St. Joseph’s Hosp. v. City of Marshfield, No. 031006 (Wis. Ct. App. Sept. 2, 2004)

The Wisconsin Court of Appeals held that a building owned and used by a non-profit hospital as a daycare facility was partially tax exempt under a Wisconsin statute. The court determined that the daycare was “reasonably necessary” to the efficient functioning of the hospital, with respect to the hospital employees, because the child care center enhanced employee performance and the ability of the hospital to attract quality personnel. However, the court went on to hold that, since the employees of a medical clinic also had children enrolled in the child care center, the entire property was not entitled to an exemption.