Mallery s.c. Secures Excessive Assessment Ruling for Milwaukee Westin Hotel, Obtaining Over $19 Million in Reductions Due to Overvaluation
Milwaukee, WI — Mallery s.c.’s Property Tax Litigation Group has obtained a favorable decision from the Milwaukee County Circuit Court in a two-year property tax appeal on behalf of JSWD WI Venture I, LLC, the owner of the Westin hotel at 550 N. Van Buren Street in downtown Milwaukee.
In a written decision issued July 16, 2026, following a multi-day trial, the Court found that the City of Milwaukee’s assessments of the 220-room, full-service hotel were excessive for both the 2022 and 2023 tax years. The Court adopted the valuation presented by JSWD’s appraiser, Laurence Allen, setting the property’s value at $28 million as of January 1, 2022, and $28.94 million as of January 1, 2023 — well below the City’s assessments of $38 million.
Case background
The dispute centered on a recurring and consequential question in Wisconsin hotel tax appeals: how much of a branded hotel’s income reflects the value of the real estate itself, versus the value of its franchise brand, reservation network, and management, which are intangible business assets that are not subject to property tax under Wis. Stat. § 70.112(1). The City’s assessors relied on the “Rushmore Approach,” a valuation method that deducts only franchise and management fees as line-item expenses. The Court found that methodology, as applied here, failed to remove the full intangible value the Westin brand and Marriott Bonvoy reservation system contributed to the hotel’s income. Therefore, the Court determined that the City’s valuation was not supported by sufficient analysis or credible testimony.
The Court’s decision draws heavily on Walgreen Co. v. City of Madison and related Wisconsin case law holding that inclusion of business value in a real estate assessment “should be the exception, not the norm,” and that an assessor’s task is “to value the real estate, not the business concern which may be using the property.”
Statement from Attorney Christopher L. Strohbehn
“This decision reinforces a principle that matters well beyond one hotel: assessors have to separate what the real estate is worth from what the brand and the business are worth. I am pleased the Court agreed with the record we built at trial. I am also thankful for the trust our client placed in our team here and Mallery s.c., and I am proud of the hard work and effort that went into achieving this result.”
About Mallery s.c.’s Property Tax Litigation Group
Mallery s.c.’s Property Tax Litigation Group represents commercial property owners across Wisconsin in excessive assessment appeals, including hotel, retail, and industrial properties, under Wis. Stat. §§ 70.32, 70.47, and 74.37. The team is led by Attorneys Christopher L. Strohbehn, Attorney Russell J. Karnes and Attorney Hannah E. Rodriguez.
About Mallery s.c.
Mallery s.c. is a diversified, full-service law firm based in Milwaukee. Our attorneys are experienced in handling a broad range of needs, effectively covering all the legal aspects of life, business and litigation. We offer exceptional counsel, solutions, and legal services while developing trusted, collaborative relationships with our clients. Many clients choose to maintain a long-term relationship with us because they know we always have their best interest at heart. Members of the firm have been recognized by The Best Lawyers in America and have been named Super Lawyers and Rising Stars.
For more information on Mallery s.c. and its lawyers, please visit www.mallerysc.com
NOTE: This press release was submitted to Urban Milwaukee and was not written by an Urban Milwaukee writer. While it is believed to be reliable, Urban Milwaukee does not guarantee its accuracy or completeness.
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