Good morning.

Tuesday in Whitewater will be sunny with a high of 23. Sunrise is 7:07 and sunset is 5:10 for 10 hours 4 minutes of daytime. The moon is a waning gibbous with 96.5 percent of its visible disk illuminated.
The Whitewater Common Council meets at 6 PM.
Around this week in 1637, Tulip Mania collapses within the Dutch Republic.
CLAIM:
On December 16 of last year, during public comment at a Whitewater Common Council meeting, a local student-rental landlord offered examples of the property-tax assessments of some other homes in four communities along a narrow set of parameters. His transcribed remarks appear below:
I compared taxes and I brought some comparables from other communities around us.
It’s not a big sample. It’s just other houses in the other communities that are priced within $5,000 a month, fair market value. So my home has gone up, again, 71% since 21, on the city portion, and the school portion’s actually dropped nine.
I picked a home in Elkhorn that is, fair market value is within $2,000 of mine. Their property taxes on the city portion over the last four years are up 15%. Their school taxes are up 10%.
Their overall city portion of their tax bill in 2025 is $2,284. Mine is $2,732, $500 more. You can do the math on the percentage.
Picked a home in Delavan, $1,000 less fair market value than mine. Their property tax increase on the city portion of their bill since 21 is up 12%. The school district portion of their bill is up 17%.
It’s kind of hard to compare school districts a lot because they maybe had a new building done, but everybody has school district referendums on their bills, different amounts of money. So again, their total city tax portion of the bill, $2,446, mine $2,731. Lake Geneva, they’re a different kind of an outlier, but I’m comparing the four cities.
Only have four cities that are predominantly in Walworth County. They have an awful lot of high-end homes out on Lake Geneva that kind of subsidize a lot of the other ones. Their property tax increase since 2021 for the city portion of the bill is 8%.
ASSESSMENT:
So one student-rental landlord of an inherited business picks a tiny group of homes from four other communities that are similar to his home in market value and offers this as a statistically meaningful sample for Whitewater?
If these remarks came from someone who was unfamiliar with any recognized empirical method, one would simply smile and ignore the comments. These are instead the words of a former member of the Whitewater Community Development Authority, former chairman of that body, former member of the Whitewater School Board, former president of that board, and (if I have this correctly) someone who claims a knowledge of finance.
He does admit, at least, that “it’s not a big sample.” No it’s not. His sample is the opposite of big.1
People have — and must always have — a right to speak to the Whitewater Common Council. That includes this gentleman as much as any other. That right, however, does not include having their arguments taken seriously.
Sometimes arguments are weak, sometimes samples are underpowered. This landlord’s public comments from December 16 would be one of those times.
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- The opposite of big is small. ↩︎
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