Chapter ATCP 50

ATCP 50.16 ATCP 50.16 Farmland preservation program; conservation standards compliance.

ATCP 50.16(1) (1) Compliance with standards required.

ATCP 50.16(1)(a) (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.

ATCP 50.16(1)(b) (b) In determining landowner compliance under this section, the land conservation committee shall base its determination on all of the following:

ATCP 50.16(1)(b)1. 1. Whether the entire farm operation owned by the landowner is in compliance with all the applicable conservation standards.

ATCP 50.16(1)(b)2. 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.

ATCP 50.16(1)(b)3. 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.

ATCP 50.16(1)(c) (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.

ATCP 50.16(1)(d) (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.

ATCP 50.16(1)(e) (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.

ATCP 50.16(2) (2) Exceptions; farmland preservation agreements.

ATCP 50.16(2)(a) (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.

ATCP 50.16(2)(b) (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.

ATCP 50.16(2)(c) (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.

ATCP 50.16(2)(d) (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).

ATCP 50.16(3) (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:

ATCP 50.16(3)(a) (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.

ATCP 50.16(3)(b) (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.

ATCP 50.16(3)(c) (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.

ATCP 50.16(3)(d) (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.

ATCP 50.16(4) (4) Certificate of compliance.

ATCP 50.16(4)(a) (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.

ATCP 50.16(4)(b) (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.

ATCP 50.16(4)(c) (c) A certificate of compliance may be amended or modified to reflect changes in ownership or a landowner’s status.

ATCP 50.16(5) (5) Monitoring compliance.

ATCP 50.16(5)(a) (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.

ATCP 50.16(5)(b) (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:

ATCP 50.16(5)(b)1. 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.

ATCP 50.16(5)(b)2. 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).

ATCP 50.16(5)(c) (c) A county land conservation committee may conduct other activities the committee deems appropriate for monitoring compliance, including any of the following:

ATCP 50.16(5)(c)1. 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.

ATCP 50.16(5)(c)2. 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.

ATCP 50.16(5)(d) (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.

ATCP 50.16(6) (6) Notice of noncompliance.

ATCP 50.16(6)(a) (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:

ATCP 50.16(6)(a)1. 1. Failed to comply with applicable standards under sub. (1) or (2).

ATCP 50.16(6)(a)2. 2. Failed to comply with a performance schedule under sub. (3).

ATCP 50.16(6)(a)3. 3. Failed to permit a reasonable inspection under sub. (5) (a).

ATCP 50.16(6)(a)4. 4. Failed to certify compliance in response to a committee request under sub. (5) (b).

ATCP 50.16(6)(a)5. 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.

ATCP 50.16(6)(b) (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:

ATCP 50.16(6)(b)1. 1. The nature of the violation.

ATCP 50.16(6)(b)2. 2. That the landowner may not claim farmland preservation tax credits under subch. IX of ch. 71, Stats., unless the landowner corrects the violation.

ATCP 50.16(6)(b)3. 3. That the landowner may meet with the county land conservation committee to contest or discuss the violation.

ATCP 50.16(6)(c) (c) The county land conservation committee shall issue a copy of a notice under par. (a) to all of the following:

ATCP 50.16(6)(c)1. 1. The state of Wisconsin department of revenue.

ATCP 50.16(6)(c)2. 2. The county planning and zoning committee if the land is covered by a farmland preservation zoning ordinance.

ATCP 50.16(6)(c)3. 3. The landowner.

ATCP 50.16(6)(c)4. 4. The department.

ATCP 50.16(6)(d) (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.

ATCP 50.16 History History: 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; 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; CR 23-024: am. (1) (a), cr. (1) (e), (2) (d), am. (3) (d) Register May 2024 No. 821, eff. 6-1-24; correction in (1) (a) made under s. 35.17, Stats., Register May 2024 No. 821.

ATCP 50.18 ATCP 50.18 Annual report.

ATCP 50.18(1) (1) Annual report. By April 15 of each year, a county land conservation committee shall file with the department a year-end report for the preceding calendar year. The committee shall file the report on a form provided by the department. The report shall identify all of the following:

ATCP 50.18(1)(a) (a) The county’s activities and accomplishments related to soil and water resource management during the preceding calendar year, including activities required or funded under this chapter.

ATCP 50.18(1)(b) (b) The county’s progress toward the objectives identified in the county land and water resource management plan under s. ATCP 50.12, including whether the county’s annual and multi-year benchmarks have been met. The report shall identify key areas of improvement, key compliance activities, and key remaining problem areas.

ATCP 50.18(2) (2) Failure to file annual report. The department may withhold funding under this chapter from a county land conservation committee that fails to file a timely annual report under sub. (1).

ATCP 50.18 History History: CR 01-090: cr. Register September 2002 No. 561, eff. 10-1-02; CR 13-016: am. (1) (b) Register February 2014 No. 698, eff. 5-1-14; CR 23-024: r. (1) (c) Register May 2024 No. 821, eff. 6-1-24.

ATCP 50.20 ATCP 50.20 Annual grant application. By April 15 of each year, a county land conservation committee shall file with the department its application for funding under this chapter for the next calendar year. The application shall comply with s. ATCP 50.26.

ATCP 50.20 History History: CR 01-090: cr. Register September 2002 No. 561, eff. 10-1-02.

ATCP 50.22 ATCP 50.22 Accounting and recordkeeping. A county land conservation committee, in consultation with the county’s chief financial officer, shall establish and maintain an accounting and recordkeeping system. The accounting and recordkeeping system shall do all of the following:

ATCP 50.22(1) (1) Fully and clearly account for the receipt, handling, and disposition of all funds that the committee receives under s. 92.14, Stats., and this chapter.

ATCP 50.22(2) (2) Document county compliance with s. 92.14, Stats., and this chapter, and each grant contract under this chapter.

ATCP 50.22(3) (3) Include records required under s. ATCP 50.32 (9) related to annual staffing grants.

ATCP 50.22(4) (4) Include records required under s. ATCP 50.34 (7) related to cost-share grants for conservation practices.

ATCP 50.22(5) (5) Except as provided in this subchapter, retain originals of documents and forms submitted to the department, and other records related to the grant award and its administration including subcontracts and receipts, for a minimum of 3 years after the end of the year of the grant award.

ATCP 50.22 Note Note: See s. ATCP 50.34 (7) for additional guidance.

ATCP 50.22 History History: CR 01-090: cr. Register September 2002 No. 561, eff. 10-1-02; CR 13-016: cr. (5) Register February 2014 No. 698, eff. 5-1-14.

ATCP 50.24 ATCP 50.24 Department review. The department may review the activities of a county land conservation committee under this chapter. The department may do any of the following in connection with its review:

ATCP 50.24(1) (1) Require the committee to provide relevant information requested by the department, including information from the county’s annual financial and compliance audit.

ATCP 50.24(2) (2) Require the committee to discuss, with the department, county compliance with this chapter.

ATCP 50.24(4) (4) Inspect activities and practices funded under this chapter.

ATCP 50.24 History History: CR 01-090: cr. Register September 2002 No. 561, eff. 10-1-02.

subch. IV of ch. ATCP 50 Subchapter IV — Grants to Counties

ATCP 50.26 ATCP 50.26 Grant applications.

ATCP 50.26(1) (1) Annual application. A county land conservation committee shall apply to the department by April 15 of each year on a form provided by the department by January 31st of each year, to obtain funding under this chapter for the next calendar year. The application shall comply with this section.

ATCP 50.26(2) (2) Annual staffing grant. A county land conservation committee may request funding for county staff and support, including funding for employees and independent contractors who work for the county land conservation committee. The request shall identify all of the following:

ATCP 50.26(2)(a) (a) The activities for which the county seeks funding. These may include activities under this chapter, ch. 91, Stats., and s. 93.90, Stats., CREP program activities, and activities and projects funded by DNR under ss. 281.65 and 281.66, Stats.

ATCP 50.26(2)(b) (b) The amount of funding requested for activities under par. (a), including staff salaries and fringe benefits, contractor fees, training, and eligible support costs.

ATCP 50.26(3) (3) Funding for conservation practices. A county land conservation committee may request funding for cost-share grants to install conservation practices. The request shall include all of the following:

ATCP 50.26(3)(a) (a) The purposes for which the county proposes to award cost-share grants to landowners.

ATCP 50.26(3)(b) (b) The amount of funding requested for cost-share grants to landowners.

ATCP 50.26(4) (4) Other information. A county land conservation committee may include, with its grant application under sub. (1), any other information that the committee wishes to provide in support of its grant application. The department may ask the committee to provide additional information as necessary.

ATCP 50.26 History History: CR 01-090: cr. Register September 2002 No. 561, eff. 10-1-02; CR 13-016: am. (2) (a) Register February 2014 No. 698, eff. 5-1-14; CR 23-024: am. (1) Register May 2024 No. 821, eff. 6-1-24.

ATCP 50.28 ATCP 50.28 Annual grant allocation plan.

ATCP 50.28(1) (1) Plan required. The department shall allocate grants under this chapter according to an annual grant allocation plan. The secretary shall approve the grant allocation plan. The plan shall specify, for the next calendar year, all of the following:

ATCP 50.28(1)(a) (a) The total amount available to the department for possible allocation under the plan, including the subtotal amount from each of the following sources:

ATCP 50.28(1)(a)1. 1. General purpose revenues appropriated under s. 20.115 (7) (c), Stats.

ATCP 50.28(1)(a)2. 2. Segregated fund revenues appropriated under s. 20.115 (7) (qd), Stats.

ATCP 50.28(1)(a)3. 3. Bond revenues appropriated under s. 20.866 (2) (we), Stats.