Undeveloped Land Classification

  1. Do road right-of-ways and fallow Agricultural Land belong in the Undeveloped Land Class?

  2. Does all property included in Class 5 (Undeveloped Land) have to be assessed at 50%?

  3. When does a sparsely treed, cutover parcel become Undeveloped, instead of Productive Forest?

  4. At what point does a new tree plantation become Forest? Would it be after two or three years, or when the trees are Christmas tree height?

  5. How do assessors distinguish between applying the Residential class or the Undeveloped class when looking at smaller parcels of vacant land?

  1. Do road right-of-ways and fallow Agricultural Land belong in the Undeveloped Land class?

  2. Yes. Road right-of-ways and fallow Agricultural Land are included in Class 5 (Undeveloped Land).

  3. Does all property included in Class 5 (Undeveloped Land) have to be assessed at 50%?

  4. Yes. All property in Class 5 (Undeveloped Land) must be assessed at 50% of the district's general level of assessment.

  5. When does a sparsely treed, cutover parcel become Undeveloped, instead of Productive Forest?

  6. Generally, a sparsely treed cutover parcel is classified as 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.

  7. At what point does a new tree plantation become Forest? Would it be after two or three years or when the trees are Christmas tree height?

    • If the newly planted trees are not Christmas trees, orchards, or nursery stock, the land the trees are growing on is classified as Forest Land and valued at market value the year after planting
    • If Christmas trees, orchards, or nursery stock have been planted, the land under the trees is classified and valued according to its agricultural use value.

  8. How do assessors distinguish between applying the Residential class or the Undeveloped class when looking smaller parcels of vacant land?

  9. The 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 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

​February 8, 2018