Wisconsin Court of Appeals Affirms Property Tax Assessment of Lowe’s Big Box Store

The Wisconsin Court of Appeals July 7 affirmed the circuit court’s order upholding a property tax assessment. Lowe’s Home Centers, LLC (Taxpayer) challenged the property tax assessment of its big box store as excessive. The circuit court affirmed the City of Wauwatosa’s assessment, determining that the assessment complied with Wisconsin law, and that Taxpayer didn’t present significant contrary evidence. Taxpayer appealed. The appeals court noted that: 1) Taxpayer didn’t identify any flaw in the computer-assisted mass appraisal model and didn’t provide any additional information to support its argument; 2) Taxpayer failed to show that a mass appraisal didn’t occur or ...