SB370: Bill Text

SB370,12,16 (2) The maximum credit for a claim filed under this section is $7,500 for each claimant.

Note: Provides for a payment of either 50% or 25% of the property taxes on agricultural land as the means of calculating the amount of the farmland preservation credit, with a maximum credit of $7,500. The new method of calculating farmland preservation credits begins with 1996 income tax returns for property taxes accrued in calendar year 1995. The bill provides a 50% credit for farmland that is in an area zoned by a city, village, town or county for exclusive agricultural use at the close of the calendar year, and a credit of 25% of property taxes accrued for land that is subject to exclusive agricultural zoning but that is in a transition area identified in a county agricultural preservation plan, with both amounts capped at $7,500.

This and the preceding Section also specify that the amount of the farmland preservation tax credit for farmland that is subject to both a farmland preservation agreement and an exclusive agricultural zoning ordinance is either the amount for farmland subject to only an agreement or the 10% minimum credit. The intent of this provision is to create an incentive for the holders of farmland preservation agreements to relinquish the agreements when the farmland becomes subject to an exclusive agricultural zoning ordinance, as a part of the phase-out of agreements under s. 91.25, created by this bill.

SB370, s. 22 Section 22 . 71.61 (2) of the statutes is repealed.

Note: Repeals the requirement that farmland preservation credits be treated as income for purposes of income and franchise taxes.

SB370, s. 23 Section 23. 91.06 of the statutes is amended to read:

SB370,13,7 91.06 Certification. The board shall review farmland county agricultural preservation plans and exclusive agricultural use zoning ordinances submitted to it under ss. 91.61 and 91.78 and shall certify to the appropriate zoning authority whether the plans and ordinances meet the standards of subchs. IV and V, respectively. Certifications may be in whole or in part.

Note: Corrects terminology to correspond with the terms used in subch. IV of ch. 91.

SB370, s. 24 Section 24. 91.19 (7) and (8) of the statutes are amended to read:

SB370,14,2 91.19 (7) Whenever a farmland preservation agreement is relinquished under sub. (2) or (6t) or all or part of the land is released from a farmland preservation agreement under sub. (2) or (6p) or a transition area agreement is relinquished under sub. (2) or, subject to subs. (12) and (13), a transition area agreement is relinquished under sub. (1) or (1m), the department shall cause to be prepared and recorded a lien against the property formerly subject to the agreement for the total amount of all credits received by all owners of such lands under subch. IX of ch. 71 during the last 10 5 years that the land was eligible for such credit, plus interest at the rate of 9.3% per year compounded annually on the credits received from the time the credits were received until the lien is paid for farmland preservation agreements relinquished under sub. (6t) and 6% per year compounded annually on the credits received from the time the credits were received until the lien is paid for other agreements. No interest shall be compounded for any period during which the farmland is subject to a subsequent farmland preservation agreement or transition area agreement or is zoned for exclusive agricultural use under an ordinance certified under subch. V.

SB370,14,12 (8) Subject to subs. (12) and (13), upon the relinquishment of a farmland preservation agreement under sub. (1) or (1m), the department shall cause to be prepared and recorded a lien against the property formerly subject to the farmland preservation agreement for the total amount of the credits received by all owners thereof under subch. IX of ch. 71 during the last 10 5 years that the land was eligible for such credit, plus 6% interest per year compounded from the time of relinquishment. No interest shall be compounded for any period during which the farmland is subject to a subsequent farmland preservation agreement or transition area agreement or is zoned for exclusive agricultural use under an ordinance certified under subch. V.

Note: Reduces from 10 to 5 the number of years for which farmland preservation credits must be repaid when a farmland preservation agreement is relinquished or when farmland is rezoned from an exclusive agricultural use zone or land in such a zone is granted a special exception or conditional use permit for a nonagricultural use.

SB370, s. 25 Section 25. 91.21 (1) of the statutes is amended to read:

SB370,14,22 91.21 (1) If the owner or a successor in title of the land upon which a farmland preservation agreement has been recorded under this chapter changes the use of the land to a prohibited use without first acting under ss. s. 91.17 and, 91.19 or 91.25 (3) or (4) and the land is not relinquished under s. 91.19 (6p) or (6t), the owner or successor in title may be enjoined by the state, acting through the attorney general, or by the local governing body having jurisdiction, acting through its attorney, and is subject to a civil penalty for actual damages, but in no case to exceed double the value of the land as established at the time the application for the agreement was approved.

SB370, s. 26 Section 26 . 91.25 of the statutes is created to read:

SB370,15,4 91.25 Phase-out of agreements. (1) The department may not enter into a farmland preservation agreement for land after the date for recertification of exclusive agricultural zoning ordinances in the county in which the land is located, as established under s. 91.78 (2).

SB370,15,8 (2) Notwithstanding s. 91.13 (10), a farmland preservation agreement entered into after the effective date of this subsection .... [revisor inserts date], shall expire no later than the date for recertification of exclusive agricultural zoning ordinances in the county in which the land is located, as established under s. 91.78 (2).

SB370,15,12 (3) The department shall release land from a farmland preservation agreement after the date for recertification of exclusive agricultural zoning ordinances in the county in which the land is located, as established under s. 91.78 (2), if the owner of the land so requests.

SB370,15,15 (4) The department shall release land that is subject to a certified exclusive agricultural zoning ordinance from a farmland preservation agreement if the owner of the land so requests.

Note: Phases out use of farmland preservation agreements by prohibiting the DATCP from entering into new agreements after and from extending existing agreements beyond a deadline date. The deadline date is the date set in proposed DATCP rules by which time counties must recertify existing exclusive agricultural zoning ordinances. The date varies for each county. This Section also encourages the termination of existing agreements by authorizing the DATCP to relinquish agreements under 2 circumstances: (1) after the date when no new agreements will be entered into; and (2) before that date, if the farmland subject to the agreement is also subject to an exclusive agricultural zoning ordinance. The landowner is not required to repay the credits received under agreements relinquished under this provision.

SB370, s. 27 Section 27. 91.51 of the statutes is amended to read:

SB370,16,2 91.51 (title) Purpose Planning. The purpose of this subchapter is to specify standards for county agricultural preservation plans required to enable farmland owners to enter into farmland preservation agreements under this chapter. Agricultural preservation planning shall be undertaken in accordance with s. 59.97 and agricultural preservation plans shall be a component of and consistent with any county development plan prepared under s. 59.97 (3).

SB370, s. 28 Section 28. 91.52 of the statutes is created to read:

SB370,16,7 91.52 Guidelines. The department and the board shall promulgate rules establishing guidelines for agricultural preservation planning. The guidelines shall establish priorities for the preservation of agricultural land, recognizing regional differences and the unique conditions in the various counties.

Note: Requires DATCP and the LWCB to promulgate rules establishing guidelines for agricultural preservation planning. These rules will be binding on both counties, in developing county agricultural preservation plans or plan amendments, and the LWCB, in certifying agricultural preservation plans.

SB370, s. 29 Section 29. 91.55 (1) (b) of the statutes is amended to read:

SB370,16,11 91.55 (1) (b) Maps identifying agricultural areas to be preserved, areas of special environmental, natural resource or open space significance and, if any, transition areas.

SB370,16,13 (1m) (b) Transition areas mapped shall be areas in predominantly agricultural use which the plan identifies for future development.

SB370,16,15 (c) Any agricultural preservation areas mapped must be a minimum of 100 acres.

SB370,16,16 (d) Any transition areas mapped must be a minimum of 35 acres.

SB370,16,20 (e) In mapping agricultural preservation areas, the maps identifying preliminary agricultural preservation areas prepared under s. 91.05 shall be considered if the map is provided to the county at least 12 months prior to adoption of the agricultural preservation plan.

Note: Renumbers the current statute regarding the maps that are part of county agricultural preservation plans, to allow for addition of the criterion regarding agricultural preservation areas and transition areas in the following Section.

SB370, s. 30 Section 30. 91.55 (1m) (intro.) and (a) of the statutes are created to read:

SB370,17,2 91.55 (1m) (intro.) Maps prepared under sub. (1) (b) shall comply with the following conditions:

SB370,17,4 (a) Agricultural preservation areas and transition areas shall be consistent with the guidelines in rules promulgated under s. 91.52.

Note: Adds to the criteria for the maps included in county agricultural preservation planning. The maps must be consistent with rules promulgated by the DATCP and the LWCB under new s. 91.52, created in this bill.

SB370, s. 31 Section 31. 91.55 (3) of the statutes is renumbered 91.55 (1) (c).

Note: The text of current s. 91.55 (3) is: "Statements regarding the coordination requirements of s. 91.59.". There is no introductory phrase in s. 91.55 that connects with s. 91.55 (3), so it is obvious that this provision is misplaced. This provision was adopted in its present form in ch. 27, laws of 1977, and has not been amended since then. Section 91.55 (3) is renumbered as one of the requirements for agricultural preservation plans in s. 91.55 (1), consistent with s. 91.59, which requires county agricultural preservation plans to indicate how the plans compare with regional plans and to incorporate agricultural preservation plans adopted by municipalities.

SB370, s. 32 Section 32. 91.63 of the statutes is amended to read:

SB370,17,16 91.63 Revisions. Counties shall continually review and evaluate the agricultural preservation plan in light of changing needs and conditions and changes to this subchapter or rules promulgated under this subchapter and shall provide for periodic revision of the agricultural preservation plan set forth in this subchapter. If a preliminary or final subdivision plat that requires approval under s. 236.13 does not comply with a certified agricultural preservation plan, the county may not approve the plat unless the agricultural preservation plan is revised so that the plat is in compliance with the plan, and the revised plan is certified under s. 91.06. Revisions shall be made in the same manner as adoption of the plan , including submission to the board for certification under s. 91.06.

Note: Requires counties to modify agricultural preservation plans to reflect the guidelines under s. 91.52, as created by this bill, and any future amendments to statutes or rules related to agricultural preservation planning. Also, requires a certified plan to be revised, and the revision certified by the LWCB, as a condition of plat approval for preliminary or final subdivision plats that are not in compliance with the agricultural preservation plan.

SB370, s. 33 Section 33. 91.72 of the statutes is created to read:

SB370,18,3 91.72 Guidelines. The department and the board shall promulgate rules establishing guidelines for rezoning of agricultural land for residential uses.

Note: Requires DATCP and the LWCB to promulgate rules establishing guidelines for counties, cities, villages and towns to use in rezoning agricultural land zoned for exclusive agricultural use to allow residential uses. These guidelines will be in addition to the current criteria for rezoning areas zoned for exclusive agricultural use in s. 91.77 (1), which require consideration of the following:

"91.77 (1) (a) Adequate public facilities to accommodate development either exist or will be provided within a reasonable time.

(b) Provision of public facilities to accommodate development will not place an unreasonable burden on the ability of affected local units of government to provide them.

(c) The land proposed for rezoning is suitable for development and development will not result in undue water or air pollution, cause unreasonable soil erosion or have an unreasonably adverse effect on rare or irreplaceable natural areas.".

SB370, s. 34 Section 34. 91.73 (2) of the statutes is amended to read:

SB370,18,9 91.73 (2) Exclusive An exclusive agricultural zoning ordinances ordinance shall be consistent with a county agricultural preservation plans plan and may not be certified by the board unless a county agricultural preservation plan is established under subch. IV and is certified under s. 91.06. This subsection does not apply in a county with a population greater than 750,000.

Note: Provides that the county must adopt an agricultural preservation plan in order for the LWCB to approve an exclusive agricultural preservation ordinance adopted by a city, village, town or county. An exception to this requirement is provided for Milwaukee County.

SB370, s. 35 Section 35. 91.75 (8) (b) of the statutes is amended to read:

SB370,18,15 91.75 (8) (b) A farm family business may be permitted as a special exception or conditional use under sub. (5) if limited to existing farm residences or structures or portions of the existing farmstead that are not dedicated to agricultural uses. No more than 2 5 persons who are not members of the resident farm family may be employed in the farm family business.

Note: Increases from 2 to 5 the number of nonfamily employes that may be employed by a farm family business allowed as a special or conditional use on land zoned for exclusive agricultural use.

SB370, s. 36 Section 36. 91.75 (10) of the statutes is created to read:

SB370,19,4 91.75 (10) The ordinance includes standards for rezoning of agricultural land for residential uses, which are at least as stringent as the guidelines in rules promulgated under s. 91.72.

Note: Requires exclusive agricultural zoning ordinances to include standards for rezoning to residential uses. The standards must be at least as stringent as the guidelines promulgated by the DATCP and the LWCB under s. 91.72, which is created by this bill.

SB370, s. 37 Section 37. 91.77 (1) (d) of the statutes is created to read:

SB370,19,8 91.77 (1) (d) If the land proposed for rezoning is not served by a public sewer, the rezoning conforms with a county agricultural preservation plan that applies to the area and that is certified under s. 91.06.

Note: Creates a new condition that must be met in order for a city, village, town or county to revise a certified exclusive agricultural preservation ordinance. If the land proposed for rezoning is not served by a public sewer, the rezoning must conform with a county agricultural preservation plan that applies to the area and that is certified by the LWCB.

SB370, s. 38 Section 38. 91.77 (1) (e) of the statutes is created to read:

SB370,19,11 91.77 (1) (e) Guidelines established by rule by the department and the board under s. 91.72.

Note: Requires a city, village, town or county to approve petitions for rezoning areas zoned for exclusive agricultural use based, in part, on consideration of guidelines for rezoning promulgated by DATCP and the LWCB under s. 91.72, which is created by this bill.

SB370, s. 39 Section 39. 91.78 of the statutes is renumbered 91.78 (1) and amended to read:

SB370,19,18 91.78 (1) Copies of exclusive agricultural zoning ordinances and revisions to those ordinances may be submitted to the board for review and certification under s. 91.06. A certification granted for an unspecified term shall expire according to the recertification schedule under sub. (2). A certification granted after the effective date of this subsection .... [revisor inserts date], shall expire on a date specified in the certification but not later than 10 years after the date of certification.

Note: Provides that revisions to exclusive agricultural zoning ordinances may be submitted to the LWCB for review. This amendment reflects current practice and is not intended to make any substantive change in the statutes.

Also, this Section and the following Section provide that certification of an exclusive agricultural zoning ordinance will expire unless the ordinance is recertified and directs the DATCP to establish a schedule for recertification of certain ordinances.

SB370, s. 40 Section 40. 91.78 (2) of the statutes is created to read:

SB370,20,4 91.78 (2) The department shall, by rule, establish a schedule, on a county-by-county basis, for the recertification of exclusive agricultural zoning ordinances that were certified for an unspecified term.

SB370, s. 41 Section 41. 92.104 (5) of the statutes is amended to read:

SB370,20,9 92.104 (5) Eligibility for farmland preservation credit. A farmland preservation credit may not be allowed under subch. IX of ch. 71 if a notice of noncompliance is in effect with respect to a claimant to which this section applies at the time the claim is filed end of the taxable year for which the claim is made.

SB370, s. 42 Section 42. 92.105 (6) of the statutes is amended to read:

SB370,20,14 92.105 (6) Eligibility for farmland preservation credit. A farmland preservation credit may not be allowed under subch. IX of ch. 71 if a notice of noncompliance is in effect with respect to a claimant to which this section applies at the time the claim is filed end of the taxable year for which the claim is made.

Note: The preceding 2 Sections require that recipients of the farmland preservation tax credit be in compliance with soil and water conservation standards at the end of the year for which the credit is claimed, rather than at the time the claim is filed.

SB370, s. 43 Section 43. 92.14 (3) (intro.) of the statutes is amended to read:

SB370,21,4 92.14 (3) Basic allocations to counties. (intro.) To help counties meet administrative and technical operating costs in their soil and water conservation activities, the department shall award grants from the appropriation under s. 20.115 (7) (c) to any county land conservation committee which has a workload allocation plan approved by the department under s. 92.08 (2), and which, by county board action, has resolved to match any moneys granted under this subsection with an equal amount of county moneys. The Except as provided in sub. (3e), the county shall use the grant for county land conservation personnel to administer and implement activities directly related to any of the following:

SB370, s. 44 Section 44. 92.14 (3e) of the statutes is created to read:

SB370,21,9 92.14 (3e) Basic allocation; technical assistance. A county may use a grant under sub. (3) to provide technical assistance to local units of government in the county in administering exclusive agricultural zoning ordinances under subch. V of ch. 91.

Note: Allows counties to use the basic allocation portion of soil and water resource management grants to provide technical assistance to local units of government in administering exclusive agricultural zoning ordinances.

SB370, s. 45 Section 45. 144.04 (1) of the statutes is amended to read:

SB370,22,23 144.04 (1) Except as provided under sub. (2), every owner within the time prescribed by the department, shall file with the department a certified copy of complete plans of a proposed system or plant or extension thereof, in scope and detail satisfactory to the department, and, if required, of existing systems or plants, and such other information concerning maintenance, operation and other details as the department requires, including the information specified under s. 144.026 (5) (a), if applicable. Material changes with a statement of the reasons shall be likewise submitted. Before plans are drawn a statement concerning the improvement may be made to the department and the department may, if requested, outline generally what it will require. Upon receipt of such plans for approval, the department or its duly authorized representative shall notify the owner of the date of receipt. Within 90 days from the time of receipt of complete plans or within the time specified in s. 144.026 (5) (c), if applicable, the department or its authorized representative shall examine and take action to approve, approve conditionally or reject the plans and shall state in writing any conditions of approval or reasons for rejection. Approval or disapproval of such plans and specifications shall not be contingent upon eligibility of such project for federal aid. The time period for review may be extended by agreement with the owner if the plans and specifications cannot be reviewed within the specified time limitation due to circumstances beyond the control of the department or in the case of extensive installation involving expenditures of $350,000 or more. The extension shall not exceed 6 months. Failure of the department or its authorized representative to act before the expiration of the time period allowed for review shall constitute an approval of the plans, and upon demand a written certificate of approval shall be issued. Approval may be subject to modification by the department upon due notice. Construction or material change shall be according to approved plans only. The department may disapprove plans which are not in conformance with any existing approved areawide waste treatment management plan prepared pursuant to the federal water pollution control act, P.L. 92-500, as amended, and. The department shall disapprove plans for sewage disposal plants, sewerage systems or extensions thereof that are not in conformance with s. 147.25 (9). The department shall disapprove plans that do not meet the grounds for approval specified under s. 144.026 (5) (d), if applicable. The department shall require each person whose plans are approved under this section to report that person's volume and rate of water withdrawal, as defined under s. 144.026 (1) (m), and that person's volume and rate of water loss, as defined under s. 144.026 (1) (L), if any, in the form and at the times specified by the department.

Note: Requires the department of natural resources (DNR) to disapprove plans for sewage disposal plants, sewerage systems or extensions thereof that do not conform with county agricultural preservation plans. A county may amend its agricultural preservation plan and secure approval of the amended plan from the LWCB, if necessary to gain DNR approval of a sewage disposal plant, sewerage system or the extension of a plant or system.

SB370, s. 46 Section 46. 145.19 (7) of the statutes is created to read:

SB370,23,6 145.19 (7) Land condominiums. (a) In this subsection, "land condominium" means a parcel or building site that results from the allocation of a lot, parcel or tract of land into parcels or building sites, whether denominated as units or limited common elements, for the purpose of sale or of building development, if any of the following applies:

SB370,23,8 1. The act of allocation creates 5 or more parcels or building sites of 1.5 acres each or less in area.

SB370,23,10 2. Five or more parcels or building sites of 1.5 acres each or less in area are created by successive allocations within a period of 5 years.

SB370,23,16 (b) A governmental unit responsible for the regulation of private sewage systems may not issue a sanitary permit for installation of a private sewage system serving a land condominium, unless the land condominium conforms with any county agricultural preservation plan that is certified under s. 91.06. This paragraph does not apply to a sanitary permit issued for installation of a private sewage system to replace an existing private sewage system.

Note: Requires the county that issues a sanitary permit for installation of a new private sewage system on a lot in a "land condominium" to determine, as a condition of issuing the sanitary permit, that the land condominium is consistent with a county agricultural preservation plan that is certified by the LWCB. A "land condominium" is a condominium that consists of individual lots that are units or limited common elements of the condominium. A buyer purchases the lot and, within the limits established by the condominium declaration, constructs a dwelling on the lot. The purpose of a land condominium is to divide land into buildable lots without conforming to the statutes and ordinances related to subdivisions.

SB370, s. 47 Section 47. 147.25 (9) of the statutes is created to read:

SB370,23,19 147.25 (9) Provisions requiring conformity with any county agricultural preservation plans that have been certified under s. 91.06.