Use Value Conversion Charge

Wisconsin law allows the assessment of land classified as agricultural to be valued by its use rather its market value. When land classified as agricultural sells and remains in an agricultural use as defined by rule, there is no penalty. When land that is classified as agricultural changes use and is no longer eligible for agricultural classification the property owner is subject to a penalty under sec. 74.485. Land changing from agricultural to undeveloped, agricultural forest, productive forest land, or other is not subject to penalty. Under sec. 74.485(9), the county administers the penalty. For further explanation of the penalty, please visit this page on the Wisconsin Department of Revenue Web Site Use-Value Conversion Charge

How Do I Know if My Property Qualifies for Use Value?

As a rule of thumb, if the land is used to raise anything that is eaten or milked, or eaten by something that is either eaten or milked, it may qualify for Use Value Assessment, please contact your assessor for a determination.

Washington County Real Property Lister
432 East Washington Street
Room 2040
West Bend WI, 53095
Telephone: 262.335.4370