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Healthcare, Property Tax Exemptions and Implications from Recent Court Cases
Unformatted Document Text:  21 between the hospital and the subject facility; the extent to which the activity conducted in the facility was under the control or supervision of the hospital medical staff; and whether the facility served primarily hospital patients or primarily members of the general public. The court also noted the need to consider the degree to which the facility competed with commercial or privately owned facilities. 67 The New Jersey facility failed the integration of care test and the medical oversight test. The three fitness cases selected for in-depth analysis were Bethesda Healthcare, Inc. v. Wilkins, 68 Mercy Health System of Kansas, Inc., v. Bourbon County, Kansas, 69 and Morrisey and Lang v. Douglas County Board of Equalization and Alegent Health. 70 In each of the cases the health care institution sought property tax exemption for the separate land and buildings housing the fitness center. The table below provides summary details of the organizations. Bethesda, Cincinnati, OH Mercy Health System of KS Alegent, Omaha, NE National system revenues ($ millions) $6,121 (CHI) $3,003 (SOMHS) $6,121 (CHI) Local system revenues ($ millions) $711.3 $129 $727 Fitness Center revenues ($1,000) $1,128 $798 $2,547 Members 5,400 82 5,064 Annual property tax $250,000 $5,000 $300,000 Court decision Denied Granted Denied 67 Ibid. 68 101 Ohio St.3d 420, 2004-Ohio-1749. 69 29 Kan. App. 2d 375; 26 P 3d. 78; 2001 Kan App. LEXIS 607. 70 Case No. 03E-65, Nebraska Tax Equalization and Review Commission (2004).

Authors: Fanning, Mary.
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between the hospital and the subject facility; the extent to which the activity conducted in
the facility was under the control or supervision of the hospital medical staff; and whether
the facility served primarily hospital patients or primarily members of the general public.
The court also noted the need to consider the degree to which the facility competed with
commercial or privately owned facilities.
The New Jersey facility failed the integration
of care test and the medical oversight test.
The three fitness cases selected for in-depth analysis were Bethesda Healthcare,
Inc. v. Wilkins,
Mercy Health System of Kansas, Inc., v. Bourbon County, Kansas,
and
Morrisey and Lang v. Douglas County Board of Equalization and Alegent Health.
In
each of the cases the health care institution sought property tax exemption for the
separate land and buildings housing the fitness center. The table below provides summary
details of the organizations.
Bethesda,
Cincinnati, OH
Mercy Health
System of KS
Alegent, Omaha,
NE
National system
revenues ($ millions)
$6,121 (CHI)
$3,003 (SOMHS)
$6,121 (CHI)
Local system
revenues ($ millions)
$711.3 $129 $727
Fitness Center
revenues ($1,000)
$1,128 $798 $2,547
Members 5,400
82
5,064
Annual property tax
$250,000
$5,000
$300,000
Court decision
Denied
Granted
Denied
67
Ibid.
68
101 Ohio St.3d 420, 2004-Ohio-1749.
69
29 Kan. App. 2d 375; 26 P 3d. 78; 2001 Kan App. LEXIS 607.
70
Case No. 03E-65, Nebraska Tax Equalization and Review Commission (2004).


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