Kickers Wisconsin v. City Milwaukee

SCHUDSON, J. The issue in this case is whether Kickers of Wisconsin, Inc., a youth soccer organization, qualifies as an ""educational association"" entitled to property tax exemption pursuant to § 70.11(4), STATS., which exempts up to ten acres of property owned and used by various educational, benevolent, and religious organizations. The trial court concluded, inter alia, that ""the predominant purpose of [Kickers] is recreational"" and, therefore, that Kickers was not an educational association entitled to the property tax exemption. We agree and affirm.