"Agricultural Forest" and "Undeveloped Land"
Classification and Valuation

Roads and Similar Issues

  1. Do parcels separated only by a road remain contiguous to each other?
  2. Does "road" as a boundary mean only federal, state, county, or town roads? Do private roads qualify as "roads"?
  3. Is a driveway that serves a residence and farm buildings considered a road?
  4. Does railroad property owned by a railroad company or railroad property containing a right of way get treated in the same manner as roads?
  5. Are parcels owned by the same owner and separated by a municipal or county boundary considered contiguous.

  1. Do parcels separated only by a road remain contiguous to each other?

    Yes. Sec.70.32(2)(c)1d, Wis. Stats., indicates that "contiguous" includes separated only by a road.

  2. Does "road" as a boundary mean only federal, state, county, or town roads? Do private roads qualify as "roads"?

    A road would include any public way. Therefore a private road or driveway would not be considered a road for purposes of administering this law.

  3. Is a driveway that serves a residence and farm buildings considered a road?

    No. Driveways that serve a residence and farm buildings (not dedicated to the municipality) would not be considered a road for purposes of administering this law.

  4. Does railroad property owned by a railroad company or railroad property containing a right of way get treated in the same manner as roads?

    Railroad property owned by a railroad is private property with a separate owner and would not be treated as a road. Railroad property having a right of way would not be treated as a road.

  5. Are parcels owned by the same owner and separated by a municipal or county boundary considered contiguous.

    Parcels separated by municipal or county boundaries are considered contiguous.

For more questions concerning Agricultural Forest and Undeveloped Land Classification and Valuation, please contact the appropriate equalization district supervisor.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Division of State and Local Finance
Equalization Bureau
Mail Stop 6-97
P.O. Box 8971
Madison, WI 53708-8971
Fax: (608) 264-6897

Last updated December 15, 2011