SB434-SSA1,18,2121 77.88 (3) (title) Voluntary withdrawal; total or partial.
SB434-SSA1,70 22Section 70. 77.88 (3) of the statutes is renumbered 77.88 (3) (b) (intro.) and
23amended to read:
SB434-SSA1,19,724 77.88 (3) (b) Parts of parcels. (intro.) An owner may Upon request that the
25department withdraw all or any
of an owner of managed forest land to withdraw part

1of the owner's land meeting one of the requirements specified under sub. (2) (a) 1. to
23. If any remaining land meets the eligibility requirements under s. 77.82 (1)
a parcel
3of managed forest land
, the department shall issue an order withdrawing the land
4subject to the request and shall assess against the owner the withdrawal tax under
5sub. (5) and the withdrawal fee under sub. (5m). If the land being withdrawn is
6within a proposed ferrous mining site, the department shall issue the order within
730 days after receiving the request.
if all of the following apply:
SB434-SSA1,71 8Section 71. 77.88 (3) (am) of the statutes is created to read:
SB434-SSA1,19,119 77.88 (3) (am) Entire parcels. Upon request of an owner of managed forest land
10to withdraw an entire parcel of managed forest land, the department shall issue an
11order withdrawing the land.
SB434-SSA1,72 12Section 72. 77.88 (3) (b) 1. (intro.) and 2. of the statutes are created to read:
SB434-SSA1,19,1313 77.88 (3) (b) 1. (intro.) The land to be withdrawn is one of the following:
SB434-SSA1,19,1514 2. The land remaining after the withdrawal will continue to meet the eligibility
15requirements under s. 77.82 (1).
SB434-SSA1,73 16Section 73. 77.88 (3) (d) of the statutes is created to read:
SB434-SSA1,19,1917 77.88 (3) (d) Ferrous mining site. If the land being withdrawn under this
18subsection is within a proposed ferrous mining site, the department shall issue the
19order within 30 days after receiving the request.
SB434-SSA1,74 20Section 74. 77.88 (3g) of the statutes is repealed.
SB434-SSA1,75 21Section 75. 77.88 (3j) of the statutes is created to read:
SB434-SSA1,19,2522 77.88 (3j) Voluntary withdrawal; other construction; small land sales. (a)
23Except as provided in par. (b), upon the request of an owner of managed forest land
24to withdraw part of a parcel of the owner's land, the department shall issue an order
25withdrawing the land subject to the request if all of the following apply:
SB434-SSA1,20,2
11. The purpose for which the owner requests that the department withdraw the
2land is for the sale of the land or for a construction site.
SB434-SSA1,20,43 2. The land to be withdrawn is not less than one acre and not more than 5 acres.
4Partial acres may not be withdrawn.
SB434-SSA1,20,75 3. If the land is subject to a city, village, town, or county zoning ordinance that
6establishes a minimum acreage for ownership of land or for a construction site, the
7owner requests that the department withdraw not less than that minimum acreage.
SB434-SSA1,20,98 4. The land remaining after withdrawal meets the eligibility requirements
9under s. 77.82 (1) (a) and (b).
SB434-SSA1,20,1310 (b) 1. For land that is designated as managed forest land under an order with
11a term of 25 years, the department may not issue an order of withdrawal under par.
12(a) if the department has previously issued an order of withdrawal under par. (a)
13from that parcel of managed forest land during the term of the order.
SB434-SSA1,20,1714 2. For land that is designated as managed forest land under an order with a
15term of 50 years, the department may not issue an order of withdrawal under par.
16(a) if the department has previously issued 2 orders of withdrawal under par. (a) from
17that parcel of managed forest land during the term of the order.
SB434-SSA1,20,2018 (c) Upon issuance of an order withdrawing land under this subsection, the
19department shall assess against the owner of the land the withdrawal tax under sub.
20(5) and the withdrawal fee under sub. (5m).
SB434-SSA1,76 21Section 76. 77.88 (3k) of the statutes is created to read:
SB434-SSA1,21,322 77.88 (3k) Voluntary withdrawal; productivity. Upon the request of an owner
23of managed forest land to withdraw part of a parcel of the owner's land, the
24department shall issue an order of withdrawal if the department determines that the
25parcel is unable to produce merchantable timber in the amount required under s.

177.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary
2for the parcel to resume its ability to produce the required amount. No withdrawal
3tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.
SB434-SSA1,77 4Section 77. 77.88 (3L) of the statutes is created to read:
SB434-SSA1,21,125 77.88 (3L) Voluntary withdrawal; sustainability. Upon the request of an
6owner of managed forest land to withdraw part of a parcel of the owner's land, the
7department shall issue an order of withdrawal if the department determines that the
8parcel is unsuitable, due to environmental, ecological, or economic concerns or
9factors, for the production of merchantable timber. The order shall withdraw only
10the number of acres that is necessary for the parcel to resume its sustainability to
11produce merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee
12under sub. (5m) may be assessed.
SB434-SSA1,78 13Section 78. 77.88 (4) of the statutes is repealed.
SB434-SSA1,79 14Section 79. 77.88 (4m) of the statutes is created to read:
SB434-SSA1,21,1915 77.88 (4m) Expiration of orders. The department shall maintain a list of
16orders designating managed forest lands that have expired. The department shall
17add a parcel to the list within 30 days after the date of expiration. For each expired
18order, the list shall provide a description of the land and shall identify each
19municipality in which the managed forest land is located.
SB434-SSA1,80 20Section 80. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae)
21and amended to read:
SB434-SSA1,21,2522 77.88 (5) (ae) Tax liability; general. Except as provided in pars. par. (am), (ar),
23and (b),
for land withdrawn during a managed forest land order, the withdrawal tax
24shall be the higher of the following: equal the amount of past tax liability under par.
25(ac) that is applicable to the land.
SB434-SSA1,81
1Section 81. 77.88 (5) (a) 1. and 2. of the statutes are repealed.
SB434-SSA1,82 2Section 82. 77.88 (5) (ab) of the statutes is repealed.
SB434-SSA1,83 3Section 83. 77.88 (5) (ac) of the statutes is created to read:
SB434-SSA1,22,124 77.88 (5) (ac) Calculation of past tax liability. For purposes of this subsection,
5the amount of past tax liability for land to be withdrawn from the managed forest
6land program, except for land that is part of a large property, shall be calculated by
7multiplying the total net property tax rate in the municipality in which managed
8forest land to be withdrawn is located in the year prior to the year in which an order
9withdrawing the land is issued by an amount equal to the assessed value of the land
10for that same year, as calculated by the department of revenue, and by then
11multiplying that product by 10 or by the number of years the land was designated
12as managed forest land, whichever number is fewer.
SB434-SSA1,84 13Section 84. 77.88 (5) (af) of the statutes is created to read:
SB434-SSA1,22,1614 77.88 (5) (af) Tax liability; large property. Except as provided in par. (am), for
15land that is part of a large property that is withdrawn during a managed forest land
16order, the withdrawal tax shall be the higher of the following:
SB434-SSA1,22,1917 1. An amount equal to the past tax liability multiplied by the number of years
18the land was designated as managed forest land, less any amounts paid by the owner
19under s. 77.84 (2) (a), (am), and (bp).
SB434-SSA1,22,2120 2. Five percent of the stumpage value of the merchantable timber on the land,
21less any amounts paid by the owner under s. 77.84 (2) (a), (am), and (bp).
SB434-SSA1,85 22Section 85. 77.88 (5) (am) (title) of the statutes is created to read:
SB434-SSA1,22,2323 77.88 (5) (am) (title) Converted forest croplands.
SB434-SSA1,86 24Section 86. 77.88 (5) (am) 1. of the statutes is amended to read:
SB434-SSA1,22,2525 77.88 (5) (am) 1. The amount calculated under par. (a) (ae) or (af).
SB434-SSA1,87
1Section 87. 77.88 (5) (ar) of the statutes is repealed.
SB434-SSA1,88 2Section 88. 77.88 (5) (b) of the statutes is repealed.
SB434-SSA1,89 3Section 89. 77.88 (5) (c) of the statutes is repealed.
SB434-SSA1,90 4Section 90. 77.88 (5m) of the statutes is amended to read:
SB434-SSA1,23,65 77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department
6under subs. (1) (c), (2) (ac) 2., (am), and (c), and (f), (3), and (3m) shall be $300.
SB434-SSA1,91 7Section 91. 77.88 (8) (b) of the statutes is amended to read:
SB434-SSA1,23,128 77.88 (8) (b) The department may not order withdrawal of land remaining after
9a transfer of ownership is made under par. (a) 1., 2., or 3., or after a lease is entered
10into under par. (a) 3., or after the department orders withdrawal of land under sub.
11(3g) (am)
unless the remainder fails to meet the eligibility requirements under s.
1277.82 (1).
SB434-SSA1,92 13Section 92. 77.88 (11) of the statutes is amended to read:
SB434-SSA1,23,1614 77.88 (11) Liability for previous taxes. Withdrawal of land under this section
15does not affect the liability of the owner for previously levied taxes under s. 77.84 or
1677.87
.
SB434-SSA1,93 17Section 93. 77.89 (1) (a) of the statutes, as affected by 2015 Wisconsin Act 55,
18is amended to read:
SB434-SSA1,23,2319 77.89 (1) (a) By June 30 of each year, the department, from the appropriation
20under s. 20.370 (5) (bv), shall pay 100 percent of each payment received under ss. s.
2177.84 (3) (b) and 77.87 (3) and 100 percent of each withdrawal tax payment received
22under s. 77.88 (7) to the treasurer of each municipality in which is located the land
23to which the payment applies.
SB434-SSA1,94 24Section 94. 77.89 (1) (c) of the statutes is created to read:
SB434-SSA1,24,7
177.89 (1) (c) The department shall distribute from the appropriation under s.
220.370 (5) (dy) $4,600,000 in fiscal year 2016-17, $6,000,000 in fiscal year 2017-18,
3and $7,000,000 in fiscal year 2018-19 among treasurers of each municipality in
4which is located land subject to a managed forest land order that is designated as
5closed to public access under s. 77.83 (1). The department shall distribute to each
6municipal treasurer an amount in proportion to the number of acres of closed land
7in that municipality.
SB434-SSA1,95 8Section 95. 77.89 (2) (a) of the statutes is amended to read:
SB434-SSA1,24,159 77.89 (2) (a) Each municipal treasurer shall pay 20% of each payment received
10under sub. (1) (a) and, (b), and (c) and under ss. 77.84 (2) (a), (am), and (bp), 77.85,
11and 77.876 to the county treasurer and shall deposit the remainder in the municipal
12treasury. The payment to the county treasurer for money received before November
131 of any year shall be made on or before the November 15 after its receipt. For money
14received on or after November 1 of any year, the payment to the county treasurer
15shall be made on or before November 15 of the following year.
SB434-SSA1,96 16Section 96. 77.91 (3) of the statutes is repealed.
SB434-SSA1,97 17Section 97. 77.91 (3m) of the statutes is amended to read:
SB434-SSA1,25,218 77.91 (3m) Report to legislature. Beginning with calendar year 1992 2015,
19the department shall calculate for each calendar year whether the amount of land
20exempt from penalty or tax under s. 77.10 (2) (c) or 77.88 (8) that is withdrawn during
21that calendar year under s. 77.10 or 77.88 exceeds 1% 1 percent of the total amount
22of land that is subject to contracts under subch. I or subject to orders under this
23subchapter on December 31 of that calendar year. If the amount of withdrawn or
24classified land that is so exempt exceeds 1% 1 percent, the department shall make
25a report of its calculations to the governor and the chief clerk of each house of the

1legislature for distribution to the appropriate standing committees under s. 13.172
2(3).
SB434-SSA1,98 3Section 98. 77.91 (6) (d) of the statutes is created to read:
SB434-SSA1,25,64 77.91 (6) (d) Any signature required of an official or employee of the
5department or a landowner under this subchapter may be satisfied by an electronic
6signature, as defined in s. 137.11 (8).
SB434-SSA1,99 7Section 99. 77.91 (8) of the statutes is created to read:
SB434-SSA1,25,188 77.91 (8) Emergency rules. The department may use the procedure under s.
9227.24 to promulgate emergency rules under s. 77.82 (1) (bp) 2. f. for the period before
10the date on which permanent rules under s. 77.82 (1) (bp) 2. f. take effect.
11Notwithstanding s. 227.24 (1) (c) and (2), emergency rules promulgated under this
12subsection remain in effect until the first day of the 25th month beginning after the
13effective date of the emergency rule or the date on which the permanent rules take
14effect, whichever is earlier. Notwithstanding s. 227.24 (1) (a) and (3), the department
15is not required to provide evidence that promulgating rules under this subsection as
16emergency rules is necessary for the preservation of the public peace, health, safety,
17or welfare and is not required to provide a finding of emergency for rules promulgated
18under this subsection.
SB434-SSA1,100 19Section 100 . Nonstatutory provision.
SB434-SSA1,25,2520 (1) State forest plan variance. Before March 1, 2017, the department of
21natural resources shall propose a variance to the master plans of all state forests
22except for the southern state forests, as defined in section 27.016 (1) (c) of the
23statutes, and except for Governor Knowles State Forest so that 75 percent of all the
24land in those state forests combined is classified as a forest production area as
25provided in section 28.04 (3) (am) of the statutes.
SB434-SSA1,26,6
1(2) Payments to counties and municipalities. The department of natural
2resources shall pay to each county and municipality in 2016 an amount equal to the
3amount received by the respective counties and municipalities in 2015 under section
477.07, 2013 stats., and section 77.87, 2013 stats. The department of natural
5resources shall pay the amounts required under this subsection not later than
6December 1, 2016.
SB434-SSA1,101 7Section 101 . Initial applicability.
SB434-SSA1,26,128 (1) Yield and severance taxes. The treatment of sections 26.06 (1), 75.36 (2)
9(a), 77.07, 77.10 (1) (a), 77.86 (2), 77.88 (5) (a) 1. and 2., (ar), and (b) and (11), and
1077.89 (1) (a) of the statutes first applies to the removal of wood products from forest
11croplands and the cutting of merchantable timber from managed forest land that
12occurs on the effective date of this subsection.
SB434-SSA1,26,1513 (2) Minimum acreage. The treatment of section 77.82 (1) (a) 1. of the statutes
14first applies to land designated as managed forest land by an order issued on the
15effective date of this subsection.
SB434-SSA1,26,1816 (3) Buildings on parcels. The treatment of section 77.82 (1) (b) 3. of the
17statutes first applies to land designated as managed forest land under an order
18issued or renewed on the effective date of this subsection.
SB434-SSA1,102 19Section 102. Effective dates. This act takes effect on the day after
20publication, except as follows:
SB434-SSA1,26,2421 (1) The treatment of sections 26.06 (1), 75.36 (2) (a), 77.07, 77.10 (1) (a), 77.86
22(2), 77.88 (5) (a) 1. and 2., (ar), and (b) and (11), and 77.89 (1) (a) of the statutes and
23Section 101 (1) of this act take effect on the first day of the 3rd month beginning after
24publication.
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