Gary Seel withdraws property assessment appeals at Waukesha Board of Review

At a meeting of the Waukesha Board of Review, taxpayer Gary Seel withdrew objections to assessments for two commercial properties on Wisconsin Avenue, accepting the city's current valuation for 348 Wisconsin Avenue and formally withdrawing both appeals.

The clerk, who identified herself as Laurie Swornen, called the cases and read the assessment data. For 348 Wisconsin Avenue the clerk read a land value of $152,300 and improvements of $553,500 for a total assessed value of $727,600. Gary Seel told the board he believed the property should be assessed at $744,036, basing that figure on a nearby sale and calculating a per-unit assessment of $35,294.12.

The board explained the process and the burden of proof for an appeal, noting that by law it must uphold the assessor's valuation unless the taxpayer presents testimony and evidence showing the assessor's value is incorrect. After the board clarified that the current assessed figure for 348 was $727,600 and provided written confirmation of the change made after open book, Seel said, "I'll gladly accept this," and later, "I will withdraw my objections." The board recorded the withdrawal.

Earlier in the session Seel also indicated he was dropping his challenge to the assessment for 352 Wisconsin Avenue; the board and clerk confirmed that withdrawal on the record. With those appeals withdrawn, the board moved to adjourn; the motion was seconded, members voiced assent, and the board adjourned.

The hearing centered on settlement of two assessment appeals rather than on a contested evidentiary hearing. The board's explanation of burden of proof and the clerk's reading of assessment line items were the principal procedural elements that led the appellant to accept the city's valuations and withdraw the cases.