Should land that is being actively used for agricultural
purposes, in violation of a local ordinance prohibiting agricultural
use, still be classified as agricultural land?
The
Wisconsin Department of Revenue answer is yes. The Department has stated
that state statutes supersede local ordinances, and therefore, such
land would require classification as agricultural land, because it meets
the definition of agricultural land under Wis. Admin. Code sec. Tax
18.05(1). Enforcement of the ordinance would be a municipal decision;
once the land is no longer being used for agricultural purposes, either
through enforcement of the ordinance or the land owner's choice, the
classification should be changed from agricultural to another
classification. 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 violation of ordinance, easement, or
contract, the land must be classified as agricultural land for the
current assessment year. The agricultural classification would apply
until such time that the land is no longer devoted primarily to a
qualifying agricultural use.