By: Derek Hawkins//September 30, 2015//
Civil
WI Court of Appeals – District IV
Officials: Kloppenburg, P.J., Lundsten and Blanchard, JJ.
Non-Profit – Tax Exemption
2015AP429 SSM Health Care of Wisconsin, Inc. v. City of Fitchburg
SSM Health Care of Wisconsin, Inc., which owns and operates St. Mary’s Hospital, sought a refund for property taxes levied by the City of Fitchburg against all of SSM’s personal property that was located in a renal center and a sleep center owned and operated by SSM in Fitchburg during the 2009, 2010, and 2011 tax years. On summary judgment, the circuit court held that some of SSM’s personal property in the two centers is exempt from tax under WIS. STAT. § 70.11(4m)(a) (2013-14), the non-profit hospital tax exemption, and that SSM is entitled to a refund for that tax-exempt personal property. The City appeals and argues that the circuit court erred in granting summary judgment in favor of SSM for two reasons: (1) the non-profit hospital tax exemption under WIS. STAT. § 70.11(4m) does not apply here because the renal center and the sleep center are each used as a “doctor’s office” and, therefore, all of the personal property located in each center is taxable; and (2) SSM initially sought tax exemption for “all” personal property in each center and, according to the City, SSM cannot subsequently “convert a request for a total tax exemption into a partial exemption in the midst of litigation.” For the reasons set forth below, we reject the City’s arguments and affirm.
Decision
Affirmed.