(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.
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.
(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 county land conservation committee may enter into a written
performance schedule with a landowner to obtain compliance with new standards
under s.
ATCP
50.04 if all of the following apply:
(a) 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.
(b) The landowner agrees in writing to
achieve compliance with the standards required under sub. (1) according to a
specific schedule for completing the work.
(c) 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.
Note: While a performance schedule may extend
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.
(d) The land conservation committee approves
the performance schedule, including the required practices and the time allowed
to achieve compliance. The land conservation committee may establish shorter
periods to achieve compliance that the 5 year maximum allowed under this
subsection. A landowner is considered to be implementing his or her performance
schedule if the landowner is making reasonable progress in installing the
required practices and is taking other appropriate actions in the time frame
identified by the land conservation committee in the performance schedule to
achieve compliance.
Note: A county should exercise sound judgment
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 reasonable
opportunity to demonstrate compliance.
(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 the form provided
by the department.
Note: The county may obtain the department
provided certificate from the department's website at:
https://datcp.wi.gov/Pages/Programs_Services/ATCP50.aspx.
(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) or the
ownership of the covered land is transferred.
(c) A certificate of compliance may be
amended or modified to reflect changes in ownership or 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.
Note: 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.
(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.
Note: 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.
(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 the form
provided by the department. Upon issuance of the notice, the landowner is
ineligible to claim farmland preservation tax credits beginning in the year the
notice of noncompliance is issued until such time as the county land
conservation committee withdraws the notice of noncompliance under par. (d).
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.
Note: A county should exercise sound judgment
in deciding whether to take compliance action under par. (b). See sub. (3) (a)
4. (Note).
(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.
3. The landowner.
4. The department.
(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 the 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. A notice of
withdrawal issued under this paragraph demonstrates that a landowner has been
found in compliance with this section.
Notes
Wis. Admin.
Code Department of Agriculture, Trade and Consumer
Protection
§
ATCP
50.16
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.
Amended by,
correction in (4) (a) (Note), (b) (Note), (6) (d) (Note) under s.
13.92(4)
(b) 6, Stats.,
Register
August 2016 No. 728, eff.
9/1/2016.
Amended by,
CR 16-083: am. (3) (a) (intro.), 2. to 4., r. (3) (b), am. (4), (6) (b)
(intro.), cr. (6) (c) 3., 4., am. (6) (d) Register January 2018 No. 745, eff.
2-1-18; renum. (3) (a) to (3) (intro.) under s. 13.92(4) (b) 1., Stats.,
correction in (6) (b) (intro.) made under s. 35.17, Stats.,
Register
January 2018 No. 745, eff.
2/1/2018
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
