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.
Wis. Stat. § 70.109
Presumption of taxability
Applied in 13 court decisions — leading case Adams Outdoor Advertising, Ltd. v. City of Madison (2006)
Most recently applied in Nudo Holdings, LLC v. Board of Review for the City of Kenosha (April 2022)
1997 a. 237
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.