LRB-4047/1
JK:cjs:rs
2007 - 2008 LEGISLATURE
March 11, 2008 - Introduced by Representative Davis, cosponsored by Senator
Schultz. Referred to Committee on Agriculture.
AB950,1,2
1An Act to amend 70.32 (2) (c) 1g. of the statutes;
relating to: the property tax
2assessment of land subject to a stream bank protection easement.
Analysis by the Legislative Reference Bureau
Under current law, for property tax assessment purposes, "agricultural land"
is defined as land that is devoted primarily to agricultural use, as defined by rule by
the Department of Revenue (DOR). "Agricultural use," as defined by rule, includes
land that is enrolled in certain federal agriculture programs and land that is subject
to the stream bank protection program administered by the Department of Natural
Resources.
Under this bill, for property tax assessment purposes, "agricultural land" is
defined as land that is devoted primarily to agricultural use, as defined by rule by
DOR, including land that is subject to an easement, if the land was classified as
agricultural land before the easement was applied to the land and if the easement
incorporates the same land restrictions that apply under the state's stream bank
protection program, the easement is owned by a nonprofit conservation organization,
a political subdivision of the state, or the state, and the easement is in effect for at
least 20 years from the date that it was first applied to the land.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB950, s. 1
1Section
1. 70.32 (2) (c) 1g. of the statutes is amended to read:
AB950,2,112
70.32
(2) (c) 1g. "Agricultural land" means land, exclusive of buildings and
3improvements and the land necessary for their location and convenience, that is
4devoted primarily to agricultural use, as defined by rule
, including land that is
5subject to an easement, if the land was classified as agricultural land under par. (a)
64. before the easement was applied to the land and if the easement incorporates the
7same restrictions on land that apply under the stream bank protection program
8under s. 23.094, and the easement is in effect for at least 20 years from the date that
9it was first applied to the land, and the easement is owned by a nonprofit
10conservation organization, as defined in s. 23.0955 (1), a political subdivision, as
11defined in s. 23.094 (1), or the state.
AB950,2,1313
(1) This act first applies to the property tax assessments as of January 1, 2009.
