Check here for recent court decisions and updates to Wisconsin case law that impact property assessment practices. This members-only section is designed to keep WAAO members informed on the legal developments shaping our work.
The Wisconsin Court of Appeals affirmed that partially constructed properties do not qualify for the nonprofit hospital exemption under §70.11(4m). In this case, CHW’s North Tower was only 14% complete on the assessment date, and the court ruled that the “readying rule” applies only to fully constructed buildings in the final stages of preparation for exempt use.
The Milwaukee County Circuit Court ruled that MRMC Thermal, which supplies steam and chilled water to nonprofit hospitals and medical facilities, does not qualify for full property tax exemption under §70.11(4) as a benevolent association. Citing Catholic Charities, the court emphasized that the plant’s activities—selling utilities, including at market rates—are not inherently charitable or educational in nature, and therefore do not meet the statutory exemption requirements.