Wisconsin Commercial Property Tax Appeals

Open Book is an informal period before the Board of Review when the completed assessment roll is open for inspection and property owners can meet with the assessor to review and discuss their assessment. It is one of the most useful stages in the Wisconsin process: many assessors will correct clear errors or agree to a revised value during Open Book, resolving the dispute before any formal hearing. Open Book is not, however, a substitute for objecting to the Board of Review — if your value isn't resolved here, you must still file a formal objection with the board to preserve your right to appeal further. We use Open Book to narrow the issues and, where possible, settle the matter early.

After the Board of Review issues its determination, Wisconsin gives commercial owners two principal routes. The first is a review by the Wisconsin Department of Revenue under sec. 70.85, filed within 20 days of the board's notice; it is available where an assessment is radically out of proportion to other assessments. The second is certiorari review in circuit court under sec. 70.47(13), filed within 90 days. A key point about certiorari is that the court reviews the Board of Review record and does not take new evidence — which is exactly why the board hearing has to be done right the first time. (A separate excessive-assessment refund action is also available in some circumstances.) We evaluate which path best fits your case and handle the filings. Learn more about the appeal process.

Wisconsin law requires real property to be assessed at full fair market value. Because municipalities revalue on their own cycles rather than every year, the local “assessment ratio” — the relationship between a municipality's assessed values and full market value — drifts above or below 100% between revaluations. State law requires each major class of property to be assessed within 10% of full value at least once in any five-year period, but in the years between, an individual commercial assessment can be well off the mark. Our commercial assessment guide explains how assessors arrive at value and where their conclusions commonly fall short.

Yes. Manufacturing property in Wisconsin is assessed by the Wisconsin Department of Revenue's State Board of Assessors, not by the local municipal assessor that handles other commercial real estate. The appeal track is correspondingly different: objections go to the State Board of Assessors, then to the Wisconsin Tax Appeals Commission, and ultimately to circuit court. If you own both manufacturing and conventional commercial property, the two may be assessed and appealed through entirely separate channels. We identify which track applies to each parcel so nothing falls through the cracks — request a free review to discuss your portfolio.

The “dark store” debate concerns how large retail and special-purpose commercial buildings should be valued — in particular, whether an occupied store should be compared to similar buildings that are vacant (“dark”) when they sell. Wisconsin has been one of the most closely watched states on this issue, and the law here is shaped largely by court decisions rather than a single statute. The practical takeaway for owners is that big-box and special-purpose valuations are fact-intensive and turn on the right comparable sales and a credible market analysis — exactly the kind of evidence that has to be assembled carefully and presented at the Board of Review. We build commercial valuation cases with these standards in mind.