Chapter 70, GENERAL PROPERTY TAXES

70.01 General property taxes; upon whom levied. Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they a…

70.015 Sunset. Beginning with the property tax assessments as of January 1, 2024, no tax shall be levied under this chapter on personal property. History: 2023 a. 12.

70.02 Definition of general property. General property is all the taxable real property defined in ss. 70.03 and 70.04 except that which is taxed under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property includes manufacturing property subject to s. 70…

70.03 Definition of real property. (1) In chs. 70 to 76, 78, and 79, “real property,” “real estate,” and “land” include not only the land itself but all buildings and improvements thereon, and all fixtures and rights and privileges appertaining thereto, except as provided in sub.…

70.04 Definition of personal property. In chs. 70 to 79, “personal property” includes all of the following: (1g) All goods, wares, merchandise, chattels, and effects, of any nature or description, having any real or marketable value, and not included in the term “real property,” …

70.045 Taxation district defined. Except as provided in s. 70.114 (1) (e), in this chapter, “taxation district” means a town, village or city in which general property taxes are levied and collected. History: 1989 a. 336; 1991 a. 39 s. 3714. A utility district established under s…

70.05 Valuation of property; assessors in cities, towns and villages. (1) The assessment of general property for taxation in all the towns, cities and villages of this state shall be made according to this chapter unless otherwise specifically provided. There shall be elected at …

70.055 Expert assessment help. If the governing body of any town, village or city not subject to assessment by a county assessor under s. 70.99 determines that it is in the public interest to employ expert help to aid in making an assessment in order that the assessment may be eq…

70.06 Assessments, where made; first class city districts; assessors; appointment, removal. (1) In cities of the 1st class the assessment of property for taxation shall be under the direction of the city commissioner of assessments, who shall perform such duties in relation there…

70.07 Functions of board of assessors in first class cities. (1) In all 1st class cities the several assessors shall make their assessments available to the commissioner of assessments on or before the 2nd Monday in May in each year. (2) The commissioner of assessments shall publ…

70.075 Functions of board of assessors in cities of the 2nd class. (1) In cities of the 2nd class the common council may by ordinance provide that objections to property tax assessments shall be processed through a board of assessors. In such cases, the city assessor shall publis…

70.08 Assessment district. The term “assessment district” is used to designate any subdivision of territory, whether the whole or any part of any municipality, in which by law a separate assessment of taxable property is made by an assessor or assessors elected or appointed there…

70.09 Official real property lister; forms for officers. (1) LISTER, COUNTY BOARDS MAY PROVIDE FOR. Any county board may appoint a county real property lister and may appropriate funds for the operation of the department of such lister. (2) DUTIES OF LISTER. The county board may …

70.095 Assessment roll; time-share property. For the purpose of time-share property, as defined in s. 707.02 (32), a time-share instrument, as defined in s. 707.02 (28), shall provide a method for allocating real property taxes among the time-share owners, as defined in s. 707.02…

70.10 Assessment, when made, exemption. The assessor shall assess all taxable property as of the close of January 1 of each year. Except in cities of the 1st class and 2nd class cities that have a board of assessors under s. 70.075, the assessment shall be finally completed befor…

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. History: 1997 a. 237. Exemption from payme…

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…

70.1105 Taxed in part. (1) 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 …

70.111 Personal property exempted from taxation. The property described in this section is exempted from general property taxes: (1) JEWELRY, HOUSEHOLD FURNISHINGS, AND APPAREL. Personal ornaments and jewelry, family portraits, private libraries, musical instruments other than pi…

70.112 Property exempted from taxation because of special tax. The property described in this section is exempted from general property taxes: (1) MONEY AND INTANGIBLE PERSONALTY. Money and all intangible personal property, such as credit, checks, share drafts, other drafts, note…

70.113 State aid to municipalities; aids in lieu of taxes. (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 sit…

70.114 Aids on certain state lands equivalent to property taxes. (1) DEFINITIONS. In this section: (a) “Department” means the department of natural resources. (b) 1. For land purchased before July 1 2011, “estimated value,” for the year during which land is purchased, means the p…

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 …

70.119 Payments for municipal services. (1) The state and the University of Wisconsin Hospitals and Clinics Authority shall make reasonable payments at established rates for water, sewer and electrical services and all other services directly provided by a municipality to state f…

70.12 Real property, where assessed. All real property not expressly exempt from taxation shall be entered upon the assessment roll in the assessment district where it lies. History: 1981 c. 190.

70.13 Where personal property assessed. (1) For assessments made before January 1, 2024, all personal property shall be assessed in the assessment district where the same is located or customarily kept except as otherwise specifically provided. Personal property in transit within…

70.14 Incorporated companies. The residence of an incorporated company, for the purposes of s. 70.13, shall be held to be in the assessment district where the principal office or place of business of such company shall be.

70.15 Assessment of vessels. (1) That in consideration of an annual payment into the treasury of any town, village or city where such property is assessable by the owner of any steam vessel, barge, boat or other water craft, owned within this state, or hailing from any port there…

70.17 Lands, to whom assessed; buildings on exempt lands. (1) Real property shall be entered in the name of the owner, if known to the assessor, otherwise to the occupant thereof if ascertainable, and otherwise without any name. The person holding the contract or certificate of s…

70.174 Improvements on government-owned land. Improvements made by any person on land within this state owned by the United States shall be assessed as real property, as provided under s. 70.17 (3). History: 2023 a. 12.

70.177 Federal property. Property the taxation of which the federal government has consented to is taxable under this chapter. History: 1987 a. 10.

70.18 Personal property, to whom assessed. (1) For assessments made before January 1, 2024, personal property shall be assessed to the owner thereof, except that when it is in the charge or possession of some person other than the owner it may be assessed to the person so in char…

70.19 Assessment, how made; liability and rights of representative. (1) For assessments made before January 1, 2024, when personal property is assessed under s. 70.18 (1) to a person in charge or possession of the personal property other than the owner, the assessment of that per…

70.20 Owner’s liability when personalty assessed to another; action to collect. (1) For assessments made before January 1, 2024, when personal property shall be assessed to some person in charge or possession thereof, other than the owner, such owner as well as the person so in c…

70.21 Partnership; estates in hands of personal representative; personal property, how assessed. (1) For assessments made before January 1, 2024, except as provided in sub. (2), the personal property of a partnership may be assessed in the names of the persons composing the partn…

70.22 Personal property being administered, how assessed. (1) For assessments made before January 1, 2024, in case one or more of 2 or more personal representatives or trustees of the estate of a decedent who died domiciled in this state are not residents of the state, the taxabl…

70.23 Duties of assessors; entry of parcels on assessment roll. (1) The assessor shall enter upon the assessment roll opposite to the name of the person to whom assessed, if any, as before provided in regular order as to lots and blocks, sections and parts of sections, a correct …

70.24 Public lands and land mortgaged to state. The secretary of state shall annually, before January 1, make and transmit to the county clerk of each county an abstract containing a correct and full statement and description of all public lands sold and not patented by the state…

70.25 Lands, described on rolls. In all assessments and tax rolls in all advertisements, certificates, papers, conveyances, or proceedings for the assessment and collection of taxes and in all related proceedings, except in tax bills, any descriptions of land that indicate the la…

70.27 Assessor’s plat. (1) WHO MAY ORDER. Whenever any area of platted or unplatted land or land and the buildings, improvements, and fixtures on that land is owned by 2 or more persons in severalty, and when in the judgment of the governing body having jurisdiction, the descript…

70.28 Assessment as one parcel. No assessment of real property which has been or shall be made shall be held invalid or irregular for the reason that several lots, tracts or parcels of land have been assessed and valued together as one parcel and not separately, where the same ar…

70.29 Personalty, how entered. For assessments made before January 1, 2024, the assessor shall place in one distinct and continuous part of the assessment roll all the names of persons assessed for personal property, with a statement of such property in each village in the assess…

70.30 Aggregate values. For assessments made before January 1, 2024, every assessor shall ascertain and set down in separate columns prepared for that purpose on the assessment roll and opposite to the names of all persons assessed for personal property the number and value of th…

70.32 Real estate, how valued. (1) Real property shall be valued by the assessor in the manner specified in the Wisconsin property assessment manual provided under s. 73.03 (2a) from actual view or from the best information that the assessor can practicably obtain, at the full va…

70.323 Assessment of divided parcel. (1) DETERMINATION OF VALUE. (a) If a parcel of real property is divided, the owner of a divided parcel may request a valuation of the divided parcels. A request shall be in writing and submitted to the treasurer of the taxation district in whi…

70.327 Valuation and assessment of property with contaminated wells. In determining the market value of real property with a contaminated well or water system, the assessor shall take into consideration the time and expense necessary to repair or replace the well or private water…

70.337 Tax exemption reports. (1) By March 31 of each even-numbered year, the owner of each parcel of property that is exempt under s. 70.11 shall file with the clerk of the taxation district in which the property is located a form containing the following information: (a) The na…

70.339 Reporting requirements. (1) By March 15 each person that owns property that is exempt under s. 70.11, except s. 70.11 (1) and (2), and that was used in the most recently ended taxable year in a trade or business for which the owner of the property was subject to taxation u…

70.34 Personalty. For assessments made before January 1, 2024, all articles of personal property shall, as far as practicable, be valued by the assessor upon actual view at their true cash value; and after arriving at the total valuation of all articles of personal property which…

70.345 Legislative intent; department of revenue to supply information. For assessments made before January 1, 2024, the assessor shall exercise particular care so that personal property as a class on the assessment rolls bears the same relation to statutory value as real propert…