Board signs multiple stipulations, dismisses objections for subpoena noncompliance and sets conditional Home Depot outcome

The West Bend City Board of Review on Nov. 6 approved dozens of stipulations reducing assessed values for both residential and commercial properties, handled multiple subpoena compliance reviews for large retailers, and set a contingent outcome for a Home Depot stipulation pending signature.

Assessor Jeff Yoder and the assessor’s attorney presented stipulations and evidence for properties across the city. Approved stipulations included a 16-unit apartment at 511 Mulberry (original $2,073,600; stipulated $1,664,900), Hobby Lobby at 1800 South Main (from $6,659,000 to $5,991,000), a 64-unit apartment (revised to $5,006,700), Arbor Trace Apartments (reduced from $6,104,000 to $4,467,000), and multiple other apartment reductions where the assessor recommended lower assessments after receiving additional documentation.

The board also reviewed subpoena compliance for retailers. Walgreens provided responses that led to stipulations; Cole's Strip Mall failed to comply with the board's subpoena and the board moved to dismiss the objection for lack of good-faith disclosure under Wis. Stat. 70.477(1)(a). The assessor explained that subpoenaed items such as unredacted leases, retail sales data, fixed-asset lists, and recent construction-cost records are often necessary to verify current valuation and that redacted or absent documents impede a full review.

Walmart’s counsel submitted a letter and a 2020 appraisal but did not supply unredacted lease information, retail sales data, or a fixed-asset list; the assessor characterized that response as largely nonresponsive and recommended dismissal. The board discussed litigation history and prior extensions, and, with no Walmart representative present to argue the case, the board moved forward consistent with the assessor's recommendation.

By contrast, Fleet Farm (3815 West Washington) provided full compliance with the subpoena; the assessor confirmed the assessment's validity and the board approved a waiver request allowing the taxpayer to proceed directly to circuit court if they so choose.

Home Depot's agent, John Evans of Ernst & Young, said he had not been authorized to sign a stipulation on behalf of Home Depot that day and requested a short window to obtain internal approval. The board voted to accept a conditional approach: if the signed stipulation (reducing the assessment from $13,161,000 to $11,943,700 and preserving the taxpayer's right to appeal) is provided by the close of business on Nov. 7, the board will sign it; if not, the board will waive the matter through to circuit court at the original assessment number and authorize the chair to sign the appropriate document.

The Board of Review completed its remaining agenda items after the Home Depot contingency and adjourned pending execution of the Home Depot document or waiver.