Wisconsin

Forest Crop Law and Severance Tax

State: 

Year: 

Record ID: 
WI004_PA20
Eligible Land Uses: 
Forest Land/Timber Production
Other Land Uses
Description of Other Land Uses: 
The Forest Cropland program was closed to new applicants as of 1 January 1986.
Method of Preferential Treatment : 
Other Method
Description of Method of Preferential Treatment: 
Landowners participating in the forest cropland program must make an annual payment to the Department of Natural Resources: The rate for those who entered after 1972 is $2.52 an acre until 2023. For lands enrolled before 1972, the rate is set at $0.10 an acre and does not change.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
The tax for withdrawing the land from the program is the value of the land each year times the tax rate for that year, less any taxes paid plus interest. For land that was part of the program before 1978, the interest rate is 5% a year and 12% a year for land that entered in 1978 or later. When the contract expires and the land is not enrolled in the Managed Forest Law, a termination tax of 10% of the value of the standing timber is assessed. If a landowner cuts more wood than is prescribed by the Department of Natural Resources, they will be liable for a forfeiture equal to 20% of the value of timber cut and the other cancellation penalties.
State Funding for Local Tax Loss: 
State and local government share the local tax loss
Description of State Funding for Tax Loss : 
The state will pay the town $0.20 for each acre designated as forest croplands.
Eligibility Criteria: 
Plot/Land Size
Management Plan
Multi-Year Commitment
Other Eligibility Requirements
Plot/Land Size Criteria: 
The parcel must be a quarter section (about 40 acres), fractional lot, or government lot as determined by the U.S. Government survey plat.
Location Criteria: 
None
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
The landowner must practice forestry, notify the Department of Natural Resources of timber harvests, and permit public access to the land for hunting and recreation.
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
This program is closed to enrollment, however, there are still outstanding contracts. Lands enrolled in the program after 1972 may be enrolled for either 25 or 50 years. Prior to 1972, the period was 50 years.
Other Eligibility Requirements Criteria: 
All land enrolled in the Forest Crop program is open to the public for hunting and fishing.
Source State Statutes: 
Wis. Stat. §77.01 ~ §77.17 (in effect for 2020)
Source Publication: 
Wisconsin Department of Revenue, Forest Tax Laws (2017)
[https://www.revenue.wi.gov/DORReports/forest-2019.pdf Accessed 08/30/2021]
View Archived Source

Wisconsin Department of Natural Resources, Forest Tax Law Handbook, p. 30-1 (n.d.)
[https://dnr.wi.gov/topic/ForestManagement/documents/24505.pdf Accessed 08/30/2021]
View Archived Source
Footnote: 
The Forest Cropland program was closed to new applicants as of 1 January 1986.

Revision Type: 

Revision Notes: 

11/8/21 LA verified
8/30/21 WP completed
1/8/21 MT created 2020 record
12/21/20 AG verified
4/23/20 MT completed
1/15/20 MT created 2019 record
11/05/19 MT verified
10/17/19 MT completed
8/20/19 YP created 18 record
12/19/18 cc ok
9/20/18 GM: updated
12/11/17 MP verified
6/5/17 JG updated to include the removal of the severance tax and updated the value for people who remove excess of wood. Added new ftn 1 and moved old info to ftn 2
5/9/17 PR created
12/15/14 ND updated
12/19/12 cc verified
9/14/12 cc created and rolled back

Managed Forest Land Program

State: 

Year: 

Record ID: 
WI003_PA20
Eligible Land Uses: 
Forest Land/Timber Production
Method of Preferential Treatment : 
Value Determined by State
Other Method
Description of Method of Preferential Treatment: 
The annual property tax is an acreage share tax instead of the regular ad valorem property tax. The rates are adjusted every 5 years and differ based on when enrolled and for open and closed designations. The average share tax is a percentage of the average statewide tax on productive forest land. For open land it is 5% and for closed land it is 20%.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
The withdrawal tax is calculated by multiplying the total net property tax rate in the municipality in which land is located by the assessed value of the land. The product is then multiplied by 10 years or by the number of years land was in the program, whichever number is fewer. There is also a $300 withdraw fee.
State Funding for Local Tax Loss: 
State and local government share the local tax loss
Description of State Funding for Tax Loss : 
The state, from an appropriation will pay each community $0.20 for each acre of land designated as managed forest land. The state will distribute $1,000,000 in fiscal year 2015 to counties with managed forest land closed to public access. In 2016 the amount increases to $4,600,000 to $6,000,000 in 2017 and 7,000,000 in 2018.
Eligibility Criteria: 
Plot/Land Size
Location
Management Plan
Multi-Year Commitment
Other Eligibility Requirements
Plot/Land Size Criteria: 
The landowner must have a minimum of 20 acres of contiguous land and at least 80% of the land must be forested.
Location Criteria: 
MFL land must be accessible by public road or from other land open to public.
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
A plan that includes mandatory practices for forest management is required. It sets the schedule for specific forestry practices the landowner must complete.
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
The management plan is for either 25 or 50 years.
Other Eligibility Requirements Criteria: 
The landowner may designate the property as "open" or "closed" to public access for recreation. A maximum of 320 acres per ownership per municipality may be designated as closed. Lands enrolled prior to 2005 have an 80 acre maximum. Owners may change the designation twice during the contract period.
Source State Statutes: 
Wis. Stat. § 77.80~ § 77.91 (in effect for 2020)
Source Publication: 
Wisconsin Department of Natural Resources, Forest Tax Rates
[http://dnr.wi.gov/topic/forestlandowners/taxrates.html Accessed 08/30/2021]
View Archived Source

Wisconsin Legislative Council, Act Memo (2016)
[https://docs.legis.wisconsin.gov/2015/related/lcactmemo/act358 Accessed 08/30/2021]
View Archived Source

Wisconsin Department of Natural Resources, Forest Tax Law Handbook, pp. 10-3, 10-8 (n.d.)
[https://dnr.wi.gov/topic/ForestManagement/documents/24505.pdf Accessed 04/23/2020]
View Archived Source
Footnote: 
For each acre designated as closed after 2004, the owner shall pay $8.16 as well as 20% of the average statewide property tax on productive forest land to each county treasurer. The remaining 80% is paid to the municipality. All of the application recording fees collected shall be credited to the Forestry appropriation. Of each management plan fee, $300 or the entire fee, whichever is less, that is collected from certain applications shall be credited to the appropriation under Forestry Management Plans. A fence that prevents the free and open movement of wild animals across any portion of a parcel is an improvement unless all of the following apply: (1) the fence is used for dog training purposes; (2) the fence is on land owned by a nonprofit organization and that holds a dog club training license; (3) the fence existed on January 1, 2017, on land designated as closed managed forest land. There is a one time opportunity for currently enrolled parcels to renew their enrollment in the program without satisfying the 20 acre requirement.
Data Collection Notes: 
8/22/19: YP uploaded the document NEED TO UPLOAD DOC

Revision Type: 

Revision Notes: 

12/29/21 PC verified
8/30/21 WP completed
1/8/21 MT created 2020 record
4/23/20 MT completed
1/15/20 MT created 2019 record
12/20/19 MT created and verified 2018 record
12/19/18 CC ok
9/20/18 GM: updated
12/19/17 MP verified
6/5/17 JG updated updated State Funding for Local Tax Loss sections and added info to ftn 1
5/9/17 PR created
9/8/16 aa updated
3/25/16 AL checked
3/11/16 AL created
12/15/14 ND updated
9/14/12 cc added program ok to verify

Tax Incremental Districts (TIF)

State: 

Year: 

Application Process: 
No application required
Geographic Requirements: 
Programs limited to designated geographic areas meeting specific criteria
Local Option in Adoption of Program: 
Local government must take action to opt in
Local Option Regarding Program Features : 
Yes
Description of Local Option Regarding Adoption or Program Features : 
A tax increment financing (TIF) district (TID) is created with a resolution by the municipal legislative body after two public hearings. Regarding the participation of taxing authorities, a project plan created by a municipality must be approved by a Joint Review Board (JRB) composed of one member from each of the affected taxing jurisdictions (school district, the technical college district, county, municipality, and a public member appointed by the other 4 members). If more than one taxing jurisdiction of the same type is in the district, the jurisdiction that has the greatest property value will choose the representative. The plan must be approved by a majority of the JRB members before it can be implemented. The TID must be approved also by the state government before it may be implemented. Once it is approved, the incremental revenues of taxing authorities within the TID are automatically included in the TID fund.
Incentive Type: 
Other
Incentive Description: 
Eligible costs include land acquisition, site preparation, construction of infrastructure, payment of principal and interest on tax increment bonds issued by the municipality, and other capital costs within the district. Cash grants to owners, lessees, or developers in the district are permitted, provided a development agreement has been signed with the city. Water and sewer related construction may take place outside of the district. In addition, with the approval of the JRB, costs may be incurred for property within a one-half mile radius of the district's boundaries. An allocation amendment can be adopted, which allows a municipality to redirect revenue from one TID (the donor TID) to another TID (the recipient TID), provided they are in the same municipality.
Eligibility Criteria: 
No Criteria
Local Government Actions: 
Public Notice
Local Public Hearing
Local Legislative Body Approval
Eligible Property Type: 
Commercial
Industrial
Residential
Description of Eligible Property Type: 
A municipality must categorize a TID as one of the following: 1) Blight (an area in which the structures contribute to social, health, and safety problems) 2) Rehabilitation/conservation (rehabilitating improvements, constructing utilities, and preventing the spread of blight) 3) Industrial (land suitable for industrial use) 4) Mixed-use (a combination of residential, commercial, and industrial uses; newly-platted residential development may not exceed 35% of the area) 5) Environmental remediation (an area with significant environmental pollution) To use TIF in an electronics and information technology (EITM) zone, the EITM zone must qualify for either the industrial or mixed-use categories.
Geographic Area Type: 
Tax Increment Financing Districts
Geographic Area Criteria: 
Designated Period
Condition of the Built Environment
Neighborhood Social and Health Conditions
Other Conditions
Description of Geographic Area Criteria: 
Within a tax incremental district (TID), at least 50% of the real property must be blighted, in need of rehabilitation or conservation, suitable for industrial sites (or zoned for industrial use), or suitable for mixed-use development. The equalized value of taxable property in the district, plus the value increment of all existing districts, may not exceed 12% of the total equalized value of taxable property within the city. TIDs used in an electronics and information technology (EITM) zone do not count towards the 12% limit. For TIDs created or whose project plan was amended, on or after 1 October 2015, the restriction that vacant properties may not comprise more than 25% of TID was removed. Unamended TIDs created before 1 October 2015 are still subject to the 25% limit on vacant properties. The TID types have the following maximum life: 1) Blight- 27 years 2) Rehabilitation/conservation- 27 years 3) Industrial- 20 years 4) Mixed-use- 20 years 5) Environmental remediation- 27 years TIFs used in EITM zones may exist for 30 years.
Record ID: 
WI001_ED20
Source State Statutes: 
Wis. Stat. § 66.1105 (in effect for 2020)
Source Publication: 
Wisconsin Department of Revenue TIF manual (2018)
[https://www.revenue.wi.gov/Pages/Publications/slf-tif-cvmanual.aspx accessed 07/02/18]
View Archived Source

Wisconsin Legislative Fiscal Bureau Tax Incremental Financing Informational Paper 17 January 2017 (2017)
[http://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2017/0017_tax_incremental_financing_informational_paper_17.pdf Accessed 9/14/2021]
View Archived Source

Wisconsin Department of Revenue, Tax Increment Financing Manual (2020)
[https://www.revenue.wi.gov/DOR%20Publications/tif-manual.pdf Accessed 9/14/2021]
View Archived Source
Footnote: 
Effective November 15, 2019, after the allocation of tax increments, is authorized the department of revenue shall authorize the allocation of the tax increment to the city that created the district until one of the below-mentioned notes happens first or Thirty-seven years after the tax incremental district is created if the district is Tax Incremental District Number 3 or 4 in the village of Lake Delton. The limitation on the period that no expenditure may be made later than 5 years before the unextended termination date of a tax incremental district, does not apply to expenditures for project costs for Tax Incremental District Number 3 in the village of Lake Delton. Such expenditures may be made no later than 32 years after the district is created and may be made through 2037 and expenditures for project costs for Tax Incremental District Number Number 4 in the village of Lake Delton. Such expenditures may be made no later than 32 years after the district is created and may be made through 2039. Furthermore, property values reported in 2018 that are more than an aggregate total of $50M in a TID may be transferred to a fund and reimbursed to taxpayers for the error in tax rates. Effective April 18, 2018, after the allocation of tax increments is authorized, the department of revenue shall annually authorize the allocation of the tax increment to the city that created the district until 37 years after the tax incremental district is created if the district is Tax Incremental District Number 1 in the village of Caledonia, and 30 years after the tax incremental district is created if the district is Tax Incremental District Number 4 in the village of Caledonia. The limitation on the period that no expenditure may be made later than 5 years before the unextended termination date of a tax incremental district, does not apply to expenditures for project costs for Tax Incremental District Number 1 in the village of Caledonia. Such expenditures may be made no later than 32 years after the district is created and may be made through 2039 and expenditures for project costs for Tax Incremental District Number 4 in the village of Caledonia. Such expenditures may be made no later than 25 years after the district is created and may be made through 2039. Tax incremental districts terminate for Tax Incremental District Number 1 in the village of Caledonia, 37 years after the district is created. For Tax Incremental District Number 4 in the village of Caledonia, 30 years after the district is created. Electronics and Information Technology Manufacturing Zones are authorized to use tax increment financing. Between 1 October 2008 and 1 October 2015, cities were allowed to designate a TID created before 1 October, 2008 as a Distressed or Severely Distressed TID. To qualify for this designation, the TID's value increment for any given year must have declined at least 25% from its highest increment value. Once designated, the TID may receive positive tax increments allocated to it by the department of revenue as well as donated funds from a donor TID. These positive increments may last up to 10 years or 40 years from the establishment of the receiving TID (whichever comes first). During this period, the distressed TID is allowed to continue functioning, when normally it would require termination.
Data Collection Notes: 
12/27/21 WP: TIF manual archived for 2021 record. https://www.revenue.wi.gov/DOR%20Publications/tif-manual.pdfhttps://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Wisconsin/2021/wi_tif_manual.pdf

Revision Type: 

Revision By: 
CC
Revision Notes: 
12/27/21 WP verified 9/14/21 VO complete 12/21/20 AG verified 5/14/20 AG updated 12/12/19 YP verified 8/16/19 LA complete 2/11/19 LA CAT09 2/5/19 GM: CAT04 12/12/18 LA confirmed 8/24/18 GM: updated record to incorporate CCs recommendations 8/15/18 cc you may want to add more than the first chahpter of the manual to the documents 8/9/18 GM: updated incentives 7/2/18 GM: updated sources 5/31/18 LA revised 5/14/18nr: updated fn1 5/9/18cc did you add any material from the updated sources? 2/16/18 nr: updated see sources. 11/6/17 nr: updated see fn1 and geographic 11/08/16 aa updated, added FN2 5/22/15 ND: no new updates

Electronics and Information Technology Manufacturing Zone (TIF)

State: 

Year: 

Application Process: 
Only initial application required
Geographic Requirements: 
Programs limited to designated geographic areas meeting specific criteria
Local Option in Adoption of Program: 
Local government must take action to opt in
Local Option Regarding Program Features : 
Yes
Description of Local Option Regarding Adoption or Program Features : 
A tax increment financing (TIF) district is created with a resolution by the municipal legislative body after two public hearings. No environmental impact study or issuance of any permit or approval for a new manufacturing facility within an electronics and information technology manufacturing zone is required. Regarding participation of taxing authorities, within the electronics and information technology (EITM) zone a project plan for the TIF created by a municipality must be approved by the local Joint Review Board (JRB) composed of one member from each of the affected taxing jurisdictions (school district, technical college district, county, municipality, and a public member appointed by the other 4 members). If more than one taxing jurisdiction of the same type is in the district, the jurisdiction that has the greatest property value will choose the representative. The plan must be approved by a majority of the JRB members before it can be implemented. The TIF must be approved also by the state government before it may be implemented.
Incentive Type: 
Other
Incentive Description: 
Eligible costs for an electronics and information technology (EITM) TIF district include land acquisition, site preparation, construction of infrastructure, payment of principal and interest on tax increment bonds issued by the municipality, and other capital costs within the district. Cash grants to owners, lessees, or developers in the district are permitted, provided a development agreement has been signed with the city. Eligible costs specific to an EITM TIF district include constructing or expanding police and fire protection services, purchasing police and fire equipment, and general operating expenses related to police and fire services, provided such costs do not exceed 15% of the total positive increment received over the district's lifetime. In addition, a TIF in an EITM zone may incur project costs within the county in which the district is located, provided the expenditures benefit the district. Project expenditures may be made up to the termination date. In addition to the local TIF within the EITM zone, the state provides income tax credits based on job creation and capital investment.
Eligibility Criteria: 
No Criteria
Local Government Actions: 
Local Legislative Body Approval
Eligible Property Type: 
Industrial
Other
Description of Eligible Property Type: 
Eligible property within a TIF district in an electronics and information technology (EITM) zone must be suitable for industrial sites or mixed-use development. An EITM zone is exempted from the permitting requirement regarding discharge into a wetland.
Geographic Area Type: 
Tax Increment Financing Districts
Geographic Area Criteria: 
Designated Period
Other Conditions
Description of Geographic Area Criteria: 
The TIF district must be located in the electronics and information technology (EITM) zone created by the state. The TIF district shall remain in effect for no more than 30 years. An EITM TIF district is not included in calculating the municipality's limit of all TIFs not exceeding 12% of the total value of taxable property within the municipality.
Record ID: 
WI002_ED20
Source State Statutes: 
Wis. Stat. § 238.396 (in effect for 2020)
Footnote: 
Effective December 16, 2018, the corporation shall verify , under s. 238.03 (2) (e) , the information submitted to the corporation by the person for the purpose of claiming tax benefits. The EITM legislation was enacted for the Foxconn project. It was anticipated that the state would provide a maximum of $2.85 billion in state income tax credits for job creation and capital expenditure and a sales and use tax exemption, provided Foxconn creates and maintains 13,000 jobs and invests $9 billion.

Revision Type: 

Revision Notes: 
12/27/21 WP verified 09/14/2021 VO complete 12/21/20 AG verified 2/7/20 AG updated 12/12/19 YP verified 11/18/19 LA complete, Act 58 has the following impact on local govts-- state grants to local govts, authorizes county sales tax revenue bonds, authorizes design-build contracting for certain, projects, modifies provisions affecting town incorporation and annexation, and provides certain exceptions and modifications to the tax-increment financing law 8/30/19 cc edited Need to check if local can provide only TIF 8/16/19 LA complete 2/11/19 LA CAT09 2/5/19 GM: CAT04 12/12/18 LA confirmed 8/24/18 LA revised to distinguish between EITM zone and TIF district within it 7/2/18 GM: completed record 5/9/18 cc created

Agricultural Forest and Undeveloped Land

State: 

Year: 

Record ID: 
WI001_PA20
Eligible Land Uses: 
Forest Land/Timber Production
Other Land Uses
Description of Other Land Uses: 
Undeveloped land (swamp, bog, marsh, etc) is also eligible.
Method of Preferential Treatment : 
Full or Partial Exemption
Description of Method of Preferential Treatment: 
Undeveloped land and agricultural forest land is assessed at 50% of their full value based on the municipality's average assessment level.
Is There a Penalty for Change of Use?: 
No
Description of Penalty: 
None
Description of State Funding for Tax Loss : 
State statutes do not provide for state funding for local tax loss.
Eligibility Criteria: 
Location
Plot/Land Size Criteria: 
None
Location Criteria: 
Must be contiguous to, or on, a parcel that has been classified in whole as agricultural land; or on a parcel at least 50% of which was converted to agricultural land in the property tax assessment on 1 January 2005 or after.
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
None
Other Eligibility Requirements Criteria: 
None
Source State Statutes: 
Wis. Stat. § 70.32(2) ~ § 70.32(4) (in effect for 2020)
Source Admin Code: 
Wis. Admin. Code Tax § 18.04 ~ § 18.07 (in effect for 2020)
Source Constitution: 
Wis. Const. Art. VIII §1
Source Publication: 
Wisconsin Department of Revenue, Agricultural Assessment Guide for Wisconsin Property Owners (2020)
[https://www.revenue.wi.gov/pubs/slf/pb061.pdf Accessed 08/12/2021]
View Archived Source

Revision Type: 

Revision Notes: 

12/29/21 PC verified
12/21/20 AG verified
4/24/20 MT completed
1/15/20 MT created 2019 record
11/06/19 MT verified
10/16/19 MT completed
8/20/19 YP created 18 record
9/20/18 GM: updated
12/18/17 MP verified
6/5/17 JG updated
5/9/17 PR created
3/22/16 AL checked statutes and documents
3/11/16 AL created
8/4/15 AL updated documents and marked record complete
12/15/14 updated
4/26/12 cc verified
new record 2008-AL
1/5/2010 CS Updated source publication

Agricultural Use Value Assessment

State: 

Year: 

Record ID: 
WI002_PA20
Eligible Land Uses: 
Agricultural/Farmland
Method of Preferential Treatment : 
Current Use Valuation
Description of Method of Preferential Treatment: 
The land is assessed by the income that could be generated from its rental for agricultural use. Current use valuation applies only to bare land. Buildings and residences are not included.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
The conversion charge is equal to the number of converted acres times a percentage of the difference between the county's average fair market value of the agricultural land the year prior and the county's average equalized value (use-value) of the agricultural land the year prior. The percentage factor is based on the number of acres converted: 5% if greater than 30 acres, 7.5%, if between 10 and 30 acres, or 10% if less than 10 acres. Exceptions for the charge include converting to undeveloped, forest, or agricultural forest land. Deferrals are allowed if the land is used for agricultural use the year following the sale.
Description of State Funding for Tax Loss : 
State statutes do not provide for state funding for local tax loss.
Eligibility Criteria: 
No Criteria
Plot/Land Size Criteria: 
None
Location Criteria: 
None
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
None
Other Eligibility Requirements Criteria: 
None
Source State Statutes: 
Wis. Stat. § 70.32;
Wis. Stat. §74.485 (in effect for 2020)
Source Admin Code: 
Wis. Admin. Code Tax § 18.04 ~ § 18.07 (in effect for 2020)
Source Constitution: 
Wis. Const. Art. VIII §1
Source Publication: 
Wisconsin Department of Revenue, Agricultural Assessment Guide for Wisconsin Property Owners (2020)
[https://www.revenue.wi.gov/pubs/slf/pb061.pdf Accessed 08/12/2021]
View Archived Source

Revision Type: 

Revision Notes: 

12/29/21 PC verified
12/21/20 AG verified
4/24/20 MT completed
1/15/20 MT created 2019 record
11/05/19 MT verified
10/16/19 MT completed
8/20/19 YP created 18 record
9/20/18 GM: updated
12/18/17 MP verified
6/5/17 JG updated and updated source publication
5/9/17 PR created
3/22/16 AL checked statutes
3/11/16 AL created
12/5/2015 cc verified and added new doc
12/15/14 ND new entry
4/26/12 cc created and added current doc

Farmland Preservation Credit

State: 

Year: 

Record ID: 
WI005_PA20
Eligible Land Uses: 
Agricultural/Farmland
Method of Preferential Treatment : 
Other Method
Description of Method of Preferential Treatment: 
There are two credits, or schedules, available for owners of farmland preservation property. For owners who have entered into a farmland preservation agreement after 1 July 2009 or whose land is in a preservation zone, the credit is a flat per-acre payment. For farmland located in a preservation zone and subject to preservation agreement, the rate is $10 an acre. The rate is $7.50 for acres in a preservation zoning district but are not subject to a farmland agreement, or $5 if acres are subject to a farmland preservation agreement but not located in a preservation zone. Additionally, owners who modified their agreements previously signed before 1 July 2009 may elect this credit. There is no maximum credit for individual claimants. For acreage under an agreement entered into prior to 1 July 2009, a credit for excessive property taxes is based on income and the first $6,000 of property taxes, with higher credits for low-income high taxes owners. The maximum credit is $4,200. The minimum credit is based on 10% of property taxes, up to $6,000. These credits are available until agreements entered into prior to 1 July 2009 expire. If the land is under an agreement signed before 1 July 2009 and located in a farmland preservation zoning district, the same land cannot be claimed using both schedules.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
For agreements applied for prior to July 1, 2009, the landowner must pay back the last ten years of tax credits received by any owners of the land. For agreements applied for or modified after 1 July 2009, the landowner must pay a conversion fee that is equal to 3 times the per-acre value for every acre released from the agreement, for the year in which the agreement is terminated or the land is released. The value will be determined by the highest value category of tillable cropland in the region in which the land is located.
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss : 
The refundable credit is claimed on the taxpayer's state income tax return.
Eligibility Criteria: 
Plot/Land Size
Location
Income Production
Prerequisite Designation or Certification
Management Plan
Multi-Year Commitment
Other Eligibility Requirements
Plot/Land Size Criteria: 
For those under an agreement prior to 1 July 2009, the farmland must be at least 35 acres. There is no size requirement for the credit calculated on a per-acre basis.
Location Criteria: 
The farmland must either be located in a farmland preservation zoning district or be covered by a farmland preservation agreement.
Income Production Criteria: 
For either credit, gross farm revenues must have been at least $6,000 during the current year, or $18,000 during the current year and two prior years.
Prerequisite Designation or Certification Criteria: 
If not covered by a preservation agreement, the claimant must obtain a certificate of compliance issued by the county land conservation department that confirms compliance with soil and water conservation plans and standards.
Management Plan Criteria: 
A farmland preservation agreement entered into after 1 July 2009 is a 15-year agreement to keep the land in agricultural use and meet state soil and water conservation standards. At the expiration, the owner may enter into a new 15-year agreement. If not covered by an agreement, the claimant must certify to be in compliance with soil and water conservation plans and standards as of the end of the taxable year. Prior agreements may be for 10 to 25 years.
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
Farmland preservation agreements, whether signed before or after 1 July 2009, provides that the land will be kept in agricultural use for 10 to 25 years and must meet applicable soil and water conservation standards.
Other Eligibility Requirements Criteria: 
The claimant must be a Wisconsin resident. All of a claimant's property taxes on the farmland for the previous year have been paid.
Source State Statutes: 
Wis. Stat. § 71.58 ~ 71.613
Wis. Stat. § 91.60 ~ 91.70 (in effect for 2020)
Source Publication: 
Wisconsin Department of Revenue Farmland Preservation Credit FAQ February 2019
[https://www.revenue.wi.gov/Pages/FAQS/ise-farm.aspx#farm1 Accessed 08/12/2021]
View Archived Source

Wisconsin Department of Agriculture, Trade and Consumer Protection, Claiming the Farmland Preservation Tax Credit with Schedule FC-A (2016)
[https://datcp.wi.gov/Documents/HowtoClaimFPFCA.pdf Accessed 08/12/2021]
View Archived Source

Wisconsin Department of Agriculture, Trade and Consumer Protection, Farmland Preservation Tax Credits (2016)
[https://datcp.wi.gov/Documents/FPTaxCreditsFactsheet.pdf Accessed 08/12/2021]
View Archived Source

Wisconsin Department of Revenue, Wisconsin Farmland Preservation Credit (2018)
[https://www.revenue.wi.gov/DOR%20Publications/pb503.pdf Accessed 08/12/2021]
View Archived Source

Wisconsin Department of Agriculture, Trade, and Consumer Protection (n.d.)
[https://datcp.wi.gov/Documents/FPAgreementOverview.pdf Accessed 08/12/2021]
View Archived Source

Wisconsin Department of Agriculture, Trade, and Consumer Protection, Farmland Preservation Agreements (n.d.)
[https://datcp.wi.gov/Pages/Programs_Services/FPAgreements.aspx Accessed 08/12/2021]
View Archived Source
Footnote: 
Claimant can claim Preservation credits under both the income and flat-rate program as long as the claim is not for the same acreage.

Revision Type: 

Revision Notes: 

12/29/21 PC verified
12/21/20 AG verified
4/23/20 MT completed
1/15/20 MT created 2019 record
11/05/19 MT verified
10/23/19 cc edit and bring pre-2010 credit forward
10/18/19 MT completed
8/20/19 YP created 18 record
10/19/18 cc ok
9/20/18 GM: updated
12/18/17 MP verified
6/5/17 JG updated and updated source publication
5/9/17 PR created
9/8/16 aa updates
3/31/16 AL checked
3/11/16 AL created
5/28/15 No 2014 leg changes

3/11/15 cc removed the 2012 doc. left note to find 2014 doc.
12/15/14 ND new entry

Disabled Veteran and Surviving Spouse Property Tax Credit

State: 

Year: 

Record ID: 
WI107_RR19
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
The property tax credit is a refundable credit on the individual's income tax equal to the amount of property taxes paid during the year on an eligible veteran's or surviving spouse's principal dwelling. There is no limit on the amount that may be claimed. Applicants file for the credit annually as part of the Wisconsin State Income Tax Return.
How is Benefit Disbursed: 
Credit to the income tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Property must be principal residence and land surrounding it, not to exceed one acre.
Eligibility Criteria: 
Disability
Homeowner
Principal Residence
Veteran
Surviving Spouse
Description of Eligibility Criteria: 
Eligible veterans have a 100% service-connected disability, served honorably on active duty, been a resident of Wisconsin prior to active duty or for any consecutive 5-year period after entry and are currently residents of Wisconsin. Eligible surviving spouses must be unremarried spouses of individuals who served on active duty and, at the time of entry into active service or for any consecutive 5-year period afterwards, lived in Wisconsin. In addition, deceased spouse must have died in the line of duty or had a 100% disability rating at the time of death.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
Credit is a credit on the income tax.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 71.07(6e) (in effect for 2019)
Source Web Page: 
Wisconsin Department of Veterans Affairs Financial Tax Benefits for Veterans (Disabled Veterans and Surviving Spouses Property Tax Credit)
[http://dva.state.wi.us/Pages/benefitsClaims/Financial-Tax-Benefits.aspx Accessed 12/0/8/2020]
View Archived Source
Source Publication: 
Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 (Line 46) (2018 income for filing in 2019) Income Tax
[https://www.revenue.wi.gov/TaxForms2017through2019/2018-Form1.pdf Accessed 12/08/2020]
View Archived Source

Wisconsin Department of Veterans Affairs: Disabled Veterans and Unremarried Surviving Spouses Property Tax Credit, Information, Instructions, and Request Forms (2015) [http://dva.state.wi.us/Documents/newsMediaDocuments/WDVA%20Toolkit/Brochures/WDVA_B0106_WI_Veterans_Property_Tax_Credit.pdf Accessed 12/08/2020]
View Archived Source

Wisconsin Department of Revenue Disabled Veterans and Unremarried Surviving Spouses Property Tax Credit Frequently Asked Questions
[https://www.revenue.wi.gov/Pages/FAQS/ise-vetqual.aspx Accessed 12/08/2020]
View Archived Source
Footnote: 
Eligible applicants for this benefit are not eligible any other property tax credit.
Data Collection Notes: 
INSERT RELEVANT PAGES FROM INCOME TAX FORMS IN FUTURE YEARS.

Revision Type: 

Revision Notes: 

12/21/20 LA verified
12/7/20 LA complete
4/2/19 GM: verified
11/27/18 cc added faq; and 2018 tax forms ok to verify
5/7/18 MP updated 18 record
5/7/18 MP updated 17 record and added publications
10/11/17 updated - no leg changes
5/4/17 EM created 16 record
5/31/16 MM updated - no new leg
6/9/15 MM created 14 record

First Dollar Credit

State: 

Year: 

Record ID: 
WI105_RR19
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
The benefit is a credit. The value of the credit is determined by multiplying the gross school tax rate by either the market value of the property or the "credit base" set by the Wisconsin Department of Revenue, whichever is lower. The "credit base" is a dollar amount calculated by the Department of Revenue that is expected to distribute as much of the available funding as possible. For the 2018-19 property tax year, the maximum credit value is $7,000. No application is required to receive the credit.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Non Residential
Residential
Characteristics of Eligible Property: 
Both residential and nonresidential properties with improvements are eligible. A mobile home may qualify if it meets certain requirements.
Eligibility Criteria: 
Other Criteria
Description of Eligibility Criteria: 
Any taxable parcel containing a real property improvement qualifies for this credit. A mobile or manufactured home qualifies for the credit only if it is connected to utilities, and set upon a foundation upon land owned by the manufactured or mobile home owner.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
The state distributes funding to counties from its general fund unless a municipality has over $3,000,000 in total credits. In such cases, funding will be made directly to the municipality.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 79.10 (in effect for 2019)
Source Web Page: 
Wisconsin Department of Revenue, First Dollar Credit Website and Frequently Asked Questions, (2019)
[https://www.revenue.wi.gov/Pages/FAQS/slf-fdolcred.aspx Accessed 12/07/2020]
View Archived Source
Source Publication: 
Wisconsin Legislative Fiscal Bureau, State Property Tax Credits, (Informational Paper 21)(2017)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2017/0021_state_property_tax_credits_informational_paper_21.pdf Accessed on 12/07/2020]
View Archived Source

Wisconsin Department of Revenue, Division of Research and Policy Maximum Credit Value Chart, (2018)
[https://www.revenue.wi.gov/DORReports/First_Dollar_Paper_2020.pdf Accessed 12/07/2020]
View Archived Source

Wisconsin Department of Revenue First Dollar Credit Instructions for Calculating the Credit Amount
[https://www.revenue.wi.gov/DORFAQ/dolcre.pdf Accessed 12/07/2020]
View Archived Source
Footnote: 
For the 2018-19 property tax year, the maximum credit value is $7,000. Only taxes levied for elementary and secondary education are eligible for the credit. If a property tax bill is paid in 2 installments, the First Dollar Credit is applied equally to each installment. A municipality with credit amounts greater than $3,000,000 must enact an ordinance in order to have funds directly distributed to the municipality.

Revision Type: 

Revision Notes: 

12/21/20 LA verified
12/7/20 LA complete
4/2/19 GM: verified
12/14/18 cc corrected added word
11/27/18 cc ok
10/17/18 SAH updated with 2017/2018 credit information and enrollment data specific to new year
5/1/18 MP updated 17 record
10/11/17 JG updated Source Publication - no leg changes
5/4/17 EM created 16 record
5/27/16 MM updated enrollment data, FTN1 and source pub
6/8/15 MM created 14 record, updated enrollment data, source pub
12/19/14 mj verified
11/11/13 updated estimated 2012/2013 tax year info
10/28/13 updated enrollment data, no new leg

2/1/2013 GIR: copied pdf of webpg to 2012 (webpg has a last updated date of 1/12/12)

Pages

Subscribe to RSS - Wisconsin

Join Our Mailing List

Back to top