How should the Assessor classify tillable land where the Wisconsin Department of Natural Resources has purchased an easement that does not allow tilling or grazing the land?
If the land is enrolled in a qualifying government program under Chapter Tax 18.05(1), the land should be classified as agricultural land, and placed in the sub-class of agricultural land that it would be in if it were being farmed. For lands that do not qualify, the classification must be changed to another class – most likely Undeveloped (Class 5), Agricultural Forest (Class 5m), or Forest. The land would then be valued at Market Value, considering the effect on value, if any, the easement has on the land. The Market Value would then be adjusted to 50% of full value for Undeveloped and Agricultural Forest. Finally, all classes of land would be adjusted to the average level of assessment for the community. See the Program and Eligibility for Use-Value Assessment publication. If land was devoted primarily to a qualifying agricultural use under Tax 18.05(1) during the prior production season and was compatible with agricultural use on January 1 of the current assessment year, even if in
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- How should the Assessor classify tillable land where the Wisconsin Department of Natural Resources has purchased an easement that does not allow tilling or grazing the land?
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