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Please see http://docs.legis.wisconsin.gov for the production version.
This bill reinstates a requirement that DNR assess a withdrawal tax and fee
against an owner of MFL who voluntarily withdraws part or all of a parcel, which was
eliminated under Act 358.
Current law allows an owner of MFL to sell or otherwise transfer all or part of
the owner's parcel of MFL, and the transferred land continues to be designated as
MFL if it meets eligibility requirements and the transferee certifies to DNR an intent
to comply with the existing management plan for the land and any amendments to
the plan. If the transferee does not provide this certification to DNR, current law
requires DNR to issue an order withdrawing the land and to assess against the
transferee the withdrawal tax and fee. Similarly, after a transfer if the remaining
land in the parcel does not meet eligibility requirements, current law requires DNR
to issue an order withdrawing the land and to assess against the owner the
withdrawal tax and fee. Under this bill, in both of these circumstances DNR may,
but is not required to, assess the withdrawal tax and fee.
Under current law, an owner of MFL may request to withdraw part of a parcel
and DNR must issue an order of withdrawal if DNR determines that the parcel is
either unable to produce merchantable timber in the amount required by law or
unsuitable, due to environmental, ecological, or economic concerns or factors, for the
production of merchantable timber. Current law requires that the order withdraw
only the number of acres necessary for the parcel to resume its ability to produce the
required amount or to resume its sustainability to produce merchantable timber, and
prohibits the assessment of a withdrawal tax or fee for the withdrawal. This bill adds
that, if the land remaining in the parcel after the withdrawal will not meet eligibility
requirements under the order designating the MFL, the order must withdraw the
entire parcel, and may not assess a withdrawal tax or fee.
Small land sales
Under current law, generally an owner of MFL may voluntarily withdraw part
of a parcel of the owner's land once per 25-year order and twice per 50-year order
if the purpose for which the owner requests the withdrawal is for the sale of one to
five acres of the land or for a construction site. Current law separately allows an
owner of MFL to sell or transfer ownership of all or part of the owner's land an
unlimited number of times per order. This bill harmonizes these provisions by
removing the sale of land as a purpose for a voluntary withdrawal under the former.

Large ownerships
The bill authorizes DNR to promulgate rules that subject large ownerships,
meaning 1,000 or more acres of land designated as MFL under the same owner, to
management plan requirements that deviate from the requirements that apply
under statute.
Taxation of buildings
The bill removes a current law provision stating that a building on MFL is taxed
as personal property, and eliminates the current law penalty that applies for failure
to pay such personal property tax, which is withdrawal of the land from MFL and
assessment of the withdrawal tax and fee.
Leasing
This bill eliminates a provision authorizing an owner of MFL that is designated
as closed to enter into a lease or other agreement for consideration that permits
persons to engage in a recreational activity on the land. Under the bill, there are no
prohibitions on leasing land under the MFL program.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB867,1 1Section 1. 70.365 of the statutes, as affected by 2019 Wisconsin Act 2, is
2amended to read:
SB867,6,5 370.365 Notice of changed assessment. When the assessor assesses any
4taxable real property, or any improvements taxed as personal property under s. 77.84
5(1),
and arrives at a different total than the assessment of it for the previous year,
6the assessor shall notify the person assessed if the address of the person is known
7to the assessor, otherwise the occupant of the property. However, the assessor is not
8required to provide notice under this section if land is classified as agricultural land,
9as defined in s. 70.32 (2) (c) 1g., for the current year and previous year and the
10difference between the assessments is $500 or less. If the assessor determines that
11land assessed under s. 70.32 (2r) for the previous year is no longer eligible to be
12assessed under s. 70.32 (2r), and the current classification under s. 70.32 (2) (a) is not

1undeveloped, agricultural forest, productive forest land, or other, the assessor shall
2notify the person assessed if the assessor knows the person's address, or otherwise
3the occupant of the property, that the person assessed may be subject to a conversion
4charge under s. 74.485. Any notice issued under this section shall be in writing and
5shall be sent by ordinary mail at least 15 days before the meeting of the board of
6review or before the meeting of the board of assessors in 1st class cities and in 2nd
7class cities that have a board of assessors under s. 70.075, except that, in any year
8in which the taxation district conducts a revaluation under s. 70.05, the notice shall
9be sent at least 30 days before the meeting of the board of review or board of
10assessors. The notice shall contain the amount of the changed assessment and the
11time, date, and place of the meeting of the local board of review or of the board of
12assessors. However, if the assessment roll is not complete, the notice shall be sent
13by ordinary mail at least 15 days prior to the date to which the board of review or
14board of assessors has adjourned, except that, in any year in which the taxation
15district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days
16prior to the date to which the board of review or board of assessors has adjourned.
17The assessor shall attach to the assessment roll a statement that the notices required
18by this section have been mailed and failure to receive the notice shall not affect the
19validity of the changed assessment, the resulting changed tax, the procedures of the
20board of review or of the board of assessors or the enforcement of delinquent taxes
21by statutory means. After the person assessed or the occupant of the property
22receives notice under this section, if the assessor changes the assessment as a result
23of the examination of the rolls as provided in s. 70.45 and the person assessed waives,
24in writing and on a form prescribed or approved by the department of revenue, the
25person's right to the notice of the changed assessment under this section, no

1additional notice is required under this section. The secretary of revenue shall
2prescribe the form of the notice required under this section. The form shall include
3information notifying the taxpayer of the procedures to be used to object to the
4assessment. The form shall also indicate whether the person assessed may be
5subject to a conversion charge under s. 74.485.
SB867,2 6Section 2 . 77.82 (1) (a) 1. of the statutes is amended to read:
SB867,6,207 77.82 (1) (a) 1. It consists of at least 20 contiguous acres, which may be
8composed of individual portions, no smaller than 10 contiguous acres each, that are
9not contiguous with each other if all individual portions are contained within a tract
10of contiguous land of 20 acres or more that is under the same ownership
, except as
11provided in this subdivision. The fact that a lake, river, stream , or flowage, a public
12or private road, or a railroad or utility right-of-way separates any part of the land
13from any other part does not render a parcel of land noncontiguous . If a part of a
14parcel of at least 20 contiguous acres is separated from another part of that parcel
15by a public road, that part of the parcel may be enrolled in the program, even if that
16part is less than 20 acres, if that part meets the requirement under subd. 2. and is
17not ineligible under par. (b)
and does not render ownership of land noncontiguous.
18The owner of a parcel of less than 20 acres that is subject to a managed forest land
19order before April 16, 2016, may apply one time for a renewal of the order under sub.
20(12) without meeting the 20-acre requirement.
SB867,3 21Section 3 . 77.82 (1) (bp) 2. g. of the statutes is repealed.
SB867,4 22Section 4 . 77.82 (1) (bp) 4. of the statutes is created to read:
SB867,6,2523 77.82 (1) (bp) 4. Notwithstanding par. (b) 3., a building used exclusively for
24storage that is located on a parcel does not make that parcel ineligible for designation
25as managed forest land.
SB867,5
1Section 5. 77.82 (3) (h) of the statutes is created to read:
SB867,7,32 77.82 (3) (h) 1. Under this paragraph, “large ownership” means 1,000 or more
3acres of land designated as managed forest land that has the same owner.
SB867,7,64 2. The department may promulgate rules that subject large ownerships to
5management plan requirements that deviate from the requirements under pars. (ag)
6to (g).
SB867,6 7Section 6. 77.82 (4) of the statutes is amended to read:
SB867,7,248 77.82 (4) Additions to managed forest land. An owner of land that is
9designated as managed forest land may file an application with the department to
10designate as managed forest land an additional parcel of land if the additional parcel
11is at least 3 acres in size and is contiguous to any of land under the same ownership
12that contains
that designated land and any portion not contiguous to that designated
13land meets the requirements under sub.
(1) (a) 1. The application shall be
14accompanied by a nonrefundable $20 application recording fee unless a different
15amount for the fee is established by the department by rule at an amount equal to
16the average expense to the department of recording an order issued under this
17subchapter. The fee shall be deposited in the conservation fund and credited to the
18appropriation under s. 20.370 (2) (cr). The application shall be filed on a department
19form and shall contain any additional information required by the department. The
20tax rate applicable to an addition under this subsection shall be the tax rate currently
21applicable to the parcel to which the land is being added. The eligibility
22requirements applicable to an addition under this subsection are the eligibility
23requirements under the order that designated the parcel to which the land is being
24added.
SB867,7
1Section 7. 77.82 (11) of the statutes is renumbered 77.82 (11) (a) and amended
2to read:
SB867,8,93 77.82 (11) (a) An order issued under this subchapter shall constitute a contract
4between the state and the owner and shall remain in effect for the period specified
5in the application unless the land is withdrawn under s. 77.84 (3) (b) or 77.88. Except
6as provided in subs. (3) (f) and (11m), the department may not amend or otherwise
7change the terms of an order or management plan to conform with changes made to
8any provision of this subchapter subsequent to the date on which the order was
9entered or the plan was approved.
SB867,8,21 10(b) If a statute is enacted or a rule is promulgated during the period of the order
11that materially changes the terms of the order as provided under this paragraph, the
12landowner shall elect between acceptance of modifications to the contract consistent
13with the provisions of the statute or rule or voluntary withdrawal of the land without
14penalty. A statutory change does not constitute a material change to an order unless,
15in the act that makes the change, the legislature states that the act or a provision
16in the act makes a material change to orders entered into under prior law. A
17promulgated rule does not constitute a material change to an order unless the rule
18includes a statement that the rule constitutes a material change to orders entered
19into under prior rules and the department includes in its report to the legislature
20under s. 227.19 (2) a statement that the rule constitutes a material change to orders
21entered into under prior rules and an analysis of this determination.
SB867,8 22Section 8. 77.83 (2) (ar) of the statutes is repealed.
SB867,9 23Section 9. 77.84 (1) of the statutes is amended to read:
SB867,9,624 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
25shall enter in a special column or other appropriate place on the tax roll the

1description of each parcel of land designated as managed forest land, and shall
2specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
3designated open or closed under s. 77.83. The land shall be assessed and is subject
4to review under ch. 70. Except as provided in this subchapter, no tax may be levied
5on managed forest land, except that any building on managed forest land is subject
6to taxation as personal property under ch. 70
.
SB867,10 7Section 10. 77.88 (2) (ac) 3. of the statutes is amended to read:
SB867,9,138 77.88 (2) (ac) 3. If the transferee does not provide the department with the
9certification required under subd. 1., the department shall issue an order
10withdrawing the land and shall may assess against the transferee the withdrawal
11tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90,
12the transferee is not entitled to a hearing on an order withdrawing land under this
13subdivision.
SB867,11 14Section 11. 77.88 (2) (c) of the statutes is amended to read:
SB867,9,2015 77.88 (2) (c) Remaining land; requirements not met. If the land remaining after
16a transfer under par. (a) does not meet the eligibility requirements under s. 77.82 (1)
17(a) and (b), the department shall issue an order withdrawing the land and shall may
18assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee
19under sub. (5m). Notwithstanding s. 77.90, the owner is not entitled to a hearing on
20an order withdrawing land under this paragraph.
SB867,12 21Section 12. 77.88 (3) (am) of the statutes is amended to read:
SB867,9,2522 77.88 (3) (am) Entire parcels. Upon request of an owner of managed forest land
23to withdraw an entire parcel of managed forest land, the department shall issue an
24order withdrawing the land and assess against the owner the withdrawal tax under
25sub. (5) and the withdrawal fee under sub. (5m)
.
SB867,13
1Section 13. 77.88 (3) (b) (intro.) of the statutes is amended to read:
SB867,10,62 77.88 (3) (b) Parts of parcels. (intro.) Upon request of an owner of managed
3forest land to withdraw part of a parcel of managed forest land, the department shall
4issue an order withdrawing the land subject to the request and assess against the
5owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m)
if
6all of the following apply:
SB867,14 7Section 14. 77.88 (3j) (title) of the statutes is amended to read:
SB867,10,98 77.88 (3j) (title) Voluntary withdrawal; other construction; small land
9sales
.
SB867,15 10Section 15. 77.88 (3j) (a) 1. of the statutes is amended to read:
SB867,10,1211 77.88 (3j) (a) 1. The purpose for which the owner requests that the department
12withdraw the land is for the sale of the land or for a construction site.
SB867,16 13Section 16. 77.88 (3k) of the statutes is amended to read:
SB867,10,2314 77.88 (3k) Voluntary withdrawal; productivity. Upon the request of an owner
15of managed forest land to withdraw part of a parcel of the owner's land, the
16department shall issue an order of withdrawal if the department determines that the
17parcel is unable to produce merchantable timber in the amount required under s.
1877.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary
19for the parcel to resume its ability to produce the required amount , but if the land
20remaining after the withdrawal will not meet the eligibility requirements under the
21order designating the managed forest land, the order shall withdraw the entire
22parcel
. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be
23assessed.
SB867,17 24Section 17. 77.88 (3L) of the statutes is amended to read:
SB867,11,10
177.88 (3L) Voluntary withdrawal; sustainability. Upon the request of an
2owner of managed forest land to withdraw part of a parcel of the owner's land, the
3department shall issue an order of withdrawal if the department determines that the
4parcel is unsuitable, due to environmental, ecological, or economic concerns or
5factors, for the production of merchantable timber. The order shall withdraw only
6the number of acres that is necessary for the parcel to resume its sustainability to
7produce merchantable timber, but if the land remaining after the withdrawal will not
8meet the eligibility requirements under the order designating the managed forest
9land, the order shall withdraw the entire parcel
. No withdrawal tax under sub. (5)
10or withdrawal fee under sub. (5m) may be assessed.
SB867,18 11Section 18. 77.88 (3m) of the statutes is repealed.
SB867,19 12Section 19. 77.88 (5m) of the statutes is amended to read:
SB867,11,1413 77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department
14under subs. (1) (c), (2) (ac) 2., (am), and (c), and (3), and (3m) shall be $300.
SB867,20 15Section 20. Initial applicability.
SB867,11,1816 (1) Minimum acreage. The treatment of s. 77.82 (1) (a) 1. first applies to land
17designated as managed forest land by an order issued on the effective date of Section
18101 (2) of 2015 Wisconsin Act 358.
SB867,11,2119 (2) Buildings on parcels. The treatment of s. 77.82 (1) (bp) 2. g. and 4. first
20applies to land designated as managed forest land under an order issued or renewed
21on the effective date of Section 101 (3) of 2015 Wisconsin Act 358.
SB867,11,2322 (3) Material change. The treatment of s. 77.82 (11) first applies to a statutory
23change in an act that takes effect on the effective date of this subsection.
SB867,11,2424 (End)
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