How should the phrase “production season” as specified in Chapter Tax 18.06(1) be applied in determination eligibility for agricultural use valuation?
Qualifying agricultural uses include tilled land devoted to crop production, pastured land devoted to livestock production, and specified conservation programs. When reviewing the use, consider the following when evaluating the “production season” as specified in Tax 18.06(1). The phase “production season” is generally associated with agricultural activity commencing in the spring and concluding in the fall. This standard is applicable for the majority of agricultural endeavors in Wisconsin. The inclusion of this phrase provides assessors with a standard to employ when determining if the land is “devoted primarily to an agricultural use.” Since there are crop production cycles and livestock production practices that may fall outside this standard parameter, it is important that the property owner discuss the endeavor with the municipal assessor. However, these situations are infrequent since the land will also be in an agricultural use during the standard agricultural production season
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