Wisconsin · Through 2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)

Wis. Stat. § 70.109: Presumption of taxability.

Where this section sits in the code

Chs. 70-79, Taxation
Chapter 70 General Property Taxes

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.

Collected 2026-09-05T12:00:34Z. Source file · JSON

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