not exist in the previous year and its owner, on or before March 1, files with the assessor of the taxation district where the property is located a form that the department of revenue prescribes. Except as provided in subs.
(3m) (c),
(4) (b),
(4a) (f), and
(4d), leasing a part of the property described in this section does not render it taxable if the lessor uses all of the leasehold income for maintenance of the leased property or construction debt retirement of the leased property, or both, and, except for residential housing, if the lessee would be exempt from taxation under this chapter if it owned the property. Any lessor who claims that leased property is exempt from taxation under this chapter shall, upon request by the tax assessor, provide records relating to the lessor's use of the income from the leased property. Property exempted from general property taxes is:
70.11(1)
(1)
Property of the state. Property owned by this state except land contracted to be sold by the state. This exemption shall not apply to land conveyed after September, 1933, to this state or for its benefit while the grantor or others for the grantor's benefit are permitted to occupy the land or part thereof in consideration for the conveyance; nor shall it apply to land devised to the state or for its benefit while another person is permitted by the will to occupy the land or part thereof. This exemption shall not apply to any property acquired by the department of veterans affairs under s.
45.32 (5) and
(7), 2017 stats., or to the property of insurers undergoing rehabilitation or liquidation under ch.
645. Property exempt under this subsection includes general property owned by the state and leased to a private, nonprofit corporation that operates a national ice training center, regardless of the use of the leasehold income.
70.11(2)
(2)
Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s.
198.22, joint local water authority created under s.
66.0823, regional planning commission created under s.
66.0309, long-term care district under s.
46.2895, or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s.
59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. The exemption under this subsection applies to the property of a regional planning commission that the commission owned prior to October 1, 2021. If a regional planning commission subsequently sells property exempt from taxation under this subsection, the exemption applies to property purchased and owned by the commission if the total size of all property owned by the commission is substantially similar in size to the total property owned by the commission prior to October 1, 2021. Any property of the regional planning commission in excess of that size restriction is subject to taxation under this chapter. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.
70.11(2m)
(2m)
Property leased or subleased to school districts. All of the property that is owned or leased by a corporation, organization or association that is exempt from federal income taxation under section
501 (c) (3) of the Internal Revenue Code if all of that property is leased or subleased to a school district for no or nominal consideration for use by an educational institution that offers regular courses for 6 months in a year.
70.11(3)(a)1.1. Except as provided in subd.
2., grounds of any incorporated college or university, not exceeding 80 acres.
70.11(3)(a)2.
2. Grounds of any incorporated college or university, not exceeding 150 acres, if the college or university satisfies all of the following criteria:
70.11(3)(a)2.c.
c. Its total annual undergraduate enrollment is at least 5,000 students, not including students receiving online instruction only.
70.11(3)(b)
(b) The fact that college or university officers, faculty members, teachers, students or employees live on the grounds does not render them taxable. In addition to the exemption of leased property specified in the introductory phrase of this section, a university or college may also lease property for educational or charitable purposes without making it taxable if it uses the income derived from the lease for charitable purposes.
70.11(3)(c)
(c) All buildings, equipment and leasehold interests in lands described in s.
36.06, 1971 stats., and s.
37.02 (3), 1971 stats.
70.11(3a)
(3a)
Buildings at the Wisconsin Veterans homes. All buildings, equipment and leasehold interests in lands described in s.
45.03 (5).
70.11(3m)(a)(a) All real and personal property of a housing facility, not including a housing facility owned or used by a university fraternity or sorority, college fraternity or sorority, or high school fraternity or sorority, for which all of the following applies:
70.11(3m)(a)2.
2. At least 90 percent of the facility's residents are students enrolled at the University of Wisconsin-Madison and the facility houses no more than 300 such students.
70.11(3m)(a)3.
3. The facility offers support services and outreach programs to its residents, the public or private institution of higher education at which the student residents are enrolled, and the public.
70.11(3m)(a)4.
4. The facility is in existence and meets the requirements of this subsection on July 2, 2013, except that, if the facility is located in a municipally designated landmark, the facility is in existence and meets the requirements of this subsection on September 30, 2014.
70.11(3m)(b)
(b) If a nonprofit organization owns more than one housing facility, as described under par.
(a), the exemption applies to only one facility, at one location.
70.11(3m)(c)
(c) Leasing a part of the property described in this subsection does not render it taxable if the lessor uses the leasehold income only for the following:
70.11(3m)(c)2.
2. Construction debt retirement of the leased property.
70.11(3m)(c)3.
3. The purposes for which the exemption under section
501 (c) (3) of the Internal Revenue Code is granted to the nonprofit organization that owns the facility.
70.11(4)
(4)
Educational, religious and benevolent institutions; women's clubs; historical societies; fraternities; libraries. 70.11(4)(a)1.1. Property owned and used exclusively by educational institutions offering regular courses 6 months in the year; or by churches or religious, educational or benevolent associations, or by a nonprofit entity that is operated as a facility that is licensed, certified, or registered under ch.
50, including benevolent nursing homes but not including an organization that is organized under s.
185.981 or ch.
611,
613 or
614 and that offers a health maintenance organization as defined in s.
609.01 (2) or a limited service health organization as defined in s.
609.01 (3) or an organization that is issued a certificate of authority under ch.
618 and that offers a health maintenance organization or a limited service health organization and not including property owned by any nonstock, nonprofit corporation which services guaranteed student loans for others or on its own account, and also including property owned and used for housing for pastors and their ordained assistants, members of religious orders and communities, and ordained teachers, whether or not contiguous to and a part of other property owned and used by such associations or churches, and also including property described under par.
(b); or by women's clubs; or by domestic, incorporated historical societies; or by domestic, incorporated, free public library associations; or by fraternal societies operating under the lodge system (except university, college and high school fraternities and sororities), but not exceeding 10 acres of land necessary for location and convenience of buildings while such property is not used for profit. Property owned by churches or religious associations necessary for location and convenience of buildings, used for educational purposes and not for profit, shall not be subject to the 10-acre limitation but shall be subject to a 30-acre limitation. Property that is exempt from taxation under this subsection and is leased remains exempt from taxation only if, in addition to the requirements specified in the introductory phrase of this section, the lessee does not discriminate on the basis of race.
70.11(4)(a)2.
2. For purposes of subd.
1., beginning with the property tax assessments as of January 1, 2018, property owned by a church or religious association necessary for location and convenience of buildings includes property necessary for the location and convenience of a building that the church or religious association intends to construct to replace a building destroyed by fire, natural disaster, or criminal act, regardless of whether preconstruction planning or construction has begun. This subdivision applies only for the first 25 years after the year in which the building is destroyed.
70.11(4)(b)1.1. Leasing a part of property described in par.
(a) that is owned and operated by a nonprofit organization as a facility that is licensed, certified, or registered under ch.
50, as residential housing, does not render the property taxable, regardless of how the lessor uses the leasehold income.
70.11(4)(b)2.
2. Leasing a part of property described in par.
(a) that is occupied by one or more individuals with permanent disabilities for whom evidence is available that demonstrates that such individuals meet the medical definition of permanent disability used to determine eligibility for programs administered by the federal social security administration, as residential housing, does not render the property taxable, regardless of how the lessor uses the leasehold income.
70.11(4)(b)3.
3. Leasing all or part of property described in par.
(a) that is owned by a church or religious association or institution to an educational association or institution exempt under par.
(a) does not render the property taxable, regardless of how the lessor uses the leasehold income.
70.11(4a)
(4a)
Benevolent low-income housing. 70.11(4a)(a)
(a) Property owned by a nonprofit entity that is a benevolent association and used as low-income housing, including all common areas of a low-income housing project. Property used for a low-income housing project, including other low-income housing projects under common control with such project, and exempt under this subsection may not exceed 30 acres necessary for the location and convenience of buildings or 10 contiguous acres in any one municipality.
70.11(4a)(b)
(b) For purposes of this subsection, “low-income housing" means any housing project described in sub.
(4b) or any residential unit within a low-income housing project that is occupied by a low-income or very low-income person or is vacant and is only available to such persons.
70.11(4a)(c)
(c) For purposes of this subsection, “low-income housing project" means a residential housing project for which all of the following apply:
70.11(4a)(c)1.
1. At least 75 percent of the residential units are occupied by low-income or very low-income persons or are vacant and available only to low-income or very low-income persons.
70.11(4a)(c)2.a.
a. At least 20 percent of the residential units are rented to persons who are very low-income persons or are vacant and are only available to such persons.
70.11(4a)(c)2.b.
b. At least 40 percent of the residential units are rented to persons whose income does not exceed 120 percent of the very low-income limit or are vacant and only available to such persons.
70.11(4a)(d)
(d) For purposes of this subsection, low-income persons and very low-income persons shall be determined in accordance with the income limits published by the federal department of housing and urban development for low-income and very low-income families under the National Housing Act of 1937.
70.11(4a)(e)
(e) For purposes of this subsection, all properties included within the same federal department of housing and urban development contract or within the same federal department of agriculture, rural development, contract are considered to be one low-income housing project.
70.11(4a)(f)
(f) Leasing property that is exempt from taxation under this subsection or sub.
(4b) as low-income housing does not render it taxable, regardless of how the leasehold income is used.
70.11(4a)(g)1.1. Annually, no later than March 1, each person who owns a low-income housing project shall file with the assessor of the taxation district in which the project is located a statement that specifies which units were occupied on January 1 of that year by persons whose income satisfied the income limit requirements under par.
(b), as certified by the property owner to the appropriate federal or state agency, and a copy of the federal department of housing and urban development contract or federal department of agriculture, rural development, contract, if applicable.
70.11(4a)(g)2.
2. The format and distribution of statements under this paragraph shall be governed by s.
70.09 (3).
70.11(4a)(g)3.
3. If the statement required under this paragraph is not received on or before March 1, the taxation district assessor shall send the property owner a notice, by certified mail to the owner's last-known address of record, stating that failure to file a statement is subject to the penalties under subd.
5. 70.11(4a)(g)4.
4. In addition to the statement under subd.
1., the taxation district assessor may require that a property owner submit other information to prove that the person's property qualifies as low-income housing that is exempt from taxation under this subsection.
70.11(4a)(g)5.
5. A person who fails to file a statement within 30 days after notification under subd.
3. shall forfeit $10 for each succeeding day on which the form is not received by the taxation district assessor, but not more than $500.
70.11(4b)
(4b)
Housing projects financed by Housing and Economic Development Authority. All property of a housing project that satisfies all of the following:
70.11(4b)(a)
(a) It is owned by a corporation, organization, or association described in section
501 (c) (3) of the Internal Revenue Code that is exempt from taxation under section
501 (a) of the Internal Revenue Code.
70.11(4b)(c)
(c) The Housing and Economic Development Authority holds a first-lien mortgage security interest on it.
70.11(4d)
(4d)
Benevolent retirement homes for the aged. Property that is owned by a nonprofit entity that is a benevolent association and used as a retirement home for the aged, but not exceeding 30 acres of land necessary for the location and convenience of buildings, while such property is not used for profit, if the fair market value of the individual dwelling unit, as determined by the assessor for the taxation district in which the property is located, is less than 130 percent of the average equalized value under s.
70.57 of improved parcels of residential property located in the county in which the retirement home for the aged is located in the previous year, as determined by the assessor of the taxation district in which the property is located based on the sum of the average per parcel equalized value of residential land and the average per parcel equalized value of residential improvements, as determined by the department of revenue. For purposes of determining the fair market value of an individual dwelling unit under this subsection, the value of any common area is excluded. The common area of a retirement home for the aged is exempt from general property taxes if 50 percent or more of the home's individual dwelling units are exempt from general property taxes under this subsection. If less than 50 percent of the home's individual dwelling units are exempt from general property taxes under this subsection, the common area of the retirement home for the aged is subject to general property taxes. Leasing a part of property used as a retirement home for the aged, as described in this subsection, does not render it taxable, regardless of how the leasehold income is used.
70.11(4g)
(4g)
Real property held for rehabilitation or future construction and later sale to low-income persons. Real property owned by a nonprofit organization if all of the following requirements are fulfilled:
70.11(4g)(a)
(a) The nonprofit organization holds the property for the purpose of rehabilitating an existing structure or constructing a new structure on the property for sale to low-income persons for use as a personal residence.
70.11(4g)(b)
(b) The nonprofit organization offers low-income persons loans to purchase the property for which no interest is charged.
70.11(4g)(c)
(c) The nonprofit organization requires prospective purchasers to participate in the rehabilitation or construction of the property.
70.11(4g)(d)
(d) The nonprofit organization acquired the property within 3 years before the assessment date.
70.11(4m)(a)(a) Real property owned and used and personal property used exclusively for the purposes of any hospital of 10 beds or more devoted primarily to the diagnosis, treatment or care of the sick, injured, or disabled, which hospital is owned and operated by a corporation, voluntary association, foundation or trust, except an organization that is organized under s.
185.981 or ch.
611,
613 or
614 and that offers a health maintenance organization as defined in s.
609.01 (2) or a limited service health organization as defined in s.
609.01 (3) or an organization that is issued a certificate of authority under ch.
618 and that offers a health maintenance organization or a limited service health organization, no part of the net earnings of which inures to the benefit of any shareholder, member, director or officer, and which hospital is not operated principally for the benefit of or principally as an adjunct of the private practice of a doctor or group of doctors. This exemption does not apply to property used for commercial purposes, as a health and fitness center or as a doctor's office. The exemption for residential property shall be limited to dormitories of 12 or more units which house student nurses enrolled in a state accredited school of nursing affiliated with the hospital.
70.11(4m)(b)
(b) Real property leased by and used exclusively for the purposes of any hospital that has 10 beds or more, is devoted primarily to the diagnosis, treatment or care of the sick, injured or disabled and is owned and operated by a corporation, voluntary association, foundation or trust, except an organization that is organized under s.
185.981 or ch.
611,
613 or
614 and that offers a health maintenance organization as defined in s.
609.01 (2) or a limited service health organization as defined in s.
609.01 (3) or an organization that is issued a certificate of authority under ch.
618 and that offers a health maintenance organization or a limited service health organization, no part of the net earnings of which inures to the benefit of any shareholder, member, director or officer and is not operated principally for the benefit of or principally as an adjunct to the private practice of a doctor or group of doctors. This exemption applies only to real property leased from a nonprofit organization or nonprofit hospital that is exempt from taxation under this chapter and that uses the income derived from the lease only for maintenance of the leased property or construction debt retirement of the leased property or both. This exemption does not apply to property used for commercial purposes, as a health and fitness center or as a doctor's office.
70.11(4m)(c)
(c) In this subsection, “
health and fitness center" means an establishment the primary purpose of which is to provide recreational services or facilities that are purported to assist patrons in physical exercise, in weight control or in figure development, including but not limited to a health and fitness center, studio, salon or club. In this subsection, “health and fitness center" does not include a facility the primary purpose of which is to provide services or facilities that are primarily a part of a course of rehabilitation or therapy prescribed by a physician or physical therapist to treat a physical injury or dysfunction and that are aimed primarily at patients of the hospital or an affiliated entity and not at the general public and that is located within the physical confines of a hospital.
70.11(4n)
(4n)
Vacant parcel owned by a church or religious association. Any parcel of vacant land owned by a church or religious association that is no more than 0.8 acres and located in a 1st class city, that is less than a quarter mile from the shoreline of Lake Michigan, and that is adjacent or contiguous to a city incorporated in 1951 with a 2018 estimated population exceeding 9,000.
70.11(5)
(5)
Agricultural fairs. Property owned and used exclusively by any state or county agricultural society, or by any other domestic corporation formed to encourage agricultural and industrial fairs and exhibitions and necessary for fairgrounds or for exhibition and sale of agricultural and dairy property, not exceeding 80 acres. The use of such property for celebrations or as places of amusement shall not render it taxable.
70.11(6)
(6)
Fire companies. Property of any fire company used exclusively for its purposes.
70.11(7)
(7)
Land of military organizations. Land owned by military organizations and used for armories, public parks or monument grounds but not used for private gain.
70.11(9)
(9)
Memorials. All memorial halls and the real estate upon which the same are located, owned and occupied by any organization of United States war veterans organized pursuant to act of congress and domesticated in this state pursuant to the laws of this state, containing permanent memorial tablets with the names of former residents of any given town, village, city or county who lost their lives in the military or naval service of the state or the United States in any war inscribed thereon, and all personal property owned by such organizations, and all buildings erected, purchased or maintained by any county, city, town or village as memorials under s.
45.72. The renting of such halls or buildings for public purposes shall not render them taxable, provided that all income derived therefrom be used for the upkeep and maintenance thereof. Where such hall or building is used in part for exempt purposes and in part for pecuniary profit, it shall be assessed for taxation to the extent of such use for pecuniary profit as provided in s.
70.1105 (1).
70.11(10m)
(10m)
Lions foundation camps for children with visual impairments. Lands not exceeding 40 acres and the buildings thereon owned by the Wisconsin Lions Foundation and used as camps for children with visual impairments, so long as the property is used for such purposes and not for pecuniary profit of any individual.
70.11(11)
(11)
Bible camps. All real property not exceeding 40 acres and the personal property situated therein, of any Bible camp conducted by a religious nonprofit corporation organized under the laws of this state, so long as the property is used for religious purposes and not for pecuniary profit of any individual.
70.11(12)
(12)
Certain charitable organizations. 70.11(12)(a)(a) Property owned by units which are organized in this state of the following organizations: the Salvation Army; Goodwill Industries, not exceeding 10 acres of property in any municipality; the Boy Scouts of America; the Boys' Clubs of America; the Girl Scouts or Camp Fire Girls; the Young Men's Christian Association, not exceeding 40 acres for property that is located outside the limit of any incorporated city or village and not exceeding 10 acres for property that is located inside the limit of any incorporated city or village; the Young Women's Christian Association, not exceeding 40 acres for property that is located outside the limit of any incorporated city or village and not exceeding 10 acres for property that is located inside the limit of any incorporated city or village; Jewish Community Centers of North America, not exceeding 40 acres for property that is located outside the limit of any incorporated city or village and not exceeding 10 acres for property that is located inside the limit of any incorporated city or village; or any person as trustee for them of property used for the purposes of those organizations, provided no pecuniary profit results to any individual owner or member.
70.11(12)(b)
(b) Real property not exceeding 40 acres and the personal property located thereon owned by units which are not organized in this state of the organizations listed in par.
(a). No such unit which is not organized in this state may claim an exemption for more than a total of 80 rods of shoreline on lakes, rivers and streams.
70.11(12)(c)
(c) All property of a resale store that is owned by a nonprofit organization that qualifies for the income tax exemption under section
501 (c) (3) of the Internal Revenue Code, if at least 50 percent of the revenue generated by the resale store is given to one other nonprofit organization located either in the same county where the resale store is located or in a county adjacent to the county where the resale store is located. In this paragraph, “resale store" means a store that primarily sells used tangible personal property at retail.
70.11(13)
(13)
Cemeteries. Land owned by cemetery authorities, as defined in s.
157.061 (2), and used exclusively as public burial grounds and tombs and monuments therein, and privately owned burial lots; land adjoining such burial grounds, owned and occupied exclusively by the cemetery authority for cemetery purposes; personal property owned by any cemetery authority and necessary for the care and management of burial grounds; burial sites and contiguous lands which are cataloged under s.
157.70.
70.11(13m)
(13m)
Archaeological sites. Archaeological sites and contiguous lands identified under s.
44.02 (23) if the property is subject to a permanent easement, covenant or similar restriction running with the land and if that easement, covenant or restriction is held by the state historical society or by an entity approved by the state historical society and protects the archaeological features of the property.
70.11(14)
(14)
Art galleries. Property of any public art gallery, if used exclusively for art exhibits and for art teaching, if public access to such gallery is free not less than 3 days in each week.
70.11(15)
(15)
Manure storage facilities. Any manure storage facility used by a farmer. This exemption shall apply whether the facility is deemed personal property or is so affixed to the realty as to be classified as real estate.
70.11(15m)
(15m)
Secondary containment structures. Secondary containment structures used to prevent leakage of liquid fertilizer or pesticides.
70.11(16)
(16)
Labor temples. Property owned and used exclusively by any labor organization or by any domestic corporation whose members are workmen associated according to crafts, trades or occupations or their authorized representatives or associations composed of members of different crafts, trades or occupations, provided no pecuniary profit results to any member.
70.11(17)
(17)
Farmers' temples. Property owned and used exclusively for social and educational purposes and for meetings by any corporation, all of whose members are farmers; provided no pecuniary profit results to any member.
