Presumption of taxability

Wis. Stat. § 70.109
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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