Wisconsin Statutes
Wis. Stat. § 74.39 (2026)
Court-ordered reassessment
✓ current as of July 2026
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74.39(1)(1) Court may order. Except as provided in sub. (3), in any action under s. 74.35 (3) or 74.37 (3), if the court determines that a reassessment of the property upon which the taxes were paid is necessary, the court, before entering judgment, shall continue the action to permit reassessment of the property. If, based on the reassessment, the court determines that the amount of taxes paid by the plaintiff is not excessive, judgment shall be entered for the defendant. If, based on the reassessment, the court determines that the amount of taxes paid by the plaintiff is excessive, judgment shall be entered for the plaintiff for the amount of the excessive taxes paid.
74.39(2)(2) Challenge of reassessment. The validity of a reassessment under sub. (1) may be challenged under s. 75.54. A reassessment under s. 75.54 shall be made by the assessor of the assessment district in which the property to be reassessed is located.
74.39(3)(3) Exception. The court may proceed to judgment without ordering a reassessment under sub. (1), if the court finds that to do so is in the best interests of all parties to the action and if the court is able to determine the amount of unlawful taxes with reasonable certainty.
74.39 AnnotationWhen a court finds an assessment excessive, under sub. (3) it must order a reassessment unless it finds that: 1) proceeding to judgment is in the parties’ best interests; and 2) the court is able to determine the amount of unlawful taxes with reasonable certainty. In this case, the circuit court made both of these findings but failed to explain the reasoning behind its decision. When a circuit court fails to explain its reasoning, the appellate court may search the record to determine whether it supports the court’s discretionary decision. West Capitol, Inc. v. Village of Sister Bay, 2014 WI App 52, 354 Wis. 2d 130, 848 N.W.2d 875, 13-1458.
Notes of Decisions
Cited in 11
cases (2 in the last 5 years), 1933–2025 · leading case: Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001).
Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001). “Wis. Stat. § 74.39 (1). However, even if a reassessment is necessary, the court may still proceed to judgment if it is in the best interests of all parties to the action.”
West Capitol, Inc. v. Vill. of Sister Bay, 2014 WI App 52 (Wis. Ct. App. 2014). “See Wis. Stat. § 74.39 (1). Instead, the court proceeded to judgment without ordering a reassessment, finding that doing so would be "in the best interest of all the parties to the action" and that the court was "able to determine an appropriate and valid assessment for the…”
Trailwood Ventures, LLC v. Vill. of Kronenwetter, 2009 WI App 18 (Wis. Ct. App. 2008). “If, based on the reassessment, the court determines that the amount of taxes paid by the plaintiff is not excessive, judgment shall be entered for the defendant.”
U.S. Oil Co. v. City of Milwaukee, 2011 WI App 4 (Wis. Ct. App. 2010). “Wis. Stat. § 74.39 (1). However, even if a reassessment is necessary, the court may still proceed to judgment if it is in the best interests of all parties to the action.”
Allright Props., Inc. v. City of Milwaukee, 2009 WI App 46 (Wis. Ct. App. 2009). “§ 74.39 does not authorize a court in a suit for refund of excess taxes to impose a greater tax burden on the taxpayer than the assessment established by the board of review).”
Milwaukee Cnty. v. City of Milwaukee, 246 N.W. 447 (Wis. 1933). “The material facts alleged in the petition and undisputed or stipulated by the parties are summarized as follows: Sec. 74.39, Stats., in terms provides that county treasurers should commence the sale of lands for delinquent taxes levied thereon in 1931 on June 14, 1932, and…”
Ahrens v. Town of Fulton, 2000 WI App 268 (Wis. Ct. App. 2000). “Assessors should assess garages, sheds, and other free standing structures as real estate if the mobile home owners own the land or as personal property if they do not own the land.”
Scott K. Matthews v. City of Madison (Wis. Ct. App. 2025). “But we discern no point in the record at which the City requested that the court order that the proceedings be continued so that a reassessment could be performed.”
North Cent. Conservancy Trust, Inc. v. Town of Harrison (Wis. Ct. App. 2023). “5 “The court may proceed to judgment without ordering a reassessment under [§ 74.39](1), if the court finds that to do so is in the best interests of all parties to the action and if the court is able to determine the amount of unlawful taxes with reasonable certainty.”
Metro. Assocs. v. City of Milwaukee (Wis. 2018). “399 do not permit the 8 There has been no argument advanced here that the Southgate Apartments are a "special-purpose" property.”
Metro. Assocs. v. City of Milwaukee (Wis. 2018). “399 do not permit the 8 There has been no argument advanced here that the Southgate Apartments are a "special-purpose" property.”
— Wis. Stat. § 74.39(1) — 2 cases
North Cent. Conservancy Trust, Inc. v. Town of Harrison (Wis. Ct. App. 2023). “5 “The court may proceed to judgment without ordering a reassessment under [§ 74.39](1), if the court finds that to do so is in the best interests of all parties to the action and if the court is able to determine the amount of unlawful taxes with reasonable certainty.”
Scott K. Matthews v. City of Madison (Wis. Ct. App. 2025). “But we discern no point in the record at which the City requested that the court order that the proceedings be continued so that a reassessment could be performed.”
— Wis. Stat. § 74.39(3) — 3 cases
Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001). “Wis. Stat. § 74.39 (1). However, even if a reassessment is necessary, the court may still proceed to judgment if it is in the best interests of all parties to the action.”
U.S. Oil Co. v. City of Milwaukee, 2011 WI App 4 (Wis. Ct. App. 2010). “Wis. Stat. § 74.39 (1). However, even if a reassessment is necessary, the court may still proceed to judgment if it is in the best interests of all parties to the action.”
Scott K. Matthews v. City of Madison (Wis. Ct. App. 2025). “But we discern no point in the record at which the City requested that the court order that the proceedings be continued so that a reassessment could be performed.”
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