Waukesha Board of Review Hearing and Objection Proceedings - May 22, 2026

The City of Waukesha Board of Review met on May 22, 2026, to conduct its annual organizational meeting and hear property tax objections. The board elected officers, adopted policies, and reviewed the assessment roll before hearing three formal objections from property owners challenging their 2026 assessments. The board upheld the assessor’s valuations in all three cases.

Consent Calendar

• Officer Elections: Sarah Roth was elected Chairperson and Eric Dunst was elected Vice-Chairperson.
• Policy Adoption: The City of Waukesha Board of Review Policy for May 2026 was unanimously adopted.
• Assessment Roll Review: The clerk confirmed receipt of the assessment roll. The board examined the roll and found no errors, omissions, or double-assessed properties.
• Corrections & Open Book: The board certified 13 corrections and omissions (12 corrections, 1 omission). The assessor reported 42 open book requests resulting in 60 reviews, with 80% of those resulting in value changes.
• Minutes Approval: The minutes from the July 29, 2025 meeting were approved.

Public Comments & Testimony (Objection Hearings)

1. Shute Properties / Brian Shute (315 Arlington Street)

• Owner’s Position: Brian Shute argued the property value should be $255,000 (his September 2025 purchase price), not the assessor’s adjusted value of $326,800. He cited deferred maintenance and a for-sale-by-owner transaction, providing three 2025 comparable sales ($240,000 to $286,000) to support his claim.
• Assessor’s Position: Assessor Joe testified the $326,800 valuation was based on photos of the property. He stated Wisconsin law required using 2024 sales for the 2025 reassessment, not the 2025 sales offered by the owner. His four comparables, sold in 2024 and adjusted for differences, produced an adjusted sale price range of $320,100 to $339,900.
• Board Decision: The board found the owner did not provide sufficient evidence to overcome the assessor’s presumption of correctness. A motion to sustain the $326,800 assessment carried unanimously (Roth, Miller).

2. Paul and Joanne Clume / John Noggle (416 Blue Mound Road)

• Owner’s Position: Owners Janelle Clume and their accountant John Noggle argued the corrected assessment of $2,386,400 was unreasonable, representing a 72% increase from the prior year’s $1,386,500. They requested a value of $1,650,000, citing the sale of the nearby Waukesha Veterinary Clinic for $1.6 million as a comparable commercial property. They argued the high tax burden reduced the property’s marketability.
• Assessor’s Position: Assessor Lori testified the $5 million initial valuation was an assessor error corrected to $2,386,400. She argued the Vet Clinic was not comparable (office/labs vs warehouse). The owner failed to submit income and expense data within the statutory deadline, preventing an income approach analysis. She presented sales of warehouse, contractor shops, and office-warehouse properties.
• Board Decision: The board sustained the $2,386,400 assessment, finding the owner’s evidence insufficient to rebut the assessor’s market data. Motion carried unanimously (Roth, Miller).

3. LRG LLC / Wayne (Pivotal Tax) (1901 East Moreland Boulevard)

• Owner’s Position: Agent Wayne from Pivotal Tax argued for a value of $4,174,138 based on the Marshall & Swift cost approach for the Volvo dealership. He criticized the city’s $6,555,900 valuation as excessive, particularly for the service garage portion of the property. He argued the assessor over-relied on the sales approach for this unique property type.
• Assessor’s Position: Assessor Sam presented one comparable dealership sale from 2023 in Waukesha County. Noting 2026 was a maintenance year, the assessor argued the value must remain uniform with the last market adjustment year. The assessor relied on market data rather than the cost approach.
• Board Decision: The board sustained the $6,555,900 valuation, deferring to the assessor’s market approach over the owner’s cost analysis. The motion passed 2-1 (Roth and Miller in favor; Eric Jones dissenting).

Key Outcomes

• Newly Elected Officials: Chairperson Sarah Roth, Vice-Chairperson Eric Dunst.
• Waivers: Approved direct circuit court appeals for SBV Fox River, Menards, and Walmart (all were in litigation). Denied the 48-hour notice waiver for RCL Investments. Approved telephone testimony for LRG LLC.
• Objection 1 (315 Arlington St): Assessment of $326,800 sustained unanimously.
• Objection 2 (416 Blue Mound Rd): Assessment of $2,386,400 sustained unanimously.
• Objection 3 (1901 East Moreland Blvd): Assessment of $6,555,900 sustained (2-1 majority, Jones dissenting).
• Adjournment: The board determined no additional board of review dates were needed and adjourned.