The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to encourage local governments to adopt land use controls that preserve farmland and implement agricultural zoning. A key component of this program is the creation of Agricultural Enterprise Areas (AEAs) by county boards or joint agreements between counties. Once an AEA is designated, landowners within that area can voluntarily enter into a farmland preservation agreement with the state or a county. These agreements typically restrict non-farm development on eligible farmland for a period of 15 years. In return for this commitment, landowners may be eligible for property tax credits, commonly referred to as the farmland preservation credit, which is administered by the Wisconsin Department of Revenue. The credit is calculated based on the property’s assessed value and the level of development restriction, with specific formulas and limitations outlined in Wisconsin Statute § 700.32. The program’s effectiveness relies on the interplay between state guidance and local implementation, ensuring that agricultural lands are protected while providing economic incentives to landowners. The question tests the understanding of the statutory basis and the primary mechanism for landowner participation and benefit within this program.

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to protect agricultural land from non-farm development and encourage sound agricultural practices. A key component of this program is the Agricultural Enterprise Area (AEA) designation. To be eligible for AEA designation, a proposed area must meet specific criteria, including a minimum contiguous acreage of agricultural land and a significant percentage of that land being actively farmed or designated for agricultural use. Furthermore, the proposed AEA must demonstrate a commitment from local governments to implement agricultural preservation zoning ordinances that are consistent with the state’s agricultural preservation plan. These ordinances typically restrict non-farm development and encourage agricultural uses. The program also involves a certification process for landowners who voluntarily agree to certain land use restrictions in exchange for potential benefits, such as property tax credits under Wisconsin Statutes Chapter 700. The focus is on creating a supportive environment for agricultural operations by safeguarding farmland from encroaching development and promoting best management practices. The establishment of an AEA requires a formal petition process involving landowners and local governments, followed by review and approval by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP). The intent is to concentrate agricultural preservation efforts in areas with a high concentration of farmland and a strong local commitment to agriculture.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to encourage local governments to adopt land use controls that preserve farmland and implement agricultural zoning. Participating landowners agree to certain restrictions on their land, typically in exchange for property tax credits. These credits are calculated based on the property taxes paid on the land, but with a cap on the amount of credit a landowner can receive. For the tax year 2023, the maximum credit a landowner could claim under the Farmland Preservation Program was $5,000. This credit is a direct offset against the landowner’s state income tax liability. The program encourages the creation of agricultural enterprise areas (AEAs) by local governments, which then develop comprehensive plans and zoning ordinances that are certified by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP). Landowners within these certified AEAs who meet specific criteria, including entering into a farmland preservation agreement, are eligible for the tax credits. The credit is not a direct payment but a reduction in tax owed. The calculation of the credit involves a percentage of property taxes paid, but the statutory maximum credit is the ultimate limiting factor.

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to encourage the preservation of farmland and to protect agricultural, horticultural, and forest lands from development. Participating landowners agree to certain land use restrictions, typically in the format of an agricultural conservation easement, in exchange for property tax relief. This relief is often provided through tax credits or preferential property tax assessments. The program is administered at the state level by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP), with local governments playing a significant role in zoning and implementation. When a local government fails to adopt or adequately implement the program’s requirements, the state may intervene or withhold certain benefits. Specifically, if a certified farmland preservation plan or zoning ordinance is not in place or is not being enforced, the landowner’s eligibility for tax credits can be jeopardized. Wisconsin Statute 91.77 outlines the process for certification of local plans and zoning ordinances. Failure to maintain this certification means that landowners in that municipality may no longer be eligible for the state income tax credits associated with the program. The core principle is that the tax benefits are contingent upon the municipality’s commitment to and active participation in the program’s framework, which includes proper planning and zoning. Therefore, the loss of eligibility for tax credits directly results from the municipality’s failure to maintain its certified farmland preservation plan or zoning.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to protect agricultural land from non-farm development. A key component of this program is the creation of Agricultural Enterprise Areas (AEAs) by local governments. When a county board designates an AEA, it must adopt an agricultural zoning ordinance that meets specific state requirements, including provisions for exclusive agricultural zoning. This ordinance must be consistent with the county’s comprehensive plan. Furthermore, the county must establish a Farmland Preservation Plan. Landowners within an AEA can then apply for a tax credit if their land is eligible and they enter into a farmland preservation agreement. The agreement restricts the land’s use to agricultural purposes for a minimum of 15 years. The state’s Department of Agriculture, Trade and Consumer Protection (DATCP) reviews and approves these AEA designations and the associated zoning ordinances to ensure compliance with state statutes. Therefore, the initial step for a county to establish an AEA and enable landowners to participate in the Farmland Preservation Program is the adoption of a compliant agricultural zoning ordinance.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to encourage local governments to adopt land use controls that preserve farmland and protect it from incompatible development. Participation in the program requires landowners to enter into a Farmland Preservation Agreement with the state or a certified county, committing to specific agricultural use restrictions on their land. In return, eligible landowners can receive income tax credits. The program’s effectiveness hinges on the development and implementation of comprehensive agricultural zoning ordinances by participating local governments. These ordinances are designed to prevent urban sprawl and ensure the continued viability of agricultural operations. The tax credit amount is determined by the landowner’s income and the level of restriction imposed by the local zoning ordinance, with higher levels of restriction generally correlating to higher potential tax credits. The program is administered jointly by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP) and local governments. A key aspect of the program is the certification of local agricultural zoning ordinances by DATCP, ensuring they meet state-mandated criteria for farmland preservation. Without a certified ordinance, landowners in that locality cannot claim the tax credit, even if they have signed an agreement. This highlights the critical role of local government action in enabling state-level incentives.

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to protect agricultural land from development pressures and promote sound land use planning. A key component of this program involves the creation of Agricultural Enterprise Areas (AEAs). AEAs are designated geographic regions where farming is a predominant land use and where local governments have adopted compatible zoning ordinances. Participation in the program is voluntary for landowners. Landowners who enter into a farmland preservation agreement with the state, and whose land is located within an AEA and zoned appropriately, may be eligible for tax credits, specifically the farmland preservation credit, against their state income tax. This credit is calculated based on the property taxes paid on the eligible farmland. The purpose of the credit is to offset the tax burden on farmers and encourage the continued use of land for agricultural purposes, thereby preserving Wisconsin’s agricultural base. The program emphasizes the importance of local government involvement in land use planning and zoning to ensure that the designated areas genuinely support agricultural activities and are protected from incompatible development. The eligibility for the tax credit is contingent upon the landowner maintaining the land in agricultural use and adhering to the terms of the preservation agreement.

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to protect farmland from non-farm development and encourage sound agricultural practices. A key component is the creation of agricultural enterprise areas (AEAs) by local governments, which are then certified by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP). Landowners within certified AEAs can voluntarily enter into farmland preservation agreements, which are covenants that restrict non-farm development on their land for a minimum of 15 years. In exchange for these restrictions, landowners may be eligible for property tax credits. The program emphasizes local control, with municipalities and counties playing a significant role in designating AEAs and adopting compatible land use ordinances. These ordinances must be consistent with state guidelines to ensure the program’s objectives are met. Failure to maintain compatible ordinances can lead to decertification of an AEA, impacting landowners’ eligibility for tax credits. The program is designed to be a proactive measure to ensure the long-term viability of agriculture in Wisconsin by maintaining the agricultural land base and supporting the economic health of farming communities.

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to protect agricultural lands from non-farm development and encourage sound soil and water conservation practices. A key component of this program involves the creation and enforcement of agricultural enterprise areas (AEAs) and exclusive agricultural zoning (EAZ). Landowners within an AEA who voluntarily agree to restrict their land to agricultural use through a farmland preservation agreement are eligible for tax credits. The duration of these agreements is typically 15 years, with provisions for renewal. The program’s effectiveness hinges on the commitment of local governments to adopt and implement EAZ ordinances that reflect the program’s goals. Failure to maintain the agricultural use of the land or to comply with conservation standards can lead to penalties, including the forfeiture of tax credits and potential recapture of previously received credits. The program is administered by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP), in cooperation with local governments. The core principle is to provide economic incentives for landowners to keep their land in agricultural production and to ensure that agricultural land is protected from incompatible development. This involves a careful balance between private property rights and the public interest in preserving agricultural resources for future generations. The tax credits are a direct financial incentive designed to offset the potential economic disadvantage of restricting development options.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to encourage local governments to enact zoning ordinances that preserve farmland and protect it from non-agricultural development. Participation in the program allows landowners to receive income tax credits, provided their land is subject to a certified farmland preservation plan or zoning ordinance. The program operates through a certification process for local government plans and zoning ordinances. Landowners must enter into a farmland preservation agreement with the state or their local government. This agreement restricts development on their land in exchange for the tax credit. The tax credit is calculated based on the amount of eligible farmland owned. For the tax year 2023, the credit is \$5 per acre for farmland subject to a certified zoning ordinance and \$10 per acre for farmland subject to a certified agricultural enterprise area plan. The maximum credit a landowner can claim is \$7,500 annually. A key aspect is that the credit is non-refundable, meaning it can reduce the tax liability to zero, but any excess credit cannot be claimed as a refund or carried forward. Therefore, if a farmer has \$1,500 in tax liability and is eligible for \$2,000 in farmland preservation credits, they will only be able to utilize \$1,500 of the credit, reducing their tax liability to \$0. The remaining \$500 of the credit is lost. The question requires identifying the correct calculation of the tax credit, considering the per-acre rates and the non-refundable nature of the credit, which caps the benefit at the actual tax liability.

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to protect agricultural land from non-farm development and encourage sound soil and water conservation practices. A key component of this program is the creation of agricultural enterprise areas (AEAs) and the execution of farmland preservation agreements between landowners and local governments. These agreements, often referred to as “contracts,” restrict the conversion of eligible farmland to non-agricultural uses for a specified period, typically 15 years, with provisions for renewal. In exchange for these restrictions, landowners may be eligible for property tax credits. The program is administered at the state level by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP), and at the local level by counties and municipalities. The core principle is to balance the need for agricultural economic viability with land use planning and environmental stewardship. A critical aspect of the program is the voluntary nature of participation for landowners. While local governments designate AEAs, landowners must actively apply for and enter into a farmland preservation agreement. The program’s effectiveness relies on the cooperation between state agencies, local governments, and agricultural producers to ensure the long-term viability of farming in Wisconsin.

The Wisconsin Agricultural Producer Lien, established under Wisconsin Statutes Chapter 779, provides a mechanism for agricultural producers to secure payment for goods or services provided to a buyer. This lien attaches to the agricultural commodities themselves and, under certain circumstances, to other property of the buyer. The lien is typically perfected by filing a notice of lien with the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP) within a specified timeframe after the goods are delivered or services are rendered. The purpose is to protect producers from non-payment, especially in cases of buyer insolvency or default. The lien’s priority relative to other security interests, such as those held by banks under the Uniform Commercial Code (UCC), is a critical aspect. Generally, a properly perfected agricultural producer lien will have priority over unperfected security interests and, in many cases, over previously perfected UCC security interests in the same collateral, particularly when the lien is for the immediate sale of the agricultural commodity. This priority is crucial for ensuring producers receive payment. The statutory framework in Wisconsin aims to balance the need for producer protection with the established commercial credit system. Understanding the specific filing requirements, deadlines, and the interplay with other state and federal laws, like the UCC, is paramount for effective lien enforcement and protection.

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to encourage local governments to adopt land use controls that preserve farmland and protect it from urban sprawl. A key component of this program is the creation of exclusive agricultural zoning (EAZ) districts. When a local government rezones land previously designated as EAZ to a non-agricultural use, it triggers a potential claim for compensation for the landowner. Wisconsin Statutes Section 91.77 outlines the conditions under which a landowner may be entitled to compensation. Specifically, if a local government’s action, such as rezoning, diminishes the value of the landowner’s property by rendering it less profitable or useful for agricultural purposes, the landowner may be eligible for compensation. The compensation is intended to offset the loss in value attributable to the government’s regulatory action. The determination of compensation involves assessing the difference in the fair market value of the property for agricultural use before and after the rezoning action, considering the economic viability of farming on the parcel under the new zoning. This compensation is a mechanism to ensure that the goals of farmland preservation do not unfairly burden individual landowners without some form of redress for demonstrable economic harm.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to encourage local governments to adopt land use controls that preserve farmland and implement a statewide program to provide property tax relief to landowners who participate in the program. A key component of this program involves the establishment of agricultural enterprise areas (AEAs) by county boards or tribal governing bodies, which are then certified by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP). Landowners within these certified AEAs can voluntarily enter into farmland preservation agreements, which are typically 15-year contracts, with their local government. These agreements restrict non-agricultural development on the enrolled farmland in exchange for tax credits. The eligibility for these tax credits is contingent upon the land being zoned or subject to an exclusive agricultural zoning ordinance or a transferable development rights (TDR) agreement that meets specific state criteria. The program is designed to be a partnership between state and local governments, with local governments playing a crucial role in land use planning and enforcement. The tax credits are an incentive to keep land in agricultural use and to prevent urban sprawl from encroaching on valuable farmland. The program’s effectiveness is tied to the quality of local planning and the commitment of landowners to agricultural production. The concept of “agricultural use value assessment” is related but distinct, as it focuses on property taxation based on agricultural productivity rather than a tax credit tied to a preservation agreement. The question tests the understanding of the core mechanism for landowner participation and the prerequisite for tax relief within Wisconsin’s Farmland Preservation Program, which is the agreement with a local government and the adherence to specific land use controls.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to protect agricultural land from development and encourage the continuation of farming. A key component is the creation of Agricultural Enterprise Areas (AEAs) by local governments. Landowners within these AEAs can voluntarily enter into Farmland Preservation Agreements with the state, which restrict non-agricultural development on their property in exchange for property tax credits. These agreements are typically for a term of 15 years, renewable. The eligibility for tax credits is contingent upon the land being zoned or subject to an ordinance that restricts non-farm development, and the land must be primarily used for agricultural production. The program is administered jointly by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP) and local governments. The tax credit is calculated based on the property’s assessed value and the level of development restriction. For instance, a property with a county agricultural zoning ordinance that restricts non-farm development would be eligible for a credit of \$5 per acre, while a property with a 15-year Farmland Preservation Agreement would be eligible for \$10 per acre. The maximum credit a landowner can receive is \$5,000 annually. This program is designed to provide economic incentives for farmers to keep their land in agricultural use, thereby preserving the state’s agricultural base and rural character.

Wisconsin’s Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to protect agricultural land from non-farm development and encourage sound soil and water conservation practices. A key component of this program is the creation of agricultural enterprise areas (AEAs) by local governments. Within these AEAs, landowners can voluntarily enter into agricultural conservation easements. These easements restrict the use of the land to agricultural purposes and prohibit most non-farm development. The duration of these easements is a critical aspect. Wisconsin law specifies that an agricultural conservation easement must have a minimum term of 10 years. The purpose of this minimum term is to provide a sufficient period for the landowner to realize the benefits of participating in the program, which often involves foregoing development opportunities, and to ensure a stable land base for agricultural production and conservation efforts. The program encourages long-term commitment to farming and environmental stewardship.

Wisconsin’s Agricultural Foreign Investment Disclosure Act (AFIDA), codified in Wisconsin Statutes Chapter 93.73, requires foreign persons who acquire or transfer an interest in Wisconsin farmland to report such transactions to the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP). The purpose of this disclosure is to provide the state with information regarding foreign ownership of agricultural land. The act defines “foreign person” broadly to include foreign governments, foreign corporations, and individuals who are not U.S. citizens or lawful permanent residents. “Agricultural land” is defined as land used for farming, including land that is currently used for agricultural purposes or land that is capable of being used for agricultural purposes. The reporting requirement applies to acquisitions of any interest in agricultural land, including fee simple, leasehold interests exceeding 10 years, and security interests. Exemptions exist for certain types of transactions, such as those involving agricultural land of less than 10 acres, unless the land is used for the production of timber or timber products. The disclosure statement must be filed within 90 days of the acquisition or transfer. Failure to comply can result in penalties, including fines. The act aims to monitor and, if necessary, regulate foreign investment in Wisconsin’s agricultural sector to ensure it aligns with the state’s agricultural policy objectives and to maintain transparency in land ownership.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to protect agricultural land from development and ensure its continued use for farming. Participation in the program involves landowners entering into a farmland preservation agreement with a local government. This agreement restricts non-agricultural development on the enrolled land. In return for these restrictions, landowners are eligible for tax credits, specifically the farmland preservation credit, which is a component of Wisconsin’s property tax relief system. The amount of this credit is calculated based on the assessed value of the farmland and a statutory credit rate, subject to certain limitations. The program also requires local governments to develop comprehensive plans that include agricultural preservation elements and zoning ordinances that are consistent with these plans. The key concept tested here is the mechanism by which the program incentivizes preservation and the legal framework governing these agreements and tax benefits within Wisconsin. The program’s effectiveness hinges on the contractual nature of the preservation agreements, which are legally binding commitments between the landowner and the state, administered through local units of government.

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to protect agricultural land from non-farm development and encourage sound soil and water conservation practices. A key component of this program is the agricultural enterprise area (AEA) designation. Counties, in cooperation with the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP), can establish AEAs. Landowners within an AEA can voluntarily enter into a farmland preservation agreement with the state. This agreement restricts the land’s use to agricultural purposes and requires adherence to soil and water conservation standards. In return, landowners are eligible for property tax credits, often referred to as farmland preservation credits. The specific tax credit rate is determined by the level of conservation practices implemented and the type of agreement. For instance, if a landowner has a certified conservation plan and the land is zoned exclusively for agricultural use, they may be eligible for a higher credit rate than if these conditions are not fully met. The program emphasizes the importance of local government involvement in land use planning and the preservation of Wisconsin’s agricultural heritage. The eligibility for tax credits is directly tied to the landowner’s commitment to maintaining agricultural use and conservation practices as outlined in the agreement and relevant state statutes.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, allows landowners to voluntarily enter into farmland preservation agreements. These agreements restrict non-farm development on their land in exchange for property tax relief. A key aspect of eligibility involves the landowner’s commitment to agricultural use. Specifically, to be eligible for tax credits under the program, a farm must meet certain income thresholds derived from agricultural use. For a farm to qualify, at least 50% of the taxpayer’s gross farm or personal income must be derived from agricultural use, or the farm must have generated at least $6,000 in gross farm profits in the preceding tax year. If these conditions are not met, the farmland is generally ineligible for the tax credits associated with the program. Therefore, when assessing eligibility for a landowner who has diversified their income streams, it is crucial to examine the proportion of income derived from qualifying agricultural activities versus other sources.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to encourage local governments to adopt land use controls that preserve farmland and implement a statewide program for farmland preservation. A key component of this program involves the creation of Agricultural Enterprise Areas (AEAs) by county boards or designated municipal bodies. Within these AEAs, landowners can enter into farmland preservation agreements, also known as agricultural conservation easements, with the state or a county. These agreements restrict the development of the enrolled land in exchange for property tax credits, specifically the farmland preservation credit. The eligibility for these credits is contingent upon the land being zoned exclusively for agricultural use, or subject to a certified agricultural conservation easement, and meeting certain gross income requirements from agricultural use over a specified period. The program is administered by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP). The core principle is to provide a tangible economic incentive for landowners to keep their land in agricultural production, thereby supporting the state’s agricultural economy and rural character. The question focuses on the specific legal instrument that facilitates this preservation in designated areas.

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to protect agricultural land from non-farm development and encourage sound agricultural practices. A key component of this program involves the execution of agricultural conservation easements. When a landowner enters into an agreement under this program, they typically agree to certain land use restrictions in exchange for property tax credits. These easements are generally binding on future owners of the land, ensuring the long-term preservation of agricultural use. The program’s effectiveness relies on the enforceability of these covenants against subsequent purchasers who may not have directly entered into the original agreement. Wisconsin law, specifically within the framework of Chapter 91 and related property law principles, supports the continuation of these easements to fulfill the program’s objectives. Therefore, an agricultural conservation easement entered into under the Farmland Preservation Program in Wisconsin is generally enforceable against subsequent purchasers of the land, provided it meets the statutory requirements for such agreements, including proper recording and adherence to the program’s stipulations. This enforceability is crucial for the program’s success in maintaining agricultural viability and preventing sprawl.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to encourage local governments to adopt land use controls that preserve farmland and protect it from incompatible development. Participating landowners agree to certain restrictions on their land in exchange for property tax credits. These credits are calculated based on eligible property taxes paid by the landowner. The credit is determined by a formula that considers the assessed value of the farmland and a statewide credit rate. Specifically, the credit is calculated as the lesser of \(0.007 \times \text{assessed value of farmland}\) or \(0.007 \times \text{equalized value of farmland}\), multiplied by the property tax rate applicable to the farmland, up to a maximum credit of \$5,000 per eligible landowner. However, for the purpose of calculating the credit, the assessed value of farmland is capped at \$150 per acre for agricultural use. If a landowner has 100 acres of farmland with an assessed value of \$200 per acre, the calculation for the credit would use the capped value of \$150 per acre. The total eligible assessed value for credit calculation would be \(100 \text{ acres} \times \$150/\text{acre} = \$15,000\). The maximum credit is capped at \$5,000. The credit is applied against state income tax liability. The program’s effectiveness is tied to the local government’s compliance with program requirements, including the adoption of agricultural zoning ordinances or exclusive agricultural use zoning. Failure to maintain compliance can result in a municipality being ineligible for state funding and landowners losing their tax credits. The program is administered by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP).

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to protect farmland from non-agricultural development and encourage the maintenance of agricultural use. A key component is the creation of agricultural enterprise areas (AEAs) by local governments. Landowners within these AEAs can voluntarily enter into agricultural enterprise agreements (AEAs) with the state, typically for a term of 15 years. These agreements restrict non-agricultural development on the enrolled land in exchange for property tax relief, often in the form of farmland preservation credits. The program’s effectiveness relies on local government participation and the proper administration of these agreements. If a landowner violates the terms of an AEA, such as by engaging in prohibited development, the agreement may be terminated. Upon termination, the landowner is generally required to repay the tax benefits received during the period the agreement was in effect, plus interest. This repayment is intended to recoup the public investment in preserving the farmland and to deter future violations. The specific amount of repayment is usually calculated based on the tax credits received, with interest accruing from the date the credits were claimed. Wisconsin Administrative Code ATCP 125 details the administrative rules for the program, including procedures for agreement creation, termination, and repayment calculations. The statute and administrative code provide the framework for ensuring the program’s integrity and achieving its conservation goals.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to protect agricultural land from development and encourage sound agricultural practices. A key component of this program involves the establishment of Agricultural Enterprise Areas (AEAs). Landowners within an AEA can voluntarily enter into a Farmland Preservation Agreement with the state or a county. This agreement restricts non-agricultural development on their land in exchange for an income tax credit. The tax credit is calculated based on the property taxes paid on the eligible farmland. For the tax year 2023, the credit is the lesser of $5 per acre or 10% of the property taxes paid on the eligible farmland, with a maximum credit of $5,000 per taxpayer. If a landowner has 200 acres of eligible farmland and pays $8,000 in property taxes on that land, the calculation for the credit would be as follows: The per-acre limit is \(200 \text{ acres} \times \$5/\text{acre} = \$1,000\). The percentage of property tax limit is \(0.10 \times \$8,000 = \$800\). The maximum credit is capped at $5,000. Comparing the calculated amounts, the credit is the lesser of $1,000 (per-acre limit) or $800 (property tax percentage limit). Therefore, the landowner would be eligible for a credit of $800. This program is administered by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP) and is designed to support the economic viability of farming in Wisconsin by mitigating the property tax burden and providing an incentive for landowners to keep their land in agricultural use. Understanding the specific thresholds and calculation methods for the tax credit is crucial for landowners participating in or considering participation in the program.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to encourage local governments to adopt land use controls that preserve farmland and regulate non-farm development. A key component of this program involves the creation of Agricultural Enterprise Areas (AEAs) by counties. Within these AEAs, landowners can voluntarily enter into Farmland Preservation Agreements with the state or county. These agreements restrict the conversion of eligible farmland to non-farm uses in exchange for property tax credits. The eligibility for these tax credits is contingent upon the landowner’s compliance with the terms of the agreement and the local zoning ordinances that implement the program. Specifically, landowners must continue to farm their land or use it for agricultural purposes as defined by the agreement and state law. Failure to maintain agricultural use, or violating the terms of the agreement, can lead to the termination of the agreement and the recapture of previously received tax credits by the state. The program emphasizes the importance of local planning and zoning in guiding development away from prime agricultural lands.

The Wisconsin Farmland Preservation Program, established under Wisconsin Statutes Chapter 91, aims to protect agricultural land from development and encourage sound agricultural practices. A key component is the creation of Agricultural Enterprise Areas (AEAs) by local governments, which must be certified by the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP). Landowners within certified AEAs can voluntarily enter into farmland preservation agreements, typically for a term of at least 15 years. In exchange for agreeing to specific land use restrictions that prevent non-agricultural development, landowners are eligible for a state income tax credit. The program emphasizes local control and voluntary participation, with the goal of maintaining a viable agricultural economy and preserving Wisconsin’s rural character. The tax credit is a significant incentive, but it is contingent upon the landowner’s adherence to the terms of the agreement and the continued certification of the AEA by DATCP. The program is designed to be a partnership between state and local governments and the agricultural community.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to encourage local governments to adopt land use controls that preserve farmland and protect it from non-agricultural development. Participation in the program is voluntary for landowners. To be eligible, landowners must enter into a Farmland Preservation Agreement with the state, which restricts development on their agricultural land. This agreement is typically for a term of 15 years and is renewable. The program offers tax credits to participating landowners, which are calculated based on the property’s assessed value. The specific tax credit rate is determined by the type of local government’s zoning ordinance that applies to the farmland. If a county or municipality has adopted an agricultural preservation zoning ordinance that meets the state’s criteria, landowners in that area are eligible for a higher tax credit. If the farmland is subject to a certified agricultural enterprise area plan or a special agricultural district, the credit is generally lower. The tax credit is a crucial incentive for landowners to commit to long-term agricultural use and preservation. The program also involves an initial certification process for both local government programs and individual landowner agreements, ensuring compliance with state standards for farmland preservation. The tax credit is then claimed annually by the landowner on their Wisconsin income tax return.

Wisconsin’s Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to protect agricultural land from non-farm development and encourage sound soil and water conservation practices. A key component of this program is the creation of Agricultural Enterprise Areas (AEAs). Landowners within an AEA can voluntarily enter into a farmland preservation agreement with the state or a local government. This agreement restricts the use of their land to agricultural purposes in exchange for property tax credits. The eligibility for these tax credits is contingent upon the landowner’s compliance with the terms of the agreement and the implementation of approved soil and water conservation practices. These practices are typically outlined in a conservation plan developed by the local county land conservation committee or a certified conservation planner, often referencing standards set by the USDA Natural Resources Conservation Service (NRCS). Failure to maintain these practices or violating the agreement can lead to forfeiture of future tax credits and potential penalties. The program emphasizes a collaborative approach between state agencies, local governments, and landowners to ensure the long-term viability of agriculture in Wisconsin.

The Wisconsin Farmland Preservation Program, established under Chapter 91 of the Wisconsin Statutes, aims to encourage local governments to adopt land use controls that preserve farmland and protect it from urban sprawl. A key component of this program involves the creation and implementation of agricultural enterprise areas (AEAs). For a county to be certified as having an AEA, it must adopt an agricultural zoning ordinance that meets specific state criteria. These criteria, outlined in Wisconsin Administrative Code ATCP 125, include provisions for minimum lot sizes for agricultural uses, setbacks from residential development, and limitations on non-farm development. The ordinance must also establish a process for reviewing and approving agricultural land use, ensuring that it aligns with the goals of farmland preservation. If a county fails to adopt or maintain an ordinance that meets these standards, it risks losing its certification for the AEA, which can impact its eligibility for state farmland preservation funding and tax credits for landowners within the AEA. The question tests the understanding of the foundational requirement for a county to be recognized as having an AEA under Wisconsin law, which is the adoption of a compliant agricultural zoning ordinance.