In a recent decision by the Court of Appeals, dated November 6, 2025, the court affirmed a lower court’s ruling in favor of Scott K. Matthews against the City of Madison. The case involved an excessive assessment claim where Matthews argued that his property was overvalued for tax purposes by the city, leading to an inflated tax bill for 2023. The circuit court had ruled in Matthews’ favor, granting him a refund of $2,579.09 after determining that the city’s assessment failed to account for location-based value differences among neighborhoods.
The City of Madison appealed the decision, arguing that the circuit court lacked competency to hear the case under small claims procedures and erred in its judgment regarding property valuation. However, the Court of Appeals rejected these arguments due to insufficient records and found no error in the circuit court’s findings. The appellate court also noted that the city forfeited its argument regarding reassessment by failing to raise it adequately during earlier proceedings.
Source: 2025AP335_Matthews_v_City_of_Madison_Opinion_Wisconsin_Court_of_Appeals.pdf
