Churches and Exemptions

Churches Must Request Tax Exempt Status

Churches must file a Property Tax Exemption Request (PR-230) to the Assessor’s Office. 

A church organization’s tax-exempt status does not automatically make their property exempt from property taxes.

State law, Wis. Stat. §70.109, states that all properties are presumed taxable. The burden of proof to qualify is on the organization that requests the exemption.

Exempt Owner Responsibilities 

Churches that have been granted property tax exempt status have the same responsibilities to the City of Milwaukee as other exempt property owners.  Please refer to our page on Exempt Owner Responsibilities for more information.

Definition of property eligible for property tax exempt status as a church.

State law, Wis. Stat. §70.11(4)(a)1 Property owned and used exclusively by…by churches or religious, educational or benevolent associations…and also including property owned and used for housing for pastors and their ordained assistants, members of religious orders and communities, and ordained teachers, whether or not contiguous to and a part of other property owned and used by such associations or churches,…but not exceeding 10 acres of land necessary for location and convenience of buildings while such property is not used for profit. Property owned by churches or religious associations necessary for location and convenience of buildings, used for educational purposes and not for profit, shall not be subject to the 10-acre limitation but shall be subject to a 30-acre limitation.

Churches and Exemptions: What Do I Need to Know? (pdf)

Presentation by the City of Milwaukee Office of the City Assessor to local church leaders on February 8, 2022.