Case Name: WLHS v. City of Milwaukee

Type of Case: Individual liberties

Court: Milwaukee County Circuit Court

Filed On: June 22, 2022

Current Status: WILL wins summary judgment on February 2, 2023. 

The Lawsuit: Attorneys with the Wisconsin Institute for Law & Liberty (WILL) filed a lawsuit against the City of Milwaukee on behalf of Wisconsin Lutheran High School after the City unlawfully assessed the school for $105,000 in property taxes. The City is trying to tax Wisconsin Lutheran for a campus building that is owned by the school and used for student housing and other educational purposes

Background: Wisconsin Lutheran High School owns a building called Honey Creek Hall that it uses for student housing and other educational purposes. It is used exclusively by Wisconsin Lutheran and is not available to the general public.

Wisconsin Lutheran is an educational institution and a nonprofit organization substantially and primarily devoted to educational purposes and it uses Honey Creek Hall to support its educational mission. But the City of Milwaukee assessed the property for $105,946.14 in property taxes even though state law exempts from property tax buildings used exclusively by a church or religious association for educational purposes.

Wisconsin Lutheran filed a property tax exemption with the City of Milwaukee in February 2021 and received a denial in October. Wisconsin Lutheran then paid the property tax bill and filed a refund claim. That refund claim was denied.

CASE DOCUMENTS

• WILL Summons and Complaint, June 22, 2022
• Exhibit 1, June 22, 2022
• Exhibit 2, June 22, 2022
• Exhibit 3, June 22, 2022
• Exhibit 4, June 22, 2022
• Exhibit 5, June 22, 2022
• Summary Judgment, February 2, 2023