Wisconsin Code § 893.14

Limitation on use of a right of action as a defense or counterclaim
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Unless otherwise specifically prescribed by law, the period within which a cause of action may be
used as a defense or counterclaim is computed from the time of
the accrual of the cause of action until the time that the plaintiff
commences the action in which the defense or counterclaim is
made. A law limiting the time for commencement of an action is
tolled by the assertion of the defense or the commencement of the
counterclaim until final disposition of the defense or counterclaim. If a period of limitation is tolled under this section and the
time remaining after final disposition in which an action may be
commenced is less than 30 days, the period within which the action may be commenced is extended to 30 days from the date of
final disposition.

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