AB561,18,1
177.88 (2) (ac) (title) Transferred land; requirements met.
AB561,52 2Section 52. 77.88 (2) (am) of the statutes is amended to read:
AB561,18,73 77.88 (2) (am) Transferred land; requirements not met. If the land transferred
4under par. (a) does not meet the eligibility requirements under s. 77.82 (1) (a) and
5(b)
, the department shall issue an order withdrawing the land from managed forest
6land designation and shall assess against the owner a withdrawal tax under sub. (5)
7and the withdrawal fee under sub. (5m).
AB561,53 8Section 53. 77.88 (2) (b) of the statutes is amended to read:
AB561,18,179 77.88 (2) (b) Remaining land; requirements met. If the land remaining after
10a transfer under par. (a) is contiguous and meets the eligibility requirements under
11s. 77.82 (1) (a) 2. and (b), it the remaining land shall continue to be designated as
12managed forest land until the expiration of the existing order, even if the parcel
13contains less than 10 acres. Notwithstanding s. 77.82 (12), an owner may not file an
14application with the department for renewal of the order if the parcel contains less
15than 10 acres. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m)
16may be assessed when the remaining land is withdrawn at the expiration of the
17order
.
AB561,54 18Section 54. 77.88 (2) (c) of the statutes is amended to read:
AB561,18,2419 77.88 (2) (c) Remaining land; requirements not met. If the remaining land
20remaining after a transfer under par. (a) does not meet the eligibility requirements
21under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing
22the land and shall assess against the owner the withdrawal tax under sub. (5) and
23the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the owner is not
24entitled to a hearing on an order withdrawing land under this paragraph.
AB561,55
1Section 55. 77.88 (2) (d) 1. of the statutes is renumbered 77.88 (2) (ac) 1. and
2amended to read:
AB561,19,183 77.88 (2) (ac) 1. Within If the land transferred under par. (a) meets the
4eligibility requirements under s. 77.82 (1) (a) and (b), the land shall continue to be
5designated as managed forest land if the transferee, within
30 days after a transfer
6of ownership, the transferee shall, on files a form provided by the department, file
7with the department a report of the transfer
signed by the transferee. By signing the
8form, the transferee certifies to the department an intent to comply with the existing
9management plan for the land and any amendments to the plan. The transferee
10shall provide proof that each person holding any encumbrance on the land agrees to
11the designation. The transferee may designate an area of the transferred land closed
12to public access as provided under s. 77.83. The department shall issue an order
13continuing the designation of the land as managed forest land under the new
14ownership.
The transferee shall pay a $100 fee that will accompany the report. The
15fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different
16amount of the fee as may be established under subd. 2. shall be credited to the
17appropriation under s. 20.370 (1) (cr). The department shall immediately notify each
18person entitled to notice under s. 77.82 (8).
AB561,56 19Section 56. 77.88 (2) (d) 2. of the statutes is renumbered 77.88 (2) (ac) 2.
AB561,57 20Section 57. 77.88 (2) (e) of the statutes is repealed.
AB561,58 21Section 58. 77.88 (2) (f) of the statutes is renumbered 77.88 (2) (ac) 3. and
22amended to read:
AB561,20,323 77.88 (2) (ac) 3. If the transferee does not provide the department with the
24certification required under par. (e) subd. 1., the department shall issue an order
25withdrawing the land and shall assess against the transferee the withdrawal tax

1under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90,
2the transferee is not entitled to a hearing on an order withdrawing land under this
3paragraph subdivision.
AB561,59 4Section 59. 77.88 (2m) of the statutes is created to read:
AB561,20,95 77.88 (2m) Damage to land. (a) If a parcel of managed forest land has been
6damaged by a natural disaster, the owner of the parcel may notify the department,
7and the department shall establish a period of time that the owner of the parcel will
8have to restore the productivity of the land so that it meets the requirements under
9s. 77.82 (1) (a) 2.
AB561,20,1310 (b) If the owner fails to complete the restoration in the applicable period of time,
11the owner may request that the department withdraw all or part of the land in
12accordance with sub. (3), (3k), or (3L), or the department may proceed with a
13withdrawal by department order under sub. (1).
AB561,20,1614 (c) The department may promulgate a rule that establishes criteria to be used
15by the department for determining the length of time that an owner shall have to
16complete the restoration.
AB561,60 17Section 60. 77.88 (3) (title) of the statutes is amended to read:
AB561,20,1818 77.88 (3) (title) Voluntary withdrawal ; total or partial.
AB561,61 19Section 61. 77.88 (3) of the statutes is renumbered 77.88 (3) (b) (intro.) and
20amended to read:
AB561,21,421 77.88 (3) (b) Parts of parcels. (intro.) An owner may Upon request that the
22department withdraw all or any
of an owner of managed forest land to withdraw part
23of the owner's land meeting one of the requirements specified under sub. (2) (a) 1. to
243. If any remaining land meets the eligibility requirements under s. 77.82 (1)
a parcel
25of managed forest land
, the department shall issue an order withdrawing the land

1subject to the request and shall assess against the owner the withdrawal tax under
2sub. (5) and the withdrawal fee under sub. (5m). If the land being withdrawn is
3within a proposed ferrous mining site, the department shall issue the order within
430 days after receiving the request.
if all of the following apply:
AB561,62 5Section 62. 77.88 (3) (am) of the statutes is created to read:
AB561,21,86 77.88 (3) (am) Entire parcels. Upon request of an owner of managed forest land
7to withdraw an entire parcel of managed forest land, the department shall issue an
8order withdrawing the land.
AB561,63 9Section 63. 77.88 (3) (b) 1. (intro.) and 2. of the statutes are created to read:
AB561,21,1010 77.88 (3) (b) 1. (intro.) The land to be withdrawn is one of the following:
AB561,21,1211 2. The land remaining after the withdrawal will continue to meet the eligibility
12requirements under s. 77.82 (1).
AB561,64 13Section 64. 77.88 (3) (d) of the statutes is created to read:
AB561,21,1614 77.88 (3) (d) Ferrous mining site. If the land being withdrawn under this
15subsection is within a proposed ferrous mining site, the department shall issue the
16order within 30 days after receiving the request.
AB561,65 17Section 65. 77.88 (3g) of the statutes is repealed.
AB561,66 18Section 66. 77.88 (3j) of the statutes is created to read:
AB561,21,2219 77.88 (3j) Voluntary withdrawal; other construction; small land sales. (a)
20Except as provided in par. (b), upon the request of an owner of managed forest land
21to withdraw part of a parcel of the owner's land, the department shall issue an order
22withdrawing the land subject to the request if all of the following apply:
AB561,21,2423 1. The purpose for which the owner requests that the department withdraw the
24land is for the sale of the land or for a construction site.
AB561,22,2
12. The land to be withdrawn is not less than one acre and not more than 5 acres.
2Partial acres may not be withdrawn.
AB561,22,53 3. If the land is subject to a city, village, town, or county zoning ordinance that
4establishes a minimum acreage for ownership of land or for a construction site, the
5owner requests that the department withdraw not less than that minimum acreage.
AB561,22,76 4. The land remaining after withdrawal meets the eligibility requirements
7under s. 77.82 (1) (a) and (b).
AB561,22,118 (b) 1. For land that is designated as managed forest land under an order with
9a term of 25 years, the department may not issue an order of withdrawal under par.
10(a) if the department has previously issued an order of withdrawal under par. (a)
11from that parcel of managed forest land during the term of the order.
AB561,22,1512 2. For land that is designated as managed forest land under an order with a
13term of 50 years, the department may not issue an order of withdrawal under par.
14(a) if the department has previously issued 2 orders of withdrawal under par. (a) from
15that parcel of managed forest land during the term of the order.
AB561,22,1816 (c) Upon issuance of an order withdrawing land under this subsection, the
17department shall assess against the owner of the land the withdrawal tax under sub.
18(5) and the withdrawal fee under sub. (5m).
AB561,67 19Section 67. 77.88 (3k) of the statutes is created to read:
AB561,23,220 77.88 (3k) Voluntary withdrawal; productivity. Upon the request of an owner
21of managed forest land to withdraw part of a parcel of the owner's land, the
22department shall issue an order of withdrawal if the department determines that the
23parcel is unable to produce merchantable timber in the amount required under s.
2477.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary

1for the parcel to resume its ability to produce the required amount. No withdrawal
2tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.
AB561,68 3Section 68. 77.88 (3L) of the statutes is created to read:
AB561,23,114 77.88 (3L) Voluntary withdrawal; sustainability. Upon the request of an
5owner of managed forest land to withdraw part of a parcel of the owner's land, the
6department shall issue an order of withdrawal if the department determines that the
7parcel is unsuitable, due to environmental, ecological, or economic concerns or
8factors, for the production of merchantable timber. The order shall withdraw only
9the number of acres that is necessary for the parcel to resume its sustainability to
10produce merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee
11under sub. (5m) may be assessed.
AB561,69 12Section 69. 77.88 (4) of the statutes is repealed.
AB561,70 13Section 70. 77.88 (4m) of the statutes is created to read:
AB561,23,1814 77.88 (4m) Expiration of orders. The department shall maintain a list of
15orders designating managed forest lands that have expired. The department shall
16add a parcel to the list within 30 days after the date of expiration. For each expired
17order, the list shall provide a description of the land and shall identify each
18municipality in which the managed forest land is located.
AB561,71 19Section 71. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae)
20and amended to read:
AB561,23,2421 77.88 (5) (ae) Tax liability; general. Except as provided in pars. par. (am), (ar),
22and (b),
for land withdrawn during a managed forest land order, the withdrawal tax
23shall be the higher of the following: equal the amount of past tax liability under par.
24(ac) that is applicable to the land.
AB561,72 25Section 72. 77.88 (5) (a) 1. and 2. of the statutes are repealed.
AB561,73
1Section 73. 77.88 (5) (ab) of the statutes is repealed.
AB561,74 2Section 74. 77.88 (5) (ac) of the statutes is created to read:
AB561,24,103 77.88 (5) (ac) Calculation of past tax liability. For purposes of this subsection,
4the amount of past tax liability for land to be withdrawn from the managed forest
5land program shall be calculated by multiplying the total net property tax rate in the
6municipality in which managed forest land to be withdrawn is located in the year
7prior to the year in which an order withdrawing the land is issued by an amount
8equal to the assessed value of the land for that same year, as calculated by the
9department of revenue, and by then multiplying that product by 10 or by the number
10of years the land was designated as managed forest land, whichever number is fewer.
AB561,75 11Section 75. 77.88 (5) (am) (title) of the statutes is created to read:
AB561,24,1212 77.88 (5) (am) (title) Converted forest croplands.
AB561,76 13Section 76. 77.88 (5) (am) 1. of the statutes is amended to read:
AB561,24,1514 77.88 (5) (am) 1. The amount calculated under par. (a) of past tax liability under
15par. (ac) for the land
.
AB561,77 16Section 77. 77.88 (5) (ar) of the statutes is repealed.
AB561,78 17Section 78. 77.88 (5) (b) of the statutes is repealed.
AB561,79 18Section 79. 77.88 (5) (c) of the statutes is repealed.
AB561,80 19Section 80. 77.88 (5m) of the statutes is amended to read:
AB561,24,2120 77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department
21under subs. (1) (c), (2) (ac) 2., (am), and (c), and (f), (3), and (3m) shall be $300.
AB561,81 22Section 81. 77.88 (8) (b) of the statutes is amended to read:
AB561,25,223 77.88 (8) (b) The department may not order withdrawal of land remaining after
24a transfer of ownership is made under par. (a) 1., 2., or 3., or after a lease is entered
25into under par. (a) 3., or after the department orders withdrawal of land under sub.

1(3g) (am)
unless the remainder fails to meet the eligibility requirements under s.
277.82 (1).
AB561,82 3Section 82. 77.88 (11) of the statutes is amended to read:
AB561,25,64 77.88 (11) Liability for previous taxes. Withdrawal of land under this section
5does not affect the liability of the owner for previously levied taxes under s. 77.84 or
677.87
.
AB561,83 7Section 83. 77.89 (1) (a) of the statutes, as affected by 2015 Wisconsin Act 55,
8is amended to read:
AB561,25,139 77.89 (1) (a) By June 30 of each year, the department, from the appropriation
10under s. 20.370 (5) (bv), shall pay 100 percent of each payment received under ss. s.
1177.84 (3) (b) and 77.87 (3) and 100 percent of each withdrawal tax payment received
12under s. 77.88 (7) to the treasurer of each municipality in which is located the land
13to which the payment applies.
AB561,84 14Section 84. 77.89 (2) (b) of the statutes is amended to read:
AB561,25,2115 77.89 (2) (b) The municipal treasurer shall pay all 20 percent of the amounts
16received under s. 77.84 (2) (b) and (bm) to the county treasurer, as provided under
17ss. 74.25 and 74.30. The county treasurer shall, by June 30 of each year, pay all
18amounts received under this paragraph to the department. All amounts received by
19the department shall be credited to the conservation fund and shall be reserved for
20land acquisition, resource management activities, and grants under s. 77.895
and
21shall deposit the remainder in the municipal treasury.
AB561,85 22Section 85. 77.91 (3) of the statutes is repealed.
AB561,86 23Section 86. 77.91 (3m) of the statutes is amended to read:
AB561,26,824 77.91 (3m) Report to legislature. Beginning with calendar year 1992 2015,
25the department shall calculate for each calendar year whether the amount of land

1exempt from penalty or tax under s. 77.10 (2) (c) or 77.88 (8) that is withdrawn during
2that calendar year under s. 77.10 or 77.88 exceeds 1% 1 percent of the total amount
3of land that is subject to contracts under subch. I or subject to orders under this
4subchapter on December 31 of that calendar year. If the amount of withdrawn or
5classified land that is so exempt exceeds 1% 1 percent, the department shall make
6a report of its calculations to the governor and the chief clerk of each house of the
7legislature for distribution to the appropriate standing committees under s. 13.172
8(3).
AB561,87 9Section 87. 77.91 (6) (d) of the statutes is created to read:
AB561,26,1210 77.91 (6) (d) Any signature required of an official or employee of the
11department or a landowner under this subchapter may be satisfied by an electronic
12signature, as defined in s. 137.11 (8).
AB561,88 13Section 88. 77.91 (8) of the statutes is created to read:
AB561,26,2414 77.91 (8) Emergency rules. The department may use the procedure under s.
15227.24 to promulgate emergency rules under s. 77.82 (1) (bp) 2. f. for the period before
16the date on which permanent rules under s. 77.82 (1) (bp) 2. f. take effect.
17Notwithstanding s. 227.24 (1) (c) and (2), emergency rules promulgated under this
18subsection remain in effect until the first day of the 25th month beginning after the
19effective date of the emergency rule or the date on which the permanent rules take
20effect, whichever is earlier. Notwithstanding s. 227.24 (1) (a) and (3), the department
21is not required to provide evidence that promulgating rules under this subsection as
22emergency rules is necessary for the preservation of the public peace, health, safety,
23or welfare and is not required to provide a finding of emergency for rules promulgated
24under this subsection.
AB561,89 25Section 89. Nonstatutory provision.
AB561,27,6
1(1) State forest plan variance. Before March 1, 2017, the department of
2natural resources shall propose a variance to the master plans of all state forests
3except for the southern state forests, as defined in section 27.016 (1) (c) of the
4statutes, and except for Governor Knowles State Forest so that 75 percent of all the
5land in those state forests combined is classified as a forest production area as
6provided in section 28.04 (3) (am) of the statutes.
AB561,90 7Section 90 . Initial applicability.
AB561,27,128 (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.
AB561,27,1513 (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.
AB561,91 16Section 91. Effective dates. This act takes effect on the day after publication,
17except as follows:
AB561,27,2118 (1) The treatment of sections 26.06 (1), 75.36 (2) (a), 77.07, 77.10 (1) (a), 77.86
19(2), 77.88 (5) (a) 1. and 2., (ar), and (b) and (11), and 77.89 (1) (a) of the statutes and
20Section 90 (1) of this act take effect on the first day of the 3rd month beginning after
21publication.
AB561,27,2222 (End)
Loading...
Loading...