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Wisconsin Repeals Tax on Telecommunications Towers

On July 3, 2025, Wisconsin Governor Tony Evers signed 2025 Wisconsin Act 15 into law, marking a significant milestone for the telecommunications industry in the state. This new legislation specifically exempts radio,...more

Surplus Funds from Tax Sales are a Property Interest

On May 25, 2023, the U.S. Supreme Court held that a Minnesota county’s retention of the excess proceeds from sale of a homeowner’s property to satisfy a tax lien violated the Takings Clause. This decision recognizes that...more

Hold the Sauce! Nebraska Denies Tax Exemption for University Food Court

In the latest skirmish in an ongoing battle between taxing authorities and institutions of higher education, the Nebraska Tax Equalization and Review Commission recently affirmed a decision that denied a property tax...more

Property Tax Assessment Season is Upon Wisconsin Taxpayers – City of Milwaukee Appeal Deadline is May 15th

Spring is in the air, and so is property tax assessment and appeal season. Each municipality has different procedures and deadlines on advising its taxpayers of the 2023 tax assessments. These deadlines are critical and, if...more

Wisconsin Taxpayers Must Pay Property Taxes Before Filing a Refund Claim

In November 2022, the Supreme Court of Wisconsin clarified the procedural requirements for taxpayers to challenge their property taxes. Although several taxpayers historically filed protective refund claims upon receipt of...more

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