Wisconsin Administrative Code
Department of Agriculture, Trade and Consumer Protection
ATCP 20-54 - Agricultural Resource Management
Chapter ATCP 50 - Soil And Water Resource Management Program
Subchapter III - County Soil and Water Program
Section ATCP 50.16 - Farmland preservation program; conservation standards compliance

Universal Citation: WI Admin Code § ATCP 50.16

Current through February 24, 2025

(1) COMPLIANCE WITH STANDARDS REQUIRED.

(a) Except as provided in pars. (d) and (e) 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.

(e) A landowner claiming farmland preservation tax credits shall comply with the Silurian bedrock performance standard in s. NR 151.075, where applicable, beginning on April 1, 2027.

(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.

(d) Landowners who enter into, or modify, a farmland preservation agreement after April 1, 2027, 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 Silurian bedrock performance standard in s. NR 151.075, where applicable. Landowners who entered into, or were successors of a farmland preservation agreement, signed or modified before April 1, 2027, who also claim the farmland preservation tax credit under zoning shall comply with sub. (1) (e).

(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.

(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 than the 5 year maximum allowed under this subsection. A landowner is considered to be implementing the landowner's 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.

(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.

(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.

(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 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.

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.

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

Disclaimer: These regulations may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

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