Announcement of Wisconsin Supreme Court Decision

March 2, 2023

To: Statutory Assessors, Assessors, Real Property Listers, County Clerks & Treasurers, Municipal Clerks & Treasurers

The Wisconsin Department of Revenue (DOR) would like to inform you of a Wisconsin Supreme Court decision, Lowes' Home Centers, LLC  v. City of Delavan.

The decision affirmed the city of Delavan's assessments of the Lowe's property. The assessments were developed consistent with sec. 70.32, Wis. Stats., and the Wisconsin Property Assessment Manual (WPAM).


Decision Summary