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Pewaukee Board Upholds Assessor Against Cocoa Creek Owners' Claims of Lost Lake Access
Summary
Owners of several Cocoa Creek parcels told the board siltation and loss of practical boat access made their frontage worth less; the board found the assessor's comparables and the classification of 'lake subprime' (secondary frontage) sufficient and sustained the assessments.
Homeowners along Cocoa Creek told the City of Pewaukee Board of Review that siltation has eliminated practical boat access to their lake frontage and that recent reassessments fail to reflect that loss. Mary Peterson and others described a multi-year decline in the creek channel's depth and said the Department of Natural Resources warned dredging could cost roughly $100,000 per household.
Peterson and neighbors said their frontage is now "subprime" marsh and should not be valued the same as parcels with clear navigable access and piers. "We cannot get a boat in there," Peterson said, describing inches of water at their pier and a narrow main channel that no longer serves their properties.
The assessor's team acknowledged the difficult access but maintained the parcels are classed as "lake subprime" (secondary frontage) and presented four comparables. The assessor explained that some comparables are undivided interests in an outlot with shared access, and that the office adjusted sale prices for condition and other influences; for the subject parcel the assessor argued the comparable sales and condition adjustments supported the aggregate assessed value (example: $713,500 for the subject property).
Board members reviewed the Wisconsin Property Assessment Manual definitions of primary and secondary lake frontage and discussed evidentiary tiers (subject sale, comparable sales). Members asked about the recent nearby sale that occurred after Jan. 1; the chair said post-Jan-1 sales can be considered but given less weight per Department of Revenue guidance.
After deliberation the board voted by roll call to sustain the assessor's valuation for the subject Cocoa Creek property, finding the property owners had not rebutted the presumption of correctness. The clerk will issue a written determination describing the reasons and appeal steps.
