Appealing assessments in Milwaukee

Note: although this information is for the city of Milwaukee, Wisconsin, procedures may be similar in your own city/state.  Consult your local tax assessor's website for their procedures.

When you sell a home, you want the assessment to be higher, in order to show that the home has more "value" and thus commands a higher price.  Some buyers will look to the assessment as the home's value (even though an appraisal, not an assessment, is more accurate).

When you have a buy-and-hold property, you want the assessment to be as low as possible, since the assessed value is what you are taxed on.  Lower property taxes = lower cost = higher profit.

In Milwaukee, all appeals must be filed by the 3rd Monday in May.  It can make sense for owners/landlords to start preparing for this process in advance, so they are not scrambling near the deadline.  In short the process is this:

1. Do some research!  Per state of WI law, the burden of proof is going to be on the owner.  Just saying, "I think my property taxes are too high, therefore my assessment is too high" is not going to work.  You need to research recent sales in your area for properties similar to yours (called "comps").  You can find data like this on the city's own website, from Zillow or Trulia, or by getting assistance from a realtor to check the MLS.  You can also have a formal appraisal done.  The research will help you determine if you should move onto the next step.

2. Talk to the assessor.  If you still don't agree with the assessment, find out how the assessment was made.  This way you can determine if there are any factors you may have missed when coming up with your own value.  The assessor's office is open from 8:00 am - 4:45 pm and does not require an appointment.  (Call 414-286-6565 to schedule an appointment; this ensures faster service.)

3. File an "objection" with the Board of Review.  (A 5-member citizen panel made up of appointees by the Mayor.)  The forms necessary for filing an objection are at the assessor's office.

4. Get a walk-through.  The board will assign an assessor to go through the property.  During this inspection, present the assessor with evidence you gathered in step #1.  The assessor then writes up their recommendation for a value and submits it to the Board of Assessors (different than the Board of Review).  The Board of Assessors will give you their decision in a writing.

5. File an "appeal".  If you still don't agree with the decision (and have done step #1 to back up your opinion), you have 10 days from the receipt of the Board of Assessor's decision to go before the Board of Review.   You must provide written or verbal notification that you intend to go before the Board at least 48 hours in advance.  During the first 2 hours of the Board's meeting, you must fill out a written objection (the form is found at the Board of Review's clerk's office).  The objection must be to the total value of the property, not just the land value and not just the improvements value.

6. Present your "proof".  You must present the evidence you've gathered to the Board of Review.  The assessor's value is assumed correct unless your evidence is compelling enough to have the Board accept it.  Be prepared to bring along 7 copies of all evidence that you will need to remit to the clerk at the start of the hearing.  After the hearing, you will receive a written notice of the decision of the Board.

7. Appeal to the Circuit Court.  If you STILL do not agree with the Board of Review's decision, the next step in the process is to take your case to the Circuit Court (within 90 days of receiving the decision). At this time, the best advice is to get an attorney to represent you.

The process to object and to appeal a property assessment can be lengthy, which is why step #1 is critical -- you need to determine if the assessment is off, and by how much. Finding out an assessment is off by $100 is not going to help much with saving money on a property tax assessment, but finding out it is off by $10,000 is quite a bit.