AB574,8,135 71.59 (1) (a) Subject to the limitations provided in this subchapter and s. 71.80
6(3) and (3m), a claimant may claim as a credit against Wisconsin income or franchise
7taxes otherwise due, the amount derived under s. 71.60 or 71.605. If the allowable
8amount of claim exceeds the income or franchise taxes otherwise due on or measured
9by the claimant's income or if there are no Wisconsin income or franchise taxes due
10on or measured by the claimant's income, the amount of the claim not used as an
11offset against income or franchise taxes shall be certified to the department of
12administration for payment to the claimant by check, share draft or other draft
13drawn on the general fund.
AB574, s. 17 14Section 17 . 71.59 (1) (d) 5. and (2) (b) and (c) of the statutes are amended to
15read:
AB574,8,2216 71.59 (1) (d) 5. That soil and water conservation standards applicable to the
17land are established and approved as required under s. 92.105 (1) to (3) and that no
18notice of noncompliance is in effect under s. 92.105 (5) with respect to the claimant
19at the time the certificate is issued end of the taxable year for which the claim is
20made. A zoning authority shall not issue a zoning certificate for property for any year
21at the end of which a notice of noncompliance under s. 92.104 (4) or 92.105 (5) is in
22effect for the property
.
AB574,8,25 23(2) (b) If a notice of noncompliance with an applicable soil and water
24conservation plan under s. 92.104 is in effect with respect to the claimant at the time
25the claim is filed
end of the taxable year for which the claim is made.
AB574,9,3
1(c) If a notice of noncompliance with applicable soil and water conservation
2standards under s. 92.105 is in effect with respect to the claimant at the time the
3claim is filed
end of the taxable year for which the claim is made.
AB574, s. 18 4Section 18. 71.59 (2) (f) of the statutes is created to read:
AB574,9,75 71.59 (2) (f) If the claimant files a claim for the credit under s. 71.07 (3m), 71.28
6(2m) or 71.47 (2m) for the same taxable year for which the claimant files a claim
7under this subchapter.
AB574, s. 19 8Section 19 . 71.60 (title), (1) (intro.) and (2) of the statutes are amended to read:
AB574,9,13 971.60 (title) Computation; farmland preservation agreements. (1)
10(
intro.) Except as provided in sub. (2), for farmland that is subject to a farmland
11preservation agreement under subch. II of ch. 91 at the close of the year to which the
12claim relates,
the amount of any claim filed in calendar years based upon property
13taxes accrued in the preceding calendar year shall be determined as follows:
AB574,9,17 14(2) If the farmland is subject to a certified ordinance under subch. V of ch. 91,
15or
an agreement under subch. II of ch. 91, in effect at the close of the year for to which
16the credit is claimed claim relates, the amount of the claim is 10% of the property
17taxes accrued or the amount determined under sub. (1), whichever is greater.
AB574, s. 20 18Section 20 . 71.605 of the statutes is created to read:
AB574,9,24 1971.605 Computation; exclusive agricultural zoning. (1) For farmland
20that, at the close of the year to which the claim relates, is in an area zoned for
21exclusive agricultural use under subch. V of ch. 91 by a city, village, town or county
22and is not subject to a farmland preservation agreement under subch. II of ch. 91, the
23amount of any claim filed in a calendar year based upon property taxes accrued in
24the preceding calendar year shall be determined as follows:
AB574,9,2525 (a) Except as provided in par. (b), 50% of the property taxes accrued.
AB574,10,2
1(b) If the farmland is in a transition area identified under s. 91.55 (1) (b), 25%
2of the property taxes accrued.
AB574,10,4 3(2) The maximum credit for a claim filed under this section is $7,500 for each
4claimant.
AB574, s. 21 5Section 21 . 71.61 (2) of the statutes is repealed.
AB574, s. 22 6Section 22. 79.10 (11) (b) of the statutes is amended to read:
AB574,10,187 79.10 (11) (b) Before October 16, the department of administration shall
8determine the total funds available for distribution under the lottery credit in the
9following year and shall inform the joint committee on finance of that total. Total
10funds available for distribution shall be all existing and projected lottery proceeds
11and interest for the fiscal year of the distribution, less the amount estimated to be
12expended under ss. 20.455 (2) (r), 20.566 (2) (r) and 20.835 (2) (q) and 20.835 (3) (r)
13and less the required reserve under s. 20.003 (5). The joint committee on finance may
14revise the total amount to be distributed if it does so at a meeting that takes place
15before November 1. If the joint committee on finance does not schedule a meeting
16to take place before November 1, the total determined by the department of
17administration shall be the total amount estimated to be distributed under the
18lottery credit in the following year.
AB574, s. 23 19Section 23. 91.06 of the statutes is amended to read:
AB574,10,24 2091.06 Certification. The board shall review farmland county agricultural
21preservation plans and exclusive agricultural use zoning ordinances submitted to it
22under ss. 91.61 and 91.78 and shall certify to the appropriate zoning authority
23whether the plans and ordinances meet the standards of subchs. IV and V,
24respectively. Certifications may be in whole or in part.
AB574, s. 24 25Section 24. 91.13 (1) of the statutes is amended to read:
AB574,11,13
191.13 (1) Any owner of eligible farmlands who desires to have the lands covered
2by a farmland preservation agreement may apply to the county clerk by executing
3a form provided by the department. If an application is received by the county clerk
4on or after May 14, 1992, and it is not signed by all persons holding a recorded
5mortgage on the land to be covered by the agreement, the application is void and may
6not be processed by the county clerk.
The application shall include a land survey or
7legal description of all eligible farmland to be covered under the agreement, a map
8showing significant natural features and all structures and physical improvements
9on the lands or an aerial photograph of all land which is an integral part of the
10owner's farming operation which is marked to indicate the farmland and structures
11to be covered by the agreement, the soil classification of the lands and such other data
12as the department deems reasonably necessary to determine the eligibility of the
13lands for coverage under the agreement.
AB574, s. 25 14Section 25. 91.19 (6n) of the statutes is created to read:
AB574,11,1715 91.19 (6n) The department shall release from a farmland preservation
16agreement any land whose ownership changes as a result of foreclosure of a
17mortgage.
AB574, s. 26 18Section 26. 91.19 (7) and (8) of the statutes are amended to read:
AB574,12,819 91.19 (7) Whenever a farmland preservation agreement is relinquished under
20sub. (2) or (6t) or all or part of the land is released from a farmland preservation
21agreement under sub. (2) or (6p) or a transition area agreement is relinquished under
22sub. (2) or, subject to subs. (12) and (13), a transition area agreement is relinquished
23under sub. (1) or (1m), the department shall cause to be prepared and recorded a lien
24against the property formerly subject to the agreement for the total amount of all
25credits received by all owners of such lands under subch. IX of ch. 71 during the last

110 5 years that the land was eligible for such credit, plus interest at the rate of 9.3%
2per year compounded annually on the credits received from the time the credits were
3received until the lien is paid for farmland preservation agreements relinquished
4under sub. (6t) and 6% per year compounded annually on the credits received from
5the time the credits were received until the lien is paid for other agreements. No
6interest shall be compounded for any period during which the farmland is subject to
7a subsequent farmland preservation agreement or transition area agreement or is
8zoned for exclusive agricultural use under an ordinance certified under subch. V.
AB574,12,18 9(8) Subject to subs. (12) and (13), upon the relinquishment of a farmland
10preservation agreement under sub. (1) or (1m), the department shall cause to be
11prepared and recorded a lien against the property formerly subject to the farmland
12preservation agreement for the total amount of the credits received by all owners
13thereof under subch. IX of ch. 71 during the last 10 5 years that the land was eligible
14for such credit, plus 6% interest per year compounded from the time of
15relinquishment. No interest shall be compounded for any period during which the
16farmland is subject to a subsequent farmland preservation agreement or transition
17area agreement or is zoned for exclusive agricultural use under an ordinance
18certified under subch. V.
AB574, s. 27 19Section 27. 91.21 (1) of the statutes is amended to read:
AB574,13,320 91.21 (1) If the owner or a successor in title of the land upon which a farmland
21preservation agreement has been recorded under this chapter changes the use of the
22land to a prohibited use without first acting under ss. s. 91.17 and, 91.19 or 91.25 (3)
23or (4)
and the land is not relinquished under s. 91.19 (6p) or (6t), the owner or
24successor in title may be enjoined by the state, acting through the attorney general,
25or by the local governing body having jurisdiction, acting through its attorney, and

1is subject to a civil penalty for actual damages, but in no case to exceed double the
2value of the land as established at the time the application for the agreement was
3approved.
AB574, s. 28 4Section 28 . 91.25 of the statutes is created to read:
AB574,13,8 591.25 Phase-out of agreements. (1) The department may not enter into,
6or extend, a farmland preservation agreement for land after the date for
7recertification of exclusive agricultural use zoning ordinances in the county in which
8the land is located, as established under s. 91.78 (2).
AB574,13,13 9(2) Notwithstanding s. 91.13 (10), a farmland preservation agreement entered
10into, or extended, after the effective date of this subsection .... [revisor inserts date],
11shall expire no later than the date for recertification of exclusive agricultural use
12zoning ordinances in the county in which the land is located, as established under
13s. 91.78 (2).
AB574,13,17 14(3) The department shall release land from a farmland preservation agreement
15after the date for recertification of exclusive agricultural use zoning ordinances in
16the county in which the land is located, as established under s. 91.78 (2), if the owner
17of the land so requests.
AB574,13,20 18(4) The department shall release land that is subject to a certified exclusive
19agricultural use zoning ordinance from a farmland preservation agreement if the
20owner of the land so requests.
AB574, s. 29 21Section 29. 91.51 of the statutes is amended to read:
AB574,14,2 2291.51 (title) Purpose Planning. The purpose of this subchapter is to specify
23standards for county agricultural preservation plans required to enable farmland
24owners to enter into farmland preservation agreements under this chapter.

25Agricultural preservation planning shall be undertaken in accordance with s. 59.69

1and agricultural preservation plans shall be a component of and consistent with any
2county development plan prepared under s. 59.69 (3).
AB574, s. 30 3Section 30. 91.52 of the statutes is created to read:
AB574,14,7 491.52 Guidelines. The department, after consultation with the board, shall
5promulgate rules establishing guidelines for agricultural preservation planning.
6The guidelines shall establish priorities for the preservation of agricultural land,
7recognizing regional differences and the unique conditions in the various counties.
AB574, s. 31 8Section 31. 91.55 (1) (b) of the statutes is amended to read:
AB574,14,119 91.55 (1) (b) Maps identifying agricultural areas to be preserved, areas of
10special environmental, natural resource or open space significance and, if any,
11transition areas.
AB574,14,13 12(1m) (b) Transition areas mapped shall be areas in predominantly agricultural
13use which the plan identifies for future development.
AB574,14,15 14(c) Any agricultural preservation areas mapped must be a minimum of 100
15acres.
AB574,14,16 16(d) Any transition areas mapped must be a minimum of 35 acres.
AB574,14,20 17(e) In mapping agricultural preservation areas, the maps a map identifying
18preliminary agricultural preservation areas prepared under s. 91.05 shall be
19considered if the map is provided to the county at least 12 months prior to adoption
20of the agricultural preservation plan.
AB574, s. 32 21Section 32. 91.55 (1m) (intro.) and (a) of the statutes are created to read:
AB574,14,2322 91.55 (1m) (intro.) Maps prepared under sub. (1) (b) shall comply with the
23following conditions:
AB574,14,2524 (a) Agricultural preservation areas and transition areas shall be consistent
25with the guidelines in rules promulgated under s. 91.52.
AB574, s. 33
1Section 33. 91.55 (3) of the statutes is renumbered 91.55 (1) (c).
AB574, s. 34 2Section 34. 91.63 of the statutes is amended to read:
AB574,15,8 391.63 Revisions. Counties shall continually review and evaluate the
4agricultural preservation plan in light of changing needs and conditions and changes
5to this subchapter or rules promulgated under this subchapter
and shall provide for
6periodic revision of the agricultural preservation plan set forth in this subchapter.
7Revisions shall be made in the same manner as adoption of the plan , including
8submission to the board for certification under s. 91.06
.
AB574, s. 35 9Section 35. 91.72 of the statutes is created to read:
AB574,15,12 1091.72 Guidelines. The department, after consultation with the board, shall
11promulgate rules establishing guidelines for rezoning of agricultural land for
12residential uses.
AB574, s. 36 13Section 36. 91.73 (2) of the statutes is amended to read:
AB574,15,1814 91.73 (2) Exclusive An exclusive agricultural zoning ordinances ordinance
15shall be consistent with a county agricultural preservation plans plan and may not
16be certified by the board unless a county agricultural preservation plan is

17established under subch. IV and is certified under s. 91.06. This subsection does not
18apply in a county with a population greater than 750,000
.
AB574, s. 37 19Section 37. 91.75 (8) (b) of the statutes is amended to read:
AB574,15,2420 91.75 (8) (b) A farm family business may be permitted as a special exception
21or conditional use under sub. (5) if limited to existing farm residences or structures
22or portions of the existing farmstead that are not dedicated to agricultural uses. No
23more than 2 5 persons who are not members of the resident farm family may be
24employed in the farm family business.
AB574, s. 38 25Section 38. 91.75 (10) of the statutes is created to read:
AB574,16,3
191.75 (10) The ordinance includes standards for rezoning of agricultural land
2for residential uses, which are at least as stringent as the guidelines in rules
3promulgated under s. 91.72.
AB574, s. 39 4Section 39. 91.77 (1) (e) of the statutes is created to read:
AB574,16,65 91.77 (1) (e) Guidelines established by rule by the department and the board
6under s. 91.72.
AB574, s. 40 7Section 40. 91.78 of the statutes is renumbered 91.78 (1) and amended to read:
AB574,16,138 91.78 (1) Copies of exclusive agricultural use zoning ordinances and revisions
9to those ordinances
may be submitted to the board for review and certification under
10s. 91.06. A certification granted for an unspecified term shall expire according to the
11recertification schedule under sub. (2). A certification granted after the effective
12date of this subsection .... [revisor inserts date], shall expire on a date specified in the
13certification but not later than 10 years after the date of certification.
AB574, s. 41 14Section 41. 91.78 (2) of the statutes is created to read:
AB574,16,1715 91.78 (2) The department shall, by rule, establish a schedule, on a
16county-by-county basis, for the recertification of exclusive agricultural use zoning
17ordinances that were certified for an unspecified term.
AB574, s. 42 18Section 42. 92.104 (5) of the statutes is amended to read:
AB574,16,2219 92.104 (5) Eligibility for farmland preservation credit. A farmland
20preservation credit may not be allowed under subch. IX of ch. 71 if a notice of
21noncompliance is in effect with respect to a claimant to which this section applies at
22the time the claim is filed end of the taxable year for which the claim is made.
AB574, s. 43 23Section 43. 92.105 (1) of the statutes is amended to read:
AB574,17,324 92.105 (1) Establishment. A land conservation committee shall establish soil
25and water conservation standards. It shall submit these standards to the board for

1review. The soil and water conservation standards shall allow a person who has no
2need to grow hay or grass crops to comply with the standards by using reduced tillage
3practices instead of growing hay or grass crops.
AB574, s. 44 4Section 44. 92.105 (2) of the statutes is amended to read:
AB574,17,125 92.105 (2) Guidelines; review. The board shall develop guidelines to be used
6for the establishment and administration of soil and water conservation standards.
7The guidelines shall allow a person who has no need to grow hay or grass crops to
8comply with soil and water conservation standards by using reduced tillage practices
9instead of growing hay or grass crops.
The board shall review and shall approve or
10disapprove submitted soil and water conservation standards based on the guidelines
11it develops. If the board approves soil and water conservation standards, it shall
12notify any appropriate zoning authority of its approval.
AB574, s. 45 13Section 45. 92.105 (6) of the statutes is amended to read:
AB574,17,1714 92.105 (6) Eligibility for farmland preservation credit. A farmland
15preservation credit may not be allowed under subch. IX of ch. 71 if a notice of
16noncompliance is in effect with respect to a claimant to which this section applies at
17the time the claim is filed end of the taxable year for which the claim is made.
AB574, s. 46 18Section 46. 92.14 (3) (intro.) of the statutes is amended to read:
AB574,18,219 92.14 (3) Basic allocations to counties. (intro.) To help counties meet
20administrative and technical operating costs in their soil and water conservation
21activities, the department shall award grants from the appropriation under s. 20.115
22(7) (c) to any county land conservation committee which has a workload allocation
23plan approved by the department under s. 92.08 (2), and which, by county board
24action, has resolved to match any moneys granted under this subsection with an
25equal amount of county moneys. The Except as provided in sub. (3e), the county shall

1use the grant for county land conservation personnel to administer and implement
2activities directly related to any of the following:
AB574, s. 47 3Section 47. 92.14 (3e) of the statutes is created to read:
AB574,18,74 92.14 (3e) Basic allocation; technical assistance. A county may use a grant
5under sub. (3) to provide technical assistance to local units of government in the
6county in administering exclusive agricultural use zoning ordinances under subch.
7V of ch. 91.
AB574, s. 48 8Section 48. Nonstatutory provisions.
AB574,18,129 (1) Committee for rule drafting. The department of agriculture, trade and
10consumer protection shall appoint a committee under section 227.13 of the statutes
11to assist in the drafting of rules required under sections 91.52 and 91.72 of the
12statutes, as created by this act.
AB574,18,1913 (2) Revision of soil and water conservation standards. If a county's soil and
14water conservation standards under section 92.105 of the statutes in effect on the
15effective date of this subsection do not comply with section 92.105 (1) of the statutes,
16as affected by this act, the county land conservation committee shall revise the
17standards and submit the standards to the land and water conservation board for
18review no later than the first day of the 7th month beginning after the effective date
19of this subsection.
AB574, s. 49 20Section 49. Initial applicability.
AB574,18,2321 (1) The treatment of sections 20.835 (2) (q), 71.05 (6) (a) 17. and (b) 25., 71.26
22(1) (g), 71.45 (2) (a) 15. and 71.61 (2) of the statutes first applies to taxable years
23beginning on January 1, 1998.
AB574,19,424 (2) The treatment of sections 20.835 (2) (dm) and (r), 71.07 (3m) (b) 1. a. and
252. c., 71.28 (2m) (b) 1. a. and 2. c., 71.47 (2m) (b) 1. a. and 2. c., 71.58 (1) (h) and (8),

171.59 (1) (a) and (d) 5., (2) (b), (c) and (f), 71.60 (title), (1) (intro.) and (2) and 71.605
2of the statutes first applies to farmland preservation credits and farmland tax relief
3credits that are claimed for taxable years beginning on January 1, 1998, and that are
4based on property taxes accrued in the previous year.
AB574,19,75 (3) The treatment of sections 91.73 (2) of the statutes first applies to exclusive
6agricultural zoning ordinance adopted or amended on the effective date of this
7subsection.
AB574,19,88 (End)
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