The owl's reputation is split almost exactly in half along a geographic line, and the wisdom half is narrower than most people assume.
Greece. The little owl, Athene noctua, was the bird of Athena, and Athens stamped it on the reverse of the silver tetradrachm alongside the goddess's head, one of the most widely circulated coins of the ancient Mediterranean, known simply as an owl in the trade of the period. The proverb about carrying owls to Athens is a classical joke about pointless surplus, and it works because the coins were everywhere. Whether the association began with wisdom is doubtful; the little owl was simply common on the Acropolis, and the wisdom reading follows from the goddess rather than leading to her.
Rome. Roman writers took a much darker view. The strix was a bird of ill omen and, in some accounts, a creature that fed on infants, the word is the ancestor of the Italian strega, witch. Pliny records that an owl in the city required expiatory rites. The hoot foretold death.
Elsewhere. Association with death and with witchcraft is very widespread. In several Mesoamerican traditions the owl is a messenger of the underworld; in a range of African traditions it is linked to sorcery; and among the Dine, to take one carefully specified example, an owl's call is a serious matter and the bird is associated with death and with witchcraft. This is not a colourful detail to be repeated for effect. It means that presenting the owl as a universal emblem of wisdom misrepresents a great many traditions, including living ones.
The single English association of owls with wisdom is medieval and Aesopic, reinforced by Winnie-the-Pooh's Owl and by a century of children's illustration.