SB261,3,2

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170.11 (4) Educational, religious and benevolent institutions; women's clubs;
2historical societies; fraternities; libraries. Property owned and used exclusively
3by educational institutions offering regular courses 6 months in the year; or by
4churches or religious, educational or benevolent associations, including benevolent
5nursing homes and retirement homes for the aged but not including an organization
6that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health
7maintenance organization as defined in s. 609.01 (2) or a limited service health
8organization as defined in s. 609.01 (3) or an organization that is issued a certificate
9of authority under ch. 618 and that offers a health maintenance organization or a
10limited service health organization and not including property owned by any
11nonstock, nonprofit corporation which services guaranteed student loans for others
12or on its own account, and also including property owned and used for housing for
13pastors and their ordained assistants, members of religious orders and communities,
14and ordained teachers, whether or not contiguous to and a part of other property
15owned and used by such associations or churches; or by women's clubs; or by
16domestic, incorporated historical societies; or by domestic, incorporated, free public
17library associations; or by fraternal societies operating under the lodge system
18(except university, college and high school fraternities and sororities), but not
19exceeding 10 acres of land necessary for location and convenience of buildings while
20such property is not used for profit. Property owned by churches or religious
21associations necessary for location and convenience of buildings, used for
22educational purposes and not for profit, shall not be subject to the 10-acre limitation
23but shall be subject to a 30-acre limitation. Property that is exempt from taxation
24under this subsection and is leased remains exempt from taxation only if, in addition

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1to the requirements specified in the introductory phrase of this section, the lessee
2does not discriminate on the basis of race.

SB261,3,94 70.11 (4g) Charitable retirement homes for the aged. Retirement homes for
5the aged if no part of the home's net earnings inures to the benefit of any shareholder,
6member, director or officer; if a substantial number of the residents pay fees that do
7not fully cover the costs of providing the housing and the services that they receive
8and if the home benefits a substantial number of persons who are legitimate objects
9of charity.