Connecticut Supreme Court Issues Important Property Tax Decision in Wiggin and Dana Case

March 18, 2009

The Connecticut Supreme Court issued a decision this week in St. Joseph's Living Center, Inc. v. Town of Windham which will have important implications for nonprofit health care facilities and other charitable organizations in Connecticut. 
Wiggin and Dana represented St. Joseph's in the case.

The case addressed the eligibility of St. Joseph's, a non-profit nursing home in Windham, for exemption from property taxes as a charitable organization.  The trial court had held that St. Joseph's was not entitled to exemption as a charitable organization because it provided care to private pay patients and was reimbursed by the state and federal governments for care rendered to Medicaid and Medicare patients, and because it did not lose money during the tax years in question.