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West Allis committee authorizes appeal of Department of Revenue's equalization determination
Summary
The Administration Committee approved a resolution authorizing staff to pursue review and appeal of the Wisconsin Department of Revenue's equalized-value determination, directing legal and assessment staff to prepare appeals and, if necessary, litigation.
The Administration Committee approved a resolution authorizing the city to seek review and, if necessary, appeal the Wisconsin Department of Revenue's determination of the relative value (equalized value) of taxable property in West Allis.
Assessment staff briefed the committee on a protracted disagreement over the Department of Revenue's calculation of the city's assessment ratio. City staff said the assessor completed a full revaluation in 2024, following established appraisal methods and a computer-assisted mass appraisal model calibrated to sales, rents and income for income-producing properties. The Department of Revenue, however, performed its own internal analysis and applied a series of economic factors against prior-year equalized values; DOR's resulting suggested equalized value produced an assessment level substantially below the assessor's revaluation results.
Council members asked staff whether the Department of Revenue's process is standard; staff said the DOR performs statewide reviews each year that produce an estimated equalized value, and that other Wisconsin municipalities have engaged in similar disputes and, in some cases, resolved them with the DOR. Committee members discussed the consequences of leaving the DOR determination unchallenged: if the state's approach remains in place, city staff said the city could face a sustained out-of-compliance status and the possibility of a state-ordered supervised revaluation.
The resolution approved by the committee authorizes staff to pursue the administrative review process at the state tax commission and, if necessary, litigation in circuit court. Committee members discussed the time-sensitive nature of the appeals process and authorized the city attorney and assessor to take preparatory and procedural steps prior to formal appeal deadlines, including filing for review and advancing legal strategy, subject to standard city legal engagement procedures.
The committee vote authorized a pre-approval so staff can act promptly after the DOR issues formal notices and to allow the city to participate cooperatively with other municipalities considering similar actions. Committee members said the preferred outcome would be a negotiated adjustment with the DOR that recognizes the 2024 revaluation as a reset; litigation was described as a contingency if the parties could not reach agreement.
