2005 - 2006 LEGISLATURE
January 18, 2005 - Introduced by Representatives Albers, Mursau, Ainsworth,
Bies, Gronemus, Hahn, Hundertmark, Jensen, Jeskewitz, Loeffelholz,
Musser
and Ott, cosponsored by Senators Olsen, A. Lasee, Lassa and Lazich.
Referred to Committee on Forestry.
AB7,1,7 1An Act to amend 77.82 (1) (a) 1., 77.82 (1) (c), 77.82 (2) (intro.), 77.82 (2) (cm),
277.82 (4), 77.82 (4g) (b), 77.82 (5) (a), 77.82 (5) (b), 77.82 (6) (b) 2., 77.82 (7) (a)
34., 77.82 (8), 77.83 (1) (a) 1., 77.84 (1), 77.84 (2) (a), 77.84 (2) (am), 77.84 (2) (b),
477.84 (2) (bm), 77.85, 77.876 (1), 77.88 (1) (a), 77.88 (3m), 77.88 (5) (a) 1., 77.88
5(5) (b) 1. and 77.89 (1); and to create 77.88 (5) (c) of the statutes; relating to:
6location of contiguous land for purposes of eligibility under the Managed Forest
7Land Program.
Analysis by the Legislative Reference Bureau
Certain lands are designated as managed forest land under a program
administered by the Department of Natural Resources. Under this program, the
owner of land designated as managed forest land pays an annual acreage share
instead of the property taxes that normally would be payable.
Under current law, the owner of a parcel of land may petition to have the parcel
designated as managed forest land if the parcel meets certain requirements,
including requirements that the parcel consist of at least ten contiguous acres and
that it be located in a single city, town, or village (municipality). Under the bill, the
parcel of contiguous acres may be located in more than one municipality.

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:
AB7, s. 1 1Section 1. 77.82 (1) (a) 1. of the statutes is amended to read:
AB7,2,92 77.82 (1) (a) 1. It consists of at least 10 contiguous acres in a single municipality,
3except as provided in this subdivision. The fact that a lake, river, stream or flowage,
4a public or private road or a railroad or utility right-of-way separates any part of the
5land from any other part does not render a parcel of land noncontiguous. If a part
6of a parcel of at least 10 contiguous acres is separated from another part of that parcel
7by a public road, that part of the parcel may be enrolled in the program, even if that
8part is less than 10 acres, if that part meets the requirement under subd. 2. and is
9not ineligible under par. (b).
AB7, s. 2 10Section 2. 77.82 (1) (c) of the statutes is amended to read:
AB7,2,1411 77.82 (1) (c) In addition to the requirements under pars. (a) and (b), for land
12subject to a petition under sub. (4m), all forest croplands owned by the petitioner on
13the date on which the petition is submitted that are located in the municipality or
14municipalities
for which the petition is submitted shall be included in the petition.
AB7, s. 3 15Section 3. 77.82 (2) (intro.) of the statutes is amended to read:
AB7,2,1916 77.82 (2) Petition. (intro.) Any owner of land may petition the department to
17designate any eligible parcel of land as managed forest land. A petition may include
18any number of eligible parcels under the same ownership in a single municipality.
19Each petition shall include all of the following:
AB7, s. 4 20Section 4. 77.82 (2) (cm) of the statutes is amended to read:
AB7,3,3
177.82 (2) (cm) A copy of an instrument that has been recorded in the office of
2the register of deeds of the each county in which the property is located that shows
3the ownership of the land subject to the petition.
AB7, s. 5 4Section 5. 77.82 (4) of the statutes is amended to read:
AB7,3,155 77.82 (4) Additions to managed forest land. An owner of land that is
6designated as managed forest land under an order that takes effect on or after April
728, 2004, may petition the department to designate as managed forest land an
8additional parcel of land in the same municipality if the additional parcel is at least
93 acres in size and is contiguous to any of that designated land. The petition shall
10be accompanied by a nonrefundable $20 application fee unless a different amount for
11the fee is established by the department by rule at an amount equal to the average
12expense to the department of recording an order issued under this subchapter. The
13fee shall be deposited in the conservation fund and credited to the appropriation
14under s. 20.370 (1) (cr). The petition shall be filed on a department form and shall
15contain any additional information required by the department.
AB7, s. 6 16Section 6. 77.82 (4g) (b) of the statutes is amended to read:
AB7,3,2517 77.82 (4g) (b) If an owner of land that is designated as managed forest land
18under an order that takes effect before April 28, 2004, wishes to have designated as
19managed forest land an additional parcel of land that is in the same municipality,
20that is at least 3 acres in size, that does not satisfy the requirements in sub. (1), and
21that is contiguous to any of that designated land, the owner may withdraw the
22designated land and may petition the department under sub. (2) for a new order
23covering both the withdrawn land and the additional land. The withdrawal tax and
24the withdrawal fee under s. 77.88 (5) and (5m) do not apply to a withdrawal under
25this paragraph.
AB7, s. 7
1Section 7. 77.82 (5) (a) of the statutes is amended to read:
AB7,4,42 77.82 (5) (a) Upon receipt of a petition under sub. (2), (4) or (4m), the
3department shall provide written notice of the petition to the each clerk of the each
4municipality in which the land is located.
AB7, s. 8 5Section 8. 77.82 (5) (b) of the statutes is amended to read:
AB7,4,126 77.82 (5) (b) The governing body of the any municipality in which the proposed
7managed forest land is located or a resident or property tax payer of the such a
8municipality may, within 15 days after the notice under par. (a) is provided, request
9the department to deny the petition on the grounds that the land fails to meet the
10eligibility requirements under sub. (1) or that, if the addition is approved, the entire
11parcel will fail to meet those eligibility requirements. The request shall be in writing
12and shall specify the reason for believing that the land is or would be ineligible.
AB7, s. 9 13Section 9. 77.82 (6) (b) 2. of the statutes is amended to read:
AB7,4,1714 77.82 (6) (b) 2. At least 10 days before the date of the hearing, the department
15shall mail written notice of the date, time and place of the hearing to the petitioner,
16each person who submitted a request under sub. (5) (b) and the clerk of the each
17municipality in which the land is located.
AB7, s. 10 18Section 10. 77.82 (7) (a) 4. of the statutes is amended to read:
AB7,4,2119 77.82 (7) (a) 4. That the use of the land as managed forest land is not
20incompatible with the existing uses of the land in the each municipality in which it
21is located.
AB7, s. 11 22Section 11. 77.82 (8) of the statutes is amended to read:
AB7,5,623 77.82 (8) Order. If a petition under sub. (2), (4m), or (12) is approved, the
24department shall issue an order designating the land as managed forest land for the
25time period specified in the petition. If a petition under sub. (4) is approved, the

1department shall amend the original order to include the additional parcel. The
2department shall provide the petitioner with a copy of the order or amended order
3and shall also file a copy with the department of revenue, the supervisor of
4assessments and the clerk of the each municipality in which the land is located, and
5shall record the order with the register of deeds in the each county, in which the land
6is located.
AB7, s. 12 7Section 12. 77.83 (1) (a) 1. of the statutes is amended to read:
AB7,5,98 77.83 (1) (a) 1. A maximum of 160 acres in the municipality, of which not more
9than 80 acres may be land designated as managed forest land before April 28, 2004.
AB7, s. 13 10Section 13. 77.84 (1) of the statutes is amended to read:
AB7,5,1811 77.84 (1) Tax roll. The Each municipal clerk of a municipality in which the
12land is located
shall enter in a special column or other appropriate place on the tax
13roll the description of each parcel of land designated as managed forest land, and
14shall specify, by the designation "MFL-O" or "MFL-C", the acreage of each parcel
15that is designated open or closed under s. 77.83. The land shall be assessed and is
16subject to review under ch. 70. Except as provided in this subchapter, no tax may be
17levied on managed forest land, except that any building on managed forest land is
18subject to taxation as personal property under ch. 70.
AB7, s. 14 19Section 14. 77.84 (2) (a) of the statutes is amended to read:
AB7,5,2220 77.84 (2) (a) For managed forest land orders that take effect before April 28,
212004, each owner of managed forest land shall pay to the each municipal treasurer
22an acreage share of 74 cents per acre on or before January 31.
AB7, s. 15 23Section 15. 77.84 (2) (am) of the statutes is amended to read:
AB7,6,324 77.84 (2) (am) For managed forest land orders that take effect on or after April
2528, 2004, each owner of managed forest land shall pay to the each municipal

1treasurer, on or before January 31, an amount that is equal to 5 percent of the
2average statewide property tax per acre of property classified under s. 70.32 (2) (a)
36., as determined under par. (cm), for each acre of managed forest land.
AB7, s. 16 4Section 16. 77.84 (2) (b) of the statutes is amended to read:
AB7,6,85 77.84 (2) (b) For managed forest land orders that take effect before April 28,
62004, in addition to the payment under par. (a), each owner shall pay $1 for each acre
7that is designated as closed under s. 77.83. The payment shall be made to the each
8municipal treasurer on or before January 31.
AB7, s. 17 9Section 17. 77.84 (2) (bm) of the statutes is amended to read:
AB7,6,1510 77.84 (2) (bm) For managed forest land orders that take effect on or after April
1128, 2004, in addition to the payment under par. (am), each owner of managed forest
12land shall pay to the each municipal treasurer, on or before January 31, an amount
13that is equal to 20 percent of the average statewide property tax per acre of property
14classified under s. 70.32 (2) (a) 6., as determined under par. (cm), for each acre that
15is designated as closed under s. 77.83.
AB7, s. 18 16Section 18. 77.85 of the statutes is amended to read:
AB7,6,22 1777.85 State contribution. The department shall pay before June 30 annually
18the municipal treasurer, from the appropriation under s. 20.370 (5) (bv), 20 cents for
19each acre of land in the municipality that is designated as managed forest land under
20this subchapter. If an acre designated as managed forest land is located in 2 or more
21municipalities, the department shall make the payment to the treasurer of the
22municipality in which the largest portion of the acre is located.
AB7, s. 19 23Section 19. 77.876 (1) of the statutes is amended to read:
AB7,7,424 77.876 (1) Assessment. The department shall certify to the each municipality
25in which the property is located an owner's failure to complete a forestry practice

1during the period of time required under an applicable management plan, and the
2municipality shall impose a noncompliance assessment of $250 against the owner for
3each failure. The department shall mail a copy of the certificate of assessment to the
4owner at the owner's last-known address and to the municipality.
AB7, s. 20 5Section 20. 77.88 (1) (a) of the statutes is amended to read:
AB7,7,126 77.88 (1) (a) The department may, at the request of the owner of managed forest
7land or of the governing body of the any municipality in which any managed forest
8land is located, or at its own discretion, investigate to determine whether the
9designation as managed forest land should be withdrawn. Except as provided in par.
10(am), the department shall notify the owner of the land and the mayor of the city, the
11chairperson of the town, or the president of the village in which the land is located
12of the investigation.
AB7, s. 21 13Section 21. 77.88 (3m) of the statutes is amended to read:
AB7,7,2414 77.88 (3m) Withdrawal for failure to pay personal property taxes. If an
15owner of managed forest land has not paid the personal property tax due for a
16building on managed forest land before the February settlement date under s. 74.30
17(1), the municipality in which the managed forest land building is located shall
18certify to the department that a delinquency exists and shall include the legal
19description of the managed forest land on which the building is located in the
20certification. Immediately after receiving the certification, the department shall
21issue an order withdrawing the entire parcel of land as managed forest land and shall
22assess against the owner of the land the withdrawal tax under sub. (5) and the
23withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the owner is not entitled
24to a hearing on an order withdrawing land under this subsection.
AB7, s. 22 25Section 22. 77.88 (5) (a) 1. of the statutes is amended to read:
AB7,8,5
177.88 (5) (a) 1. An amount equal to the product of the total net property tax rate
2in the municipality in the year prior to the withdrawal and the assessed value of the
3land for the same year, as computed by the department of revenue,
past tax liability
4multiplied by the number of years the land was designated as managed forest land,
5less any amounts paid by the owner under ss. 77.84 (2) (a) and (am) and 77.87.
AB7, s. 23 6Section 23. 77.88 (5) (b) 1. of the statutes is amended to read:
AB7,8,117 77.88 (5) (b) 1. An amount equal to the product of the total net property tax rate
8in the municipality in the year prior to the withdrawal and the assessed value of the
9land for the same year, as computed by the department of revenue,
past tax liability
10multiplied by the number of years since the renewal, less any amounts paid by the
11owner under ss. 77.84 (2) (a) and (am) and 77.87.
AB7, s. 24 12Section 24. 77.88 (5) (c) of the statutes is created to read:
AB7,8,2213 77.88 (5) (c) For purposes of pars. (a) 1. and (b) 1., if the parcel of land is located
14in a single municipality, the past tax liability is an amount equal to the product of
15the total net property tax rate for that municipality in the year prior to the
16withdrawal multiplied by the assessed value of the parcel of land for the same year,
17as computed by the department of revenue. For purposes of pars. (a) 1. and (b) 1.,
18if the parcel is located in more than one municipality, the past tax liability is an
19amount equal to the sum of the products calculated by multiplying the total net
20property tax rate for each municipality in the year prior to the withdrawal by the
21corresponding assessed value of the land in that municipality for the same year, as
22computed by the department of revenue.
AB7, s. 25 23Section 25. 77.89 (1) of the statutes is amended to read:
AB7,9,324 77.89 (1) Payment to municipalities. By June 30 of each year, the department,
25from the appropriation under s. 20.370 (5) (bv), shall pay 100 percent of each

1payment received under ss. 77.84 (3) (b) and 77.87 (3) and 100 percent of each
2withdrawal tax payment received under s. 77.88 (7) to the treasurer of the each
3municipality in which is located the land to which the payment applies.
AB7,9,44 (End)
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