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: