Agricultural Forest Classification - 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 classified as Agricultural Forest?

  2. If "Farmer Smith" owns a parcel that is wholly agricultural and "Farmer Smith and Son" own an adjoining wooded parcel, is the latter (wooded parcel) 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 adjacent parcel with forest land contiguous to his wife's agricultural parcel, is the forest land owned by John Smith classified as Agricultural Forest?

    Yes. Under Wisconsin's Marital Property law, the legal title is held by both husband and wife for both parcels. Therefore, the forest land is properly classified as Agricultural Forest.

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

    No. There are two separate owners, making the Agricultural Forest Classification impossible.

  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 (ex: 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.

    If you have additional questions on Agricultural forest and Undeveloped Land Classification and Valuation, contact the appropriate Equalization Bureau District​ Office​.

​FOR MORE INFORMATION PLEASE CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Division of State and Local Finance
Equalization Bureau
PO Box 8971
Madison, WI 53708-8971
Fax: (608) 264-6897

​January 26, 2018