70.32 Real estate, how valued.
70.323 Assessment of divided parcel.
70.327 Valuation and assessment of property with contaminated wells.
70.337 Tax exemption reports.
70.339 Reporting requirements.
70.345 Legislative intent; department of revenue to supply information.
70.35 Taxpayer examined under oath or to submit return.
70.36 False statement; duty of district attorney.
70.365 Notice of changed assessment.
70.37 Net proceeds occupation tax on persons extracting metalliferous minerals in this state.
70.375 Net proceeds occupation tax on mining of metallic minerals; computation.
70.38 Reports, appeals, estimated liability.
70.385 Collection of the tax.
70.39 Collection of delinquent tax.
70.395 Distribution and apportionment of tax.
70.396 Use of metalliferous mining tax payments by counties.
70.3965 Fund administrative fee.
70.397 Oil and gas severance tax.
70.40 Occupational tax on iron ore concentrates.
70.42 Occupation tax on coal.
70.421 Occupational tax on petroleum and petroleum products refined in this state.
70.43 Correction of errors by assessors.
70.44 Assessment; property omitted.
70.45 Return and examination of rolls.
70.46 Boards of review; members; organization.
70.47 Board of review proceedings.
70.48 Assessor to attend board of review.
70.49 Affidavit of assessor.
70.501 Fraudulent valuations by assessor.
70.502 Fraud by member of board of review.
70.503 Civil liability of assessor or member of board of review.
70.51 Assessment review and tax roll in first class cities.
70.511 Delayed action of reviewing authority.
70.52 Clerks to examine and correct rolls.
70.53 Statement of assessment and exemptions.
70.555 Provisions directory.
70.57 Assessment of counties and taxation districts by department.
70.575 State assessment, time.
70.58 Forestation state tax.
70.60 Apportionment of state tax to counties.
70.63 Apportionment of county and state taxes to municipalities.
70.64 Review of equalized values.
70.67 Municipal treasurer's bond; substitute for.
70.68 Collection of taxes.
70.71 Proceedings if roll not made.
70.72 Clerical help on reassessment.
70.73 Correction of tax roll.
70.74 Lien of reassessed tax.
70.76 Board of correction.
70.77 Proceedings; inspection.
70.79 Power of supervisor of equalization.
70.80 Compensation; fees.
70.81 Statement of expenses.
70.82 Review of claims; payment.
70.83 Deputies; neglect; reassessment.
70.84 Inequalities may be corrected in subsequent year.
70.85 Review of assessment by department of revenue.
70.855 State assessment of commercial property.
70.86 Descriptions, simplified system.
70.995 State assessment of manufacturing property.
70.01
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 are included has been delivered to the local treasurer under s.
74.03. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under s.
292.31 (8) (i) or
292.81, and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to “this chapter" do not include ss.
70.37 to
70.395.
70.01 Annotation
The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. City of Milwaukee v. Shoup Voting Machine Corp.,
54 Wis. 2d 549,
196 N.W.2d 694 (1972).
70.01 Annotation
Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290.
70.01 Annotation
As a general matter, Wisconsin is without power to tax Ojibwe lands owned by tribal members within the Bad River, Lac Courte Oreilles, Lac du Flambeau, and Red Cliff reservations created in an 1854 treaty. That is true even though the parcels in question are fully alienable, meaning their current owners can sell them at will. Under the facts of this case, the tribal lands were sold by past tribal owners to non-Indians before coming back into tribal ownership, but the one-time act of alienating reservation property to a non-Indian did not surrender the parcel's tax immunity for all time. Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin v. Evers,
46 F.4th 552 (2022).
70.015
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.
70.015 History
History: 2023 a. 12.
70.02
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.
70.995, but assessment of that property shall be made according to s.
70.995.
70.03
70.03
Definition of real property. 70.03(1)(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.
(2) and except that for the purpose of time-share property, as defined in s.
707.02 (32), real property does not include recurrent exclusive use and occupancy on a periodic basis or other rights, including, but not limited to, membership rights, vacation services, and club memberships.
70.03(2)
(2) “Real property" and “real estate" do not include any permit or license required to place, operate, or maintain at a specific location one or more articles of personal property described under s.
70.04 (3) or any value associated with the permit or license.
70.03 Annotation
Income that is attributable to land, rather than personal to the owner, is inextricably intertwined with the land and is transferable to future owners. This income may be included in the land's assessment because it appertains to the land. Income from managing separate off-site property may be inextricably intertwined with land and subject to assessment if the income is generated primarily on the assessed property itself. ABKA Ltd. Partnership v. Board of Review,
231 Wis. 2d 328,
603 N.W.2d 217 (1999),
98-0851.
70.04
70.04
Definition of personal property. In chs.
70 to
79, “personal property" includes all of the following:
70.04(1g)
(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," as defined in s.
70.03.
70.04(1r)
(1r) Saw logs, timber, and lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at home or abroad; ferry boats, including the franchise for running the same; ice cut and stored for use, sale, or shipment; and manufacturing machinery and equipment, as defined in s.
70.11 (27).
70.04(2)
(2) Irrigation implements used by a farmer, including pumps, power units to drive the pumps, transmission units, sprinkler devices, and sectional piping.
70.04(3)
(3) An off-premises advertising sign. In this subsection, “off-premises advertising sign" means a sign that does not advertise the business or activity that occurs at the site where the sign is located.
