Revenue
This statement of scope was approved by the governor on July 15, 2013.
Rule No.
Relating to
Assessment of agricultural property.
Rule Type
Permanent.
1. Detailed Description of the Objective of the Proposed Rule
The proposed rule will amend s.
Tax 18.05 (1) to provide further clarity regarding what land in federal and state pollution control and soil erosion programs should be classified as agricultural property that qualifies for use-value assessment.
2. Description of the Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
Section
Tax 18.05 (1) currently defines what land in specific federal and state pollution control and soil erosion programs qualifies for agricultural use. This listing has not been updated since 2000.
The proposed rule will address changes in the listed programs that have occurred since the rule was enacted and will also identify general criteria for determining what land that is in federal and state pollution control and soil erosion programs qualifies for agricultural use under the subchapter. This will provide consistency and clear standards for property owners and assessors.
3. Detailed explanation of statutory authority for the rule (including the statutory citation and language)
“Agricultural use" means agricultural use as defined by the department of revenue by rule and includes the growing of short rotation woody crops, including poplars and willows, using agronomic practices.
Section
70.32 (2) (c) 1i., Stats., authorizes the department to promulgate a definition of agricultural use. This definition is found in s.
Tax 18.05 (1). The proposed rule will merely modify the definition of agricultural use as described in parts 1 and 2 above.
4. Estimate of Amount of Time that State Employees Will Spend Developing the Rule and of Other Resources Necessary to Develop the Rule
The department estimates it will take approximately 200 hours to develop the rule.
5. List with Description of all Entities that may be Affected by the Proposed Rule
Property owners and property assessors.
6. Summary and Preliminary Comparison with any Existing or Proposed Federal Regulation that is Intended to Address the Activities to be Regulated by the Proposed Rule
Property assessment is not regulated by federal statutes or regulations.
7. Anticipated Economic Impact of Implementing the Rule (Note if the Rule is Likely to Have a Significant Economic Impact on Small Businesses)
The proposed rule will have minimal or no economic impact.
The rule will have no economic impact on small business.
8. Contact Person
Nate Ristow, (608) 266-6466 or Dale Kleven, (608) 266-8253.
