Dodge County Treasurer, Kris Keith, wants property owners selling or buying agricultural land to be aware of the potential for an Ag Use Conversion Charge if they take that land out of agricultural use. Keith says, “A common example of this is when a parcel is split off a larger one that was farmed, and it’s sold to someone who builds a house.”
Keith explains that “an agriculture assessment is different, and independent of zoning”. She says that “the assessor hired by each municipality is the only party that can change an assessment classification.” She adds that when “that assessment classification changes, an Ag Use Conversion Charge is triggered.” Taxpayers should be aware that “under state law, the person who owned the property when the conversion took place must pay the charge”, says Keith. Keith further explains that “when a municipality’s Board of Review adjourns, the assessor notifies the Dodge County Treasurer’s Office of any conversions, and we send out the bill.” Keith notes that the assessor must provide a Notice of Changed Assessment and an Agricultural Land Conversion Charge Notice to both the previous owner and current owner, under the authority of § 74.485 Wis. Stats. To learn more about Wisconsin’s Agricultural Land Conversion Charge, go online to https://www.co.dodge.wi.gov , Departments, Treasurer page, and our Taxpayer Resources page. Contact Kris
Keith and her staff at the Dodge County Treasurer’s office at 920-386-3782.