Sec. 70.32, Wis. Stats.
Yes. Road ROWs and fallow agricultural land are included in Undeveloped Land (class 5).
Yes. All property in Undeveloped Land class 5) must be assessed at 50 percent of the district's general level of assessment.
Generally, a sparsely-treed, cutover parcel is classified as Productive Forest Land since its highest and best use is for forestry purposes. It is differentiated from Undeveloped Land (fallow) since fallow is generally in transition from agricultural use to its next biological succession, which is wooded growth.
Wisconsin Property Assessment Manual states the Residential class includes most property where the predominant use is for living purposes. It also includes vacant land where the most likely use would be residential development if the land in question does not meet the definition of agricultural land.
If you have additional questions on agricultural forest or Undeveloped Land, contact the appropriate
Equalization Bureau District Office.
MS 6-97WISCONSIN DEPARTMENT OF REVENUE Division of State and Local Finance Equalization Bureau PO Box 8971 Madison, WI 53708-8971 Fax: (608) 264-6897
Miscellaneous - Agricultural Forest and Undeveloped Land