Milwaukee Commercial Property Owners: How to File an Excessive Tax Assessment Appeal

 Posted on January 26, 2026 in Business

By Christopher L. Strohbehn

If you own commercial real estate in Milwaukee or elsewhere in Wisconsin and believe your property tax assessment overshoots market value, Wisconsin law gives you a remedy to recover the excess tax you paid.  Wisconsin allows a property owner to file an "excessive assessment" claim under Wis. Stat. § 74.37. The process is strict, the deadlines are sometimes unforgiving, and one missed step can end your claim before it starts. This guide outlines how to preserve your rights, avoid common mistakes, and meet key dates.

What Is an "Excessive Assessment" Claim?

An excessive assessment claim is a formal, written demand for a refund of the portion of your property tax that resulted from an assessment that exceeded the property’s lawful value. It is filed and served on your taxation district (for City of Milwaukee properties, typically the City Clerk). If that claim is disallowed, which most are, it can be further pursued in Milwaukee County Circuit Court. In circuit court, there would be a de novo determination of value under Wis. Stat. § 74.37.

Importantly, this remedy is generally available only after you have first timely objected to the assessment at the Board of Assessors and Board of Review.

Key Deadline: January 31

The most critical date in this process is January 31 of the year when the tax is payable. Your written claim must be served on the clerk of the taxation district by that date under Wis. Stat. § 74.37. There are no extensions and no grace period. If you pay property taxes in installments, January 31 will still govern the claim filing deadline, even if later tax installments are not yet due.

For Milwaukee commercial real estate owners, plan backward from January 31:

• Begin preparing your claim in December (earlier if possible).
• Confirm the correct clerk, method of service, and any holiday hours.
• Use a verifiable service method that satisfies service requirements referenced in Wis. Stat. § 801.11.
• Prior to service of your claim, confirm that your tax bill was paid. Your property tax (or a valid installment) must be timely paid under Wis. Stat. §§ 74.11 and 74.12. Nonpayment or late payment typically bars the claim, even if the assessment is excessive.

Municipal Response Timelines 

After your claim has been filed and served, it is important to monitor the taxation district’s response window. That will impact when you may need to file a claim in circuit court.

• The taxation district has 90 days to allow or disallow your claim. Disallowance may occur by express denial or by inaction within that 90-day period under Wis. Stat. § 74.37.
• Watch your mail. A disallowance notice must be sent by registered or certified mail. The clock to file in circuit court runs from your receipt of that notice.

If your claim is disallowed, either by express disallowance or nonaction, then you have 90 days from receipt of the certified/registered disallowance notice to commence an action in Milwaukee County Circuit Court under Wis. Stat. § 74.37.   The court proceeding would be de novo, such that you can present valuation evidence regardless of what the Board of Review considered. It is an opportunity to put forward a full appraisal and expert testimony to support your opinion of the value of your property.

Why Engage Counsel Early?

Commercial assessment disputes are valuation-heavy and deadline-driven. In Milwaukee, as well as elsewhere in Wisconsin, the success often turns on:

• Market-specific support for sales, rent, vacancy, and capitalization rates.
• A clean procedural record (Board of Review, timely tax payment, proper service).
• Knowledge of the assessor and municipal tendencies in handling property tax appeals.

Early coordination with experienced counsel and a qualified appraiser can preserve options and maximize leverage such that a resolution without litigation can be achieved.

Talk to a Milwaukee Property Tax Attorney

Our property tax team at Mallery s.c. represents owners and operators of office, retail, industrial, hospitality, and multifamily assets throughout Milwaukee and the state of Wisconsin. If your commercial assessment looks high, contact us at 414-271-2424 or fill out a contact form to evaluate your options under Wis. Stat. § 74.37.