1. ​​​​ How do I know if my property is assessed as agricultural?
   
   
2. Am I required to determine if my property is assessed as agricultural on a yearly basis?
   
   

1. How do I know if my property is assessed as agricultural?

   To find out if your property is assessed as agricultural and for more information, find the local assessor assigned to the municipality you reside at: revenue.wi.gov/DOR Publications/assrlist.pdf.

   Further information regarding agricultural property assessments is available from The Agriculture Assessment Guide for Wisconsin Property Owners at: revenue.wi.gov/DOR Publications/pb061.pdf.

2. Am I required to determine if my property is assessed as agricultural on a yearly basis?

   Yes. Property assessments can change on a yearly basis so a claimant must first verify that the property where the qualified production activities income is generated is assessed as agricultural.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 11, 2024: sec. 70.10, Wis. Stats., and sec. Tax 18.06, Wis. Adm. Code.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100162

October 11, 2024​​