Which classification is NOT typically used for property tax purposes in Wisconsin?

In Wisconsin, the classification of property for tax purposes generally includes categories such as residential, commercial, and agricultural. These categories play essential roles in determining how property is assessed and taxed based on its use.

Residential property encompasses homes and dwellings, making it a common classification due to the prevalence of privately owned residential properties. Commercial property involves businesses and other enterprises, reflecting the activity related to commerce and industry. Agricultural property pertains to land used for farming, reflecting the state's significant agricultural industry.

On the other hand, personal property does not fit into the main categories of real estate typically assessed for property taxes. While personal property may include items like furniture, machinery, and inventories owned by individuals and businesses, it is often subject to different regulations and assessments under Wisconsin law. The primary focus for property tax classifications tends to be on real property, which includes land and buildings. This is why personal property is not typically recognized as a separate classification for property tax purposes in Wisconsin.