Property Assessment.

Byline: Derek Hawkins

WI Supreme Court

Case Name: State of Wisconsin ex rel. Ronald L. Collison v. City of Milwaukee Board of Review

Case No.: 2021 WI 48

Focus: Property Assessment

The petitioner, Ronald Collison, seeks review of an unpublished per curiam decision of the court of appeals affirming the City of Milwaukee Board of Review's (Board) determination that his property was properly assessed at a value of $31,800. Collison argues that because the property is contaminated he cannot sell it, and that accordingly the assessed value should be zero dollars. Specifically, Collison contends that the assessor erred by basing the assessment on the property's income-generating potential as a parking lot without reducing the value to account for the contamination that is present. He further argues that the City of Milwaukee Environmental Contamination Standards (CMECS) conflict with Wis. Stat. 70.32 (2017-18).

We conclude that by utilizing the income approach to value the property according to its highest and best use as a parking lot, the assessor properly considered the...