Wisconsin Legislature: 20,1587t

20,1587pc Section 1587pc. 91.04 (2) (b) of the statutes is amended to read:

91.04 (2) (b) Tax credit claims by landowners and grants paid to landowners, including the number of claimants and applicants for grants, the amount of credits claimed and grants paid, acreage covered by tax credit claims and grant applications, the amount of credits claimed and grant applications made under zoning ordinances and under farmland preservation agreements, and relevant projections and trends.

20,1587pd Section 1587pd. 91.60 (3) (c) of the statutes is amended to read:

91.60 (3) (c) The department and an owner of land who entered into a farmland preservation agreement before July 1, 2009, may agree to modify the farmland preservation agreement in order to allow the owner to claim the tax credit under s. 71.613 for a taxable year beginning before January 1, 2014, rather than the tax credit for which the owner would otherwise be eligible. The department and an owner of land who entered into a farmland preservation agreement before July 1, 2009, may agree to modify the farmland preservation agreement in order to allow the owner to receive a grant under s. 91.90 rather than the tax credit to which the owner would otherwise be eligible.

20,1587pe Section 1587pe. 91.64 (1) of the statutes is amended to read:

91.64 (1) Submitting an application. An owner who wishes to enter into a farmland preservation agreement shall submit an application signed by the owner and each person required to be identified under sub. (2) (f), on a form provided by the department, to the county clerk of the county in which the land is located.

20,1587pg Section 1587pg. 91.64 (2) (g) of the statutes is repealed.

20,1587q Section 1587q. 91.80 of the statutes is amended to read:

91.80 Soil and water conservation by persons claiming tax credits or applying for grants. An owner claiming farmland preservation tax credits under s. 71.613 or applying for a grant under s. 91.90 shall comply with applicable land and water conservation standards promulgated by the department under ss. 92.05 (3) (c) and (k), 92.14 (8), and 281.16 (3) (b) and (c).

20,1587r Section 1587r. 91.82 (1) (b) of the statutes is amended to read:

91.82 (1) (b) For the purpose of par. (a), a county land conservation committee shall inspect each farm for which the owner claims farmland preservation tax credits under subch. IX of ch. 71 or applies for grants under s. 91.90 at least once every 4 years.

20,1587s Section 1587s. 91.82 (2) (b) of the statutes is amended to read:

91.82 (2) (b) A county land conservation committee shall provide to the department of revenue and the department of agriculture, trade and consumer protection a copy of each notice of noncompliance issued under par. (a).

20,1587t Section 1587t. Subchapter VII of chapter 91 [precedes 91.90] of the statutes is created to read:

Chapter 91

Subchapter VII

Farmland preservation Grants

91.90 Farmland preservation grants. (1) Definitions. In this section:

(a) "Eligible farm" means a farm that has produced at least $6,000 in gross farm revenues during the taxable year to which an application relates or, in the taxable year to which the application relates and the 2 immediately preceding taxable years, at least $18,000 in gross farm revenues.

(b) "Household" means an individual and his or her spouse and all minor dependents.

(c) "Qualifying acres" means the number of acres of an eligible farm that correlate to an applicant's percentage of ownership interest in the eligible farm to which one of the following applies:

1. The eligible farm is wholly or partially covered by a farmland preservation agreement, except that if the eligible farm is only partially covered, the qualifying acres calculation includes only those acres that are covered by a farmland preservation agreement.

2. The eligible farm is located in a farmland preservation zoning district at the end of the taxable year to which the application relates.

3. If the applicant transferred the applicant's ownership interest in the eligible farm during the taxable year to which the application relates, the eligible farm was wholly or partially covered by a farmland preservation agreement, or the eligible farm was located in a farmland preservation zoning district, on the date on which the applicant transferred the ownership interest. For the purposes of this subdivision, a land contract is a transfer of ownership interest.

(2) Eligible applicant. An owner of farmland, domiciled in this state during the entire taxable year to which an application under this section relates, is eligible for a grant under this section, subject to the following:

(a) If 2 or more individuals of a household are able to qualify individually as an applicant, they may determine between them who the applicant will be. If they are unable to agree, the matter shall be referred to the secretary of agriculture, trade and consumer protection, whose decision is final.

(b) If any person in a household has claimed or will claim credit under subch. VIII of ch. 71, all persons from that household are ineligible to receive a grant under this section for the year to which the credit under subch. VIII of ch. 71 pertains.

(c) For partnerships, except publicly traded partnerships treated as corporations under s. 71.22 (1k), each individual partner is an eligible applicant.

(d) For limited liability companies, except limited liability companies treated as corporations under s. 71.22 (1k), each individual member is an eligible applicant.

(e) For purposes of filing an application under this section, the personal representative of an estate and the trustee of a trust are considered owners of farmland. The estate of a person who is a nonresident of this state on the person's date of death, a trust created by a nonresident person, a trust that receives Wisconsin real property from a nonresident person, or a trust in which a nonresident settlor retains a beneficial interest is not an eligible applicant under this section.

(f) For purposes of this section, when land is subject to a land contract, the eligible applicant is the vendee under the contract.

(g) For purposes of this section, when a guardian has been appointed in this state for a ward who owns the farmland, the eligible applicant is the guardian on behalf of the ward.

(h) For a tax-option corporation, each individual shareholder is an eligible applicant.

(3) Grants. Subject to sub. (5) and the limitations and conditions in sub. (4), if a person who is an eligible applicant under sub. (2) applies for a grant under this section, the department shall pay the person a grant in an amount calculated by multiplying the number of the person's qualifying acres by one of the following:

(a) Ten dollars, if the qualifying acres are located in a farmland preservation zoning district and are also subject to a farmland preservation agreement that is entered into after July 1, 2009.

(b) Seven dollars and 50 cents, if the qualifying acres are located in a farmland preservation zoning district but are not subject to a farmland preservation agreement that is entered into after July 1, 2009.

(c) Five dollars, if the qualifying acres are subject to a farmland preservation agreement that is entered into after July 1, 2009, but are not located in a farmland preservation zoning district.

(4) Limitations and conditions. (a) The department may not pay a grant under this section unless all of the following apply:

1. The grant relates to a taxable year that begins after December 31, 2013.

2. The applicant certifies to the department that the applicant has paid, or is legally responsible for paying, the property taxes levied against the qualifying acres to which the application relates.

3. The applicant certifies to the department that at the end of the taxable year to which the application relates or on the date on which the person transferred the person's ownership interest in the eligible farm, if the transfer occurs during the taxable year to which the application relates, there was no outstanding notice of noncompliance issued against the eligible farm under s. 91.82 (2).

4. The applicant submits to the department a certification of compliance with soil and water conservation standards, as required by s. 91.80, issued by the county land conservation committee unless, in the last preceding year, the applicant received a tax credit under ss. 71.57 to 71.61 or s. 71.613 or a grant under this section for the same farm.

(b) If an eligible farm is jointly owned by 2 or more persons who file separate income or franchise tax returns, each person may receive a grant under this section based on the person's ownership interest in the eligible farm.

(c) If a person acquires or transfers ownership of an eligible farm during a taxable year for which an application may be filed under this section, the person may apply for a grant under this section based on the person's liability for the property taxes levied on the person's qualifying acres for the taxable year to which the application relates.

(d) A person shall apply for a grant under this section on a form prepared by the department and shall submit any documentation required by the department. On the application form, the applicant shall certify all of the following:

1. The number of qualifying acres for which the application is made.

2. The location and tax parcel number for each parcel on which the qualifying acres are located.

3. That the qualifying acres are covered by a farmland preservation agreement or located in a farmland preservation zoning district, or both.

4. That the qualifying acres are part of an eligible farm that complies with applicable state soil and water conservation standards, as required by s. 91.80.

(e) A person is not eligible for a grant under this section unless the person applies for the grant within one year after the end of the taxable year to which the application relates.

(5) Ineligibility due to fraudulent or reckless application. (a) In this subsection:

1. "Fraudulent application" means an application for a grant under this section, filed by a person, that is false or excessive and filed with fraudulent intent, as determined by the department.

2. "Reckless application" means an application for a grant under this section, filed by a person, that is improper, due to reckless or intentional disregard of the provisions of this section or of rules of the department, as determined by the department.

(b) 1. A person who files a fraudulent application may not file an application for a grant under this section for 10 successive taxable years, beginning with the taxable year that begins immediately after the taxable year to which the fraudulent application relates.

2. A person who files a reckless application may not file an application for a grant under this section for 2 successive taxable years, beginning with the taxable year that begins immediately after the taxable year to which the reckless application relates.

(c) After the period described under par. (b) during which a person may not file an application for a grant under this section, he or she may file an application for a grant under this section, subject to any requirements that the department may impose on the individual to demonstrate that he or she is eligible for the grant.

20,1587u Section 1587u. 92.14 (2) (e) of the statutes is amended to read:

92.14 (2) (e) Promoting soil and water conservation by persons claiming farmland preservation tax credits under subch. IX of ch. 71 or applying for grants under s. 91.90.

20,1587v Section 1587v. 92.14 (3) (a) 1. of the statutes is amended to read:

92.14 (3) (a) 1. Compliance with soil and water conservation requirements applicable to persons claiming farmland preservation tax credits under subch. IX of ch. 71 or applying for grants under s. 91.90.

20,1587w Section 1587w. 92.14 (3) (d) of the statutes is amended to read:

92.14 (3) (d) Implementing land and water resource management projects undertaken to comply with soil and water conservation requirements applicable to persons claiming farmland preservation tax credits under subch. IX of ch. 71 or applying for grants under s. 91.90.

20,1588 Section 1588. 93.02 of the statutes is amended to read:

93.02 Staff. The secretary shall appoint all staff necessary for the carrying out of the duties of the department, all of whom shall be under the classified service except the deputy secretary, the executive assistant deputy secretary, and, subject to s. 230.08 (4) (a), the administrators of divisions. Each such deputy secretary, executive assistant deputy secretary, or administrator shall be appointed by the secretary with the approval of the board.

20,1589 Section 1589. 93.135 (title) of the statutes is amended to read:

93.135 (title) License denial, nonrenewal, suspension or restriction based on failure to pay support or taxes.

20,1590 Section 1590. 93.135 (1) (rg) of the statutes is created to read:

93.135 (1) (rg) A certification or registration under s. 168.23 (3).

20,1591 Section 1591. 93.135 (4) of the statutes is created to read:

93.135 (4) The department shall deny an application for the issuance or renewal of certification or registration under s. 168.23 (3), or shall suspend or restrict such a certification or registration, if the department of revenue certifies under s. 73.0301 that the holder of the certification or registration is liable for delinquent taxes.

20,1592 Section 1592. 93.40 (1) (g) of the statutes is amended to read:

93.40 (1) (g) Promote the growth of the dairy industry through research, planning, and assistance, including grants and loans to dairy producers and grants to persons operating processing plants.

20,1592g Section 1592g. 93.48 (1) of the statutes is amended to read:

93.48 (1) The department may award grants from the appropriation under s. 20.115 (4) (am) to individuals or organizations to fund projects that are designed to increase the sale of agricultural products grown in this state that are purchased in close proximity to where they are produced. The department may not award a grant under this section unless the applicant contributes matching funds equal to at least 50 percent of the costs of the project. The department shall promulgate rules for the program under this section.

20,1593 Section 1593. 93.60 of the statutes is repealed.

20,1593gd Section 1593gd. 94.64 (3r) (b) of the statutes is amended to read:

94.64 (3r) (b) Beginning with the license year that begins on August 15, 2007 2013, a person applying for a license under sub. (3) shall pay the following agricultural chemical cleanup surcharges, unless the department establishes different surcharges under s. 94.73 (15) after October 27, 2007:

1. For each business location and each mobile unit that the applicant uses to manufacture fertilizer in this state, other than a business location or mobile unit that is also licensed under s. 94.685 or 94.703, $14 $11.20.

2. If the applicant distributes, but does not manufacture, fertilizer in this state, $14 $11.20.

20,1593gh Section 1593gh. 94.64 (4) (a) 1. of the statutes is amended to read:

94.64 (4) (a) 1. A basic fee of 23 30 cents per ton for fertilizer sold or distributed beginning on October 29, 1999 July 1, 2001, and ending on June 30, 2001 2012, and 30 23 cents per ton for fertilizer sold or distributed after June 30, 2001 2012, with a minimum fee of $25.

20,1593gj Section 1593gj. 94.64 (4) (a) 2. of the statutes is amended to read:

94.64 (4) (a) 2. A research fee of 10 17 cents per ton, with a minimum fee of $1.

20,1593gm Section 1593gm. 94.64 (4) (a) 5. of the statutes is amended to read:

94.64 (4) (a) 5. An agricultural chemical cleanup surcharge of 44 35 cents per ton on all fertilizer that the person sells or distributes in this state after June 30, 2007 2014, unless the department establishes a different surcharge under s. 94.73 (15) after October 27, 2007.

20,1593he Section 1593he. 94.681 (3) (a) of the statutes is amended to read:

94.681 (3) (a) If the applicant sells less than $25,000 of the product during the payment period for use in this state, $3.50 $2.80.

20,1593hg Section 1593hg. 94.681 (3) (b) of the statutes is amended to read:

94.681 (3) (b) If the applicant sells at least $25,000 but less than $75,000 of that product during the payment period for use in this state, $120 $96.