1998 Use-Value Guidelines for Agricultural Assessment
Division of State and Local Finance
Since 1974, the State of Wisconsin Constitution has allowed for the preferential assessment of agricultural land for property tax purposes. In 1995, the Budget Act changed the standard for assessing agricultural land from market value to use-value. The goal of this legislation is to protect Wisconsin's farm economy and curb urban sprawl by taxing farmland based on its agricultural productivity, rather than its potential for development. The legislation authorizing use-value assessment provided for the creation of the Farmland Advisory Council. One of the duties of the Farmland Advisory Council has been to advise the Department of Revenue on the rules and guidelines regarding implementation of use-value assessment. The agricultural values included in this report represent the culmination of the council's work.
The following table lists the counties that have taxable agricultural lands subject to use-value assessment. Clicking on any county's name will link the viewer to a page showing use-values for every municipality in that county. Values are differentiated into three tillable soil grades and pasture land. Although values were estimated for all municipalities, not all them have land classified as agricultural. Use-value assessment will be phased-in over a ten-year period beginning in 1998.
Municipal Coding System
The coding system is a five digit system. As a rule all counties are coded in alphabetical order. Towns, villages and cities are coded in alphabetical order within the county in which they lie.
The first two digits identify the county. Seventy-one of seventy-two Wisconsin counties are listed. There is no taxable agricultural land in Menominee county. The counties are listed in alphabetical order beginning with Adams (01) and ending with Wood (71). The next digit is significant of the level of local government. A "0" in this position designates a township, a "1" indicates a village, a "2" means a city.
Any inquiries should be directed to bapdor@revenue.wi.gov.
Last updated January 23, 2003