Statutory Interpretation – Property Tax Classification

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WI Supreme Court

Case Name: State of Wisconsin ex rel. The Peter Ogden Family Trust of 2008, et al. v. Board of Review for the Town of Delafield

Case No.: 2019 WI 23

Focus: Statutory Interpretation – Property Tax Classification

In 2016, the Board of Review for the Town of Delafield reclassified two lots of land owned by The Peter Ogden Family Trust of 2008 and The Therese A. Mahoney-Ogden Family Trust of 2008 from “agricultural land” to “residential.” This reclassification resulted in a significant increase in property tax owed for the two lots. The Board believed that to qualify for the “agricultural land” classification, the land must be farmed for a business purpose. The Ogdens sought certiorari review, and the Circuit Court for Waukesha County, Kathryn W. Foster, Judge, sustained the Board’s reclassification of the land as “residential.”

The court of appeals reversed the circuit court, holding that a business purpose was not necessary for land to be classified as “agricultural land” for property tax purposes. “Because the assessor’s determination of the appropriate classification was driven by his erroneous understanding of the law[,]” the court of appeals ordered the circuit court to remand the cause to the Board to “assess the Trust property anew in a manner that is not inconsistent with” the court of appeals’ decision.

We affirm the decision of the court of appeals. We agree with the court of appeals that a business purpose is not required in order for land to be classified as “agricultural land” for property tax purposes.

Affirmed and remanded

Concur: DALLET, J. concurs, joined by A.W. BRADLEY, J. (opinion filed).

Dissent:

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Derek A Hawkins is trademark corporate counsel for Harley-Davidson. Hawkins oversees the prosecution and maintenance of the Harley-Davidson’s international trademark portfolio in emerging markets.