Tax — Property taxes — nursing homes

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Tax — Property taxes — nursing homes

The clause “including benevolent nursing homes” in sec. 70.11(4)(a) is not reasonably interpreted to mean that only benevolent Chapter 50 institutions qualify for the exemption.

“The word ‘benevolent,’ found within the clause ‘including benevolent nursing homes,’ clearly modifies ‘nursing homes’; it does not modify ‘facility.’ ‘Facility’ appears in a separate clause within the sentence. There is nothing ambiguous in this construction. To interpret the clause referring to Chapter 50 facilities as meaning only benevolent Chapter 50 facilities, as the City does, one would expect the statute to read: ‘… that is operated as a benevolent facility that is licensed, certified, or registered under ch. 50 ….’ However, instead of ‘… operated as a benevolent facility …,’ the statute states ‘operated as a facility ….’ The plain meaning of the initial clause at issue, ‘or by a nonprofit entity that is operated as a facility that is licensed, certified, or registered under ch. 50,’ is that it refers to both benevolent and non-benevolent facilities.

Affirmed.

Recommended for publication in the official reports.

2011AP1479 & 2011AP2693 Beaver Dam Community Hospitals, Inc., v. City of Beaver Dam

Dist. IV, Dodge County, Pfitzinger, J., Blanchard, J.

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