AB75: Bill Text

AB75, s. 1955 Section 1955. 92.10 (1) of the statutes is amended to read:

AB75,1134,11 92.10 (1) Creation. There is created a land and water resource management planning program. The department, board and land conservation committees jointly shall develop and administer this program. The department shall consult with the department of natural resources in developing and administering this program.

AB75, s. 1956 Section 1956. 92.10 (5) of the statutes is repealed.

AB75, s. 1957 Section 1957. 92.10 (6) (a) 3. of the statutes is amended to read:

AB75,1134,16 92.10 (6) (a) 3. Identifies the best management practices to achieve the objectives under subd. 2. and to achieve the tolerable erosion level under s. 92.04 (2) (i) 92.05 (3) (m).

AB75, s. 1958 Section 1958. 92.10 (6) (d) of the statutes is amended to read:

AB75,1134,19 92.10 (6) (d) Plan submission. A land conservation committee shall submit the land and water resource management plan to the board and department.

AB75, s. 1959 Section 1959. 92.104 of the statutes is repealed.

AB75, s. 1960 Section 1960. 92.105 of the statutes is repealed.

AB75, s. 1961 Section 1961. 92.106 of the statutes is repealed.

AB75, s. 1962 Section 1962. 92.14 (2) (e) of the statutes is amended to read:

AB75,1135,3 92.14 (2) (e) Promoting compliance with the requirements under ss. 92.104 and 92.105 soil and water conservation by persons claiming a farmland preservation credit tax credits under subch. IX of ch. 71.

AB75, s. 1963 Section 1963. 92.14 (3) (a) 1. of the statutes is amended to read:

AB75,1135,7 92.14 (3) (a) 1. Compliance with soil and water conservation requirements under ss. 92.104 and 92.105 by applicable to persons claiming a farmland preservation credit tax credits under subch. IX of ch. 71.

AB75, s. 1964 Section 1964. 92.14 (3) (d) of the statutes is amended to read:

AB75,1135,12 92.14 (3) (d) Implementing land and water resource management projects undertaken to comply with the soil and water conservation requirements under ss. 92.104 and 92.105 by applicable to persons claiming a farmland preservation credit tax credits under subch. IX of ch. 71.

AB75, s. 1965 Section 1965. 92.14 (6) (b) of the statutes is amended to read:

AB75,1135,21 92.14 (6) (b) The department and the department of natural resources shall prepare an annual grant allocation plan identifying the amounts to be provided to counties under this section and ss. 281.65 and 281.66. In the allocation plan, the departments shall attempt to provide funding under this section for an average of 3 staff persons per county with full funding for the first staff person, 70% funding for the 2nd staff person and 50% funding for any additional staff persons and to provide an average of $100,000 per county for cost-sharing grants. The department shall submit that plan to the board.

AB75, s. 1966 Section 1966. 92.14 (6) (d) of the statutes is repealed.

AB75, s. 1967 Section 1967. 92.14 (12) of the statutes is repealed.

AB75, s. 1968 Section 1968. 92.14 (13) of the statutes is amended to read:

AB75,1136,8 92.14 (13) Evaluation plan. The department, jointly with the department of natural resources, shall prepare a plan, which includes water quality monitoring and analysis, for evaluating the program administered under this section and s. 281.65 and submit the plan to the board. The board shall make recommendations to the department and the department of natural resources on the plan. The department shall review and approve or disapprove the plan and shall notify the board of its final action on the plan. The department shall implement any part of the plan for which the plan gives it responsibility.

AB75, s. 1969 Section 1969. 92.17 (2) (c) of the statutes is repealed.

AB75, s. 1970 Section 1970. 93.06 (10m) of the statutes is amended to read:

AB75,1136,14 93.06 (10m) Farmland preservation collections. Enter into contracts to collect amounts owed to the state under ch. 91, 2007 stats., as the result of the relinquishment of, or the release of land from, a farmland preservation agreement or as the result of the rezoning of land zoned for exclusive agricultural use.

AB75, s. 1971 Section 1971. 93.20 (2) of the statutes is amended to read:

AB75,1136,25 93.20 (2) Enforcement costs order. If a court imposes costs under s. 814.04 or 973.06 against a defendant in an action, the court may order that defendant to pay to reimburse the department any of the for reasonable, documented enforcement costs specified under sub. (3) that incurred by the department has incurred to prepare and prosecute that action. The prosecutor shall present evidence of the enforcement costs and the defendant shall be given an opportunity to refute that evidence. If any cost that a court orders a defendant to pay under this section may also be recovered by the department under s. 814.04 or 973.06, the department may recover that cost only under this section, but that cost is not limited to the amounts specified in s. 814.04 or 973.06.

AB75, s. 1972 Section 1972. 93.20 (3) of the statutes is repealed.

AB75, s. 1973 Section 1973. 93.20 (4) of the statutes is repealed.

AB75, s. 1974 Section 1974. 93.53 of the statutes is created to read:

AB75,1137,5 93.53 Beginning farmer and farm asset owner tax credit eligibility. (1) Definitions. In this section:

AB75,1137,7 (a) "Agricultural asset" means machinery, equipment, facilities, or livestock that is used in farming.

AB75,1137,9 (b) "Beginning farmer" means an individual who meets the conditions specified in sub. (2).

AB75,1137,12 (c) "Educational institution" means the Wisconsin Technical College System, the University of Wisconsin-Extension, the University of Wisconsin-Madison, or any other institution that is approved by the department under sub. (6) (a).

AB75,1137,14 (d) "Established farmer" means a person who meets the conditions specified in sub. (3).

AB75,1137,16 (e) "Farming" has the meaning given in section 464 (e) (1) of the Internal Revenue Code.

AB75,1137,18 (f) "Financial management program" means a course in farm financial management that is offered by an educational institution.

AB75,1137,21 (2) Beginning farmer. An individual is a beginning farmer for the purposes of s. 71.07 (8r), 71.28 (8r), or 71.47 (8r) if, at the time that the individual submits an application under sub. (4), all of the following apply:

AB75,1137,22 (a) The individual has a net worth of less than $200,000.

AB75,1137,24 (b) The individual has farmed for fewer than 10 years out of the preceding 15 years.

AB75,1138,3 (c) The individual has entered into a lease for a term of at least 3 years with an established farmer for the use of the established farmer's agricultural assets by the beginning farmer.

AB75,1138,4 (d) The individual uses the leased agricultural assets for farming.

AB75,1138,7 (3) Established farmer. A person is an established farmer for the purposes of s. 71.07 (8r), 71.28 (8r), or 71.47 (8r) if, at the time that the person submits an application under sub. (4), all of the following apply:

AB75,1138,8 (a) The person has engaged in farming for a total of at least 10 years.

AB75,1138,9 (b) The person owns agricultural assets.

AB75,1138,12 (c) The person has entered into a lease for a term of at least 3 years with a beginning farmer for the use of the person's agricultural assets by the beginning farmer.

AB75,1138,16 (4) Applications. (a) In order for an experienced farmer to claim the farm asset owner tax credit under s. 71.07 (8r) (b) 2., 71.28 (8r), or 71.47 (8r), the experienced farmer and the beginning farmer who is leasing agricultural assets from the experienced farmer shall each submit an application to the department.

AB75,1138,21 (b) An established farmer shall include in the application under this subsection the established farmer's name and address, information showing that the established farmer satisfies the conditions in specified in sub. (3), a description of the leased agricultural assets and their location, a copy of the lease, and any other information required by the department.

AB75,1138,23 (c) A beginning farmer shall include all of the following in an application under this subsection:

AB75,1138,24 1. The beginning farmer's name and address.

AB75,1139,2 2. Information showing that the beginning farmer satisfies the conditions in sub. (2).

AB75,1139,6 3. A business plan that includes a current balance sheet and projected balance sheets for 3 years, cash flow statements, and income statements along with a detailed description of all significant accounting assumptions used in developing the financial projections.

AB75,1139,9 4. A description of the beginning farmer's education, training, and experience in the type of farming in which the beginning farmer uses the leased agricultural assets.

AB75,1139,11 5. A copy of the beginning farmer's completed federal profit or loss from farming form, schedule F, or other documentation approved by the department under sub. (6).

AB75,1139,12 6. Any other information required by the department.

AB75,1139,18 (d) If a beginning farmer wishes to claim the beginning farmer educational credit under s. 71.07 (8r) (b) 1., the beginning farmer shall also include in the application under this subsection a description of the financial management program completed by the beginning farmer and a statement of the amount that the beginning farmer paid the educational institution to enroll in the financial management program.

AB75,1139,20 (5) Evaluation and certification. (a) The department shall review applications submitted under sub. (4) (a).

AB75,1139,23 (b) The department shall provide an established farmer with a certificate of eligibility for the farm asset owner tax credit under s. 71.07 (8r) (b) 2., 71.28 (8r), or 71.47 (8r) if all of the following apply:

AB75,1139,24 1. The established farmer's application complies with sub. (4) (b).

AB75,1139,25 2. The beginning farmer's application complies with sub. (4) (c).

AB75,1140,5 3. The department determines that the business plan submitted under sub. (4) (c) 3. and the education, training, or experience described under sub. (4) (c) 4. show that the beginning farmer has sufficient resources and education, training, or experience for the type of farming in which the beginning farmer uses the leased agricultural assets.

AB75,1140,11 (c) The department shall provide a beginning farmer with a certificate of eligibility for the beginning farmer educational credit under s. 71.07 (8r) (b) 1. if the department has issued a certificate of eligibility under par. (b) for the experienced farmer from whom the beginning farmer leases farm assets and the information provided under sub. (4) (d) shows that the beginning farmer has completed a financial management program.

AB75,1140,14 (6) Department authority. (a) The department may approve providers of courses in farm financial management for the purposes of the beginning farmer educational credit under s. 71.07 (8r) (b) 1.

AB75,1140,16 (b) The department may approve alternative documentation for the purposes of sub. (4) (c) 5.

AB75,1140,20 (c) The department may assist beginning farmers to develop business plans for the purposes of sub. (4) (c) 3. and may assist in the negotiation of leases of farm assets that may enable persons to qualify for tax credits under s. 71.07 (8r), 71.28 (8r), or 71.47 (8r).

AB75, s. 1975 Section 1975. 93.55 of the statutes is repealed.

AB75, s. 1976 Section 1976. 93.57 of the statutes is repealed.

AB75, s. 1977 Section 1977. 93.73 of the statutes is created to read:

AB75,1140,24 93.73 Purchase of agricultural conservation easements.

AB75,1140,25 (1) Legislative findings. The legislature finds all of the following:

AB75,1141,3 (a) That the preservation of farmland is important for current and future agricultural production in this state, including the production of food and other products needed to sustain the life, health, and welfare of the people of this state.

AB75,1141,5 (b) That the preservation of farmland is important for the current and future state economy and for the current and future environment of this state.

AB75,1141,7 (c) That purchases of agricultural conservation easements, as provided in this section, serve important public purposes of statewide significance.

AB75,1141,8 (1m) Definitions. In this section:

AB75,1141,11 (a) "Agricultural conservation easement" means a conservation easement, as defined in s. 700.40 (1) (a), the purpose of which is to assure the availability of land for agricultural use.

AB75,1141,12 (b) "Agricultural use" means any of the following:

AB75,1141,14 1. Any of the following activities conducted for the purpose of producing an income or livelihood:

AB75,1141,15 a. Crop or forage production.

AB75,1141,16 b. Keeping livestock.

AB75,1141,17 c. Beekeeping.

AB75,1141,18 d. Nursery, sod, or Christmas tree production.

AB75,1141,19 e. Floriculture.

AB75,1141,20 f. Aquaculture.

AB75,1141,21 g. Fur farming.

AB75,1141,22 h. Forest management.

AB75,1141,24 i. Enrollment of land in a federal agricultural commodity payment program or a federal or state agricultural land conservation payment program.

AB75,1141,25 2. Any other use that the department, by rule, identifies as an agricultural use.

AB75,1142,2 (c) "Cooperating entity" means a political subdivision or nonprofit conservation organization.

AB75,1142,4 (d) "Fair market value" means value as determined by a professional appraisal that is approved by the department.