By: Derek Hawkins//April 14, 2020//
WI Court of Appeals – District I
Case Name: Southwest Airlines Co., et al. v. State of Wisconsin Department of Revenue
Case No.: 2019AP818
Officials: Brash, P.J., Dugan and Donald, JJ.
Focus: Property Tax Exemption
Southwest Airlines Company and AirTran Airways, Inc. (collectively, “the Airlines”) appeal the order of the trial court granting the motion for summary judgment of the Department of Revenue (“DOR”) and denying the Airlines’ motion for summary judgment. The Airlines had filed the underlying action against the DOR seeking adjustments on their 2013 and 2014 property assessments—and, as such, refunds on the amounts they paid in property taxes— based on their assertion that they qualified for the “hub facility” exemption during those tax periods.
In granting the DOR’s motion, the trial court found that it was an undisputed material fact that the Airlines did not meet the statutory requirements of a hub facility in either of those tax periods. We agree and affirm.