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

Miscellaneous - Agricultural Forest and Undeveloped

  1. Is the agricultural forest a separate class or a subclass of Swamp and Waste (now known as Undeveloped Land)?
  2. Will the Agricultural Forest and/or Undeveloped Land classes have any bearing on the assessor's class comparisons for compliance purposes?

  1. Is the agricultural forest a separate class or a subclass of Swamp and Waste (now known as Undeveloped Land)?

    Agricultural Forest (class 5m) is a separate class of property and is not a subclass of Undeveloped Land (class 5).

  2. Will the Agricultural Forest and/or Undeveloped Land classes have any bearing on the assessor's class comparisons for compliance purposes?

    Yes. The assessed values of Class 5 (undeveloped), Class 5m (agricultural forest), Class 6 (forest), and Class 7 (other) will be combined as one class for compliance purposes.

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
P.O. Box 8971, MS 6-97
Madison, WI 53708-8971
Fax: (608) 264-6897

July 10, 2014