Agricultural Forest Classification - Roads and Similar Issues

  1. Do parcels separated only by a road remain contiguous to each other?

  2. Does "road" as a boundary mean only federal, state, county, or town roads? Do private roads qualify as "roads"?

  3. Is a driveway used for a residence and farm buildings considered a road?

  4. Does railroad property owned by a railroad company, or railroad property containing a right-of-way, get treated in the same manner as roads?

  5. Are parcels owned by the same owner and separated by a municipal or county boundary considered contiguous?

  1. Do parcels separated only by a road remain contiguous to each other?

  2. Yes. Under state law (sec.70.32(2)(c)1d, Wis. Stats.), the term "contiguous" means separated only by a road.

  3. Does "road" as a boundary mean only federal, state, county, or town roads? Do private roads qualify as "roads"?

  4. A road includes any public way. Therefore, a private road or driveway is not considered a road for purposes of administering this law.

  5. Is a driveway used for a residence and farm buildings considered a road?

  6. No. Driveways that serve a residence and farm buildings (not dedicated to the municipality) are not considered a road for purposes of administering this law.

  7. Does railroad property owned by a railroad company, or railroad property containing a right-of-way, get treated in the same manner as roads?

    Railroad property:

    • Owned by a railroad is private property with a separate owner and is not treated as a road
    • Railroad property having a right-of-way is not treated as a road

  8. Are parcels owned by the same owner and separated by a municipal or county boundary considered contiguous?

  9. Yes. Parcels separated by municipal or county boundaries are considered contiguous.

​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

February 8, 2018