Analysis by the Legislative Reference Bureau
Current general law
Current law authorizes the state to incur pubic debt for certain conservation
activities under the stewardship program, which is administered by the Department
of Natural Resources (DNR). The state may incur this debt to acquire land for the
state for conservation purposes and may award grants or state aid to certain local

governmental units, including the Kickapoo Reserve Management Board, and
nonprofit conservation organizations to acquire lands for these purposes
(stewardship acquisitions).
Calculating acquisition costs for stewardship acquisitions
Under current law, a grant or state aid to a local governmental unit or nonprofit
conservation organization for a stewardship acquisition may not exceed 50% of the
acquisition costs of the land. For most acquisitions, the acquisition cost is the fair
market value of the land, plus other acquisition costs as determined by rule by DNR.
This bill requires that fair market value be based on the adjusted highest and best
use of the land and requires taxation districts upon request of persons preparing
appraisals to prepare statements specifying the highest and best use. Under the bill,
the adjusted highest and best use is the probable and legal use of the land that results
in the highest fair market value regardless of how it is currently zoned. The bill also
prohibits considering as part of the acquisition costs the value of any other land
donated to the recipient of the grant or state aid by the seller of the land being
acquired.
As for land acquired directly by the state, the bill requires that the fair market
value of such land be determined in the same manner as it is for acquisitions by local
governmental units and nonprofit conservation organizations.
Review by Joint Committee on Finance of stewardship acquisitions
Under current law, the Joint Committee on Finance (JCF) may schedule a
meeting to review any proposed stewardship acquisition that costs more than
$250,000. This bill imposes additional requirements on stewardship acquisitions
subject to this review. These requirements consist of the following:
1. DNR must provide information to JCF concerning the land's assessed value,
copies of all the appraisals in its possession, and a copy of the statement prepared
by the tax district concerning the land's highest and best use.
2. If the acquisitions costs of the land may equal or exceed an amount equal to
four times the land's assessed value, JCF must schedule a meeting to review the
proposed acquisition. DNR must provided the information it provides to JCF to the
Department of Revenue (DOR) and the taxation districts in which the land is located.
If the acquisition is approved by JCF, each taxation district must perform a
reassessment of all of the land that is located in that taxation district that will be
affected by the stewardship acquisition. If the acquisition costs will equal or exceed
an amount equal to five times the land's assessed value, DNR may not use
stewardship funding for this acquisition.
Calculation of property tax for stewardship acquisitions
Under current law, DNR must provide the assessor of each local taxation
district in which the proposed stewardship acquisition is located a copy of each
appraisal in DNR's possession that was prepared to determine the fair market value
of the land within 30 days after the debt is incurred. An assessor receiving these
appraisals must use them to value the land for property tax purposes.
Under current law, a taxation district may not impose a property tax on land
purchased by DNR. Instead, the taxation district receives a payment from the state
based on the land's estimated value. For the year in which the land is purchased,

"estimated value" means the land's purchase price. Under this bill, for the year in
which the land is purchased and for land purchased after June 30, 2004, "estimated
value" means the land's assessed value as determined by the most recent property
tax assessment or by an assessment that is prepared within 30 days from the date
of the land's purchase and that is based on DNR's intended use of the land.
Other provisions
The bill prohibits the expenditure of stewardship funding under the following
circumstances:
1. The expenditure would be for the acquisition of an easement or development
right in land if the term of the easement or development right is for more than 30
years.
2. The expenditure is for a grant or state aid to a local governmental unit or
nonprofit conservation organization and unless the expenditure has been approved
by the Natural Resources Board not later than 365 days after the date on which the
governmental unit or nonprofit conservation organization acquires title to the land.
3. The expenditure is for an acquisition that will result in an adjacent
landowner not having access to the landowner's land or that will result in the
landowner's having to pay for an easement access to the landowner's land.
4. The expenditure would be for an acquisition by DNR in a county where at
least 50% of the land is owned or under the jurisdiction of the state, the federal
government, or a local governmental unit (public land). Current law prohibits such
expenditures when at least 66% of the land is public land. Current law provides an
exemption when the county board of supervisors approves the acquisition. This bill
eliminates that exemption.
The bill also defines "land" for purposes of the stewardship program to
specifically include buildings and other structures and facilities located on the land.
Finally, under the bill, before the acquisition of any land or interest in land by
DNR, DNR shall notify in writing each county and each city, village, or town in which
the land or interest in land is located at least 30 days before such acquisition.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB303, s. 1 1Section 1. 23.0917 (1) (d) of the statutes is amended to read:
AB303,3,42 23.0917 (1) (d) "Land" means land in fee simple, conservation easements, other
3easements in land and development rights in land, and includes any buildings,
4facilities, and other structures located on the land
.
AB303, s. 2 5Section 2. 23.0917 (1) (h) of the statutes is created to read:
AB303,4,5
123.0917 (1) (h) "Stewardship acquisition" means the acquisition of land using
2moneys obligated from the appropriation under s. 20.866 (2) (ta) for an acquisition
3of land by the department or for a grant or state aid for acquisition of land by a
4governmental unit under s. 23.09 (19), (20), or (20m) or 30.277 or by a nonprofit
5conservation organization under s. 23.096.
AB303, s. 3 6Section 3. 23.0917 (6) (a) of the statutes is amended to read:
AB303,4,97 23.0917 (6) (a) 1. The department may not obligate from the appropriation
8under s. 20.866 (2) (ta) for a given project or activity any moneys unless it first
9notifies the joint committee on finance in writing of the proposal.
AB303,4,13 102. If the cochairpersons of the committee do not notify the department within
1114 working days after the date of the department's notification under subd. 1. that
12the committee has scheduled a meeting to review the proposal, the department may
13obligate the moneys, unless par. (f) applies.
AB303,4,17 143. If, within 14 working days after the date of the notification by the department
15under subd. 1., the cochairpersons of the committee notify the department that the
16committee has scheduled a meeting to review the proposal, the department may
17obligate the moneys only upon approval of the committee.
AB303, s. 4 18Section 4. 23.0917 (6) (d) of the statutes is created to read:
AB303,4,2219 23.0917 (6) (d) For any stewardship acquisition that is subject to review by the
20joint committee on finance under this subsection, the department shall submit to the
21committee written information about the proposed stewardship acquisition. The
22written information shall include all of the following:
AB303,4,2423 1. The assessed value, as defined in s. 70.114 (1) (ad), of the land that is the
24subject of the proposed acquisition.
AB303,5,2
12. A copy of each appraisal that the department is required to submit under sub.
2(7) (f).
AB303,5,43 3. A copy of any statement prepared by a zoning office under sub. (7) (g) that
4relates to the stewardship acquisition.
AB303, s. 5 5Section 5. 23.0917 (6) (e) of the statutes is created to read:
AB303,5,116 23.0917 (6) (e) 1. The department may not obligate moneys to provide funding
7for a stewardship acquisition if the stewardship acquisition is subject to review by
8the joint committee on finance under this subsection and if the acquisition costs, as
9calculated under sub. (7), of the land to be acquired may equal or exceed an amount
10equal to 4 times the assessed value of the land unless the stewardship acquisition
11is approved by the committee under par. (a) 3.
AB303,5,2012 2. For any stewardship acquisition to which subd. 1. applies, the department
13of natural resources shall submit to the department of revenue and to the clerk and
14assessor of each taxation district in which the land is located a statement informing
15them of the proposed stewardship acquisition and a copy of the written information
16required under par. (d). If the joint committee on finance approves the stewardship
17acquisition, the assessor of each taxation district in which the land is located shall,
18within 10 days after the date of the approval, perform a reassessment of all of the
19land located in that taxation district that has the same zoning classification as the
20land that constitutes the stewardship acquisition.
AB303, s. 6 21Section 6. 23.0917 (6) (f) of the statutes is created to read:
AB303,6,222 23.0917 (6) (f) The department may not obligate moneys to provide funding for
23a stewardship acquisition if the stewardship acquisition is subject to review by the
24joint committee on finance under this subsection, and if the acquisition costs, as

1calculated under sub. (7), of the land to be acquired equal or exceed an amount equal
2to 5 times the assessed value.
AB303, s. 7 3Section 7. 23.0917 (7) (a) of the statutes is renumbered 23.0917 (7) (am) and
4amended to read:
AB303,6,105 23.0917 (7) (am) Except as provided in pars. (b) and (c), for purposes of
6calculating the acquisition costs for acquisition of land under ss. 23.09 (19), (20) and
7(20m), 23.092 (4), 23.094 (3g), 23.096, 30.24 (4) and 30.277 from the appropriation
8under s. 20.866 (2) (ta)
a stewardship acquisition, the acquisition costs shall equal
9the sum of the land's current fair market value based on its adjusted highest and best
10use
and other acquisition costs, as determined by rule by the department.
AB303, s. 8 11Section 8. 23.0917 (7) (ab) (intro.), 1., 2. and 4. of the statutes are created to
12read:
AB303,6,1313 23.0917 (7) (ab) (intro.) In this subsection:
AB303,6,1514 1. "Adjusted highest and best use" means the highest and best use specified by
15a zoning office under par. (g).
AB303,6,1716 2. "Highest and best use" means the probable and legal use of land that results
17in the highest fair market value.
AB303,6,2018 4. "Zoning office" means a town board that adopts or enacts zoning ordinances
19under s. 60.61, 60.62, or 61.35 or a village board or common council that enacts or
20adopts zoning ordinances under s. 62.23 (7).
AB303, s. 9 21Section 9. 23.0917 (7) (ag) of the statutes is created to read:
AB303,7,222 23.0917 (7) (ag) For the purposes of calculating under pars. (am) to (c) the
23acquisition costs for acquisition of land under ss. 23.09 (19), (20), and (20m), 23.092
24(4), 23.094 (3g), 23.096, 30.24 (4), and 30.277, any donation of land to the

1governmental unit or nonprofit conservation organization by the owner of the land
2being acquired may not be considered as part of the acquisition costs.
AB303, s. 10 3Section 10. 23.0917 (7) (f) 1. of the statutes is renumbered 23.0917 (7) (ab) 3.
4and amended to read:
AB303,7,65 23.0917 (7) (ab) 3. In this paragraph, "taxation "Taxation district" has the
6meaning given in s. 70.114 (1) (e).
AB303, s. 11 7Section 11. 23.0917 (7) (f) 2. of the statutes is renumbered 23.0917 (7) (f) and
8amended to read:
AB303,7,169 23.0917 (7) (f) For any stewardship acquisition of any land that is funded with
10moneys obligated from the appropriation under s. 20.866 (2) (ta)
, the department,
11within 30 days after the moneys for the stewardship acquisition are obligated, shall
12submit to the clerk and the assessor of each taxation district in which the land is
13located a copy of every appraisal in the department's possession that was prepared
14in order to determine the fair market value of the land involved. An assessor who
15receives a copy of an appraisal under this subdivision paragraph shall consider the
16appraisal in valuing the land as provided under s. 70.32 (1).
AB303, s. 12 17Section 12. 23.0917 (7) (g) of the statutes is created to read:
AB303,8,318 23.0917 (7) (g) For purposes of calculating the acquisition costs for a proposed
19stewardship acquisition, upon the request of any person preparing an appraisal for
20the stewardship acquisitions, the zoning office of the taxation district in which the
21land that may be acquired is located shall prepare a written statement as to whether
22the land is currently zoned to accommodate its highest and best use. If the zoning
23office determines that the land is not currently zoned to accommodate its highest and
24best use, the zoning office shall specify in its statement what is the highest and best
25use of the land under any circumstances and whether the zoning office would be

1likely to approve rezoning the land to accommodate that highest and best use. The
2person preparing the appraisal shall utilize the written statement in determining
3the current fair market value of the land for purposes of par. (am).
AB303, s. 13 4Section 13. 23.0917 (8) (am) of the statutes is created to read:
AB303,8,85 23.0917 (8) (am) The department may not obligate moneys from the
6appropriation under s. 20.866 (2) (ta) for the acquisition of a conservation easement
7or other easement in land or a development right in land if the term of the easement
8or development right is for more than 30 years.
AB303, s. 14 9Section 14. 23.0917 (8) (d) of the statutes is amended to read:
AB303,8,1810 23.0917 (8) (d) The department may not acquire land using moneys from the
11appropriation under s. 20.866 (2) (ta) without the prior approval of a majority of the
12members-elect, as defined in s. 59.001 (2m), of the county board of supervisors of the
13county in which the land is located
if at least 66% 50% of the land in the county is
14owned or under the jurisdiction of the state, the federal government, or a local
15governmental unit, as defined in s. 66.0131 (1) (a). Before determining whether to
16approve the acquisition, the county in which the land is located shall post notices that
17inform the residents of the community surrounding the land of the possible
18acquisitions.
AB303, s. 15 19Section 15. 23.0917 (8) (e) of the statutes is created to read:
AB303,8,2520 23.0917 (8) (e) The department may not obligate moneys from the
21appropriation under s. 20.866 (2) (ta) for a grant or state aid to a governmental unit
22under s. 23.09 (19), (20), or (20m) or 30.277 or to a nonprofit conservation
23organization under s. 23.096 unless the natural resources board approves the grant
24or state aid not later than 365 days after the date on which the governmental unit
25or the nonprofit conservation organization acquires title to the land.
AB303, s. 16
1Section 16. 23.0918 (8) (f) of the statutes is created to read:
AB303,9,82 23.0918 (8) (f) The department may not obligate moneys from the
3appropriation under s. 20.866 (2) (ta) for a grant or state aid to a governmental unit
4under s. 23.09 (19), (20), or (20m) or 30.277 or to a nonprofit conservation
5organization under s. 23.096 to acquire land if the acquisition will result in an owner
6of land that is adjacent to the acquired land being denied access to the owner's land
7or in the owner having to pay for an easement or conveyance to gain access to the
8owner's land.
AB303, s. 17 9Section 17. 23.14 of the statutes is renumbered 23.14 (1).
AB303, s. 18 10Section 18. 23.14 (2) of the statutes is created to read:
AB303,9,1411 23.14 (2) Before the acquisition of any land, or interest in land, by the
12department, the department shall notify in writing each county and each city,
13village, or town in which the land or interest in land is located at least 30 days before
14the department completes the acquisition.
AB303, s. 19 15Section 19. 70.114 (1) (a) of the statutes is renumbered 70.114 (1) (am).
AB303, s. 20 16Section 20. 70.114 (1) (ad) of the statutes is created to read:
AB303,9,2117 70.114 (1) (ad) "Assessed value" means the lesser of the assessed value of land
18as indicated by the most recent property tax assessment under s. 70.32 or the
19assessed value of land as indicated by a property tax assessment under s. 70.32 that
20is prepared within 30 days after the date on which the department purchases the
21land and that is based on the department's intended use of the land.
AB303, s. 21 22Section 21. 70.114 (1) (b) of the statutes is amended to read:
AB303,9,2523 70.114 (1) (b) "Estimated value", ," for the year during which land is purchased
24and for land purchased before July 1, 2004, means the purchase price and, for the
25year during which land is purchased and for land purchased after June 30, 2004, the

1assessed value. "Estimated value," for
later years, means the value that was used
2for calculating the aid payment under this section for the prior year increased or
3decreased to reflect the annual percentage change in the equalized valuation of all
4property, excluding improvements, in the taxation district, as determined by
5comparing the most recent determination of equalized valuation under s. 70.57 for
6that property to the next preceding determination of equalized valuation under s.
770.57 for that property.
AB303, s. 22 8Section 22. 70.114 (1) (d) of the statutes is repealed.
AB303,10,99 (End)
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