Wisconsin Statutes Taxation (Ch. 70 to 79) § 70.03. Definition of real property

(1) In chs. 70 to 76, 78, and 79, “real property,” “real estate,” and “land” include not only the land itself but all buildings and improvements thereon, and all fixtures and rights and privileges appertaining thereto, except as provided in sub. (2) and except that for the purpose of time-share property, as defined in s. 707.02(32), real property does not include recurrent exclusive use and occupancy on a periodic basis or other rights, including, but not limited to, membership rights, vacation services, and club memberships.

(2) “Real property” and “real estate” do not include any permit or license required to place, operate, or maintain at a specific location one or more articles of personal property described under s. 70.04(3) or any value associated with the permit or license.