The Commission consists of three full-time commissioners who are nominated by the Governor, with the advice and consent of the State Senate, for staggered six-year terms. Current Commissioners and their terms are listed below:
Commissioners
Expiration of Term
Elizabeth Kessler, Chair March 1, 2031
Jessica Roulette March 1, 2027
Elizabeth Hoffmann March 1, 2029
Commissioner Kessler, Chair
Elizabeth Kessler is the Chairperson of the Tax Appeals Commission. She was appointed to that
position in 2019, and reappointed to a second six-year term in 2025. Prior to her service on the Commission, she served on the Board of Review for the City of Milwaukee and the City Assessor's Office. She spent more than a decade working on legal and public policy issues in emerging technology, representing and advising libraries, schools, companies, and non-profit organizations. She is co-author of
Privacy in the 21st Century: Issues for Public, School, and Academic Libraries. Commissioner Kessler has spoken at many continuing education programs for lawyers, educators, and property assessors; and at events for small business owners and general audiences, including a panel chaired by Dr. Angela Merkel, on Internet Safety for Families, for the Christian Democratic Union political party. She graduated from the University of Wisconsin School of Law and Smith College.
Commissioner Roulette
Jessica L. Roulette was appointed to the Tax Appeals Commission in April 2021. Prior to her service on the Commission, she was an attorney with Legal Action of Wisconsin for over 20 years, most recently serving as the Coordinator of the firm's Consumer Priority Committee. While at Legal Action of Wisconsin, she represented low-income individuals in consumer, elder, family law, and housing issues. Prior to joining Legal Action of Wisconsin, she clerked for the Honorable Lee M. Jackwig of the U.S. Bankruptcy Court in the Southern District of Iowa. Commissioner Roulette graduated from the University of Wisconsin School of Law and Amherst College.
Commissioner Hoffmann
Elizabeth Hoffmann was appointed to the Tax Appeals Commission
in August 2026. Prior to her service on the Commission, for the last 25 years
she taught in the Law & Society Program at Purdue University. During that
time, she has also held visiting scholarly positions at the London School of
Economics, the University of California - Berkeley Center for the Study of Law
& Society, the University of Wisconsin School of Law, Marquette University,
and the University of Wisconsin - Milwaukee. She is the author of “Taxation,
Lactation, and Validation: the symbolic power of tax law to legitimize breast
milk expression,” the books Lactation at Work: Expressing Milk,
Expressed Concern, and the Expressive Value of Law and Co-operative
Workplace Dispute Resolution - Organizational Structure, Ownership, and
Ideology, and dozens of other academic articles. Commissioner Hoffmann
graduated from the University of Wisconsin School of Law, and from the
University of Wisconsin - Madison with a Ph.D. and M.S. in Sociology, as well
as JBA and BA bachelor's degrees.