AB75, s. 1954
3Section
1954. 92.05 (3) (m) of the statutes is created to read:
AB75,1134,64
92.05
(3) (m)
Tolerable erosion level. The department shall establish a tolerable
5erosion level based on an erosion rate that is acceptable and that maintains
6long-term soil productivity.
AB75, s. 1955
7Section
1955. 92.10 (1) of the statutes is amended to read:
AB75,1134,118
92.10
(1) Creation. There is created a land and water resource management
9planning program. The department
, board and land conservation committees jointly
10shall develop and administer this program.
The department shall consult with the
11department of natural resources in developing and administering this program.
AB75, s. 1956
12Section
1956. 92.10 (5) of the statutes is repealed.
AB75, s. 1957
13Section
1957. 92.10 (6) (a) 3. of the statutes is amended to read:
AB75,1134,1614
92.10
(6) (a) 3. Identifies the best management practices to achieve the
15objectives under subd. 2. and to achieve the tolerable erosion level under s.
92.04 (2) 16(i) 92.05 (3) (m).
AB75, s. 1958
17Section
1958. 92.10 (6) (d) of the statutes is amended to read:
AB75,1134,1918
92.10
(6) (d)
Plan submission. A land conservation committee shall submit the
19land and water resource management plan to the
board and department.
AB75, s. 1959
20Section
1959. 92.104 of the statutes is repealed.
AB75, s. 1960
21Section
1960. 92.105 of the statutes is repealed.
AB75, s. 1961
22Section
1961. 92.106 of the statutes is repealed.
AB75, s. 1962
23Section
1962. 92.14 (2) (e) of the statutes is amended to read:
AB75,1135,3
192.14
(2) (e) Promoting
compliance with the requirements under ss. 92.104 and
292.105 soil and water conservation by persons claiming
a farmland preservation
3credit tax credits under subch. IX of ch. 71.
AB75, s. 1963
4Section
1963. 92.14 (3) (a) 1. of the statutes is amended to read:
AB75,1135,75
92.14
(3) (a) 1. Compliance with
soil and water conservation requirements
6under ss. 92.104 and 92.105 by applicable to persons claiming
a farmland
7preservation
credit tax credits under subch. IX of ch. 71.
AB75, s. 1964
8Section
1964. 92.14 (3) (d) of the statutes is amended to read:
AB75,1135,129
92.14
(3) (d) Implementing land and water resource management projects
10undertaken to comply with
the soil and water conservation requirements
under ss.
1192.104 and 92.105 by applicable to persons claiming
a farmland preservation
credit 12tax credits under subch. IX of ch. 71.
AB75, s. 1965
13Section
1965. 92.14 (6) (b) of the statutes is amended to read:
AB75,1135,2114
92.14
(6) (b) The department and the department of natural resources shall
15prepare an annual grant allocation plan identifying the amounts to be provided to
16counties under this section and ss. 281.65 and 281.66. In the allocation plan, the
17departments shall attempt to provide funding under this section for an average of
183 staff persons per county with full funding for the first staff person, 70% funding for
19the 2nd staff person and 50% funding for any additional staff persons and to provide
20an average of $100,000 per county for cost-sharing grants.
The department shall
21submit that plan to the board.
AB75, s. 1966
22Section
1966. 92.14 (6) (d) of the statutes is repealed.
AB75, s. 1967
23Section
1967. 92.14 (12) of the statutes is repealed.
AB75, s. 1968
24Section
1968. 92.14 (13) of the statutes is amended to read:
AB75,1136,8
192.14
(13) Evaluation plan. The department, jointly with the department of
2natural resources, shall prepare a plan, which includes water quality monitoring and
3analysis, for evaluating the program administered under this section and s. 281.65
4and submit the plan to the board. The board shall make recommendations to the
5department and the department of natural resources on the plan. The department
6shall review and approve or disapprove the plan and shall notify the board of its final
7action on the plan. The department shall implement any part of the plan for which
8the plan gives it responsibility.
AB75, s. 1969
9Section
1969. 92.17 (2) (c) of the statutes is repealed.
AB75, s. 1970
10Section
1970. 93.06 (10m) of the statutes is amended to read:
AB75,1136,1411
93.06
(10m) Farmland preservation collections. Enter into contracts to
12collect amounts owed to the state under ch. 91
, 2007 stats., as the result of the
13relinquishment of, or the release of land from, a farmland preservation agreement
14or as the result of the rezoning of land zoned for exclusive agricultural use.
AB75, s. 1971
15Section
1971. 93.20 (2) of the statutes is amended to read:
AB75,1136,2516
93.20
(2) Enforcement costs order. If a court imposes costs under s. 814.04
17or 973.06 against a defendant in an action, the court may order that defendant to
pay 18to reimburse the department
any of the for reasonable, documented enforcement
19costs
specified under sub. (3) that incurred by the department
has incurred to
20prepare and prosecute that action. The prosecutor shall present evidence of the
21enforcement costs and the defendant shall be given an opportunity to refute that
22evidence. If any cost that a court orders a defendant to pay under this section may
23also be recovered by the department under s. 814.04 or 973.06, the department may
24recover that cost only under this section, but that cost is not limited to the amounts
25specified in s. 814.04 or 973.06.
AB75, s. 1972
1Section
1972. 93.20 (3) of the statutes is repealed.
AB75, s. 1973
2Section
1973. 93.20 (4) of the statutes is repealed.
AB75, s. 1974
3Section
1974. 93.53 of the statutes is created to read:
AB75,1137,5
493.53 Beginning farmer and farm asset owner tax credit eligibility. (1) 5Definitions. In this section:
AB75,1137,76
(a) "Agricultural asset" means machinery, equipment, facilities, or livestock
7that is used in farming.
AB75,1137,98
(b) "Beginning farmer" means an individual who meets the conditions specified
9in sub. (2).
AB75,1137,1210
(c) "Educational institution" means the Wisconsin Technical College System,
11the University of Wisconsin-Extension, the University of Wisconsin-Madison, or
12any other institution that is approved by the department under sub. (6) (a).
AB75,1137,1413
(d) "Established farmer" means a person who meets the conditions specified in
14sub. (3).
AB75,1137,1615
(e) "Farming" has the meaning given in section
464 (e) (1) of the Internal
16Revenue Code.
AB75,1137,1817
(f) "Financial management program" means a course in farm financial
18management that is offered by an educational institution.
AB75,1137,21
19(2) Beginning farmer. An individual is a beginning farmer for the purposes of
20s. 71.07 (8r), 71.28 (8r), or 71.47 (8r) if, at the time that the individual submits an
21application under sub. (4), all of the following apply:
AB75,1137,2222
(a) The individual has a net worth of less than $200,000.
AB75,1137,2423
(b) The individual has farmed for fewer than 10 years out of the preceding 15
24years.
AB75,1138,3
1(c) The individual has entered into a lease for a term of at least 3 years with
2an established farmer for the use of the established farmer's agricultural assets by
3the beginning farmer.
AB75,1138,44
(d) The individual uses the leased agricultural assets for farming.
AB75,1138,7
5(3) Established farmer. A person is an established farmer for the purposes of
6s. 71.07 (8r), 71.28 (8r), or 71.47 (8r) if, at the time that the person submits an
7application under sub. (4), all of the following apply:
AB75,1138,88
(a) The person has engaged in farming for a total of at least 10 years.
AB75,1138,99
(b) The person owns agricultural assets.
AB75,1138,1210
(c) The person has entered into a lease for a term of at least 3 years with a
11beginning farmer for the use of the person's agricultural assets by the beginning
12farmer.
AB75,1138,16
13(4) Applications. (a) In order for an experienced farmer to claim the farm asset
14owner tax credit under s. 71.07 (8r) (b) 2., 71.28 (8r), or 71.47 (8r), the experienced
15farmer and the beginning farmer who is leasing agricultural assets from the
16experienced farmer shall each submit an application to the department.
AB75,1138,2117
(b) An established farmer shall include in the application under this subsection
18the established farmer's name and address, information showing that the
19established farmer satisfies the conditions in specified in sub. (3), a description of the
20leased agricultural assets and their location, a copy of the lease, and any other
21information required by the department.
AB75,1138,2322
(c) A beginning farmer shall include all of the following in an application under
23this subsection:
AB75,1138,2424
1. The beginning farmer's name and address.
AB75,1139,2
12. Information showing that the beginning farmer satisfies the conditions in
2sub. (2).
AB75,1139,63
3. A business plan that includes a current balance sheet and projected balance
4sheets for 3 years, cash flow statements, and income statements along with a
5detailed description of all significant accounting assumptions used in developing the
6financial projections.
AB75,1139,97
4. A description of the beginning farmer's education, training, and experience
8in the type of farming in which the beginning farmer uses the leased agricultural
9assets.
AB75,1139,1110
5. A copy of the beginning farmer's completed federal profit or loss from farming
11form, schedule F, or other documentation approved by the department under sub. (6).
AB75,1139,1212
6. Any other information required by the department.
AB75,1139,1813
(d) If a beginning farmer wishes to claim the beginning farmer educational
14credit under s. 71.07 (8r) (b) 1., the beginning farmer shall also include in the
15application under this subsection a description of the financial management
16program completed by the beginning farmer and a statement of the amount that the
17beginning farmer paid the educational institution to enroll in the financial
18management program.
AB75,1139,20
19(5) Evaluation and certification. (a) The department shall review
20applications submitted under sub. (4) (a).
AB75,1139,2321
(b) The department shall provide an established farmer with a certificate of
22eligibility for the farm asset owner tax credit under s. 71.07 (8r) (b) 2., 71.28 (8r), or
2371.47 (8r) if all of the following apply:
AB75,1139,2424
1. The established farmer's application complies with sub. (4) (b).
AB75,1139,2525
2. The beginning farmer's application complies with sub. (4) (c).
AB75,1140,5
13. The department determines that the business plan submitted under sub. (4)
2(c) 3. and the education, training, or experience described under sub. (4) (c) 4. show
3that the beginning farmer has sufficient resources and education, training, or
4experience for the type of farming in which the beginning farmer uses the leased
5agricultural assets.
AB75,1140,116
(c) The department shall provide a beginning farmer with a certificate of
7eligibility for the beginning farmer educational credit under s. 71.07 (8r) (b) 1. if the
8department has issued a certificate of eligibility under par. (b) for the experienced
9farmer from whom the beginning farmer leases farm assets and the information
10provided under sub. (4) (d) shows that the beginning farmer has completed a
11financial management program.
AB75,1140,14
12(6) Department authority. (a) The department may approve providers of
13courses in farm financial management for the purposes of the beginning farmer
14educational credit under s. 71.07 (8r) (b) 1.
AB75,1140,1615
(b) The department may approve alternative documentation for the purposes
16of sub. (4) (c) 5.
AB75,1140,2017
(c) The department may assist beginning farmers to develop business plans for
18the purposes of sub. (4) (c) 3. and may assist in the negotiation of leases of farm assets
19that may enable persons to qualify for tax credits under s. 71.07 (8r), 71.28 (8r), or
2071.47 (8r).
AB75, s. 1977
23Section
1977. 93.73 of the statutes is created to read:
AB75,1140,24
2493.73 Purchase of agricultural conservation easements.
AB75,1140,25
25(1) Legislative findings. The legislature finds all of the following:
AB75,1141,3
1(a) That the preservation of farmland is important for current and future
2agricultural production in this state, including the production of food and other
3products needed to sustain the life, health, and welfare of the people of this state.
AB75,1141,54
(b) That the preservation of farmland is important for the current and future
5state economy and for the current and future environment of this state.
AB75,1141,76
(c) That purchases of agricultural conservation easements, as provided in this
7section, serve important public purposes of statewide significance.
AB75,1141,8
8(1m) Definitions. In this section:
AB75,1141,119
(a) "Agricultural conservation easement" means a conservation easement, as
10defined in s. 700.40 (1) (a), the purpose of which is to assure the availability of land
11for agricultural use.
AB75,1141,1212
(b) "Agricultural use" means any of the following:
AB75,1141,1413
1. Any of the following activities conducted for the purpose of producing an
14income or livelihood:
AB75,1141,1515
a. Crop or forage production.
AB75,1141,1616
b. Keeping livestock.
AB75,1141,1717
c. Beekeeping.
AB75,1141,1818
d. Nursery, sod, or Christmas tree production.
AB75,1141,1919
e. Floriculture.
AB75,1141,2020
f. Aquaculture.
AB75,1141,2121
g. Fur farming.
AB75,1141,2222
h. Forest management.
AB75,1141,2423
i. Enrollment of land in a federal agricultural commodity payment program or
24a federal or state agricultural land conservation payment program.
AB75,1141,2525
2. Any other use that the department, by rule, identifies as an agricultural use.