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Case No. 18-2147

Capstone Group, Inc.
Guthrie County Board of Review


Capstone Group, Inc.


Guthrie County Board of Review

Attorney for the Appellant

Teresa K. Baumann, Samuel E. Jones, and Laurie J. Dawley

Attorney for the Appellee

Brett Ryan

Court of Appeals

Court of Appeals Opinion

Opinion Number:
Date Published:
Jan 09, 2020

            Appeal from the Iowa District Court for Guthrie County, Thomas P. Murphy, Judge.  REVERSED AND REMANDED.  Heard by Bower, C.J., and May and Greer, JJ.  Opinion by Greer, J.  (9 pages)

            Capstone Group, Inc. (Capstone) appeals from the district court ruling that denied a property tax exemption for its nursing facility.  OPINION HOLDS: We find Capstone is a charitable institution that operates the facility solely for charitable purposes and without a view to pecuniary profit.  Therefore, the entire property qualifies for the property tax exemption.  We reverse the district court and remand for entry of an order exempting the property. 

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