​​​​​​Sec. 70.32, Wis. Stats.

1. If Mary Smith owns a parcel that is wholly agricultural land and Mary's spouse John Smith owns an adjacent parcel with forest land contiguous to the agricultural parcel, is the forest land owned by John Smith classified as agricultural forest?
   
   
2. Farmer Smith owns a parcel that is wholly agricultural and Farmer Smith and Farmer Johnson own an adjoining wooded parcel. Is the wooded parcel considered agricultural forest even though two different names appear on the deeds?
   
   
3. In the following example, is the ownership situation considered the same owner? Example: Dennis Johnson owns a parcel that is wholly agricultural and Cedar View Farms (owned by Dennis Johnson) owns an adjoining wooded parcel, but the properties are titled differently.

1. If Mary Smith owns a parcel that is wholly agricultural land and Mary's spouse John Smith owns an adjacent parcel with forest land contiguous to the agricultural parcel, is the forest land owned by John Smith classified as agricultural forest?
   
   

   Yes. Under Wisconsin's marital property law (ch. 766, Wis. Stats.), the legal title of both parcels is held by both spouses. Therefore, the forest land is properly classified as agricultural forest.



2. Farmer Smith owns a parcel that is wholly agricultural and Farmer Smith and Farmer Johnson own an adjoining wooded parcel. Is the wooded parcel considered agricultural forest even though two different names appear on the deeds?
   
   

   No. Since there are two separate owners, the wooded parcel does not qualify as agricultural forest classification.



3. In the following example, is the ownership situation considered the same owner? Example: Dennis Johnson owns a parcel that is wholly agricultural and Cedar View Farms (owned by Dennis Johnson) owns an adjoining wooded, parcel but the properties are titled differently.
   
   

   If Cedar View Farms:

   • Is a legal entity (ex: corporation) – the contiguous parcels are not owned by the same entity
   • Is not a legal entity and both parcels are deeded to Dennis Johnson – both parcels are owned by the same entity​
     

Questions?

Contact the appropriate Equalization Bureau District Office.