Archaeology Tax Exemption

There are specific requirements that must be met before owners of archaeological sites can receive a property tax exemption. First, the site must be listed in the State Register of Historic Places or the National Register of Historic Places. Second, the landowner must enter into a permanent covenant with the Society.

The Wisconsin Historical Society has limited funds to evaluate sites not currently listed in the state or national registers, but may be able to assist through mini-grants or other means. Evaluation will often necessitate small scale test excavation and mapping. Society staff will then determine if the site is potentially eligible for listing. If considered eligible, the site must be formally nominated to the state or national registers. This process can take up to one year to complete. Qualified archaeological consultants can also be contracted to perform site evaluation and nomination. A list of consultants is available from the State Archaeologist.

A property owner should contact the Office of the State Archaeologist to learn if their property is eligible for the program. If the site is already listed in the state or national registers and retains its archaeological integrity, we can then negotiate a protective covenant for the site. Once the covenant is signed by both the owner and the Director of the Wisconsin Historical Society, the Society will file the covenant with the County Register of Deeds. The owner is responsible for completing a Wisconsin Property Tax Exemption Request that they must send to the local tax assessor.

If the archaeological site is not in the state or national registers, the owner can schedule an investigation by contracting with an archaeological consultant qualified to conduct an investigation of the site and nominate it to the register. Not all archaeological sites qualify for listing and may not be eligible for the tax exemption program.

Under state law (Wis. Stats. 70.10), properties are assessed based on their status as of the close of January 1 of each year. A covenant signed between January 2 and December 31 of a given year will not apply to that year's taxes, but rather will begin the next year.

The landowner may be responsible for these costs:

1. If the site is not already listed and the owner wishes to have the archaeological site evaluated for listing in the National and State Register of Historic Places, the owner will have to hire a private consultant to prepare the nomination.
2. If the site is only a portion of a parcel, the landowner may have to hire a registered land surveyor to define the site area before a covenant can be signed.

The actual amount depends on a number of factors, including the amount of land listed in the State Register of Historic Places or the National Register of Historic Places and, most importantly, the value of the land and the local tax rate. Only the land is tax exempt. Any improvements to the land—for example, a house—are still taxable.

The Office of the State Archaeologist can provide a sample covenant which lists restrictions that would be placed on the land. All activities that involve substantial ground disturbance are restricted to protect the integrity of the site. If an owner plans ground disturbing activities, the owner must notify the State Archaeologist in writing of the proposed activities before beginning. The office has 30 days to approve or deny the activities. In the event of a denial, the staff will state the reasons for the refusal. 

Normal maintenance of the property and recreational activities are allowed such as maintaining existing garden and flower beds. Activities that cause a minor ground disturbance such as planting trees or installing a fence may be reviewed and approved following a written request by the owner. Some activities may be approved if State Archaeologist staff are allowed to monitor the work or conduct limited test excavations in the area to be disturbed. Staff will also work with an owner to plan the location of a proposed development to minimize the disturbance to the archaeological site.

Yes. The covenant is attached to and transfers with the deed. The new owners are bound by the terms of the covenant.

Changes to the covenant must be made by mutual consent of the owner and the Director of the Wisconsin Historical Society. To do this, the owner must inform the Director in writing of the proposed changes. If the Director of the Society agrees to the changes, a new covenant would be filed with the County Register of Deeds.

It is the Society's intention only to end covenants under extraordinary circumstances, such as when there is no archaeological site left to protect.