Waukesha Board of Review lowers assessment for 823 Northeast Avenue to $425,000

The City of Waukesha Board of Review voted July 29, 2025 to reduce the 2025 assessment for 823 Northeast Avenue (a multifamily property owned by the Offerman family) to a total of $425,000, concluding the taxpayer met the burden to rebut the presumption of correctness.

Attorney Joshua Konopaki, representing the Richard E. Offerman Family Trust, presented a packet of ten comparable sales, photographs of unit interiors, and a spreadsheet analysis showing the subject's condition, unit sizes and likely unit count differ from the assessor's roll. Konopaki told the board the property had older, smaller units and that the roll had treated the building as a seven-unit property when two historical units had been combined, making it effectively a six-unit building.

Assessor staff acknowledged the assessor's roll reflected information available at the time of signing and said they would update the assessment record to reflect verified new information. The assessor's office also provided comparables and noted how they would treat unit-count and condition differences in their modeling.

After deliberation the board concluded the taxpayer presented sufficient evidence to overcome the statutory presumption in favor of the assessor's valuation. Relying most heavily on the taxpayer's comparable-sales analysis and the corrected unit count/condition evidence, the board voted by roll call to change the assessment to land $111,400 and improvements $313,600 for a total $425,000. The board directed the assessor's office to update the roll accordingly and noted that appeal instructions will be mailed to the parties.

"The property owner's valuation is reasonable in light of all the relevant evidence," the motion read as the board recorded a majority vote to change the assessment.