Are tax exempt properties exempt from special assessments for local improvements?
No. The general laws exempting
property from property taxation do not exempt property from special
assessments for local improvements. Yates v. City of Milwaukee,
92 Wis. 352 (1896). The Wisconsin Court of Appeals has held that
religious institutions exempt from the property tax under Wis. Stat.
sec. 70.11(4) are subject to special charges for current services under
sec. 66.60(16) (subsequently renumbered as sec. 66.0627). Grace Episcopal Church v. City of Madison, 129 Wis.2d 331, 385 N.W.2d 200 (Ct. App. 1986).