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Petition for Review
Case no: 23AP942
Case name: Pine Haven Christian Home, Inc. v. Village of Oostburg
Court of Appeals District: II
Panel: Shelley Grogan, Mark Gundrum, Lisa Neubauer
Opinion author: Per curiam
Filing attorneys: Kristina Somers, Sara Stellpflug Rapkin, Olivia Brooks
Law firm / agency: Reinhart Boerner Van Deuren
Circuit Court: Sheboygan County
Judge: Angela Sutkiewicz
Introduction
More than 50 years ago, the Supreme Court recognized that benevolent retirement homes for the aged qualified for property tax exemption in the State of Wisconsin. Since that time, there has been no requirement regarding the physical structure of such a facility nor has there been any requirement that any specific services be provided to residents of a benevolent retirement home for the aged.
This case presents an opportunity for this Court to apply the law to address the provision of housing for an aging population. Specifically, this case, involving property tax exemption for an independent living facility located in the Village of Oostburg (the “Village”), provides this Court the opportunity to clarify the longstanding property tax exemption for benevolent organizations operating retirement homes for the aged. This case also allows this Court to address a requirement, added in 2009, that the value of the retirement home for the aged property not exceed a maximum value.
After cross motions for summary judgment, the Circuit Court granted exemption for the independent living facility (“Subject Property”), rejecting the Village’s claims that the property must have “interior common space.” The Village appealed. In a per curiam decision, the Court of Appeals reversed, holding that the Subject Property was not a “place[] of congregate living where retirees go to live” and that it lacks “usual incidents of group home living.”
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No Wisconsin case has presented the question of what constitutes a retirement home for the aged, and certainly no case has addressed a requirement of congregate or group home living. This is because up until the Court of Appeals’ decision in this case, the retirement home for the aged test was satisfied by having residents meet certain age restrictions, as determined in Friendship Village of Greater Milwaukee, Inc. v. City of Milwaukee, and as set forth in the Wisconsin Property Assessment Manual.
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