11. Agency Contact Person:
Amanda Koch - Tax Law Policy Specialist
Wisconsin Department of Natural Resources, Division of Forestry
101 South Webster Street, P.O. Box 7921, Madison, WI 53707-7921
SECTION 1. NR 46.01 is amended to read:
NR 46.01 Purpose. It is the purpose of this chapter to interpret, enforce and administer the provisions of the Wisconsin statutes pertaining to the forest croplands program, the woodland tax law program the managed forest land program, and any other tax programs concerning private forest lands.
SECTION 2. NR 46.02 (25) is amended to read:
NR46.02 (25) “Wood products” or “forest products” means those items listed on the current forest crop law stumpage values for severance tax.
SECTION 3. NR 46.03 is repealed and recreated to read:
NR46.03 Petitions or applications. The forest cropland program is no longer open for enrollment or renewal.
** NOTE TO LRB: Start of Subch. I**
SECTION 4. NR 46.08 is repealed.
SECTION 5. NR 46.09 (Note) is amended to read:
NR 46.09 Note: Forms for withdrawal must be filed by the deadline at: Bureau of Forestry, Forest Tax Section, PO Box 7963, Madison, WI 53707. Forms may be obtained at no charge by writing the same address online at dnr.wi.gov, search keyword “FCL”.
SECTION 6. NR 46.10 is created to read:
NR 46.10 Forestry practices. (1) Incomplete cutting notices. Incomplete cutting notices shall be returned.
(2) Cutting notices that require department approval. Department approval of a submitted complete cutting notice is required prior to harvest if any of the following apply:
(a) The cutting notice is not consistent with sound forestry.
(b) The owner requests on the form that the department review the cutting notice.
(c) The person who submits the cutting notice does not certify on the form that they meet one of the requirements provided in s. 77.06 (1) (b) 2. Stats. ** NOTE TO LRB: Start of Subch. III**
SECTION 7. NR 46.15 (1m) is repealed and recreated to read:
NR 46.15 (1m) “Building” means any structure that is used for or able to be used for sheltering people, machinery, animals, or plants, for storing property, or for gathering, working, office, parking, or display space. Camping trailers and recreational vehicles that are not connected to utilities or set upon a foundation, in whole or in part, for more than a temporary time and that are used as temporary living quarters for recreation, camping, or seasonal purposes are not considered buildings for the purpose of the managed forest law program.
SECTION 8. NR 46.15 (2) is amended to read:
NR 46.15 (2) “Capable of producing 20 cubic feet of merchantable timber per acre per year” means land determined by the department to be capable of such production according to normal yield tables published by the North Central Forestry Experiment Station and the Lake States Forest Experiment Station and meeting one of the following size and minimum density classifications based on site conditions and other guidelines specific to Wisconsin cover types.
Stand Size Classes | Tree Diameter Ranges at 4.5 Feet From Ground Level | Minimum Density |
Seedlings | 0_−1_ | 200 trees per acre |
Saplings | 1_−5_ | 100 trees per acre |
Saplings | 1_−5_ | 100 trees per acre |
Sawtimber | 9_+*, 11_** | 1,300 board feet per acre |
*For conifer species
**For other species
SECTION 9. NR 46.15 (15m) is created to read:
NR 46.15 (15m) “Full-time profession,” as provided in s. 77.86 (1)(b)2., Stats., and as applicable in this subchapter, means full-time employment by a business or company in a position requiring specialized knowledge or training. SECTION 10. NR 46.15 (16) is amended to read:
NR 46.15 (16) “Grazing” means the feeding on living plants by domestic animals except by animals used during timber cutting operations as a silvicultural tool to accomplish a sound forestry practice, as approved by the department.
SECTION 11. NR 46.15 (17g), (17r), (20s), (21m), (26r), (30m), and (32m) are created to read:
NR 46.15 (17g) “Hunting blind” means a structure that is used exclusively for hunting.
NR 46.15 (17r) “Improvements associated with a building” means any of the following:
(a) A structure or fixture that is attached to a building or that is appurtenant to a building.
(b) A structure or fixture that provides a specific purpose or use related to the use of a building.
(c) A structure or fixture for which the intent is that it becomes a permanent addition to a building.
NR 46.15 (20s) “Material change” means a change in statute or administrative code that has a significant negative impact on an existing managed forest law order, as determined by the department when not explicitly stated by the legislature.
NR 46.15 (21m) “Non-productive area” or “non-productive land” means land incapable of producing wood products or land designated by the landowner as part of their 20% allowance of land not producing merchantable timber.
NR 46.15 (26r) “Restoration” means the management of land to resume compliance with productivity requirements as established in s. 77.82 (1) (a) 2., Stats., and density requirements established in s. NR 46.17 (1) (c) 2. NR 46.15 (30m) “Structures and fixtures needed for sound forestry” means a structure or fixture that is placed on the land for the sole purpose of conducting a forest management practice that is either in the management plan, or agreed upon the by department and the owner.
NR 46.15 (32m) “Utilities” means any of the following:
(a) Indoor plumbing including water and sewer, piped to either a municipal or septic system.
(b) Electrical service by connection to the lines of a power company.
(c) Telephone service based locally.
SECTION 12. NR 46.15 (33) is amended to read:
NR 46.15 (33) “Wood products” or “forest products” means those items listed on the current schedule of stumpage values for severance or yield tax in s. NR 46.30. SECTION 13. NR 46.16 (1) (intro.) and (a) are amended to read:
NR 46.16 (1) Application deadlines. An application for a new designation or a renewal of land as managed forest land shall be signed by all owners on forms provided by the department and filed as follows:
NR 46.16 (1) (a) Applications shall be postmarked or received by the department no later than June 1 to be considered for designation effective the following January 1.
