Section 50.16. Farmland preservation program; conservation standards compliance.

 

(1)   Compliance with standards required.

(a) Except as provided in par. (d) and sub. (2) , a landowner claiming farmland preservation tax credits shall comply with the standards and practices in s. ATCP 50.04 .

(b) In determining landowner compliance under this section, the land conservation committee shall base its determination on all of the following:

1. Whether the entire farm operation owned by the landowner is in compliance with all the applicable conservation standards.

2. Whether a review of available documentation at the county demonstrates the entire farm operation owned by the landowner has no significant discharge from an animal lot, feed storage, manure storage, or other livestock structure on the farm.

3. Whether a review of available documentation at the county demonstrates the entire farm operation owned by the landowner has implemented a nutrient management plan in compliance with the nutrient management standard in s. ATCP 50.04 (3) for all land where a plan is required on the farm.

(c) Once determined to be in compliance with the nutrient management standard in s. ATCP 50.04 (3) , a landowner shall remain in compliance with the nutrient management standard on the entire farm operation owned by the landowner. If a landowner increases acres of cropland or pasture by acquiring new land or converting acres to these uses, the landowner remains in compliance by updating the farm's nutrient management plan within one year to incorporate the additional cropland or pasture acres.

(d) A landowner claiming farmland preservation tax credits shall comply with the pasture requirement in ss. NR 151.02 , 151.03 , 151.04 , and 151.055 , beginning on January 1, 2016.

(2)   Exceptions; farmland preservation agreements.

(a) Except as required under par. (b) , sub. (1) does not apply to landowners under a farmland preservation agreement entered into prior to July 1, 2009. Landowners with these agreements claiming farmland preservation tax credits under ss. 71.57 to 71.61 , Stats., shall comply with the standards, specified in the agreement, on the land specified in the agreement, as required in ss. 92.104 and 92.105 , 2007 Stats.

(b) Landowners who entered into, or modified, a farmland preservation agreement between July 1, 2009, and May 1, 2014, pursuant to the provisions in s. 91.60 (1) or (3) (c) , Stats., shall comply with the soil and water conservation standards in effect at the time the agreement was entered into or modified.

(c) Landowners who enter into, or modify, a farmland preservation agreement after May 1, 2014, shall comply with the soil and water conservation standards in effect at the time the agreement was entered into or modified, and shall be required, under the terms of that agreement, to comply with the pasture requirement in s. NR 151.02 , and ss. NR 151.03 , 151.04 , and 151.055 , beginning January 1, 2016.

(3)   Performance schedule.

(a) A county land conservation committee may enter into a written performance schedule with a landowner if all of the following apply:

1. The performance schedule, including amendments or extensions, does not allow the landowner more than 5 years, from the time the landowner is informed of their compliance obligations, to achieve compliance with all applicable conservation standards.

2. The landowner agrees in writing to specific farm conservation practices needed to achieve compliance with the standards required under sub. (1) according to a specific schedule for completing the work.

3. Every performance schedule shall include a notice that landowners are responsible for determining their eligibility to receive a farmland preservation tax credit independent of the landowner's commitment to implement the conservation practices set forth in the performance schedule.

4. The land conservation committee approves the performance schedule, including the proposed practices and the time allowed to achieve compliance. The land conservation committee may establish shorter periods to achieve compliance than the 5 year maximum allowed under this subsection.

(b) A landowner demonstrates compliance with the conservation standards under sub. (1) if the landowner does either of the following:

1. Complies with all soil and water conservation standards as required under s. 91.80 , Stats.

2. Implements a performance schedule that will achieve full compliance with those standards within the period authorized under par. (a) .

(4)   Certificate of compliance.

(a) The county land conservation committee shall issue a certificate of compliance to a landowner claiming tax credits under s. 71.613 , Stats., if the landowner meets the soil and water conservation standards as required by s. 91.80 , Stats., and this section. The certificate shall be issued on a form approved by the department.

(b) A certificate establishing a landowner's compliance with s. 91.80 , Stats., and this section remains in effect and valid until the county land conservation committee issues a notice of noncompliance under sub. (6) .

(c) A certificate of compliance may be amended or modified to reflect changes in a landowner's status.

(5)   Monitoring compliance.

(a) A county land conservation committee shall monitor a landowner's compliance with applicable conservation standards promulgated by the department under ss. 92.05 (3) (c) and (k) , 92.14 (8) , and 281.16 (3) (b) and (c) , Stats.

(b) A county land conservation committee shall inspect at least once every 4 years each farm for which the owner claims farmland preservation tax credits. At a minimum, an inspection shall include all of the following:

1. A site visit or other reliable assessment method to determine whether the entire farm owned by the landowner has significant discharges from an animal lot, feed storage, manure storage, or other livestock structure on the farm.

2. A review of the owner's records to determine whether the farmer is implementing a nutrient management plan in compliance with s. ATCP 50.04 (2) and (3) .

(c) A county land conservation committee may conduct other activities the committee deems appropriate for monitoring compliance, including any of the following:

1. A county land conservation committee may ask a landowner to certify, on an annual or less frequent basis, that the landowner is complying with the applicable conservation standards under sub. (1) or (2) and any performance schedule under sub. (3) . A landowner shall certify compliance on a form provided by the committee.

2. A county land conservation committee may inspect farm sites and review documents and records to determine compliance with applicable land and water conservation standards.

(d) A land conservation committee shall maintain adequate documentation of county monitoring efforts and inspection activities, on a form or set of forms provided by the land conservation committee, to enable the department to perform the review required under s. 91.82 (1) (d) , Stats., of the county land conservation committee's monitoring required under this subsection.

(6)   Notice of noncompliance.

(a) A county land conservation committee shall issue a written notice of noncompliance to a landowner if the committee finds that the landowner has done any of the following:

1. Failed to comply with applicable standards under sub. (1) or (2) .

2. Failed to comply with a performance schedule under sub. (3) .

3. Failed to permit a reasonable inspection under sub. (5) (a) .

4. Failed to certify compliance in response to a committee request under sub. (5) (b) .

5. Stated an intent to voluntarily refrain from collecting tax credits under subch. IX of ch. 71 , Stats., and to waive the right to a hearing and farm inspection.

(b) A county land conservation committee shall issue a notice of noncompliance under par. (a) on a form provided by the department. The notice shall disclose all of the following:

1. The nature of the violation.

2. That the landowner may not claim farmland preservation tax credits under subch. IX of ch. 71 , Stats., unless the landowner corrects the violation.

3. That the landowner may meet with the county land conservation committee to contest or discuss the violation.

(c) The county land conservation committee shall issue a copy of a notice under par. (a) to all of the following:

1. The state of Wisconsin department of revenue.

2. The county planning and zoning committee if the land is covered by a farmland preservation zoning ordinance.

(d) A county land conservation committee may, at any time, withdraw a notice of noncompliance issued under par. (a) . The committee shall issue a notice of withdrawal on a form approved by the department. The committee shall give notice of the withdrawal to any agency under par. (c) that received a copy of the notice of noncompliance.

CR 01-090 : cr. Register September 2002 No. 561 , eff. 10-1-02; CR 13-016 : r. and recr. (title), (1) to (5), am. (6) (a) 1., 2., cr. (6) (a) 5., am. (6) (b) 1., (c) (intro.), 2., (d) Register February 2014 No. 698 , eff. 5-1-14.

Note

The soil and water conservation standards are promulgated by the department under ss. 92.05 (3) (c) and (k) , 92.14 (8) , and 281.16 (3) (b) and (c) , Stats. See also s. 91.80 , Stats. A county land conservation committee or its designee determines whether a landowner is in compliance with conservation standards. A determination of compliance is one component of the requirements a landowner must satisfy to claim a farmland preservation tax credit. Landowners are responsible to determine whether they meet all the eligibility requirements to claim the benefits of compliance. Microsoft Windows NT 6.1.7601 Service Pack 1 While a performance schedule may establish a landowner's compliance under this section, a landowner may not meet other program requirements necessary to receive benefits such as farmland preservation tax credits. These other program requirements may include residency, minimum farm income, and continuity of claiming farmland preservation program tax credits. Microsoft Windows NT 6.1.7601 Service Pack 1 A county should exercise sound judgment at critical junctures in its monitoring of a farmer's conservation compliance, including its decision on the length of a performance schedule, and its decision on how and when to respond to changes in farmer compliance with applicable standards. The county may consider the following in exercising its discretion: extenuating circumstances, such as adverse weather conditions, that may affect a landowner's ability to comply; the nature and seriousness of the landowner's non-compliance; the degree to which the landowner has cooperated or taken actions to address concerns; the availability of technical or other assistance; and the consistency of treatment among farmers in the area. Before taking any compliance action, a county shall afford the landowner notice and a reasonable opportunity to demonstrate compliance. Microsoft Windows NT 6.1.7601 Service Pack 1 A landowner is implementing a performance schedule if the landowner is making reasonable progress in installing farm conservation practices, and taking other appropriate actions in the time frame identified in the schedule as necessary to achieve compliance. Microsoft Windows NT 6.1.7601 Service Pack 1 The county may obtain the department provided certificate from the department’s website at: https://datcp.wi.gov/Pages/Programs_Services/ATCP50.aspx . Microsoft Windows NT 6.1.7601 Service Pack 1 The county may also issue certificates of compliance with soil and water conservation standards in other situations if authorized by law. Microsoft Windows NT 6.1.7601 Service Pack 1 For example, farm records on nutrient management may include various items showing compliance such as current nutrient management checklists, soil test results conducted by a department-certified laboratory within the last 4 years, nutrient application restriction maps, nutrient applications planned over the rotation schedule, and documentation of no visible signs of gully erosion. Microsoft Windows NT 6.1.7601 Service Pack 1 This subsection describes the minimum documentation that a county must maintain regarding farms subject to monitoring requirements and is intended to facilitate department monitoring of the counties. Counties are encouraged to supplement documentation using their own systems including geographic information systems tracking. Microsoft Windows NT 6.1.7601 Service Pack 1 Landowners with a farmland preservation agreement claiming the farmland preservation tax credits under ss. 71.57 to 71.61 , Stats., are required, under the terms of that agreement, to comply with the applicable land and water conservation standards. Microsoft Windows NT 6.1.7601 Service Pack 1 A county should exercise sound judgment in deciding whether to take compliance action under par. (b). See sub. (3) (a) 4. (Note). Microsoft Windows NT 6.1.7601 Service Pack 1 The county may obtain a copy of any farmland preservation forms the notice of noncompliance by contacting the department at: https://datcp.wi.gov/Pages/Programs_Services/ATCP50.aspx Microsoft Windows NT 6.1.7601 Service Pack 1