Analysis by the Legislative Reference Bureau
Under current law, the Department of Natural Resources (DNR) administers
the managed forest land (MFL) program and a similar program called the forest
croplands program. The MFL program exempts an owner of land that is designated
MFL from payment of municipal property taxes on the land in exchange for a lower
payment per acre. In exchange, the owner must comply with certain forestry
practices and must allow the public on the land under certain circumstances unless
the landowner elects to pay an extra amount per acre to keep a limited number of
acres closed. In addition, an owner of MFL must pay a withdrawal tax when the
owner withdraws the land from the program before the order designating the land
as MFL expires. Orders are for 25 or 50 years. This bill makes various changes to
the MFL program, including the following:
1. The bill makes a terminology change by substituting the words "applicant"
and "application" for "petitioner" and "petition" in the subchapter related to the MFL
program. This change is nonsubstantive.
2. The bill changes the dates before which DNR must act on applications under
the MFL program and changes the deadline for owners to file applications to renew
MFL orders.
3. The bill requires that a forestry management plan for the MFL accompany
the application and eliminates the requirement that DNR prepare the plan upon the
request of the applying landowner. Under the bill, DNR must prepare the plan only
if DNR determines that the applicant is not able to have a proposed management
plan prepared by a certified independent plan writer. The bill requires DNR to
promulgate rules establishing the criteria for when DNR will prepare the plan.
4. The bill requires DNR to prepare an estimate of the withdrawal tax that
would be due if the MFL is withdrawn upon request of DNR or an MFL landowner.
Under the bill, the Department of Revenue assists with the preparation of these
estimates.
5. The bill eliminates the requirement that the stumpage value that is used to
determine the amount of yield taxes and withdrawal taxes under the MFL program
be established by rule.

6. The bill clarifies that when MFL is transferred to another owner, the person
purchasing or otherwise receiving the land pays the transfer fee.
7. The bill allows facsimile signatures and exempts documents from register
of deeds authentication requirements under the forest croplands program. These
provisions exist for the MFL program under current law.
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:
AB735, s. 1 1Section 1. 20.370 (1) (cx) of the statutes is amended to read:
AB735,3,52 20.370 (1) (cx) Forestry — management plans. All moneys as calculated
3received under s. 77.82 (2m) (dm) 1. (ag) for payment for management plans prepared
4or completed by plan writers who are under contract with the department under s.
577.82 (3).
AB735, s. 2 6Section 2. 26.09 (1b) (j) of the statutes is amended to read:
AB735,3,97 26.09 (1b) (j) "Stumpage value" means the applicable stumpage rate value
8established by rule under s. 77.91 (1) or the fair market value of raw forest products
9less the cost of their harvesting, whichever is greater.
AB735, s. 3 10Section 3. 77.06 (5) of the statutes is amended to read:
AB735,4,311 77.06 (5) Tax levy on right to cut timber. The department of natural resources
12shall assess and levy against the owner a severance tax on the right to cut and remove
13wood products covered by reports under this section, at the rate of 10% of the value
14of the wood products based upon the stumpage value then in force established under
15s. 77.91 (1)
. Upon making the assessment, the department of natural resources shall
16mail a duplicate of the certificate by registered mail to the owner who made the
17report of cutting at the owner's last-known post-office address. The tax assessed is
18due and payable to the department of natural resources on the last day of the next

1calendar
month after mailing following the date the certificate is mailed to the owner.
2The proceeds of the tax shall be paid into the forestry account of the conservation
3fund for distribution under s. 77.07 (3).
AB735, s. 4 4Section 4. 77.125 of the statutes is created to read:
AB735,4,8 577.125 Signatures. (1) The signature of an official or an employee of the
6department of natural resources may be stamped, printed, or otherwise reproduced
7on an order under ss. 77.01 to 77.14 after the official or employee adopts the stamped,
8printed, or otherwise reproduced signature as his or her facsimile signature.
AB735,4,11 9(2) The signature or the facsimile signature under sub. (1) of an official or an
10employee of the department of natural resources meets the requirement under s.
11706.05 (2) (a).
AB735,4,13 12(3) The requirement of s. 706.05 (2) (b) does not apply to orders issued under
13this subchapter.
AB735, s. 5 14Section 5. 77.82 (title) of the statutes is amended to read:
AB735,4,15 1577.82 (title) Managed forest land; petition application.
AB735, s. 6 16Section 6. 77.82 (1) (bn) of the statutes is amended to read:
AB735,4,2117 77.82 (1) (bn) For purposes of par. (b) 3., the department by rule shall define
18"human residence" to include a residence of the petitioner applicant regardless of
19whether it is the petitioner's applicant's primary residence. The definition may also
20include up to one acre surrounding the residence for a residence that is not the
21petitioner's applicant's primary residence.
AB735, s. 7 22Section 7. 77.82 (1) (c) of the statutes is amended to read:
AB735,5,223 77.82 (1) (c) In addition to the requirements under pars. (a) and (b), for land
24subject to a petition an application under sub. (4m), all forest croplands owned by
25the petitioner applicant on the date on which the petition application is submitted

1filed that are located in the municipality or municipalities for which the petition
2application is submitted filed shall be included in the petition application.
AB735, s. 8 3Section 8. 77.82 (2) (intro.) of the statutes is amended to read:
AB735,5,84 77.82 (2) Petition Application. (intro.) Any owner of land may petition file an
5application with
the department to designate any eligible parcel of land as managed
6forest land. A petition An application may include any number of eligible parcels
7under the same ownership. Each petition application shall include all of the
8following:
AB735, s. 9 9Section 9. 77.82 (2) (cm) of the statutes is amended to read:
AB735,5,1210 77.82 (2) (cm) A copy of an instrument that has been recorded in the office of
11the register of deeds of each county in which the property is located that shows the
12ownership of the land subject to the petition application.
AB735, s. 10 13Section 10. 77.82 (2) (dm) of the statutes is created to read:
AB735,5,1414 77.82 (2) (dm) A proposed management plan.
AB735, s. 11 15Section 11. 77.82 (2) (e) of the statutes is amended to read:
AB735,5,2116 77.82 (2) (e) A statement of the owner's forest management objectives for the
17production of merchantable timber, in sufficient detail to provide direction for the
18development and approval of a management plan. The petition application may also
19state additional forest management objectives, which may include wildlife habitat
20management, aesthetic considerations, watershed management and recreational
21use.
AB735, s. 12 22Section 12 . 77.82 (2) (e) of the statutes, as affected by 2007 Wisconsin Act ....
23(this act), is amended to read:
AB735,6,424 77.82 (2) (e) A statement of the owner's forest management objectives for the
25production of merchantable timber, in sufficient detail to provide direction for the

1development and approval of a the proposed management plan. The application
2may also state additional forest management objectives, which may include wildlife
3habitat management, aesthetic considerations, watershed management and
4recreational use.
AB735, s. 13 5Section 13. 77.82 (2) (f) of the statutes is amended to read:
AB735,6,76 77.82 (2) (f) Proof that each person holding any encumbrance on the land
7agrees to the petition that the application may be filed.
AB735, s. 14 8Section 14. 77.82 (2) (i) of the statutes is amended to read:
AB735,6,119 77.82 (2) (i) If a proposed management plan is not submitted filed with the
10petition application, a request that the department prepare a management plan.
11The department may decline to prepare the plan.
AB735, s. 15 12Section 15. 77.82 (2) (i) of the statutes, as affected by 2007 Wisconsin Act ....
13(this act), is repealed.
AB735, s. 16 14Section 16. 77.82 (2m) (title) of the statutes is amended to read:
AB735,6,1515 77.82 (2m) (title) Fees for petitions applications and management plans.
AB735, s. 17 16Section 17. 77.82 (2m) (a) 1. of the statutes is amended to read:
AB735,6,2117 77.82 (2m) (a) 1. A petition An application under sub. (2), (4m), or (12) shall
18be accompanied by a nonrefundable application recording fee of $20 unless a
19different amount for the recording fee is established by the department by rule at an
20amount equal to the average expense to the department for recording an order issued
21under this subchapter.
AB735, s. 18 22Section 18. 77.82 (2m) (a) 1. of the statutes, as affected by 2007 Wisconsin Act
23.... (this act), is renumbered 77.82 (2m) (a).
AB735, s. 19 24Section 19. 77.82 (2m) (a) 2. of the statutes is amended to read:
AB735,7,4
177.82 (2m) (a) 2. If a petition an application under sub. (2), (4m), or (12) is not
2accompanied by a proposed management plan that meets the requirements under
3par. (c), the department shall charge the plan preparation fee established under par.
4(am) if the department agrees to complete the plan.
AB735, s. 20 5Section 20. 77.82 (2m) (a) 2. of the statutes, as affected by 2007 Wisconsin Act
6.... (this act), is repealed.
AB735, s. 21 7Section 21. 77.82 (2m) (ac) of the statutes is created to read:
AB735,7,108 77.82 (2m) (ac) If the department prepares a management plan under sub. (3)
9(am), the department shall collect from the applicant the management plan fee
10established under par. (am).
AB735, s. 22 11Section 22. 77.82 (2m) (am) of the statutes is amended to read:
AB735,7,1712 77.82 (2m) (am) The department shall by rule establish on an annual basis a
13nonrefundable fee that the department shall charge for a management plan
14prepared or completed by the department, including any plan prepared by a certified
15plan writer contracted by the department under sub. (3) (g)
. The fee shall be based
16on the comparable commercial market rate that is charged for preparation of such
17management plans.
AB735, s. 23 18Section 23. 77.82 (2m) (c) of the statutes is amended to read:
AB735,7,2119 77.82 (2m) (c) A proposed management plan is exempt from the management
20plan preparation fee under par. (a) 2. (ag) if it is prepared or completed by an
21independent certified plan writer instead of by the department.
AB735, s. 24 22Section 24. 77.82 (2m) (d) of the statutes is amended to read:
AB735,7,2423 77.82 (2m) (d) All of the application recording fees collected under par. (a) 1.
24shall be credited to the appropriation under s. 20.370 (1) (cr).
AB735, s. 25 25Section 25. 77.82 (2m) (dm) 1. of the statutes is amended to read:
AB735,8,4
177.82 (2m) (dm) 1. Of each management plan fee, $300 or the entire fee,
2whichever is less, that is collected under par. (a) or (e) that is not credited to the
3appropriation under s. 20.370 (1) (cr)
(ag) shall be credited to the appropriation under
4s. 20.370 (1) (cx).
AB735, s. 26 5Section 26. 77.82 (2m) (e) of the statutes is amended to read:
AB735,8,116 77.82 (2m) (e) If a proposed management plan accompanying a petition an
7application
filed under sub. (2), (4m), or (12) is not approved by the department under
8its initial review under sub. (3) (a), and if the department agrees to complete the
9management plan under sub. (3) (a), the department shall collect from the petitioner
10applicant the plan preparation fee established under par. (am), if the petitioner
11applicant has not previously paid the fee.
AB735, s. 27 12Section 27. 77.82 (2m) (e) of the statutes, as affected by 2007 Wisconsin Act
13.... (this act), is renumbered 77.82 (2m) (ag) and amended to read:
AB735,8,1914 77.82 (2m) (ag) If a proposed management plan accompanying an application
15filed under sub. (2), (4m), or (12) is not approved by the department under its initial
16review under sub. (3) (a) (ar), and if the department agrees to complete the proposed
17management plan under sub. (3) (a) (ar), the department shall collect from the
18applicant the management plan preparation fee established under par. (am), if the
19applicant has not previously paid the fee
.
AB735, s. 28 20Section 28. 77.82 (3) (a) of the statutes is amended to read:
AB735,9,521 77.82 (3) (a) A proposed management plan may shall cover the entire acreage
22of each parcel subject to the petition application. The department, after considering
23the owner's forest management objectives as stated under sub. (2) (e), shall review
24and either approve or disapprove the proposed management plan. If the department
25disapproves the plan, it shall inform the petitioner applicant of the changes

1necessary to qualify the plan for approval upon subsequent review. At the request
2of the petitioner applicant, the department may agree to complete the proposed
3management plan that has been prepared by an independent certified plan writer.
4The department shall complete any proposed management plan prepared by the
5department.
AB735, s. 29 6Section 29. 77.82 (3) (a) of the statutes, as affected by 2007 Wisconsin Act ....
7(this act), is renumbered 77.82 (3) (ag) and amended to read:
AB735,9,108 77.82 (3) (ag) A proposed management plan shall cover the entire acreage of
9each parcel subject to the application. The and shall be prepared by an independent
10certified plan writer or by the department if par. (am) applies.
AB735,9,19 11(ar) For a proposed management plan prepared by an independent certified
12plan writer, the
department, after considering the owner's forest management
13objectives as stated under sub. (2) (e), shall review and either approve or disapprove
14the proposed management plan. If the department disapproves the proposed plan,
15it shall inform the applicant of the changes necessary to qualify the plan for approval
16upon subsequent review. At the request of the applicant, the department may agree
17to complete the proposed management plan that has been prepared by an
18independent certified plan writer. The department shall complete any proposed
19management plan prepared by the department
.
AB735, s. 30 20Section 30. 77.82 (3) (am) of the statutes is created to read:
AB735,9,2521 77.82 (3) (am) If the department determines that an applicant is not able to
22have a proposed management plan prepared by a certified independent plan writer,
23the department shall prepare the plan. The department shall promulgate rules
24establishing the criteria that shall be met in order to determine that an applicant is
25unable to prepare such a plan.
AB735, s. 31
1Section 31. 77.82 (3) (c) (intro.) of the statutes is amended to read:
AB735,10,42 77.82 (3) (c) (intro.) To qualify for approval, a management plan shall be
3prepared by an independent certified plan writer or prepared by the departmen
t and
4shall include all of the following:
AB735, s. 32 5Section 32. 77.82 (3) (f) of the statutes is repealed and recreated to read:
AB735,10,86 77.82 (3) (f) A management plan may be amended either by an agreement
7entered into by the owner and the department or by the department to ensure the
8practice of sound forestry.
AB735, s. 33 9Section 33. 77.82 (3) (g) of the statutes is amended to read:
AB735,10,1410 77.82 (3) (g) The department shall certify plan writers and shall promulgate
11rules specifying the qualifications that a person must satisfy to become a certified
12plan writer. For management plans prepared or completed by the department under
13this subsection, the department may contract with plan writers certified by the
14department to prepare and complete these plans.
AB735, s. 34 15Section 34. 77.82 (4) of the statutes is amended to read:
AB735,11,216 77.82 (4) Additions to managed forest land. An owner of land that is
17designated as managed forest land under an order that takes effect on or after April
1828, 2004, may petition file an application with the department to designate as
19managed forest land an additional parcel of land if the additional parcel is at least
203 acres in size and is contiguous to any of that designated land. The petition
21application shall be accompanied by a nonrefundable $20 application recording fee
22unless a different amount for the fee is established by the department by rule at an
23amount equal to the average expense to the department of recording an order issued
24under this subchapter. The fee shall be deposited in the conservation fund and
25credited to the appropriation under s. 20.370 (1) (cr). The petition application shall

1be filed on a department form and shall contain any additional information required
2by the department.
AB735, s. 35 3Section 35. 77.82 (4g) (a) of the statutes is amended to read:
AB735,11,94 77.82 (4g) (a) If an owner of land that is designated as managed forest land
5under an order that takes effect before April 28, 2004, wishes to have an additional
6parcel of land that is at least 10 acres in size and that satisfies the other requirements
7in sub. (1) designated as managed forest land, the owner may petition file an
8application with
the department under sub. (2) for a new order covering the
9additional land.
AB735, s. 36 10Section 36. 77.82 (4g) (b) of the statutes is amended to read:
AB735,11,1911 77.82 (4g) (b) If an owner of land that is designated as managed forest land
12under an order that takes effect before April 28, 2004, wishes to have designated as
13managed forest land an additional parcel of land that is at least 3 acres in size, that
14does not satisfy the requirements in sub. (1), and that is contiguous to any of that
15designated land, the owner may withdraw the designated land from the original
16order and may petition file an application with the department under sub. (2) for a
17new order covering both the withdrawn land and the additional land. The
18withdrawal tax and the withdrawal fee under s. 77.88 (5) and (5m) do not apply to
19a withdrawal under this paragraph.
AB735, s. 37 20Section 37. 77.82 (4m) (a) of the statutes is amended to read:
AB735,11,2321 77.82 (4m) (a) An owner of land that is entered as forest croplands under s.
2277.02 may petition file an application with the department under sub. (2) to convert
23all or a portion of the land to managed forest land, subject to sub. (1) (c).
AB735, s. 38 24Section 38. 77.82 (4m) (b) of the statutes is amended to read:
AB735,12,3
177.82 (4m) (b) A petition An application under this subsection shall specify
2whether the order designating the land as managed forest land will remain in effect
3for 25 years or 50 years, as elected by the owner.
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