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Wisconsin Department of Revenue

 "Agricultural Forest" and "Undeveloped Land"
Classification and Valuation

Ownership

  1. If Mary Smith owns a parcel that is wholly agricultural land and John Smith, her husband, owns an adjacent parcel with forest land contiguous to his wife's agricultural parcel, is the forest land owned by John Smith to be classified as agricultural forest?
  2. If "Farmer Smith" owns a parcel that is wholly agricultural and "Farmer Smith & Son" own an adjoining wooded parcel is the latter considered agricultural forest even though two different names appear on the deeds?
  3. Would the following ownership situation be considered the same owner? "Dennis Johnson" owns a parcel that is wholly agricultural and "Cedar View Farms" (owned by Dennis Johnson) owns an adjoining wooded parcel but the properties are titled differently.
  1. If Mary Smith owns a parcel that is wholly agricultural land and John Smith, her husband, owns an a adjacent parcel with forest land contiguous to his wife's agricultural parcel, is the forest land owned by John Smith to be classified as agricultural forest?

    Yes. Wisconsin's Marital Property law recognizes that legal title would be held by both, for both parcels, and therefore the forest land would be properly classified as agricultural forest.

  2. If "Farmer Smith" owns a parcel that is wholly agricultural and "Farmer Smith & Son" own an adjoining wooded parcel is the latter considered agricultural forest even though two different names appear on the deeds?

    No. This is not agricultural forest because of two different owners.

  3. Would the following ownership situation be considered the same owner? "Dennis Johnson" owns a parcel that is wholly agricultural and "Cedar View Farms" (owned by Dennis Johnson) owns an adjoining wooded parcel but the properties are titled differently.

    If "Cedar View Farms" is a legal entity (e.g. corporation) then the contiguous parcels are not owned by the same entity. If "Cedar View Farms" is not a legal entity and both parcels are deeded to Dennis Johnson then the same owner exists for both parcels.

For more questions concerning Agricultural Forest and Undeveloped Land Classification and Valuation, please contact the appropriate equalization district supervisor.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Division of State and Local Finance
Bureau of Property Tax
Equalization Section
Mail Stop 6-97
P.O. Box 8971
Madison, WI 53708-8971
Fax: (608) 264-6897

Last updated January 16, 2008