Use-Value Assessment Common Questions

  1. If the zoning requires a minimum five acres to split off as a residential parcel, why can't I use that acreage requirement as the land "necessary for the location and convenience" of the agricultural improvements, when the agricultural buildings include a residence?

  2. A 40-acre parcel classed as Agricultural (Class 4) in 2018 sold during that year. The property was re-zoned residential and a subdivision approval was granted before January 1, 2019. As of June 2019, the parcel was covered with last year's crop stubble. Do the earlier activities indicating a future use change and the lack of use in agricultural meet the rule's criteria of "incompatible with agricultural use?"

  3. Can a municipality pass an ordinance against using land for agricultural purposes, which in effect would disallow use value assessment of that land?

  4. Should land that is actively used for agricultural purposes, in violation of a local ordinance prohibiting agricultural use, still be classified as agricultural land?

  5. Is land enrolled in the Conservation Reserve Program (CRP) considered an agricultural use?

  6. Can land enrolled in other programs be considered an agricultural use?

  7. When is Forest land properly classified as pasture land?

  8. Are small parcels of land eligible for agricultural classification?

  9. What is the proper classification for each of the following parcels?

  10. How are site acres of Other (Class 7) determined? How does a property owner appeal the assessor's determination of the size of the farm site?

  11. How is the classification of Other (Class 7) improvements determined? What factors are used to make this determination? Is it proper to classify a set of improvements by listing the agricultural outbuildings as Other (Class 7) and the residence as Residential (Class 1)?

  12. How should the site acres for Other (Class 7) lands be valued? Should they be valued as one or two acre parcels? Should the fact that the site is part of a larger parcel be considered?

  13. How should an assessor classify tillable land where the Wisconsin Department of Natural Resources purchased an easement that does not allow tilling or grazing the land?

  14. How is a 20-acre parcel with a one-acre building site and 19 acres of grazing area for a horse classified? Are the 19 acres considered an agricultural use?

  15. A person bought a parcel of Agricultural and Forest land during 2018 for substantially more than the 2018 assessment. The municipality was revalued in 2019. For 2019, the assessor assessed the Agricultural land using the published 2019 use-values. The remaining Forest land was assessed using the 2018 selling price minus the 2019 use-value of the Agricultural lands. Was this correct?

  16. Is there a conversion charge for converting Agricultural land to another use?

  17. Can Board of Review (BOR) members view the property in person determine whether a piece of property is used for pasture, rather than woods?

  18. Is maple sap gathering considered an agricultural activity, and if so, how should this type of land be assessed?

  19. Are licensed game farms considered an agricultural use?

  20. Is aquaculture an agricultural use?

  21. Is cranberry production an agricultural use?

  22. Is nursery stock production an agricultural use?

  23. How are use-values determined?

  24. How does an assessor know if acreage is enrolled in any program eligible for use-value assessment if the land is not currently being used for agriculture?

  25. How should the phrase "production season" as specified in administrative rule (tax 18.06(1), Wis. Adm. Code), be applied in determining eligibility for agricultural use valuation?

​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