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 transferred land 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 the bill, in this circumstance 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. The bill adds
that, if the land remaining in the parcel after the withdrawal does not meet eligibility
requirements under the order designating the MFL, the order must withdraw the
entire parcel, and if the land subject to the MFL order after the withdrawal does not
meet the eligibility requirements under the MFL order, all land under the MFL order
must be withdrawn. The bill maintains that the withdrawal order may not assess
a withdrawal tax or fee.
Current law exempts certain transfers of MLF from the imposition of
withdrawal taxes and fees, such as transfers for a public road or railroad or utility
right-of-way. The bill adds such an exemption for transfers for a public purpose to
a city, village, town, or county that is authorized to levy property taxes on the land.

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. The 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.
Leasing
The 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.
Cutting
Current law requires that a land owner who intends to cut merchantable timber
on MFL to file with DNR a notice of intent to cut and request DNR's approval of the
cutting. Current law requires DNR to approve such a cutting notice if the proposed
cutting conforms to the management plan and is consistent with sound forestry
practices. If not, current law requires DNR to help the owner to develop an
acceptable proposal before approving the request. The bill specifies that cutting
merchantable timber on MFL in a manner that is contrary to a management plan or
a cutting notice is prohibited and that a violator may be subject to a forfeiture equal
to 20 percent of the current value of the merchantable timber cut, based on the
stumpage value, as well as withdrawal of all or a part of the MFL parcel.
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:
AB909,1 1Section 1. 77.82 (1) (a) (intro.) of the statutes is amended to read:
AB909,4,42 77.82 (1) (a) (intro.) A parcel of land that is subject to a managed forest land
3order issued or renewed before April 16, 2016,
is eligible for designation as managed
4forest land only if it fulfills the following requirements:
AB909,2
1Section 2. 77.82 (1) (a) 1. of the statutes is amended to read:
AB909,5,112 77.82 (1) (a) 1. It consists of at least 20 10 contiguous acres, except as provided
3in this subdivision. The fact that a lake, river, stream, or flowage, a public or private
4road, or a railroad or utility right-of-way separates any part of the land from any
5other part does not render a parcel of land noncontiguous. If a part of a parcel of at
6least 20 10 contiguous acres is separated from another part of that parcel by a public
7road, that part of the parcel may be enrolled in the program, even if that part is less
8than 20 10 acres, if that part meets the requirement under subd. 2. and is not
9ineligible under par. (b). The owner of a parcel of less than 20 acres that is subject
10to a managed forest land order before April 16, 2016, may apply one time for a
11renewal of the order under sub. (12) without meeting the 20-acre requirement.
AB909,3 12Section 3. 77.82 (1) (ag), (am) and (ar) of the statutes are created to read:
AB909,5,1513 77.82 (1) (ag) A parcel of land that is or will be subject to a managed forest land
14order issued or renewed on or after April 16, 2016, is eligible for designation as
15managed forest land only if it fulfills all of the following requirements:
AB909,5,1716 1. Subject to par. (am), the parcel either consists of at least 20 contiguous acres
17or meets all of the following acreage requirements:
AB909,5,1818 a. The parcel consists of at least 10 contiguous acres.
AB909,5,2219 b. The parcel is located in a tract of land under the same ownership that
20contains at least one other parcel of at least 10 acres that meets the requirements
21under subd. 2. and for which designation under the same managed forest land order
22is sought.
AB909,5,2423 2. At least 80 percent of the parcel is producing or capable of producing a
24minimum of 20 cubic feet of merchantable timber per acre per year.
AB909,6,4
1(am) The fact that a lake, river, stream, or flowage, a public or private road, or
2a railroad or utility right-of-way separates any part of the land from any other part
3does not render a parcel of land noncontiguous and does not render ownership of land
4noncontiguous.
AB909,6,85 (ar) The owner of a parcel that does not meet the acreage requirements in par.
6(ag) 1. and that is subject to a managed forest land order issued before April 16, 2016,
7may apply one time for a renewal of the order under sub. (12) on or after April 16,
82016, without meeting the acreage requirements under par. (ag) 1.
AB909,4 9Section 4. 77.82 (1) (b) 3. of the statutes is amended to read:
AB909,6,1310 77.82 (1) (b) 3. A parcel on which a building or an improvement associated with
11a building is located.
that is developed for a human residence. This subdivision
12applies only to a parcel of land subject to a managed forest land order issued or
13renewed before April 16, 2016.