Church property tax exemption in Wisconsin is Wis. Stat. § 70.11(4): property owned and used exclusively by churches or religious associations, including housing for pastors and their ordained assistants, members of religious orders and communities, and ordained teachers (whether or not contiguous), not exceeding 10 acres of land necessary for location and convenience of buildings while not used for profit. Church or religious-association land necessary for location and convenience of buildings used for educational purposes and not for profit is subject to a 30-acre limitation instead of 10. This guide is written for treasurers, pastors, and trustees who must file Department of Revenue Form PR-230 with the local assessor by March 1 when the property is newly exempt, and Form PC-220 with the municipal clerk by March 31 in even-numbered years.
Introduction: Exclusive Use, Acreage Caps, and Two March Deadlines
Wisconsin churches pay local property tax unless they fit a § 70.11 class. That tax is not federal income tax. Wisconsin Constitution Article VIII, section 1 (uniformity) allows the Legislature to exempt entire classes of property; the church exemption is statutory. Section 70.109 says exemptions are strictly construed, taxability is presumed, and the claimant bears the burden. Section 70.1105 taxes the portion of otherwise-exempt property used in an unrelated trade or business under Internal Revenue Code §§ 511–515, on the attributable fair-market-value share. Federal 501(c)(3) status without Wisconsin exclusive-use and acreage proof is not enough.
The introduction to § 70.11 is as important as subsection (4). Property listed in § 70.11 is exempt if it was exempt the prior year with no disqualifying change, or — if newly exempt or newly existing — the owner files the DOR-prescribed form with the taxation-district assessor on or before March 1. That form is PR-230. Leasing a part of exempt property does not destroy exemption if leasehold income is used only for maintenance and/or construction debt retirement of the leased property and (except residential housing) the lessee would itself be exempt if it owned the property. Subsection (4) adds that leased exempt property under that subsection remains exempt only if, in addition, the lessee does not discriminate on the basis of race. Subsection (4)(b)3. says leasing all or part of church- or religious-owned property to an educational association or institution exempt under (4)(a) does not render it taxable, regardless of leasehold-income use.
Even-year reporting is a second calendar. Section 70.337 requires tax-exempt property data reporting (Forms PC-220 / PC-226). Churches and places of worship under § 70.11(4) are among the types that must report. File PC-220 (or PC-220A for multiple parcels) with the municipal clerk by March 31 in even-numbered years. Failure can trigger appraisal at the owner’s expense under § 70.337(6). That is a cost risk, not a filing fee. No statewide church application fee was identified on PR-230 / DOR FAQ materials reviewed. Do not invent other fees. No dollar value cap for churches was identified in § 70.11(4) materials reviewed.
Property Tax Versus Income Tax, and Why March Has Two Different Forms
Wisconsin property tax is a local levy on real and personal property. Federal income tax is separate. A 501(c)(3) letter does not complete exclusive-use and acreage proof under § 70.11(4). Treasurers must distinguish PR-230 (new exemption or new property, March 1, assessor) from PC-220 (even-year report, March 31, municipal clerk). Pastors and ordained teachers who live off campus need those houses in the file; the statute allows noncontiguous housing for listed leadership roles. Trustees of a 15-acre worship campus without an educational-purpose theory need to see 10 acres as a real limit. Bible-camp boards need § 70.11(11)’s 40-acre rule instead of the church 10-acre box. Hypothetical levy figures later are illustrations. No dollar cap or statewide application fee was identified. PC-220 failure can shift appraisal cost to the owner. That is a statute, not a fee table.
Section 70.109’s presumption of taxability means the packet must persuade a stranger. Surveys help acreage. Leases must match the introduction and (4) rules, including race-nondiscrimination and the (4)(b)3. educational-lessee sentence. Unrelated business is partly taxable under § 70.1105. Disaster replacement land has a 25-year window. Vacant speculation lots do not have a general exemption. Confirm Board of Review procedure with the municipality. Recheck revenue.wi.gov and the statutes each even year when PC-220 notices arrive.
Legal Foundation: § 70.11(4), Strict Construction, and DOR Forms
Wisconsin’s church exemption is a classified statutory exemption with acreage numbers the Legislature actually wrote. Quote those numbers. Do not import another state’s five-acre rule. Do not invent a dollar cap.
Wis. Stat. § 70.11(4)(a)1. — churches and religious associations
Section 70.11(4)(a)1. exempts property owned and used exclusively by churches or religious, educational, or benevolent associations (among other listed entities), 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, not exceeding 10 acres of land necessary for location and convenience of buildings while not used for profit. Church or religious-association land necessary for location and convenience of buildings used for educational purposes and not for profit is subject to a 30-acre limitation instead of 10. Case annotations under § 70.11 stress official leadership roles for housing. Caretaker housing that is not pastor, ordained-assistant, religious-order, or ordained-teacher housing is a trap.
Parking, fellowship, and ancillary buildings qualify only as part of exclusive church or religious use within the acreage envelope. Document use for the assessor. Do not invent a separate statutory parking carve-out. Daycare and schools may fit educational or benevolent clauses or other § 70.11 categories when ownership and exclusive use are proven — verify with the assessor; do not assume every ministry program is automatic.
§ 70.11(4)(a)2. — replacement land after destruction
For assessments as of January 1, 2018 forward, church or religious-association property necessary for location and convenience includes land needed for a replacement building after destruction by fire, natural disaster, or criminal act, for the first 25 years after the year of destruction, even before construction begins. That is a statutory vacant-land path after qualifying destruction, not a general speculation-lot exemption.
§ 70.11(11) and (13) — Bible camps and cemeteries
Section 70.11(11) covers Bible camps of religious nonprofit corporations: real property not exceeding 40 acres plus personal property thereon, used for religious purposes and not for pecuniary profit of any individual. Section 70.11(13) is cemeteries — a separate category, not automatic under (4).
Key terms in plain English:
- Exclusive use — owned and used exclusively by the church or religious association; burden on the claimant (§ 70.109).
- 10 acres / 30 acres — land necessary for location and convenience of buildings; 30 acres when used for educational purposes and not for profit.
- PR-230 — Property Tax Exemption Request, due March 1 to the assessor for new exemption or new property.
- PC-220 — even-year tax-exempt report due March 31 to the municipal clerk.
- § 70.1105 — unrelated business portion taxable on FMV share.
- Wis. Stat. § 70.11(4) — docs.legis.wisconsin.gov/statutes/statutes/70/11/4
- Wis. Stat. § 70.11 intro / full section — docs.legis.wisconsin.gov/statutes/statutes/70/11
- § 70.109 — docs.legis.wisconsin.gov/statutes/statutes/70/109
- § 70.1105 — docs.legis.wisconsin.gov/statutes/statutes/70/1105
- § 70.337 — docs.legis.wisconsin.gov/statutes/statutes/70/337
- Form PR-230 — revenue.wi.gov/DORForms/pr-230.pdf
- DOR Tax Exempt Properties FAQ — revenue.wi.gov/…/slf-taxempt.aspx
- Wis. Const. Art. VIII, § 1 — docs.legis.wisconsin.gov/constitution
What Property Qualifies
Church or religious-association property owned and used exclusively for the association’s purposes within the acreage caps qualifies. Pastor, ordained-assistant, religious-order, and ordained-teacher housing qualifies, contiguous or not. Educational use by churches or religious associations can use the 30-acre land limit when land is necessary for location and convenience of buildings used for educational purposes and not for profit. Replacement-site land after qualifying destruction can qualify for 25 years even before construction begins. Bible camps can qualify under the separate 40-acre rule. Leased portions may remain exempt under the intro lease rules plus (4)(a) race-nondiscrimination, and under (4)(b)3. for leases to exempt educational entities. Cemeteries belong under (13).
Example 1: Eight-acre sanctuary and an off-campus parsonage
Scenario: A Madison church owns 8 acres used exclusively for worship and ministry, not for profit, with buildings whose location and convenience fit the 10-acre frame. The pastor’s house is on a separate lot. The church files PR-230 by March 1 in the year after acquisition if the property was taxable last year, attaches deeds, articles, bylaws, and a survey, and calendars even-year PC-220 for March 31.
Eight acres is inside the 10-acre limit. Off-campus pastor housing is expressly allowed. No dollar cap is applied because none was identified. Exclusive use and “not used for profit” still apply.
Example 2: Educational campus up to 30 acres and a qualifying Bible camp
Scenario: A religious association operates a not-for-profit school. Land necessary for location and convenience of educational buildings is 22 acres. Separately, a religious nonprofit corporation owns a 35-acre Bible camp used for religious purposes and not for pecuniary profit of any individual. Each claim uses the matching statute: (4)(a)1. 30-acre educational land; (11) 40-acre Bible camp.
Do not put the camp on the 10-acre church box. Do not put ordinary worship land on the 30-acre educational box unless it is actually used for educational purposes as the statute states. Verify daycare with the assessor rather than assuming it is automatic.
What Does Not Qualify: Excess Acres, Wrong Housing, UBIT Portions
Property beyond the 10-acre (or 30-acre educational) land necessary for location and convenience of buildings fails. Profit use that breaks “not used for profit” or exclusive use fails. Housing occupied by persons outside the statutory leadership categories fails. Unrelated business use is taxable in share under § 70.1105. Assuming prior-year exemption continues after a change in use, occupancy, or ownership without March 1 PR-230 fails. Missing even-year PC-220 risks appraisal at the owner’s expense. Commercial rentals that fail the intro leasehold-income and lessee-exemption conditions (and the (4) race-nondiscrimination rule) fail. Vacant speculation lots lack a general statutory basis; (4)(a)2. is for qualifying destruction; (4n) is not a general vacant-land rule.
Example 1: Fifteen-acre worship campus with no educational theory
Scenario: A church owns 15 acres used for Sunday worship and a picnic field, not for a school. Trustees assume “church land is exempt.”
The general (4)(a)1. frame is 10 acres of land necessary for location and convenience of buildings while not used for profit. The 30-acre limit requires educational-purpose buildings, not a picnic field. Excess land is taxable. File PR-230 only for what qualifies; do not hide the extra five acres.
Example 2: Caretaker house, UBIT shop, skipped PC-220
Scenario: A church houses a caretaker who is not a pastor, ordained assistant, religious-order member, or ordained teacher. It runs an unrelated trade in a wing (IRC §§ 511–515). In an even year it ignores PC-220. It also rents to a for-profit tenant who would not be exempt if it owned the property, and lease income is not limited to maintenance or construction debt of the leased property.
Housing categories are statutory. § 70.1105 taxes the unrelated-business share. PC-220 failure can mean appraisal at the owner’s expense (§ 70.337(6)). The lease fails the intro conditions. Race-nondiscrimination still applies when a (4) lease otherwise survives. Burden of proof is on the church (§ 70.109).
How to Apply: PR-230 by March 1, PC-220 by March 31 in Even Years
File DOR Form PR-230 (Property Tax Exemption Request) with the assessor of the taxation district where the property is located, by March 1 for the current assessment year, when the property was taxable the prior year and became exempt by change of use, occupancy, or ownership, or when the property did not exist the prior year (§ 70.11 intro; PR-230 instructions). Attach ownership, organizational, and use documentation listed on PR-230 (articles, bylaws, deeds, surveys, leases, etc.). In even-numbered years, file Form PC-220 (or PC-220A for multiple parcels) with the municipal clerk by March 31 (§ 70.337; DOR FAQ). The local assessor determines exemption; appeals follow local Board of Review and statutory paths — confirm with the municipality. No statewide church application fee was identified. PC-220 failure is a cost-shifting risk under § 70.337(6), not a published filing fee.
| Form / rule | When / where |
|---|---|
| PR-230 | March 1 to the taxation-district assessor (new exemption / new property) |
| PC-220 / PC-220A | Even years, March 31, municipal clerk |
| 10 acres | § 70.11(4)(a)1. general church/religious land |
| 30 acres | Educational-purpose buildings, not for profit |
| 40 acres | Qualifying Bible camps (§ 70.11(11)) |
Key Limits: 10 / 30 / 40 Acres, Exclusive Use, No Dollar Cap
Ten acres of land necessary for location and convenience of buildings (general church/religious frame), while not used for profit. Thirty acres when church or religious-association land is necessary for location and convenience of buildings used for educational purposes and not for profit. Forty acres for qualifying Bible camps. Exclusive use plus presumption of taxability. No dollar value cap identified in § 70.11(4) materials reviewed. Replacement land after qualifying destruction: 25-year window. Unrelated business: taxable share. These numbers are statutory. They are not invented.
Two End-to-End Scenarios
Levy dollars below are hypothetical illustrations. Acreage caps and March dates are statutory.
Scenario A: Sanctuary-only church under 10 acres, PR-230 and PC-220
Facts: A Green Bay church buys a 6-acre sanctuary in November. It was taxable last year. The treasurer files PR-230 with the assessor by March 1, attaches the deed, survey, and bylaws, uses the property exclusively and not for profit, and in the next even year files PC-220 with the clerk by March 31.
Scenario B: School, pastor housing, disaster parcel, lease, and excess land
Facts: A Milwaukee-area religious association owns a 28-acre not-for-profit school campus, a noncontiguous ordained-teacher house, a replacement lot after a fire still within 25 years, a lease to an exempt educational institution under (4)(b)3., a 12-acre unused speculation lot, and a cemetery.
School land may use the 30-acre educational cap if it is necessary for location and convenience of educational buildings and not for profit. Teacher housing can qualify off-site. Disaster replacement land can qualify under (4)(a)2. even before construction. The educational lease has a specific (4)(b)3. rule. The speculation lot is not a general vacant-land exemption; (4n) is not a general rule. Cemetery uses (13). File PR-230 where newly exempt. File PC-220 in even years. Watch § 70.1105 if a wing is unrelated business. Confirm Board of Review appeal locally.
Building the PR-230 Packet, Even-Year Reporting, and How Leases Really Work
Wisconsin Form PR-230 is due on or before March 1 to the assessor of the taxation district where the property sits, when the property was taxable last year and became exempt by change of use, occupancy, or ownership, or when the property did not exist last year. Attach what the form lists: articles, bylaws, deeds, surveys, leases, and use facts. Exclusive use is strictly construed. Section 70.109 presumes taxability and puts the burden on the claimant. If the property was already exempt last year with no disqualifying change, the § 70.11 introduction treats it as continuing without a new PR-230 — but a change in use, occupancy, or ownership puts you back on the March 1 clock. Do not assume a merger, a new campus, or a converted rental house is “already exempt.”
Even-numbered years add Form PC-220 (or PC-220A for multiple parcels) to the municipal clerk by March 31. Churches and places of worship under § 70.11(4) are among the types that must report under § 70.337. Failure can trigger appraisal at the owner’s expense under § 70.337(6). That cost-shifting rule is not a filing fee. No statewide church application fee was identified on PR-230 or DOR FAQ materials. Do not invent other fees. No dollar value cap for churches was identified in § 70.11(4) materials reviewed. The numbers that are real are 10 acres of land necessary for location and convenience of buildings while not used for profit; 30 acres when that land is necessary for educational-purpose buildings and not for profit; 40 acres for qualifying Bible camps under § 70.11(11); and a 25-year replacement-land window after destruction by fire, natural disaster, or criminal act under § 70.11(4)(a)2., even before construction begins, for assessments as of January 1, 2018 forward.
Leasing is detailed. The § 70.11 introduction says leasing a part of exempt property does not destroy exemption if leasehold income is used only for maintenance and/or construction debt retirement of the leased property and (except residential housing) the lessee would itself be exempt if it owned the property. Subsection (4) adds that leased exempt property under that subsection remains exempt only if the lessee does not discriminate on the basis of race. Subsection (4)(b)3. says leasing all or part of church- or religious-owned property to an educational association or institution exempt under (4)(a) does not render it taxable, regardless of leasehold-income use. Unrelated trade or business under IRC §§ 511–515 makes a portion taxable on the attributable fair-market-value share (§ 70.1105). Housing is limited to pastors, ordained assistants, members of religious orders and communities, and ordained teachers, contiguous or not. Caretaker housing outside those roles is a trap. Parking and fellowship buildings are not a separate statutory carve-out; they live inside exclusive use and the acreage envelope. Cemeteries use § 70.11(13). Vacant speculation lots are not a general exemption; § 70.11(4n) is a narrow 1st-class-city / Lake Michigan adjacency carve-out, not a statewide vacant-land rule. Appeals follow local Board of Review and statutory paths — confirm with the municipality. Federal 501(c)(3) status without exclusive-use and acreage proof is not Wisconsin property-tax exemption.
Common Questions
What is the church land limit? Generally 10 acres necessary for location and convenience of buildings, not used for profit. 30 acres for qualifying educational-purpose buildings. 40 acres for qualifying Bible camps.
When is PR-230 due? On or before March 1 with the assessor for newly exempt or newly existing property (§ 70.11 intro).
What is PC-220? Even-year tax-exempt property report due March 31 to the municipal clerk (§ 70.337). Missing it can shift appraisal cost to the owner.
Can the pastor live off campus? Yes. Housing for pastors, ordained assistants, religious-order members, and ordained teachers need not be contiguous.
Is there a dollar cap or application fee? No dollar cap identified. No statewide church application fee identified. Do not invent either.
Does last year’s exemption roll forward after we change use? Not if there is a disqualifying change. The intro rules and March 1 filing apply. Strict construction and burden on the claimant (§ 70.109).
Do we file PR-230 every year? The § 70.11 introduction treats property as exempt if it was exempt the prior year with no disqualifying change. Newly exempt or newly existing property needs the DOR-prescribed form by March 1. A change in use, occupancy, or ownership is not “no change.”
What if a fire destroys the church? For assessments as of January 1, 2018 forward, § 70.11(4)(a)2. includes land needed for a replacement building after destruction by fire, natural disaster, or criminal act, for the first 25 years after the year of destruction, even before construction begins.
Where do we appeal? Local assessor determination, then Board of Review and statutory appeal paths. Confirm with the municipality. Do not skip PC-220 while you plan an appeal.
How to Verify Current Law
Read Wis. Stat. §§ 70.11 (intro and (4)), 70.109, 70.1105, and 70.337 at docs.legis.wisconsin.gov. Read Form PR-230 and the DOR Tax Exempt Properties FAQ. Confirm Board of Review procedure with the municipality. Research as of 2 September 2026, government sources only.
A Wisconsin March Calendar and Acreage Worksheet
Every year: if the property is newly exempt or newly existing, PR-230 to the assessor by March 1. Even years: PC-220 or PC-220A to the municipal clerk by March 31. Draw the campus. Land necessary for location and convenience of buildings, not used for profit: 10 acres on the general church/religious frame. Educational-purpose buildings, not for profit: 30 acres. Bible camp of a religious nonprofit corporation: 40 acres under § 70.11(11). Disaster replacement land: 25-year window under (4)(a)2. Housing: pastors, ordained assistants, religious-order members, ordained teachers — contiguous or not. Leases: intro income-use and lessee-exemption rules, plus (4) race-nondiscrimination, plus (4)(b)3. for exempt educational lessees. Unrelated business: § 70.1105 FMV share. Cemetery: § 70.11(13). Vacant speculation: not a general rule. No dollar cap identified. No statewide application fee identified. PC-220 failure can shift appraisal cost to the owner. Burden on the claimant (§ 70.109). Recheck docs.legis.wisconsin.gov and revenue.wi.gov. Confirm Board of Review procedure locally. Federal exemption letters do not complete the acreage worksheet.
Conclusion
Church property tax exemption in Wisconsin is exclusive ownership and use under § 70.11(4), with 10-acre and 30-acre educational land limits, off-campus leadership housing, PR-230 by March 1, and even-year PC-220 by March 31. Bible camps and cemeteries are separate subsections. Unrelated business is partly taxable. Do not invent fees or dollar caps. Do not skip acreage math the statute actually requires.
Complete Reference List
- https://docs.legis.wisconsin.gov/statutes/statutes/70/11/4
- https://docs.legis.wisconsin.gov/statutes/statutes/70/11
- https://docs.legis.wisconsin.gov/statutes/statutes/70/109
- https://docs.legis.wisconsin.gov/statutes/statutes/70/1105
- https://docs.legis.wisconsin.gov/statutes/statutes/70/337
- https://www.revenue.wi.gov/DORForms/pr-230.pdf
- https://www.revenue.wi.gov/Pages/FAQS/slf-taxempt.aspx
- https://docs.legis.wisconsin.gov/constitution — Wisconsin Constitution Art. VIII, § 1