Division of State and Local Finance
2000 Use Value Guidelines for Agricultural Assessment
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 following table lists the counties that have taxable agricultural lands subject to use value assessment. Each county name links to a separate page that lists the approved agricultural use value guidelines for each municipality in that county. Use values are differentiated into three tillable soil grades and pasture land. Although values were estimated for all municipalities, not all municipalities contain land classified as agricultural.
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 - "0" designates a township, "1" indicates a village, and "2" means a city. An asterisk (*) following the municipal name indicates a village or city that is located in more than one county.
Inquiries should be directed to bapdor@revenue.wi.gov.
Last updated January 23, 2003