AB75-SSA1, s. 1757 12Section 1757. 71.59 (1) (d) 1. of the statutes is amended to read:
AB75-SSA1,959,1513 71.59 (1) (d) 1. That the lands are within the boundaries of an agricultural
14zoning district which is part of an adopted ordinance meeting the standards of subch.
15V of ch. 91, 2007 stats., and certified under s. 91.06, 2007 stats.
AB75-SSA1, s. 1758 16Section 1758. 71.59 (1) (d) 5. of the statutes is amended to read:
AB75-SSA1,959,2017 71.59 (1) (d) 5. That soil and water conservation standards applicable to the
18land are established and approved as required under s. 92.105 (1) to (3), 2007 stats.,
19and that no notice of noncompliance is in effect under s. 92.105 (5) , 2007 stats., with
20respect to the claimant at the time the certificate is issued.
AB75-SSA1, s. 1759 21Section 1759. 71.59 (2) (intro.) of the statutes is amended to read:
AB75-SSA1,959,2322 71.59 (2) Ineligible claims. (intro.) No credit shall be allowed under this
23subchapter
ss. 71.57 to 71.61:
AB75-SSA1, s. 1760 24Section 1760. 71.59 (2) (b) of the statutes is amended to read:
AB75-SSA1,960,3
171.59 (2) (b) If a notice of noncompliance with an applicable soil and water
2conservation plan under s. 92.104, 2007 stats., is in effect with respect to the
3claimant at the time the claim is filed.
AB75-SSA1, s. 1761 4Section 1761. 71.59 (2) (c) of the statutes is amended to read:
AB75-SSA1,960,75 71.59 (2) (c) If a notice of noncompliance with applicable soil and water
6conservation standards under s. 92.105, 2007 stats., is in effect with respect to the
7claimant at the time the claim is filed.
AB75-SSA1, s. 1762 8Section 1762. 71.59 (2) (d) of the statutes is amended to read:
AB75-SSA1,960,129 71.59 (2) (d) For property taxes accrued on farmland zoned for exclusive
10agricultural use under an ordinance certified under subch. V of ch. 91, 2007 stats.,
11which is granted a special exception or conditional use permit for a use which is not
12an agricultural use, as defined in s. 91.01 (1), 2007 stats.
AB75-SSA1, s. 1763 13Section 1763. 71.59 (2) (e) of the statutes is amended to read:
AB75-SSA1,960,1614 71.59 (2) (e) If the department determines that ownership of the farmland has
15been transferred to the claimant primarily for the purpose of maximizing benefits
16under this subchapter ss. 71.57 to 71.61.
AB75-SSA1, s. 1764 17Section 1764. 71.60 (1) (b) of the statutes is amended to read:
AB75-SSA1,961,218 71.60 (1) (b) The credit allowed under this subchapter ss. 71.57 to 71.61 shall
19be limited to 90% of the first $2,000 of excessive property taxes plus 70% of the 2nd
20$2,000 of excessive property taxes plus 50% of the 3rd $2,000 of excessive property
21taxes. The maximum credit shall not exceed $4,200 for any claimant. The credit for
22any claimant shall be the greater of either the credit as calculated under this
23subchapter
ss. 71.57 to 71.61 as it exists at the end of the year for which the claim
24is filed or as it existed on the date on which the farmland became subject to a current

1agreement under subch. II or III of ch. 91, 2007 stats., using for such calculations
2household income and property taxes accrued of the year for which the claim is filed.
AB75-SSA1, s. 1765 3Section 1765. 71.60 (1) (c) 1. of the statutes is amended to read:
AB75-SSA1,961,84 71.60 (1) (c) 1. If the farmland is located in a county which has a certified
5agricultural preservation plan under subch. IV of ch. 91, 2007 stats., at the close of
6the year for which credit is claimed and is in an area zoned by a county, city or village
7for exclusive agricultural use under ch. 91, 2007 stats., at the close of such year, the
8amount of the claim shall be that as specified in par. (b).
AB75-SSA1, s. 1766 9Section 1766. 71.60 (1) (c) 2. of the statutes is amended to read:
AB75-SSA1,961,1910 71.60 (1) (c) 2. If the farmland is subject to a transition area agreement under
11subch. II of ch. 91, 2007 stats., on July 1 of the year for which credit is claimed, or the
12claimant had applied for such an agreement before July 1 of such year and the
13agreement has subsequently been executed, and the farmland is located in a city or
14village which has a certified exclusive agricultural use zoning ordinance under
15subch. V of ch. 91, 2007 stats., in effect at the close of the year for which credit is
16claimed, or in a town which is subject to a certified county exclusive agricultural use
17zoning ordinance under subch. V of ch. 91, 2007 stats., in effect at the close of the year
18for which credit is claimed, the amount of the claim shall be that as specified in par.
19(b).
AB75-SSA1, s. 1767 20Section 1767. 71.60 (1) (c) 3. of the statutes is amended to read:
AB75-SSA1,962,921 71.60 (1) (c) 3. If the claimant or any member of the claimant's household owns
22farmland which is ineligible for credit under subd. 1. or 2. but was subject to a
23farmland preservation agreement under subch. III of ch. 91, 2007 stats., on July 1
24of the year for which credit is claimed, or the owner had applied for such an
25agreement before July 1 of such year and the agreement has subsequently been

1executed, and if the owner has applied by the end of the year in which conversion
2under s. 91.41, 2007 stats., is first possible for conversion of the agreement to a
3transition area agreement under subch. II of ch. 91, 2007 stats., and the transition
4area agreement has subsequently been executed, and the farmland is located in a city
5or village which has a certified exclusive agricultural use zoning ordinance under
6subch. V of ch. 91, 2007 stats., in effect at the close of the year for which credit is
7claimed, or in a town which is subject to a certified county exclusive agricultural use
8zoning ordinance under subch. V of ch. 91, 2007 stats., in effect at the close of the year
9for which credit is claimed, the amount of the claim shall be that specified in par. (b).
AB75-SSA1, s. 1768 10Section 1768. 71.60 (1) (c) 4. of the statutes is amended to read:
AB75-SSA1,962,1711 71.60 (1) (c) 4. If the claimant or any member of the claimant's household owns
12farmland which is ineligible for credit under subd. 1. or 2. but which is subject to a
13farmland preservation agreement or a transition area agreement under subch. II of
14ch. 91, 2007 stats., on July 1 of the year for which credit is claimed, or the owner had
15applied for such an agreement before July 1 of such year and the agreement has
16subsequently been executed, the amount of the claim shall be limited to 80% of that
17specified in par. (b).
AB75-SSA1, s. 1769 18Section 1769. 71.60 (1) (c) 5. of the statutes is amended to read:
AB75-SSA1,963,319 71.60 (1) (c) 5. If the claimant or any member of the claimant's household owns
20farmland which is ineligible for credit under subds. 1. to 4. but was subject to a
21farmland preservation agreement under subch. III of ch. 91, 2007 stats., on July 1
22of the year for which credit is claimed, or the owner had applied for such an
23agreement before July 1 of such year and the agreement has subsequently been
24executed, and if the owner has applied by the end of the year in which conversion
25under s. 91.41, 2007 stats., is first possible for conversion of the agreement to an

1agreement under subch. II of ch. 91, 2007 stats., and the agreement under subch. II
2of ch. 91, 2007 stats., has subsequently been executed, the amount of the claim shall
3be limited to 80% of that specified in par. (b).
AB75-SSA1, s. 1770 4Section 1770. 71.60 (1) (c) 6. of the statutes is amended to read:
AB75-SSA1,963,105 71.60 (1) (c) 6. If the farmland is located in an agricultural district under a
6certified county agricultural preservation plan under subch. IV of ch. 91, 2007 stats.,
7at the close of the year for which credit is claimed, and is located in an area zoned for
8exclusive agricultural use under a certified town ordinance under subch. V of ch. 91,
92007 stats.,
at the close of such year, the amount of the claim shall be the amount
10specified in par. (b).
AB75-SSA1, s. 1771 11Section 1771. 71.60 (1) (c) 6m. of the statutes is amended to read:
AB75-SSA1,963,2012 71.60 (1) (c) 6m. If the farmland is located in an agricultural district under a
13certified county agricultural preservation plan under subch. IV of ch. 91, 2007 stats.,
14at the close of the year for which credit is claimed, and is located in an area zoned for
15exclusive agricultural use under a certified county or town ordinance under subch.
16V of ch. 91, 2007 stats., for part of a year but not at the close of that year because the
17farmland became subject to a city or village extraterritorial zoning ordinance under
18s. 62.23 (7a), the amount of the claim shall be equal to the amount that the claim
19would have been under this section if the farmland were subject to a certified county
20or town exclusive agricultural use ordinance at the close of the year.
AB75-SSA1, s. 1772 21Section 1772. 71.60 (1) (c) 7. of the statutes is amended to read:
AB75-SSA1,964,222 71.60 (1) (c) 7. If the farmland is located in an area zoned for exclusive
23agricultural use under a certified county, city or village ordinance under subch. V of
24ch. 91, 2007 stats., at the close of the year for which credit is claimed, but the county
25in which the farmland is located has not adopted an agricultural preservation plan

1under subch. IV of ch. 91, 2007 stats., by the close of such year, the amount of the
2claim shall be limited to 70% of that specified in par. (b).
AB75-SSA1, s. 1773 3Section 1773. 71.60 (1) (c) 8. of the statutes is amended to read:
AB75-SSA1,964,84 71.60 (1) (c) 8. If the farmland is subject to a farmland preservation agreement
5under subch. III of ch. 91, 2007 stats., on July 1 of the year for which credit is claimed
6or the claimant had applied for such an agreement before July 1 of such year and the
7agreement has subsequently been executed, the amount of the claim shall be limited
8to 50% of that specified in par. (b).
AB75-SSA1, s. 1774 9Section 1774. 71.60 (2) of the statutes is amended to read:
AB75-SSA1,964,1410 71.60 (2) If the farmland is subject to a certified ordinance under subch. V of
11ch. 91, 2007 stats., or an agreement under subch. II of ch. 91, 2007 stats., in effect
12at the close of the year for which the credit is claimed, the amount of the claim is 10%
13of the property taxes accrued or the amount determined under sub. (1), whichever
14is greater.
AB75-SSA1, s. 1775 15Section 1775. 71.61 of the statutes is amended to read:
AB75-SSA1,964,19 1671.61 General provisions. (1) Department may apply credit against any tax
17liability.
The amount of any claim otherwise payable under this subchapter ss. 71.57
18to 71.61
may be applied by the department against any amount certified to the
19department under s. 71.93 or 71.935 or may be credited under s. 71.80 (3) or (3m).
AB75-SSA1,964,22 20(2) Credits are income. All amounts allowed as credits under this subchapter
21ss. 71.57 to 71.61 constitute income for income and franchise tax purposes and are
22reportable as such in the year of receipt.
AB75-SSA1,964,24 23(3) Interest not allowed. No interest may be allowed on any payment made
24to a claimant under this subchapter ss. 71.57 to 71.61.
AB75-SSA1,965,3
1(3m) Administration. The income tax provisions in this chapter relating to
2assessments, refunds, appeals and collection apply to the credit under this
3subchapter
ss. 71.57 to 71.61.
AB75-SSA1,965,6 4(4) Penalties. Unless specifically provided in this subchapter ss. 71.57 to
571.61
, the penalties under subch. XIII apply for failure to comply with this
6subchapter
ss. 71.57 to 71.61 unless the context requires otherwise.
AB75-SSA1,965,8 7(5) Table prepared by department. The department shall prepare a table under
8which claims under this subchapter ss. 71.57 to 71.61 shall be determined.
AB75-SSA1, s. 1776 9Section 1776. 71.61 (6) of the statutes is created to read:
AB75-SSA1,965,1610 71.61 (6) Prohibition of new claims. For taxable years beginning after
11December 31, 2009, no new claims for a credit may be filed under ss. 71.57 to 71.61,
12but if an otherwise eligible claimant is subject to a farmland preservation agreement,
13as defined in s. 91.01 (7), 2007 stats., that is in effect on July 1, 2010, the claimant
14may continue to file a claim for the credit under ss. 71.57 to 71.61 until the farmland
15preservation agreement expires, except that no claimant who files a claim under ss.
1671.57 to 71.61 may file a claim under s. 71.613.
AB75-SSA1, s. 1777 17Section 1777. 71.613 of the statutes is created to read:
AB75-SSA1,965,19 1871.613 Farmland preservation credit, 2010 and beyond. (1) Definitions.
19In this section:
AB75-SSA1,965,2020 (a) "Agricultural use" has the meaning given in s. 91.01 (2).
AB75-SSA1,965,2321 (b) "Claimant" means an owner, as defined in s. 91.01 (9), 2007 stats., of
22farmland, domiciled in this state during the entire taxable year to which the claim
23under this section relates, who files a claim under this section, except as follows:
AB75-SSA1,966,224 1. When 2 or more individuals of a household are able to qualify individually
25as a claimant, they may determine between them who the claimant shall be. If they

1are unable to agree, the matter shall be referred to the secretary of revenue, whose
2decision is final.
AB75-SSA1,966,53 2. If any person in a household has claimed or will claim credit under subch.
4VIII, all persons from that household are ineligible to claim any credit under this
5section for the year to which the credit under subch. VIII pertains.
AB75-SSA1,966,76 3. For partnerships except publicly traded partnerships treated as
7corporations under s. 71.22 (1k), "claimant" means each individual partner.
AB75-SSA1,966,98 4. For limited liability companies, except limited liability companies treated as
9corporations under s. 71.22 (1k), "claimant" means each individual member.
AB75-SSA1,966,1510 5. For purposes of filing a claim under this section, the personal representative
11of an estate and the trustee of a trust shall be considered owners of farmland.
12"Claimant" does not include the estate of a person who is a nonresident of this state
13on the person's date of death, a trust created by a nonresident person, a trust which
14receives Wisconsin real property from a nonresident person or a trust in which a
15nonresident settlor retains a beneficial interest.
AB75-SSA1,966,1716 6. For purposes of filing a claim under this section, when land is subject to a
17land contract, the claimant shall be the vendee under the contract.
AB75-SSA1,966,2018 7. For purposes of filing a claim under this section, when a guardian has been
19appointed in this state for a ward who owns the farmland, the claimant shall be the
20guardian on behalf of the ward.
AB75-SSA1,966,2121 8. For a tax-option corporation, "claimant" means each individual shareholder.
AB75-SSA1,966,2222 (c) "Department" means the department of revenue.
AB75-SSA1,967,223 (d) "Farm" means a farm, as defined in s. 91.01 (13), that has produced at least
24$6,000 in gross farm revenues during the taxable year to which the claim relates or,

1in the taxable year to which the claim relates and the 2 immediately preceding
2taxable years, at least $18,000 in gross farm revenues.
AB75-SSA1,967,33 (e) "Farmland preservation agreement" has the meaning given in s. 91.01 (15).
AB75-SSA1,967,54 (f) "Farmland preservation zoning district" has the meaning given in s. 91.01
5(18).
AB75-SSA1,967,96 (g) "Gross farm revenues" means gross receipts from agricultural use of a farm,
7excluding rent receipts, less the cost or other basis of livestock or other agricultural
8items purchased for resale which are sold or otherwise disposed of during the taxable
9year.
AB75-SSA1,967,1110 (ge) "Household" means an individual and his or her spouse and all minor
11dependents.
AB75-SSA1,967,1412 (h) "Qualifying acres" means the number of acres of a farm that correlate to a
13claimant's percentage of ownership interest in a farm to which one of the following
14applies:
AB75-SSA1,967,1815 1. The farm is wholly or partially covered by a farmland preservation
16agreement, except that if the farm is only partially covered, the qualifying acres
17calculation includes only those acres which are covered by a farmland preservation
18agreement.
AB75-SSA1,967,2019 2. The farm is located in a farmland preservation zoning district at the end of
20the taxable year to which the claim relates.
AB75-SSA1,968,221 3. If the claimant transferred the claimant's ownership interest in the farm
22during the taxable year to which the claim relates, the farm was wholly or partially
23covered by a farmland preservation agreement, or the farm was located in a farmland
24preservation zoning district, on the date on which the claimant transferred the

1ownership interest. For the purposes of this subdivision, a land contract is a transfer
2of ownership interest.
AB75-SSA1,968,11 3(2) Filing claims. Subject to the limitations and conditions provided in sub. (3),
4a claimant may claim as a credit against the tax imposed under s. 71.02, 71.08, 71.23,
5or 71.43, an amount calculated by multiplying the claimant's qualifying acres by one
6of the following amounts, and if the allowable amount of the claim exceeds the income
7taxes otherwise due on the claimant's income or if there are no Wisconsin income
8taxes due on the claimant's income, the amount of the claim not used as an offset
9against income taxes shall be certified by the department of revenue to the
10department of administration for payment to the claimant by check, share draft, or
11other draft from the appropriation under s. 20.835 (2) (do):
AB75-SSA1,968,1412 (a) Ten dollars, if the qualifying acres are located in a farmland preservation
13zoning district and are also subject to a farmland preservation agreement that is
14entered into after the effective date of this paragraph .... [LRB inserts date].
AB75-SSA1,968,1815 (b) Seven dollars and 50 cents, if the qualifying acres are located in a farmland
16preservation zoning district but are not subject to a farmland preservation
17agreement that is entered into after the effective date of this paragraph .... [LRB
18inserts date].
AB75-SSA1,968,2119 (c) Five dollars, if the qualifying acres are subject to a farmland preservation
20agreement that is entered into after the effective date of this paragraph .... [LRB
21inserts date], but are not located in a farmland preservation zoning district.
AB75-SSA1,968,23 22(3) Limitations and conditions. (a) No credit may be allowed under this section
23unless all of the following apply:
AB75-SSA1,969,3
11. The claimant certifies to the department that the claimant has paid, or is
2legally responsible for paying, the property taxes levied against the qualifying acres
3to which the claim relates.
AB75-SSA1,969,84 2. The claimant certifies to the department that at the end of the taxable year
5to which the claim relates or, on the date on which the person transferred the person's
6ownership interest in the farm if the transfer occurs during the taxable year to which
7the claim relates, there was no outstanding notice of noncompliance issued against
8the farm under s. 91.82 (2).
AB75-SSA1,969,129 3. The claimant submits to the department a certification of compliance with
10soil and water conservation standards, as required by s. 91.80, issued by the county
11land conservation committee unless, in the last preceding year, the claimant received
12a tax credit under ss. 71.57 to 71.61 or this section for the same farm.
AB75-SSA1,969,1513 (b) If a farm is jointly owned by 2 or more persons who file separate income or
14franchise tax returns, each person may claim a credit under this section based on the
15person's ownership interest in the farm.
AB75-SSA1,969,1916 (c) If a person acquires or transfers ownership of a farm during a taxable year
17for which a claim may be filed under this section, the person may file a claim under
18this section based on the person's liability for the property taxes levied on the
19person's qualifying acres for the taxable year to which the claim relates.
AB75-SSA1,969,2220 (d) A claimant shall claim the credit under this section on a form prepared by
21the department and shall submit any documentation required by the department.
22On the claim form, the claimant shall certify all of the following:
AB75-SSA1,969,2323 1. The number of qualifying acres for which the credit is claimed.
AB75-SSA1,969,2524 2. The location and tax parcel number for each parcel on which the qualifying
25acres are located.
AB75-SSA1,970,2
14. That the qualifying acres are covered by a farmland preservation agreement
2or located in a farmland preservation zoning district, or both.
AB75-SSA1,970,43 5. That the qualifying acres are part of a farm that complies with applicable
4state soil and water conservation standards, as required by s. 91.80.
AB75-SSA1,970,65 (e) No credit may be allowed under this section unless it is claimed within the
6time period under s. 71.75 (2).
AB75-SSA1,970,107 (f) The maximum amount of the credits that may be claimed under this section
8in any fiscal year is $27,007,200. If the total amount of eligible claims exceed this
9amount, the excess claims shall be paid in the next succeeding fiscal year to ensure
10that the limit specified in this paragraph is not exceeded.
AB75-SSA1,970,1511 (g) For the 2011-2012 fiscal year, and for every succeeding fiscal year, the
12department shall prorate the per acre amounts specified in sub. (2) based on the
13department's estimated amount of eligible claims that will be filed for that fiscal
14year, and to account for any excess claims from the preceding fiscal year that are
15required to be paid under par. (f).
AB75-SSA1,970,2116 (h) If the payment to which an eligible claimant is entitled under sub. (2) is
17delayed because the claim was an excess claim, as described in par. (f), the claimant
18is not entitled to any interest payment under s. 71.82 with regard to the delayed
19claim or with regard to any other refund to which the claimant is entitled if that other
20refund claim is claimed on the same income tax return as the credit under this
21section.
AB75-SSA1,971,2 22(4) Administration. The department may enforce the credit under this section
23and may take any action, conduct any proceeding, and proceed as it is authorized in
24respect to taxes under this chapter. The income and franchise tax provisions in this

1chapter relating to assessments, refunds, appeals, collection, interest, and penalties
2apply to the credit under this section.
AB75-SSA1, s. 1777m 3Section 1777m. 71.63 (3) (d) of the statutes is created to read:
AB75-SSA1,971,54 71.63 (3) (d) With regard to ss. 71.64 (6m) and 71.65 (6), "employer" means a
5person described in s. 108.18 (2) (c).
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