Agricultural Forest and Undeveloped Land - Ownership

​​Sec. 70.32, Wis. Stats.

  1. If Mary Smith owns a parcel that is wholly agricultural land and Mary's spouse John Smith owns an adjacent parcel with forest land contiguous to the agricultural parcel, is the forest land owned by John Smith classified as Agricultural Forest?

  2. Farmer Smith owns a parcel that is wholly agricultural and Farmer Smith and Farmer Johnson own an adjoining wooded parcel. Is the wooded parcel considered Agricultural Forest even though two different names appear on the deeds?

  3. In the following example, is the ownership situation considered the same owner? Example: 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.


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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