Property exempt from assessment
Wis. Stat. § 76.074
in effect(1) In this section:
(a) Notwithstanding s. 76.02, “air carrier company” means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights. In this paragraph, “aircraft” has the meaning given in s. 76.02 (1).
(b) “Hub facility” means any of the following:
1. A facility at an airport from which an air carrier company operated at least 45 common carrier departing flights each weekday in the prior year and from which it transported passengers to at least 15 nonstop destinations, as defined by rule by the department, or transported cargo to nonstop destinations, as defined by rule by the department.
2. An airport or any combination of airports in this state from which an air carrier company cumulatively operated at least 20 common carrier departing flights each weekday in the prior year, if the air carrier company’s headquarters, as defined by rule by the department, is in this state.
(2) Property owned by an air carrier company that operates a hub facility in this state, if the property is used in the operation of the air carrier company, is exempt from taxation under this subchapter and from local assessment and taxation.
(3) For assessments after January 1, 2024, the personal property, as defined in s. 70.04, of a railroad company is exempt from taxation under this subchapter and from local assessment and taxation.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/76.074Fetched: 10/7/2026