ATCP 50.16 ATCP 50.16Farmland preservation program; conservation standards compliance.
ATCP 50.16(1) (1)Compliance with standards required.
ATCP 50.16(1)(a)(a) Except as provided in par. (d) and sub. (2), a landowner claiming farmland preservation tax credits shall comply with the standards and practices in s. ATCP 50.04.
ATCP 50.16 Note Note: The soil and water conservation standards are promulgated by the department under ss. 92.05 (3) (c) and (k), 92.14 (8), and 281.16 (3) (b) and (c), Stats. See also s. 91.80, Stats. A county land conservation committee or its designee determines whether a landowner is in compliance with conservation standards. A determination of compliance is one component of the requirements a landowner must satisfy to claim a farmland preservation tax credit. Landowners are responsible to determine whether they meet all the eligibility requirements to claim the benefits of compliance.
ATCP 50.16(1)(b) (b) In determining landowner compliance under this section, the land conservation committee shall base its determination on all of the following:
ATCP 50.16(1)(b)1. 1. Whether the entire farm operation owned by the landowner is in compliance with all the applicable conservation standards.
ATCP 50.16(1)(b)2. 2. Whether a review of available documentation at the county demonstrates the entire farm operation owned by the landowner has no significant discharge from an animal lot, feed storage, manure storage, or other livestock structure on the farm.
ATCP 50.16(1)(b)3. 3. Whether a review of available documentation at the county demonstrates the entire farm operation owned by the landowner has implemented a nutrient management plan in compliance with the nutrient management standard in s. ATCP 50.04 (3) for all land where a plan is required on the farm.
ATCP 50.16(1)(c) (c) Once determined to be in compliance with the nutrient management standard in s. ATCP 50.04 (3), a landowner shall remain in compliance with the nutrient management standard on the entire farm operation owned by the landowner. If a landowner increases acres of cropland or pasture by acquiring new land or converting acres to these uses, the landowner remains in compliance by updating the farm's nutrient management plan within one year to incorporate the additional cropland or pasture acres.
ATCP 50.16(1)(d) (d) A landowner claiming farmland preservation tax credits shall comply with the pasture requirement in ss. NR 151.02, 151.03, 151.04, and 151.055, beginning on January 1, 2016.
ATCP 50.16(2) (2)Exceptions; farmland preservation agreements.
ATCP 50.16(2)(a)(a) Except as required under par. (b), sub. (1) does not apply to landowners under a farmland preservation agreement entered into prior to July 1, 2009. Landowners with these agreements claiming farmland preservation tax credits under ss. 71.57 to 71.61, Stats., shall comply with the standards, specified in the agreement, on the land specified in the agreement, as required in ss. 92.104 and 92.105, 2007 Stats.
ATCP 50.16(2)(b) (b) Landowners who entered into, or modified, a farmland preservation agreement between July 1, 2009, and May 1, 2014, pursuant to the provisions in s. 91.60 (1) or (3) (c), Stats., shall comply with the soil and water conservation standards in effect at the time the agreement was entered into or modified.
ATCP 50.16(2)(c) (c) Landowners who enter into, or modify, a farmland preservation agreement after May 1, 2014, shall comply with the soil and water conservation standards in effect at the time the agreement was entered into or modified, and shall be required, under the terms of that agreement, to comply with the pasture requirement in s. NR 151.02, and ss. NR 151.03, 151.04, and 151.055, beginning January 1, 2016.
ATCP 50.16(3) (3)Performance schedule. A county land conservation committee may enter into a written performance schedule with a landowner to obtain compliance with new standards under s. ATCP 50.04 if all of the following apply:
ATCP 50.16(3)(a) (a) The performance schedule, including amendments or extensions, does not allow the landowner more than 5 years, from the time the landowner is informed of their compliance obligations, to achieve compliance with all applicable conservation standards.
ATCP 50.16(3)(b) (b) The landowner agrees in writing to achieve compliance with the standards required under sub. (1) according to a specific schedule for completing the work.
ATCP 50.16(3)(c) (c) Every performance schedule shall include a notice that landowners are responsible for determining their eligibility to receive a farmland preservation tax credit independent of the landowner's commitment to implement the conservation practices set forth in the performance schedule.
ATCP 50.16 Note Note: While a performance schedule may extend a landowner's compliance under this section, a landowner may not meet other program requirements necessary to receive benefits such as farmland preservation tax credits. These other program requirements may include residency, minimum farm income, and continuity of claiming farmland preservation program tax credits.
ATCP 50.16(3)(d) (d) The land conservation committee approves the performance schedule, including the required practices and the time allowed to achieve compliance. The land conservation committee may establish shorter periods to achieve compliance that the 5 year maximum allowed under this subsection. A landowner is considered to be implementing his or her performance schedule if the landowner is making reasonable progress in installing the required practices and is taking other appropriate actions in the time frame identified by the land conservation committee in the performance schedule to achieve compliance.
ATCP 50.16 Note Note: A county should exercise sound judgment in its monitoring of a farmer's conservation compliance, including its decision on the length of a performance schedule, and its decision on how and when to respond to changes in farmer compliance with applicable standards. The county may consider the following in exercising its discretion: extenuating circumstances, such as adverse weather conditions, that may affect a landowner's ability to comply; the nature and seriousness of the landowner's non-compliance; the degree to which the landowner has cooperated or taken actions to address concerns; the availability of technical or other assistance; and the consistency of treatment among farmers in the area. Before taking any compliance action, a county shall afford the landowner notice and reasonable opportunity to demonstrate compliance.
ATCP 50.16(4) (4)Certificate of compliance.
ATCP 50.16(4)(a)(a) The county land conservation committee shall issue a certificate of compliance to a landowner claiming tax credits under s. 71.613, Stats., if the landowner meets the soil and water conservation standards as required by s. 91.80, Stats., and this section. The certificate shall be issued on the form provided by the department.
ATCP 50.16 Note Note: The county may obtain the department provided certificate from the department's website at: https://datcp.wi.gov/Pages/Programs_Services/ATCP50.aspx.
ATCP 50.16 Note The county may also issue certificates of compliance with soil and water conservation standards in other situations if authorized by law.
ATCP 50.16(4)(b) (b) A certificate establishing a landowner's compliance with s. 91.80, Stats., and this section remains in effect and valid until the county land conservation committee issues a notice of noncompliance under sub. (6) or the ownership of the covered land is transferred.
ATCP 50.16(4)(c) (c) A certificate of compliance may be amended or modified to reflect changes in ownership or a landowner's status.
ATCP 50.16(5) (5)Monitoring compliance.
ATCP 50.16(5)(a)(a) A county land conservation committee shall monitor a landowner's compliance with applicable conservation standards promulgated by the department under ss. 92.05 (3) (c) and (k), 92.14 (8), and 281.16 (3) (b) and (c), Stats.
ATCP 50.16(5)(b) (b) A county land conservation committee shall inspect at least once every 4 years each farm for which the owner claims farmland preservation tax credits. At a minimum, an inspection shall include all of the following:
ATCP 50.16(5)(b)1. 1. A site visit or other reliable assessment method to determine whether the entire farm owned by the landowner has significant discharges from an animal lot, feed storage, manure storage, or other livestock structure on the farm.
ATCP 50.16(5)(b)2. 2. A review of the owner's records to determine whether the farmer is implementing a nutrient management plan in compliance with s. ATCP 50.04 (2) and (3).
ATCP 50.16(5)(c) (c) A county land conservation committee may conduct other activities the committee deems appropriate for monitoring compliance, including any of the following:
ATCP 50.16(5)(c)1. 1. A county land conservation committee may ask a landowner to certify, on an annual or less frequent basis, that the landowner is complying with the applicable conservation standards under sub. (1) or (2) and any performance schedule under sub. (3). A landowner shall certify compliance on a form provided by the committee.
ATCP 50.16(5)(c)2. 2. A county land conservation committee may inspect farm sites and review documents and records to determine compliance with applicable land and water conservation standards.
ATCP 50.16 Note Note: For example, farm records on nutrient management may include various items showing compliance such as current nutrient management checklists, soil test results conducted by a department-certified laboratory within the last 4 years, nutrient application restriction maps, nutrient applications planned over the rotation schedule, and documentation of no visible signs of gully erosion.
ATCP 50.16(5)(d) (d) A land conservation committee shall maintain adequate documentation of county monitoring efforts and inspection activities, on a form or set of forms provided by the land conservation committee, to enable the department to perform the review required under s. 91.82 (1) (d), Stats., of the county land conservation committee's monitoring required under this subsection.
ATCP 50.16 Note Note: This subsection describes the minimum documentation that a county must maintain regarding farms subject to monitoring requirements and is intended to facilitate department monitoring of the counties. Counties are encouraged to supplement documentation using their own systems including geographic information systems tracking.
ATCP 50.16(6) (6)Notice of noncompliance.
ATCP 50.16(6)(a)(a) A county land conservation committee shall issue a written notice of noncompliance to a landowner if the committee finds that the landowner has done any of the following:
ATCP 50.16(6)(a)1. 1. Failed to comply with applicable standards under sub. (1) or (2).
ATCP 50.16(6)(a)2. 2. Failed to comply with a performance schedule under sub. (3).
ATCP 50.16(6)(a)3. 3. Failed to permit a reasonable inspection under sub. (5) (a).
ATCP 50.16(6)(a)4. 4. Failed to certify compliance in response to a committee request under sub. (5) (b).
ATCP 50.16(6)(a)5. 5. Stated an intent to voluntarily refrain from collecting tax credits under subch. IX of ch. 71, Stats., and to waive the right to a hearing and farm inspection.
ATCP 50.16(6)(b) (b) A county land conservation committee shall issue a notice of noncompliance under par. (a) on the form provided by the department. Upon issuance of the notice, the landowner is ineligible to claim farmland preservation tax credits beginning in the year the notice of noncompliance is issued until such time as the county land conservation committee withdraws the notice of noncompliance under par. (d). The notice shall disclose all of the following:
ATCP 50.16(6)(b)1. 1. The nature of the violation.
ATCP 50.16(6)(b)2. 2. That the landowner may not claim farmland preservation tax credits under subch. IX of ch. 71, Stats., unless the landowner corrects the violation.
ATCP 50.16(6)(b)3. 3. That the landowner may meet with the county land conservation committee to contest or discuss the violation.
ATCP 50.16 Note Note: A county should exercise sound judgment in deciding whether to take compliance action under par. (b). See sub. (3) (a) 4. (Note).
ATCP 50.16(6)(c) (c) The county land conservation committee shall issue a copy of a notice under par. (a) to all of the following:
ATCP 50.16(6)(c)1. 1. The state of Wisconsin department of revenue.
ATCP 50.16(6)(c)2. 2. The county planning and zoning committee if the land is covered by a farmland preservation zoning ordinance.
ATCP 50.16(6)(c)3. 3. The landowner.
ATCP 50.16(6)(c)4. 4. The department.
ATCP 50.16(6)(d) (d) A county land conservation committee may, at any time, withdraw a notice of noncompliance issued under par. (a). The committee shall issue a notice of withdrawal on the form approved by the department. The committee shall give notice of the withdrawal to any agency under par. (c) that received a copy of the notice of noncompliance. A notice of withdrawal issued under this paragraph demonstrates that a landowner has been found in compliance with this section.
ATCP 50.16 Note Note: The county may obtain a copy of any farmland preservation forms the notice of noncompliance by contacting the department at: https://datcp.wi.gov/Pages/Programs_Services/ATCP50.aspx
ATCP 50.16 History History: CR 01-090: cr. Register September 2002 No. 561, eff. 10-1-02; CR 13-016: r. and recr. (title), (1) to (5), am. (6) (a) 1., 2., cr. (6) (a) 5., am. (6) (b) 1., (c) (intro.), 2., (d) Register February 2014 No. 698, eff. 5-1-14; CR 16-083: am. (3) (a) (intro.), 2. to 4., r. (3) (b), am. (4), (6) (b) (intro.), cr. (6) (c) 3., 4., am. (6) (d) Register January 2018 No. 745, eff. 2-1-18; renum. (3) (a) to (3) (intro.) under s. 13.92 (4) (b) 1., Stats., correction in (6) (b) (intro.) made under s. 35.17, Stats., Register January 2018 No. 745.
ATCP 50.18 ATCP 50.18Annual report.
ATCP 50.18(1) (1)Annual report. By April 15 of each year, a county land conservation committee shall file with the department a year-end report for the preceding calendar year. The committee shall file the report on a form provided by the department. The report shall identify all of the following:
ATCP 50.18(1)(a) (a) The county's activities and accomplishments related to soil and water resource management during the preceding calendar year, including activities required or funded under this chapter.
ATCP 50.18(1)(b) (b) The county's progress toward the objectives identified in the county land and water resource management plan under s. ATCP 50.12, including whether the county's annual and multi-year benchmarks have been met. The report shall identify key areas of improvement, key compliance activities, and key remaining problem areas.
ATCP 50.18 Note Note: Section ATCP 50.12 (2) (j) and s. 92.10 (6) (a)6., Stats., require the county to have a system to monitor the progress in achieving the performance targets and outcomes stated in its plan.
ATCP 50.18(1)(c) (c) The county's financial contribution toward staffing the activities of the county land conservation committee in the preceding calendar year. The county may include contributions for employee salaries and fringe benefits, employee support costs, independent contractor fees, and training for employees and land conservation committee members. A county may not include capital expenditures, or expenditures reimbursed from other governmental entities.
ATCP 50.18(2) (2)Failure to file annual report. The department may withhold funding under this chapter from a county land conservation committee that fails to file a timely annual report under sub. (1).
ATCP 50.18 History History: CR 01-090: cr. Register September 2002 No. 561, eff. 10-1-02; CR 13-016: am. (1) (b) Register February 2014 No. 698, eff. 5-1-14.
ATCP 50.20 ATCP 50.20Annual grant application. By April 15 of each year, a county land conservation committee shall file with the department its application for funding under this chapter for the next calendar year. The application shall comply with s. ATCP 50.26.
ATCP 50.20 Note Note: The department awards grants to counties according to subch. IV.
ATCP 50.20 History History: CR 01-090: cr. Register September 2002 No. 561, eff. 10-1-02.
ATCP 50.22 ATCP 50.22Accounting and recordkeeping. A county land conservation committee, in consultation with the county's chief financial officer, shall establish and maintain an accounting and recordkeeping system. The accounting and recordkeeping system shall do all of the following:
ATCP 50.22(1) (1) Fully and clearly account for the receipt, handling, and disposition of all funds that the committee receives under s. 92.14, Stats., and this chapter.
ATCP 50.22(2) (2) Document county compliance with s. 92.14, Stats., and this chapter, and each grant contract under this chapter.
ATCP 50.22(3) (3) Include records required under s. ATCP 50.32 (9) related to annual staffing grants.
ATCP 50.22(4) (4) Include records required under s. ATCP 50.34 (7) related to cost-share grants for conservation practices.
ATCP 50.22(5) (5) Except as provided in this subchapter, retain originals of documents and forms submitted to the department, and other records related to the grant award and its administration including subcontracts and receipts, for a minimum of 3 years after the end of the year of the grant award.
ATCP 50.22 Note Note: See s. ATCP 50.34 (7) for additional guidance.
ATCP 50.22 History History: CR 01-090: cr. Register September 2002 No. 561, eff. 10-1-02; CR 13-016: cr. (5) Register February 2014 No. 698, eff. 5-1-14.
ATCP 50.24 ATCP 50.24Department review. The department may review the activities of a county land conservation committee under this chapter. The department may do any of the following in connection with its review:
ATCP 50.24(1) (1) Require the committee to provide relevant information requested by the department, including information from the county's annual financial and compliance audit.
ATCP 50.24 Note Note: A county is currently required to have an annual, organization-wide financial and compliance audit that complies with the State Single Audit Guidelines issued by the Wisconsin department of administration. This “single audit" currently includes an audit of the county's use of funds awarded to the county under this chapter. The audit must comply with Audit Guidelines for the Soil and Water Resource Management Grant Program, issued annually by the Wisconsin department of agriculture, trade and consumer protection. The department of agriculture, trade and consumer protection may conduct additional audits, as it deems necessary. The county may use funds provided under s. ATCP 50.32 to pay a proportionate share of the county's costs for annual financial and compliance audits.
ATCP 50.24(2) (2) Require the committee to discuss, with the department, county compliance with this chapter.
ATCP 50.24(4) (4) Inspect activities and practices funded under this chapter.
ATCP 50.24 History History: CR 01-090: cr. Register September 2002 No. 561, eff. 10-1-02.
subch. IV of ch. ATCP 50 Subchapter IV — Grants to Counties
ATCP 50.26 ATCP 50.26Grant applications.
ATCP 50.26(1) (1)Annual application. A county land conservation committee shall apply by April 15 of each year to obtain funding under this chapter for the next calendar year. The committee shall apply to the department on a form provided by the department. The application shall comply with this section.
ATCP 50.26 Note Note: The department and DNR will jointly solicit grant applications from county land conservation committees under ss. 92.14, 281.65, and 281.66, Stats. The department and DNR will distribute grant application forms as soon as possible prior to January 31 of each year, for return by April 15 of that year. The department and DNR will prepare a joint allocation plan after reviewing county grant applications. The department and DNR will make annual grant allocations after obtaining LWCB recommendations on their draft allocation plan.
ATCP 50.26 Note Before it distributes grant application forms to the counties, the department will consult with county representatives regarding the department's potential funding priorities. The department will then give notice to all counties of its potential priorities when it distributes grant applications to the counties. The department may modify its potential priorities based on the actual grant applications that the counties submit.
ATCP 50.26(2) (2)Annual staffing grant. A county land conservation committee may request funding for county staff and support, including funding for employees and independent contractors who work for the county land conservation committee. The request shall identify all of the following:
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Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.