Board upholds denial of valuation hearings for six commercial parcels after procedural review

The Kenosha Board of Review on July 24 upheld the assessor's denial of valuation hearings for six commercial parcels after a procedural review of submitted materials and testimony. Agent Andre Disland represented tenants for the six parcels and argued tenants were authorized by lease to appeal and had submitted all available lease documents; the assessor's office said several parcels lacked required income and expense information. The board heard the parties and decided each parcel separately, ultimately voting to uphold the denials for items 4A through 4F.

Andre Disland told the board the tenants had provided lease excerpts and other available materials and that four of the parcels are Wendy's restaurants and two are CVS stores; he said tenants often do not possess landlords' income statements, and that the tenants had submitted everything they could. The assessor's representative explained the city requests three years of income and expense information, IRS schedules and all leases when the income approach is relevant, and expressed concern about fairness to other property owners if exceptions were made. After reviewing statutory standards and the evidence, the board agreed to make separate motions for each parcel and, on roll calls, upheld the assessor's denial for each of the six parcels.

The board's action preserves the assessor's procedural determination that the statutory requirements for providing income/expense information were not satisfied for the contested parcels; the clerk indicated the denials were carried for items 4A through 4F and the record will reflect that each procedural denial stands.