AB574: Bill Text

AB574,8,13 71.59 (1) (a) Subject to the limitations provided in this subchapter and s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income or franchise taxes otherwise due, the amount derived under s. 71.60 or 71.605. If the allowable amount of claim exceeds the income or franchise taxes otherwise due on or measured by the claimant's income or if there are no Wisconsin income or franchise taxes due on or measured by the claimant's income, the amount of the claim not used as an offset against income or franchise taxes shall be certified to the department of administration for payment to the claimant by check, share draft or other draft drawn on the general fund.

AB574, s. 17 Section 17 . 71.59 (1) (d) 5. and (2) (b) and (c) of the statutes are amended to read:

AB574,8,22 71.59 (1) (d) 5. That soil and water conservation standards applicable to the land are established and approved as required under s. 92.105 (1) to (3) and that no notice of noncompliance is in effect under s. 92.105 (5) with respect to the claimant at the time the certificate is issued end of the taxable year for which the claim is made. A zoning authority shall not issue a zoning certificate for property for any year at the end of which a notice of noncompliance under s. 92.104 (4) or 92.105 (5) is in effect for the property.

AB574,8,25 (2) (b) If a notice of noncompliance with an applicable soil and water conservation plan under s. 92.104 is in effect with respect to the claimant at the time the claim is filed end of the taxable year for which the claim is made.

AB574,9,3 (c) If a notice of noncompliance with applicable soil and water conservation standards under s. 92.105 is in effect with respect to the claimant at the time the claim is filed end of the taxable year for which the claim is made.

AB574, s. 18 Section 18. 71.59 (2) (f) of the statutes is created to read:

AB574,9,7 71.59 (2) (f) If the claimant files a claim for the credit under s. 71.07 (3m), 71.28 (2m) or 71.47 (2m) for the same taxable year for which the claimant files a claim under this subchapter.

AB574, s. 19 Section 19 . 71.60 (title), (1) (intro.) and (2) of the statutes are amended to read:

AB574,9,13 71.60 (title) Computation; farmland preservation agreements. (1) (intro.) Except as provided in sub. (2), for farmland that is subject to a farmland preservation agreement under subch. II of ch. 91 at the close of the year to which the claim relates, the amount of any claim filed in calendar years based upon property taxes accrued in the preceding calendar year shall be determined as follows:

AB574,9,17 (2) If the farmland is subject to a certified ordinance under subch. V of ch. 91, or an agreement under subch. II of ch. 91, in effect at the close of the year for to which the credit is claimed claim relates, the amount of the claim is 10% of the property taxes accrued or the amount determined under sub. (1), whichever is greater.

AB574, s. 20 Section 20 . 71.605 of the statutes is created to read:

AB574,9,24 71.605 Computation; exclusive agricultural zoning. (1) For farmland that, at the close of the year to which the claim relates, is in an area zoned for exclusive agricultural use under subch. V of ch. 91 by a city, village, town or county and is not subject to a farmland preservation agreement under subch. II of ch. 91, the amount of any claim filed in a calendar year based upon property taxes accrued in the preceding calendar year shall be determined as follows:

AB574,9,25 (a) Except as provided in par. (b), 50% of the property taxes accrued.

AB574,10,2 (b) If the farmland is in a transition area identified under s. 91.55 (1) (b), 25% of the property taxes accrued.

AB574,10,4 (2) The maximum credit for a claim filed under this section is $7,500 for each claimant.

AB574, s. 21 Section 21 . 71.61 (2) of the statutes is repealed.

AB574, s. 22 Section 22. 79.10 (11) (b) of the statutes is amended to read:

AB574,10,18 79.10 (11) (b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r) and 20.835 (2) (q) and 20.835 (3) (r) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1. If the joint committee on finance does not schedule a meeting to take place before November 1, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery credit in the following year.

AB574, s. 23 Section 23. 91.06 of the statutes is amended to read:

AB574,10,24 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.

AB574, s. 24 Section 24. 91.13 (1) of the statutes is amended to read:

AB574,11,13 91.13 (1) Any owner of eligible farmlands who desires to have the lands covered by a farmland preservation agreement may apply to the county clerk by executing a form provided by the department. If an application is received by the county clerk on or after May 14, 1992, and it is not signed by all persons holding a recorded mortgage on the land to be covered by the agreement, the application is void and may not be processed by the county clerk. The application shall include a land survey or legal description of all eligible farmland to be covered under the agreement, a map showing significant natural features and all structures and physical improvements on the lands or an aerial photograph of all land which is an integral part of the owner's farming operation which is marked to indicate the farmland and structures to be covered by the agreement, the soil classification of the lands and such other data as the department deems reasonably necessary to determine the eligibility of the lands for coverage under the agreement.

AB574, s. 25 Section 25. 91.19 (6n) of the statutes is created to read:

AB574,11,17 91.19 (6n) The department shall release from a farmland preservation agreement any land whose ownership changes as a result of foreclosure of a mortgage.

AB574, s. 26 Section 26. 91.19 (7) and (8) of the statutes are amended to read:

AB574,12,8 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.

AB574,12,18 (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.

AB574, s. 27 Section 27. 91.21 (1) of the statutes is amended to read:

AB574,13,3 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.

AB574, s. 28 Section 28 . 91.25 of the statutes is created to read:

AB574,13,8 91.25 Phase-out of agreements. (1) The department may not enter into, or extend, a farmland preservation agreement for land after the date for recertification of exclusive agricultural use zoning ordinances in the county in which the land is located, as established under s. 91.78 (2).

AB574,13,13 (2) Notwithstanding s. 91.13 (10), a farmland preservation agreement entered into, or extended, after the effective date of this subsection .... [revisor inserts date], shall expire no later than the date for recertification of exclusive agricultural use zoning ordinances in the county in which the land is located, as established under s. 91.78 (2).

AB574,13,17 (3) The department shall release land from a farmland preservation agreement after the date for recertification of exclusive agricultural use 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.

AB574,13,20 (4) The department shall release land that is subject to a certified exclusive agricultural use zoning ordinance from a farmland preservation agreement if the owner of the land so requests.

AB574, s. 29 Section 29. 91.51 of the statutes is amended to read:

AB574,14,2 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. 59.69 and agricultural preservation plans shall be a component of and consistent with any county development plan prepared under s. 59.69 (3).

AB574, s. 30 Section 30. 91.52 of the statutes is created to read:

AB574,14,7 91.52 Guidelines. The department, after consultation with 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.

AB574, s. 31 Section 31. 91.55 (1) (b) of the statutes is amended to read:

AB574,14,11 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.

AB574,14,13 (1m) (b) Transition areas mapped shall be areas in predominantly agricultural use which the plan identifies for future development.

AB574,14,15 (c) Any agricultural preservation areas mapped must be a minimum of 100 acres.

AB574,14,16 (d) Any transition areas mapped must be a minimum of 35 acres.

AB574,14,20 (e) In mapping agricultural preservation areas, the maps a map 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.

AB574, s. 32 Section 32. 91.55 (1m) (intro.) and (a) of the statutes are created to read:

AB574,14,23 91.55 (1m) (intro.) Maps prepared under sub. (1) (b) shall comply with the following conditions:

AB574,14,25 (a) Agricultural preservation areas and transition areas shall be consistent with the guidelines in rules promulgated under s. 91.52.

AB574, s. 33 Section 33. 91.55 (3) of the statutes is renumbered 91.55 (1) (c).

AB574, s. 34 Section 34. 91.63 of the statutes is amended to read:

AB574,15,8 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. Revisions shall be made in the same manner as adoption of the plan , including submission to the board for certification under s. 91.06.

AB574, s. 35 Section 35. 91.72 of the statutes is created to read:

AB574,15,12 91.72 Guidelines. The department, after consultation with the board, shall promulgate rules establishing guidelines for rezoning of agricultural land for residential uses.

AB574, s. 36 Section 36. 91.73 (2) of the statutes is amended to read:

AB574,15,18 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.

AB574, s. 37 Section 37. 91.75 (8) (b) of the statutes is amended to read:

AB574,15,24 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.

AB574, s. 38 Section 38. 91.75 (10) of the statutes is created to read:

AB574,16,3 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.

AB574, s. 39 Section 39. 91.77 (1) (e) of the statutes is created to read:

AB574,16,6 91.77 (1) (e) Guidelines established by rule by the department and the board under s. 91.72.

AB574, s. 40 Section 40. 91.78 of the statutes is renumbered 91.78 (1) and amended to read:

AB574,16,13 91.78 (1) Copies of exclusive agricultural use 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.

AB574, s. 41 Section 41. 91.78 (2) of the statutes is created to read:

AB574,16,17 91.78 (2) The department shall, by rule, establish a schedule, on a county-by-county basis, for the recertification of exclusive agricultural use zoning ordinances that were certified for an unspecified term.

AB574, s. 42 Section 42. 92.104 (5) of the statutes is amended to read:

AB574,16,22 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.

AB574, s. 43 Section 43. 92.105 (1) of the statutes is amended to read:

AB574,17,3 92.105 (1) Establishment. A land conservation committee shall establish soil and water conservation standards. It shall submit these standards to the board for review. The soil and water conservation standards shall allow a person who has no need to grow hay or grass crops to comply with the standards by using reduced tillage practices instead of growing hay or grass crops.

AB574, s. 44 Section 44. 92.105 (2) of the statutes is amended to read:

AB574,17,12 92.105 (2) Guidelines; review. The board shall develop guidelines to be used for the establishment and administration of soil and water conservation standards. The guidelines shall allow a person who has no need to grow hay or grass crops to comply with soil and water conservation standards by using reduced tillage practices instead of growing hay or grass crops. The board shall review and shall approve or disapprove submitted soil and water conservation standards based on the guidelines it develops. If the board approves soil and water conservation standards, it shall notify any appropriate zoning authority of its approval.

AB574, s. 45 Section 45. 92.105 (6) of the statutes is amended to read:

AB574,17,17 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.

AB574, s. 46 Section 46. 92.14 (3) (intro.) of the statutes is amended to read:

AB574,18,2 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:

AB574, s. 47 Section 47. 92.14 (3e) of the statutes is created to read:

AB574,18,7 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 use zoning ordinances under subch. V of ch. 91.

AB574, s. 48 Section 48. Nonstatutory provisions.

AB574,18,12 (1) Committee for rule drafting. The department of agriculture, trade and consumer protection shall appoint a committee under section 227.13 of the statutes to assist in the drafting of rules required under sections 91.52 and 91.72 of the statutes, as created by this act.

AB574,18,19 (2) Revision of soil and water conservation standards. If a county's soil and water conservation standards under section 92.105 of the statutes in effect on the effective date of this subsection do not comply with section 92.105 (1) of the statutes, as affected by this act, the county land conservation committee shall revise the standards and submit the standards to the land and water conservation board for review no later than the first day of the 7th month beginning after the effective date of this subsection.

AB574, s. 49 Section 49. Initial applicability.

AB574,18,23 (1) The treatment of sections 20.835 (2) (q), 71.05 (6) (a) 17. and (b) 25., 71.26 (1) (g), 71.45 (2) (a) 15. and 71.61 (2) of the statutes first applies to taxable years beginning on January 1, 1998.

AB574,19,4 (2) The treatment of sections 20.835 (2) (dm) and (r), 71.07 (3m) (b) 1. a. and 2. 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), 71.59 (1) (a) and (d) 5., (2) (b), (c) and (f), 71.60 (title), (1) (intro.) and (2) and 71.605 of the statutes first applies to farmland preservation credits and farmland tax relief credits that are claimed for taxable years beginning on January 1, 1998, and that are based on property taxes accrued in the previous year.

AB574,19,7 (3) The treatment of sections 91.73 (2) of the statutes first applies to exclusive agricultural zoning ordinance adopted or amended on the effective date of this subsection.

AB574,19,8 (End)