Presumption of taxability

Wis. Stat. § 70.109
in effect
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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.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/70.109Fetched: 10/7/2026
Wis. Stat. § 70.109 — Presumption of taxability | Wisconsin Statutes (updated through 2025 Wis. Act 247) | Corpus