Assessment Updates

May 7, 2019

To: Statutory Assessors, Assessors, Real Property Listers, County Clerks and Treasurers, Municipal Clerks and Treasurers


The Wisconsin Department of Revenue would like to inform you of the following two property assessment related items – a law change and a Wisconsin Supreme Court decision.

  1. Law Change:2019 Wisconsin Act 2
    • Current law
      • Assessors are required to distribute an assessment notice to property owners whose assessment changed from the previous year
      • Distribution is required 15 days before the Board of Review (BOR) except for revaluations when the notice must be sent at least 30 days before BOR
    • Change effective January 1, 2020
      • Assessors are not required to distribute an assessment notice for land classified agricultural when the change is less than $500 from the previous year
      • Assessment changes in all other classifications continue to require a notice
      • The same 15-day and 30-day distribution periods continue

  2. Wisconsin Supreme Court Decision:Peter Ogden Family Trust of 2008 v. Board of Review for Town of Delafield
    • Overview
      • The decision reviews an agricultural classification determination for property tax purposes
      • In 2016, the Town of Delafield BOR reclassified two lots owned by The Peter Ogden Family Trust from agricultural to residential
      • The BOR believed that to qualify for agricultural  classification, the land must be farmed for a business purpose
    • Decision
      • The BOR did not act according to law when it based its decision on an erroneous belief that a business purpose was required for agricultural classification
      • A business purpose is not required for agricultural classification so long as land is devoted primarily to "agricultural use" as defined by state statutes and administrative rules
      • That use does not need to be carried out for a business purpose for the land to qualify as agricultural land
      • Remanded back to the BOR that (1) overturn the assessor's assessment and classify the appropriate portions of the two lots as agricultural and agricultural forest (2) affix a value to the two lots
    • Agricultural classification
      • The Court decision does not modify the current interpretation of state statutes, administrative rules or the Wisconsin Property Assessment Manual, which provide the requirements for classifying agricultural land
      • Agricultural land must be devoted primarily to a qualifying agricultural use during the prior production season and compatible with agricultural use on January 1 of the assessment year
      • Agricultural classification does not require a business purpose

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