​ Sec. 70.32, Wis. Stats.

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 used for 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. Under state law (sec. 70.32(2)(c)1d, Wis. Stats.), the term "contiguous" means 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 includes any public way. Therefore, a private road or driveway is not considered a road for purposes of administering this law.



3. Is a driveway used for a residence and farm buildings considered a road?
   
   

   No. Driveways serving a residence and farm buildings (not dedicated to the municipality) are not 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?
   
   

   No. Railroad property:

   • Owned by a railroad is private property with a separate owner and is not treated as a road
   • Railroad property having a right-of-way is not treated as a road
     
     


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

   Yes. Parcels separated by municipal or county boundaries are considered contiguous.

Questions?

Contact the appropriate Equalization Bureau District Office.