In addition to this amount, each owner must pay to each municipal treasurer, on
or before January 31, an amount equal to 20% of the average statewide property tax per
acre of property classified as productive forest land under s. 70.32 (2) (a) 6., stats., for each
closed acre of MFL.
In 2004, 2007, and each 5th year thereafter, DOR is required to determine the
average statewide tax per acre of productive forest land by multiplying the average
equalized value of productive forest land by the average tax rate determined under s.
76.126, stats. Based on this determination, the current acreage share is $1.67 per acre
of open land and $8.34 per acre of closed land. [s. 77.84 (2) (cm), stats.]
This substitute amendment specifies new calculations for the closed land acreage
shares for MFL orders that take effect on or after the effective date of the substitute
amendment. Under the substitute amendment, owners of closed land under new MFL
orders would pay the greater of the following:
• The acreage share applicable to MFL orders that take effect on or after April 28,
2004.
• A total of 25% of the assessed value of the closed MFL times the full value effective
rate of taxation applicable to general property in the same taxation district as the closed
managed forest land.
DISTRIBUTION OF MONEYS RECEIVED BY DNR
No later than June 30 of each year, the DNR must pay 100% of each payment
received under s. 77.84 (3) (b) (delinquency payments), 77.87 (3) (yield tax), or 77.88 (7),
stats. (withdrawal tax), to the treasurer of the municipality in which the land is located.
[s. 77.89 (1), stats.]
Additionally, the DNR must pay before June 30 annually the municipal treasurer,
from the appropriation under s. 20.370 (5) (bv), stats., $.20 for each acre of land in the
municipality that is designated as MFL and for each acre of tribal land in the
municipality that has been withdrawn from the MFL program under s. 77.885, stats., but
for which payments under s. 77.84 (2), stats., are being made. [s. 77.85, stats.]
Each municipal treasurer must pay 20% of each payment received from the DNR
or directly under ss. 77.84 (2) (a) and (am) (payment for closed land), 77.85 (state
contribution for MFL acreage), and 77.876, stats. (noncompliance assessments), to the
county treasurer and must deposit the remainder in the municipal treasury. The
payment to the county treasurer for money received before November 1 of any year must
be made on or before November 15 after its receipt. For money received on or after
November 1 of any year, the payment to the county treasurer must be made on or before
November 15 of the following year. [s. 77.89 (2) (a), stats.]
The municipal treasurer also must pay to the county treasurer all amounts
received under s. 77.84 (2) (b) and (bm), stats. (payment for closed land). The county
treasurer must, by June 30 of each year, pay all amounts received under this provision
to the DNR. All amounts received from the DNR must be credited to the conservation
fund and reserved for land acquisition, resource management activities, and grants for
land acquisition for outdoor activities. [s. 77.89 (2) (b), stats.]
This substitute amendment modifies the distribution of moneys received by local
units of government in connection with the MFL program. Under the substitute
amendment, 20% of MFL payments for closed acreage received by a municipal treasurer
would be paid to the DNR. Forty-eight percent of the closed acreage MFL payments
received by a municipal treasurer (equivalent to 60% of the amount remaining after
payment to the DNR) would be paid to the county. From the closed acreage payments
received by a county, the county must spend at least five-sixths of the amount received
to acquire by purchase, lease, easement, or other agreement land that will be open to the
public for hunting and certain other recreational activities, unless at least 40% of the
county's lands are open to the public. If the county meets the 40% threshold, the county
may elect to expend some or all of the amount on activities to improve resource
management, including forest growth, forest health, fish habitat, wildlife habitat, and
watershed protection.
SB161-SSA1,6,42
15.345
(7) Managed forest land review board. There is created in the
3department of natural resources a managed forest land review board consisting of
4the following members appointed for 3-year terms:
SB161-SSA1,6,55
(a) One member who is a regional forester employed by the department.
SB161-SSA1,6,76
(b) One member who is a forester who provides consultation services on forestry
7issues.
SB161-SSA1,6,98
(c) One member who is a forester who represents the Society of American
9Foresters.
SB161-SSA1,6,1210
(d) One member who represents the interests of schools of forestry within the
11state that have curricula in the management of forest resources that are accredited
12by the Society of American Foresters.
SB161-SSA1,6,1313
(e) One member who is a county forest administrator.
SB161-SSA1,6,1514
(f) One member who is a member of a nonprofit conservation organization as
15defined in s. 23.0955 (1).
SB161-SSA1,6,1716
(g) One member who is a private, nonindustrial owner of a woodland that is
17enrolled in the managed forest land program under s. 77.82.
SB161-SSA1, s. 2
18Section
2. 20.370 (1) (cw) of the statutes is created to read:
SB161-SSA1,7,2
120.370
(1) (cw)
Forestry — enterprise areas. From the revenues collected under
2s. 70.58, a sum sufficient to make the payments under s. 77.896 (2) (a) and (b).
SB161-SSA1, s. 3
3Section
3. 74.25 (1) (a) 6. of the statutes is amended to read:
SB161-SSA1,7,84
74.25
(1) (a) 6. Pay to the county treasurer
20% 20 percent of collections of
5occupational taxes on coal docks,
20% 20 percent of collections of the taxes imposed
6under ss. 77.04 and 77.84 (2) (a)
and, (am),
(d), and (e) 1. a. and 2. a., and
all 48 percent
7of collections of payments for closed lands under s. 77.84 (2) (b)
and, (bm)
, and (e) 1.
8b. and 2. b.
SB161-SSA1, s. 4
9Section
4. 74.25 (1) (a) 6m. of the statutes is created to read:
SB161-SSA1,7,1210
74.25
(1) (a) 6m. Pay to the department of natural resources 20 percent of
11collections of payments for closed lands under s. 77.84 (2) (b), (bm), and (e) 1. b. and
122. b.
SB161-SSA1, s. 5
13Section
5. 74.25 (1) (a) 8. of the statutes is amended to read:
SB161-SSA1,7,1614
74.25
(1) (a) 8. Retain for the taxation district all woodland tax law collections
15under s. 77.16 and 80% of collections of the taxes imposed under ss. 77.04 and 77.84
16(2) (a)
and, (am)
, (d), and (e) 1. a. and 2. a.
SB161-SSA1, s. 6
17Section
6. 74.25 (1) (a) 8m. of the statutes is created to read:
SB161-SSA1,7,1918
74.25
(1) (a) 8m. Retain for the taxation district 32 percent of collections of
19payments for closed lands under s. 77.84 (2) (b), (bm), and (e) 1. b. and 2. b.
SB161-SSA1,7,2222
77.81
(5m) "Public access land" means any of the following:
SB161-SSA1,7,2323
(a) Department land, as defined in s. 23.0917 (1) (c).
SB161-SSA1,7,2424
(b) Federal land managed by the U.S. Forest Service.
SB161-SSA1,7,2525
(c) Land owned by a county that is open to the public.
SB161-SSA1,8,1
1(d) Land that is open under s. 77.83 (2).
SB161-SSA1,8,33
77.81
(7) "Taxation district" has the meaning given under s. 70.114 (1) (e).
Note: Under s. 70.114 (1) (e), "taxation district" means a city, village or town,
except that, if a city or village lies in more than one county, the portions of that city or
village that lie within each county are separate taxation districts.
SB161-SSA1,8,105
77.82
(3e) Large ownerships. (a) Notwithstanding the requirements for a
6proposed management plan under sub. (3), upon the request of an owner of managed
7forest land, the department may modify the requirements under sub. (3) (c) 4. to 7.
8for the owner's proposed managed forest plan if the owner's application for the
9designation of managed forest land under sub. (2) covers parcels of land totaling
10more than 1,000 acres and if the department considers all of the following:
SB161-SSA1,8,1211
1. Whether the owner of the land covered by the application owns other land
12designated as managed forest land or owns other land entered as forest crop land.
SB161-SSA1,8,1413
2. The number of counties in which the land covered by the application and any
14other land described in subd. 1. are located.
SB161-SSA1,8,1615
3. Whether the owner of the land covered by the application has made the
16proposed management plan available to the department for review.
SB161-SSA1,8,2117
4. Whether, if requested by the department, the owner of the land covered by
18the application has agreed in writing to provide information from the proposed
19management plan, a description of the proposed management plan, and an outline
20of a procedure for updating and amending the proposed management plan, to the
21department for review or audit.
SB161-SSA1,9,222
5. Whether the owner of the land covered by the application has demonstrated
23to the department that he or she has consistently been receptive to competent
1technical assistance from the department or from a technical advisor designated by
2the department.
SB161-SSA1,9,93
(b) 1. The department may not approve a proposed management plan as
4described under par. (a) unless the proposed management plan specifies an annual
5allowable timber harvest for the land covered by the proposed management plan.
6This paragraph does not apply to the approval of a proposed management plan that
7covers land that is prepared by an independent 3rd party who is certified by a
8recognized forestry organization that has expertise in the use of sustainable forestry
9practices.
SB161-SSA1,9,1210
2. The department shall promulgate rules that establish an annual allowable
11timber harvest for managed forest land covered by a management plan approved by
12the department under this subsection.
Note: This Section shifts the contents of s. NR 46.18 (4), Wis. Adm. Code, relating
to modification of management plans, to the managed forest land subchapter of ch. 77,
stats. The Section also requires modified management plans to include the
establishment of an annual allowable harvest unless the lands are certified by an
independent third party.
SB161-SSA1,9,2114
77.82
(3m) Group managed forest plans. Notwithstanding the requirements
15for management plans under sub. (3), the department may, upon request, authorize
162 or more owners of managed forest land to designate land to be covered by a group
17management plan if the total designated land proposed to be covered by the group
18management plan exceeds 1,000 acres. The department shall promulgate rules that
19establish criteria, substantially similar to the criteria under sub. (3e) (a) 1. to 5., that
20the department must consider before approving group management plans under this
21subsection.
SB161-SSA1,10,5
177.82
(3r) Timber harvests. If the department requires an owner of managed
2forest land covered by a management plan under sub. (3) or (3e), or requires owners
3of managed forest land covered by a group management plan under sub. (3m), to
4harvest particular timber from the land within a specified time period, the specified
5time period may not be a period of less than 3 years.
SB161-SSA1,10,77
77.82
(4) (title)
Additions
Additional designations to managed forest land.
SB161-SSA1, s. 14
8Section
14. 77.82 (4) of the statutes is renumbered 77.82 (4) (a) and amended
9to read:
SB161-SSA1,10,1510
77.82
(4) (a)
Orders on or after April 28, 2004. An owner of land that is
11designated as managed forest land under an order that takes effect on or after April
1228, 2004, may file an application with the department to designate as managed forest
13land an additional parcel of land if the additional parcel is at least 3 acres in size
and, 14is contiguous to any of that designated land
. The, and complies with the other
15requirements in sub. (1).
SB161-SSA1,10,22
16(c) Fee; additional information. An application
under par. (a) or (b) shall be
17accompanied by a nonrefundable $20 application recording fee unless a different
18amount for the fee is established by the department by rule at an amount equal to
19the average expense to the department of recording an order issued under this
20subchapter. The fee shall be deposited in the conservation fund and credited to the
21appropriation under s. 20.370 (1) (cr). The application shall be filed on a department
22form and shall contain any additional information required by the department.
SB161-SSA1,11,724
77.82
(4) (b)
Orders before April 28, 2004. Beginning on the day after the
25effective date of this paragraph .... [LRB inserts date], an owner of land that is
1designated as managed forest land under an order that takes effect before April 28,
22004, may file an application with the department to designate as managed forest
3land an additional parcel of land if the additional parcel is at least 3 acres in size, is
4contiguous to any of that designated land, and complies with the other requirements
5in sub. (1). An additional parcel of land that is designated as managed forest land
6under this paragraph shall be subject to the taxes imposed under s. 77.84 (2) (am)
7and (bm).
SB161-SSA1, s. 16
8Section
16. 77.82 (4g) (title) of the statutes is amended to read:
SB161-SSA1,11,109
77.82
(4g) (title)
Designation Grandfathered designations of additional
10managed forest land for certain owners.
SB161-SSA1,11,1812
77.82
(4g) (a) If an owner of land that is designated as managed forest land
13under an order that takes effect before April 28, 2004, wishes to have an additional
14parcel of land that is at least 10 acres in size and that satisfies the other requirements
15in sub. (1) designated as managed forest land, the owner may file an application with
16the department under sub. (2) for a new order covering the additional land.
An
17application may not be filed pursuant to this paragraph after the effective date of this
18paragraph .... [LRB inserts date].
SB161-SSA1,12,420
77.82
(4g) (b) If an owner of land that is designated as managed forest land
21under an order that takes effect before April 28, 2004, wishes to have designated as
22managed forest land an additional parcel of land that is at least 3 acres in size, that
23does not satisfy the requirements in sub. (1), and that is contiguous to any of that
24designated land, the owner may withdraw the designated land from the original
25order and may file an application with the department under sub. (2) for a new order
1covering both the withdrawn land and the additional land. The withdrawal tax and
2the withdrawal fee under s. 77.88 (5) and (5m) do not apply to a withdrawal under
3this paragraph.
An application may not be filed pursuant to this paragraph after the
4effective date of this paragraph .... [LRB inserts date].
SB161-SSA1,12,146
77.82
(8) Order. If an application under sub. (2), (4m), or (12) is approved, the
7department shall issue an order designating the land as managed forest land for the
8time period specified in the application. If an application under sub. (4)
(a) or (b) is
9approved, the department shall amend the original order to include the additional
10parcel. The department shall provide the applicant with a copy of the order or
11amended order and shall also file a copy with the department of revenue, the
12supervisor of assessments, and the clerk of each municipality in which the land is
13located, and shall record the order with the register of deeds in each county in which
14the land is located.
SB161-SSA1, s. 20
15Section
20. 77.83 (2) (am) of the statutes is repealed and recreated to read:
SB161-SSA1,12,2016
77.83
(2) (am) Each owner of managed forest land may enter into a lease, or
17other agreement for consideration, to allow the land to be used for any purpose,
18including engaging in one or more recreational activities on the land, if the use does
19not conflict with any forest management objective contained in the management
20plan for the land and does not conflict with any sound forestry practice.
SB161-SSA1,12,2522
77.83
(4) (b) Any person who
enters into a lease or agreement under sub. (2)
23(am) that fails to comply with sub. (2) (am) shall forfeit an amount equal to the total
24amount of consideration received by the person as a result of violating sub. (2) (am)
25or $500, whichever is greater.
SB161-SSA1,13,72
77.84
(2) (am) For managed forest land orders that take effect on or after April
328, 2004,
and before the effective date of this paragraph .... [LRB inserts date], each
4owner of managed forest land shall pay to each municipal treasurer, on or before
5January 31, an amount that is equal to 5 percent of the average statewide property
6tax per acre of property classified under s. 70.32 (2) (a) 6., as determined under par.
7(cm), for each acre of managed forest land.
SB161-SSA1,13,159
77.84
(2) (bm) For managed forest land orders that take effect on or after April
1028, 2004,
and before the effective date of this paragraph .... [LRB inserts date], in
11addition to the payment under par. (am), each owner of managed forest land shall
12pay to each municipal treasurer, on or before January 31, an amount that is equal
13to 20 percent of the average statewide property tax per acre of property classified
14under s. 70.32 (2) (a) 6., as determined under par. (cm), for each acre that is
15designated as closed under s. 77.83.
SB161-SSA1, s. 24
16Section
24. 77.84 (2) (d) and (e) of the statutes are created to read:
SB161-SSA1,13,2017
77.84
(2) (d) Except as provided in par. (e), for managed forest land orders that
18take effect on or after the effective date of this paragraph .... [LRB inserts date], each
19owner of managed forest land shall pay to each municipal treasurer on or before
20January 31, an amount equal to the amount calculated under par. (am).
SB161-SSA1,13,2421
(e) For managed forest land orders that take effect on or after the effective date
22of this paragraph .... [LRB inserts date], each owner of managed forest land that is
23closed under s. 77.83 shall pay to each municipal treasurer on or before January 31,
24an amount equal to the greater of the following:
SB161-SSA1,13,2525
1. The amount calculated under both of the following:
SB161-SSA1,14,1
1a. Paragraph (am).
SB161-SSA1,14,22
b. Paragraph (bm).
SB161-SSA1,14,33
2. The sum of the following:
SB161-SSA1,14,74
a. An amount equal to 5 percent of the assessed value of the managed forest
5land that is closed under s. 77.83, multiplied by the full value effective rate of
6taxation applicable to general property in the same taxation district as the managed
7forest land.
SB161-SSA1,14,118
b. An amount equal to 20 percent of the assessed value of the managed forest
9land that is closed under s. 77.83, multiplied by the full value effective rate of
10taxation applicable to general property in the same taxation district as the managed
11forest land.
Note: This Section modifies the calculation of acreage shares for closed acreage
under new managed forest land orders. Acreage that is open under new managed forest
land orders would remain subject to the same acreage shares that apply to orders that
take effect after April 28, 2004.
SB161-SSA1, s. 25
12Section
25
. 77.86 (1) of the statutes is renumbered 77.86 (1m), and 77.86 (1m)
13(c), as renumbered, is amended to read:
SB161-SSA1,14,2014
77.86
(1m) (c) If the proposed cutting conforms to the management plan and
15is consistent with sound forestry practices, the department shall approve the
16request.
In determining whether a proposed cutting is consistent with sound forestry
17practices, the department may also consider, if consistent with the objectives of the
18owner, the effect of the proposed cutting on the management of forest resources, other
19than trees, including wildlife habitat, watersheds, aesthetics, and endangered and
20threatened plant and animal species.
