Property Tax Exemption

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WI Court of Appeals – District I

Case Name: Saint John’s Communities, Inc., v. City of Milwaukee

Case No.: 2020AP1696

Officials: Brash, C.J., Donald, P.J., and White, J.

Focus: Property Tax Exemption

The City of Milwaukee appeals an order granting summary judgment in favor of Saint John’s Communities, Inc., relating to a property tax exemption dispute. Saint John’s constructed a new high-rise tower on property it owns that had previously been granted an exemption. The City assessed property tax on the new tower for 2019, on the ground that Saint John’s did not timely submit a property tax exemption application for the newly constructed tower as required under the statutes. Saint John’s challenged the assessment of the tax, and the circuit court agreed with Saint John’s that it was not required to file a new application in order to continue the property tax exemption that already existed on its property. The circuit court therefore ordered that the property taxes paid by Saint John’s for 2019 be refunded, with interest.

We, however, conclude that Saint John’s claim filed with the City was statutorily deficient, and therefore this action should have been dismissed. Furthermore, Saint John’s claim of a violation of the uniformity clause of the Wisconsin Constitution also fails based on that deficiency. Accordingly, we reverse the order of the circuit court, and remand this matter for the entry of an order dismissing Saint John’s complaint against the City in its entirety.

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Derek A Hawkins is Corporate Counsel, at Salesforce.