Waukesha City Board of Review upholds most property assessments, reduces one after owner's appraisal

The Waukesha City Board of Review met June 17 and heard a full docket of property tax appeals, approving a handful of procedural waivers and sustaining the assessor’s valuation in most hearings while lowering one property’s assessment after the owner submitted a professional appraisal.

The meeting opened at 9:02 a.m. and the board first approved waiver requests that moved several matters directly to circuit court, including a waiver for Walmart Real Estate Business Trust (ID 25‑01243). The board then considered a sequence of individual appeals: each property owner presented evidence and the city assessor responded with comparable‑sales analyses and adjustments.

Several homeowners argued their assessments were too high. David K. Cerrone asked the board to change his value to $600,000, saying local sales and market trends supported a lower number; the assessor presented three comparables supporting the $660,000 assessment and the board voted to uphold the assessor’s valuation. Amanda Doubleday told the board she had a signed purchase at $512,500 and asked that the assessment be reduced; the assessor said that sale occurred after the statutory valuation date and the board upheld the assessor's figure.

Multiple other property owners raised condition or measurement issues. Kelly Ann Smith and Brian Smith argued square footage or comparable selection made their assessments too high; the assessor reviewed nearby sales and adjustments and the board sustained the assessments. Bruce Krantz and other condominium owners emphasized construction differences or deferred maintenance; the assessor said a field inspection could be scheduled for future reviews, but the board again sustained the current valuations while advising owners how to request walkthroughs for next year’s assessment.

One appeal produced a different result. Christopher L. Schaefer submitted a professional appraisal and six comparables that gave an appraised market value of $355,000. After reviewing the appraisal the board concluded the owner had presented sufficient evidence to rebut the statutory presumption that the assessor’s value is correct and set a new full value of $355,000 (land $46,600; improvements $308,400). The board recorded the motion and roll call supporting that change.

City Assessor (Joe) repeatedly explained the assessor's practice of using recent, adjusted sales and of excluding sales that fall outside the statutory review date; he also reminded owners that a walk‑through and condition review can be requested and performed for the next assessment year. Board members emphasized the legal standard that the burden of proof is on the taxpayer to show the assessor’s valuation is incorrect.

Votes at a glance - Waiver: Walmart Real Estate Business Trust (ID 25‑01243) — motion to waive into circuit court approved (roll call recorded). - Case: David K. Cerrone (tax key 0989049) — board upheld assessor (assessed $660,000) — unanimous roll call. - Case: Amanda Doubleday (tax key 0985130) — board upheld assessor (assessed $632,800) — unanimous roll call. - Case: Brian & Kelly Smith (tax key 0979063) — board upheld assessor (assessed $510,500) — unanimous roll call. - Case: Christopher L. Schaefer (tax key 1377027) — board reduced full value to $355,000 (land $46,600; improvements $308,400) after owner’s appraisal — motion approved (roll call; one abstention noted where recusal applied).

What happens next Owners who disagree with today's rulings retain the right to appeal to the circuit court. Several owners were advised to request a city assessor walk‑through to review condition and possible permit records before next year’s valuation cycle.

The board recessed and then adjourned after completing the scheduled hearings. The clerk will issue formal determination notices for each case.