Agricultural and Undeveloped Land – Miscellaneous

​​Sec. 70.32, Wis. Stats.

1. Is agricultural forest a separate class or a subclass of undeveloped land?


2. Do the agricultural forest and/or undeveloped land classes have any impact on the assessor's class comparisons for assessment compliance purposes?

1. Is agricultural forest a separate class or a subclass of undeveloped land?
   
   

   Agricultural forest (class 5m) is a separate property class and is not a subclass of undeveloped land (class 5).



2. Do the agricultural forest and/or undeveloped land classes have any impact on the assessor's class comparisons for assessment compliance purposes?
   
   

   Yes. For assessment compliance purposes, under state law (sec. 70.05, Wis. Stats.) the assessed values of undeveloped land (class 5), agricultural forest (class 5m), productive forest (class 6), and other (class 7) are combined.
   

Questions?

Contact the appropriate Equalization Bureau District Office.