West Bend Board of Review denies late-filed extraordinary-circumstance waiver for three parcels

The West Bend City Board of Review voted on Nov. 6 to deny an extraordinary-circumstance waiver for three tax parcels after concluding the assessor had complied with statutory mailing requirements and that the taxpayer had not shown sufficient cause to allow a late hearing.

Chair John Corbett opened the matter by noting the board’s role was to determine only whether to allow a hearing under Wisconsin Statute 70.47(7). Assessor’s counsel told the board that reassessment notices and tax bills must be sent to the tax-bill address and that taxpayers are responsible for keeping that address current, and therefore the asserted alternate-notification issue did not constitute good cause.

Dimitric Tyrone Walker, who identified himself to the board and said he prefers to go by his middle name, told members he had been out of state caring for a relative with breast cancer and that email is his primary form of communication. Walker said he uses his parcels for staging a nearby riverwalk project and was surprised by what he described as a large increase in assessed value. "I go by my middle name Tyrone... I appreciate the opportunity ... to hear what I had to say about the tax increase, to my 3 partials," he said, and later added, "So basically, a 290% increase on my assessment of my property is acceptable. Right?"

After hearing from the taxpayer and staff, Chair Corbett moved to deny the extraordinary-circumstance waiver for the three parcels (tax key numbers were read into the record). A board member seconded the motion; the board voted in favor and the motion carried. The board directed the taxpayer to consult with the assessor’s office going forward so that any communication gaps can be addressed prior to next year’s assessments.

The denial is procedural: it prevents a Board of Review hearing on the late-filed objections but does not preclude the taxpayer from other remedies available under law or from raising issues next assessment cycle.