Analysis by the Legislative Reference Bureau
Under current law, the Department of Natural Resources (DNR) administers
the managed forest land (MFL) program and a similar program called the forest
croplands program. The MFL program exempts an owner of land that is designated
MFL from payment of municipal property taxes on the land in exchange for a lower
payment per acre. In exchange, the owner must comply with certain forestry
practices and must allow the public on the land under certain circumstances unless
the landowner elects to pay an extra amount per acre to keep a limited number of
acres closed. In addition, an owner of MFL must pay a withdrawal tax when the
owner withdraws the land from the program before the order designating the land
as MFL expires. Orders are for 25 or 50 years. This bill makes various changes to
the MFL program, including the following:
1. The words "applicant" and "application" are substituted for "petitioner" and
"petition" in the subchapter related to the MFL program. This change is
nonsubstantive.
2. The dates before which DNR must act on applications under the MFL
program are changed, and the deadline for owners to file applications to renew MFL
orders is changed.
3. A forestry management plan for the MFL must accompany the application,
and the requirement that DNR prepare the plan upon the request of the applying
landowner is eliminated. Under the bill, DNR must prepare the plan only if DNR
determines that the applicant is unable to have a proposed management plan
prepared by a certified independent plan writer. DNR must promulgate rules
establishing the criteria for when DNR will prepare the plan.
4. The Department of Revenue, upon the request of an MFL landowner, with
the assistance of DNR, must prepare an estimate of the withdrawal tax that would
be due if the MFL is withdrawn.

5. The requirement that the stumpage value used to determine the amount of
yield taxes and withdrawal taxes under the MFL program be established by rule is
eliminated.
6. The bill clarifies that when MFL is transferred to another owner, the person
purchasing or otherwise receiving the land pays the transfer fee.
7. Under the forest croplands program, facsimile signatures are allowed and
documents are exempted from register of deeds authentication requirements. These
provisions exist for the MFL program under current law.
8. The penalties and procedures that apply to persons who file false reports also
apply for assessing the yield tax to persons who fail to file cutting reports.
9. An owner selling MFL must disclose to prospective buyers that the land is
designated as such under an MFL order.
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:
SB590, s. 1 1Section 1. 20.370 (1) (cx) of the statutes is amended to read:
SB590,3,52 20.370 (1) (cx) Forestry — management plans. All moneys as calculated
3received under s. 77.82 (2m) (dm) 1. (ag) for payment for management plans prepared
4or completed by plan writers who are under contract with the department under s.
577.82 (3).
SB590, s. 2 6Section 2. 26.09 (1b) (j) of the statutes is amended to read:
SB590,3,97 26.09 (1b) (j) "Stumpage value" means the applicable stumpage rate value
8established by rule under s. 77.91 (1) or the fair market value of raw forest products
9less the cost of their harvesting, whichever is greater.
SB590, s. 3 10Section 3. 77.06 (5) of the statutes is amended to read:
SB590,4,711 77.06 (5) Tax levy on right to cut timber. The department of natural resources
12shall assess and levy against the owner a severance tax on the right to cut and remove
13wood products covered by reports under this section, at the rate of 10% of the value
14of the wood products based upon the stumpage value then in force established under

1s. 77.91 (1)
. Upon making the assessment, the department of natural resources shall
2mail a duplicate of the certificate by registered mail to the owner who made the
3report of cutting at the owner's last-known post-office address. The tax assessed is
4due and payable to the department of natural resources on the last day of the next
5calendar month after mailing following the date the certificate is mailed to the owner.
6The proceeds of the tax shall be paid into the forestry account of the conservation
7fund for distribution under s. 77.07 (3).
SB590, s. 4 8Section 4. 77.125 of the statutes is created to read:
SB590,4,12 977.125 Signatures. (1) The signature of an official or an employee of the
10department of natural resources may be stamped, printed, or otherwise reproduced
11on an order under ss. 77.01 to 77.14 after the official or employee adopts the stamped,
12printed, or otherwise reproduced signature as his or her facsimile signature.
SB590,4,15 13(2) The signature or the facsimile signature under sub. (1) of an official or an
14employee of the department of natural resources meets the requirement under s.
15706.05 (2) (a).
SB590,4,17 16(3) The requirement of s. 706.05 (2) (b) does not apply to orders issued under
17this subchapter.
SB590, s. 5 18Section 5. 77.82 (title) of the statutes is amended to read:
SB590,4,19 1977.82 (title) Managed forest land; petition application.
SB590, s. 6 20Section 6. 77.82 (1) (bn) of the statutes is amended to read:
SB590,4,2521 77.82 (1) (bn) For purposes of par. (b) 3., the department by rule shall define
22"human residence" to include a residence of the petitioner applicant regardless of
23whether it is the petitioner's applicant's primary residence. The definition may also
24include up to one acre surrounding the residence for a residence that is not the
25petitioner's applicant's primary residence.
SB590, s. 7
1Section 7. 77.82 (1) (c) of the statutes is amended to read:
SB590,5,62 77.82 (1) (c) In addition to the requirements under pars. (a) and (b), for land
3subject to a petition an application under sub. (4m), all forest croplands owned by
4the petitioner applicant on the date on which the petition application is submitted
5filed that are located in the municipality or municipalities for which the petition
6application is submitted filed shall be included in the petition application.
SB590, s. 8 7Section 8. 77.82 (2) (intro.) of the statutes is amended to read:
SB590,5,128 77.82 (2) Petition Application. (intro.) Any owner of land may petition file an
9application with
the department to designate any eligible parcel of land as managed
10forest land. A petition An application may include any number of eligible parcels
11under the same ownership. Each petition application shall include all of the
12following:
SB590, s. 9 13Section 9. 77.82 (2) (cm) of the statutes is amended to read:
SB590,5,1614 77.82 (2) (cm) A copy of an instrument that has been recorded in the office of
15the register of deeds of each county in which the property is located that shows the
16ownership of the land subject to the petition application.
SB590, s. 10 17Section 10. 77.82 (2) (dm) of the statutes is created to read:
SB590,5,1818 77.82 (2) (dm) A proposed management plan.
SB590, s. 11 19Section 11. 77.82 (2) (e) of the statutes is amended to read:
SB590,5,2520 77.82 (2) (e) A statement of the owner's forest management objectives for the
21production of merchantable timber, in sufficient detail to provide direction for the
22development and approval of a management plan. The petition application may also
23state additional forest management objectives, which may include wildlife habitat
24management, aesthetic considerations, watershed management and recreational
25use.
SB590, s. 12
1Section 12 . 77.82 (2) (e) of the statutes, as affected by 2009 Wisconsin Act ....
2(this act), is amended to read:
SB590,6,83 77.82 (2) (e) A statement of the owner's forest management objectives for the
4production of merchantable timber, in sufficient detail to provide direction for the
5development and approval of a the proposed management plan. The application
6may also state additional forest management objectives, which may include wildlife
7habitat management, aesthetic considerations, watershed management and
8recreational use.
SB590, s. 13 9Section 13. 77.82 (2) (f) of the statutes is amended to read:
SB590,6,1110 77.82 (2) (f) Proof that each person holding any encumbrance on the land
11agrees to the petition that the application may be filed.
SB590, s. 14 12Section 14. 77.82 (2) (i) of the statutes is amended to read:
SB590,6,1513 77.82 (2) (i) If a proposed management plan is not submitted filed with the
14petition application, a request that the department prepare a management plan.
15The department may decline to prepare the plan.
SB590, s. 15 16Section 15. 77.82 (2) (i) of the statutes, as affected by 2009 Wisconsin Act ....
17(this act), is repealed.
SB590, s. 16 18Section 16. 77.82 (2m) (title) of the statutes is amended to read:
SB590,6,1919 77.82 (2m) (title) Fees for petitions applications and management plans.
SB590, s. 17 20Section 17. 77.82 (2m) (a) 1. of the statutes is amended to read:
SB590,6,2521 77.82 (2m) (a) 1. A petition An application under sub. (2), (4m), or (12) shall
22be accompanied by a nonrefundable application recording fee of $20 unless a
23different amount for the recording fee is established by the department by rule at an
24amount equal to the average expense to the department for recording an order issued
25under this subchapter.
SB590, s. 18
1Section 18. 77.82 (2m) (a) 1. of the statutes, as affected by 2009 Wisconsin Act
2.... (this act), is renumbered 77.82 (2m) (a).
SB590, s. 19 3Section 19. 77.82 (2m) (a) 2. of the statutes is amended to read:
SB590,7,74 77.82 (2m) (a) 2. If a petition an application under sub. (2), (4m), or (12) is not
5accompanied by a proposed management plan that meets the requirements under
6par. (c), the department shall charge the plan preparation fee established under par.
7(am) if the department agrees to complete the plan.
SB590, s. 20 8Section 20. 77.82 (2m) (a) 2. of the statutes, as affected by 2009 Wisconsin Act
9.... (this act), is repealed.
SB590, s. 21 10Section 21. 77.82 (2m) (ac) of the statutes is created to read:
SB590,7,1311 77.82 (2m) (ac) If the department prepares a management plan under sub. (3)
12(am), the department shall collect from the applicant the management plan fee
13established under par. (am).
SB590, s. 22 14Section 22. 77.82 (2m) (am) of the statutes is amended to read:
SB590,7,2015 77.82 (2m) (am) The department shall by rule establish on an annual basis a
16nonrefundable fee that the department shall charge for a management plan
17prepared or completed by the department, including any plan prepared by a certified
18plan writer contracted by the department under sub. (3) (g)
. The fee shall be based
19on the comparable commercial market rate that is charged for preparation of such
20management plans.
SB590, s. 23 21Section 23. 77.82 (2m) (c) of the statutes is amended to read:
SB590,7,2422 77.82 (2m) (c) A proposed management plan is exempt from the management
23plan preparation fee under par. (a) 2. (ag) if it is prepared or completed by an
24independent certified plan writer instead of by the department.
SB590, s. 24 25Section 24. 77.82 (2m) (d) of the statutes is amended to read:
SB590,8,2
177.82 (2m) (d) All of the application recording fees collected under par. (a) 1.
2shall be credited to the appropriation under s. 20.370 (1) (cr).
SB590, s. 25 3Section 25. 77.82 (2m) (dm) 1. of the statutes is amended to read:
SB590,8,74 77.82 (2m) (dm) 1. Of each management plan fee, $300 or the entire fee,
5whichever is less, that is collected under par. (a) or (e) that is not credited to the
6appropriation under s. 20.370 (1) (cr)
(ag) shall be credited to the appropriation under
7s. 20.370 (1) (cx).
SB590, s. 26 8Section 26. 77.82 (2m) (e) of the statutes is amended to read:
SB590,8,149 77.82 (2m) (e) If a proposed management plan accompanying a petition an
10application
filed under sub. (2), (4m), or (12) is not approved by the department under
11its initial review under sub. (3) (a), and if the department agrees to complete the
12management plan under sub. (3) (a), the department shall collect from the petitioner
13applicant the plan preparation fee established under par. (am), if the petitioner
14applicant has not previously paid the fee.
SB590, s. 27 15Section 27. 77.82 (2m) (e) of the statutes, as affected by 2009 Wisconsin Act
16.... (this act), is renumbered 77.82 (2m) (ag) and amended to read:
SB590,8,2217 77.82 (2m) (ag) If a proposed management plan accompanying an application
18filed under sub. (2), (4m), or (12) is not approved by the department under its initial
19review under sub. (3) (a) (ar), and if the department agrees to complete the proposed
20management plan under sub. (3) (a) (ar), the department shall collect from the
21applicant the management plan preparation fee established under par. (am), if the
22applicant has not previously paid the fee
.
SB590, s. 28 23Section 28. 77.82 (3) (a) of the statutes is amended to read:
SB590,9,824 77.82 (3) (a) A proposed management plan may shall cover the entire acreage
25of each parcel subject to the petition application. The department, after considering

1the owner's forest management objectives as stated under sub. (2) (e), shall review
2and either approve or disapprove the proposed management plan. If the department
3disapproves the plan, it shall inform the petitioner applicant of the changes
4necessary to qualify the plan for approval upon subsequent review. At the request
5of the petitioner applicant, the department may agree to complete the proposed
6management plan that has been prepared by an independent certified plan writer.
7The department shall complete any proposed management plan prepared by the
8department.
SB590, s. 29 9Section 29. 77.82 (3) (a) of the statutes, as affected by 2009 Wisconsin Act ....
10(this act), is renumbered 77.82 (3) (ag) and amended to read:
SB590,9,1311 77.82 (3) (ag) A proposed management plan shall cover the entire acreage of
12each parcel subject to the application. The and shall be prepared by an independent
13certified plan writer or by the department if par. (am) applies.
SB590,9,22 14(ar) For a proposed management plan prepared by an independent certified
15plan writer, the
department, after considering the owner's forest management
16objectives as stated under sub. (2) (e), shall review and either approve or disapprove
17the proposed management plan. If the department disapproves the proposed plan,
18it shall inform the applicant of the changes necessary to qualify the plan for approval
19upon subsequent review. At the request of the applicant, the department may agree
20to complete the proposed management plan that has been prepared by an
21independent certified plan writer. The department shall complete any proposed
22management plan prepared by the department
.
SB590, s. 30 23Section 30. 77.82 (3) (am) of the statutes is created to read:
SB590,9,2524 77.82 (3) (am) If the department determines that an applicant is not able to
25have a proposed management plan prepared by a certified independent plan writer,

1the department shall prepare the plan. The department shall promulgate rules
2establishing the criteria that shall be met in order to determine that an applicant is
3unable to prepare such a plan.
SB590, s. 31 4Section 31. 77.82 (3) (c) (intro.) of the statutes is amended to read:
SB590,10,75 77.82 (3) (c) (intro.) To qualify for approval, a management plan shall be
6prepared by an independent certified plan writer or prepared by the department and

7shall include all of the following:
SB590, s. 32 8Section 32. 77.82 (3) (g) of the statutes is amended to read:
SB590,10,139 77.82 (3) (g) The department shall certify plan writers and shall promulgate
10rules specifying the qualifications that a person must satisfy to become a certified
11plan writer. For management plans prepared or completed by the department under
12this subsection, the department may contract with plan writers certified by the
13department to prepare and complete these plans.
SB590, s. 33 14Section 33. 77.82 (4) of the statutes is amended to read:
SB590,11,215 77.82 (4) Additions to managed forest land. An owner of land that is
16designated as managed forest land under an order that takes effect on or after April
1728, 2004, may petition file an application with the department to designate as
18managed forest land an additional parcel of land if the additional parcel is at least
193 acres in size and is contiguous to any of that designated land. The petition
20application shall be accompanied by a nonrefundable $20 application recording fee
21unless a different amount for the fee is established by the department by rule at an
22amount equal to the average expense to the department of recording an order issued
23under this subchapter. The fee shall be deposited in the conservation fund and
24credited to the appropriation under s. 20.370 (1) (cr). The petition application shall

1be filed on a department form and shall contain any additional information required
2by the department.
SB590, s. 34 3Section 34. 77.82 (4g) (a) of the statutes is amended to read:
SB590,11,94 77.82 (4g) (a) If an owner of land that is designated as managed forest land
5under an order that takes effect before April 28, 2004, wishes to have an additional
6parcel of land that is at least 10 acres in size and that satisfies the other requirements
7in sub. (1) designated as managed forest land, the owner may petition file an
8application with
the department under sub. (2) for a new order covering the
9additional land.
SB590, s. 35 10Section 35. 77.82 (4g) (b) of the statutes is amended to read:
SB590,11,1911 77.82 (4g) (b) If an owner of land that is designated as managed forest land
12under an order that takes effect before April 28, 2004, wishes to have designated as
13managed forest land an additional parcel of land that is at least 3 acres in size, that
14does not satisfy the requirements in sub. (1), and that is contiguous to any of that
15designated land, the owner may withdraw the designated land from the original
16order and may petition file an application with the department under sub. (2) for a
17new order covering both the withdrawn land and the additional land. The
18withdrawal tax and the withdrawal fee under s. 77.88 (5) and (5m) do not apply to
19a withdrawal under this paragraph.
SB590, s. 36 20Section 36. 77.82 (4m) (a) of the statutes is amended to read:
SB590,11,2321 77.82 (4m) (a) An owner of land that is entered as forest croplands under s.
2277.02 may petition file an application with the department under sub. (2) to convert
23all or a portion of the land to managed forest land, subject to sub. (1) (c).
SB590, s. 37 24Section 37. 77.82 (4m) (b) of the statutes is amended to read:
SB590,12,3
177.82 (4m) (b) A petition An application under this subsection shall specify
2whether the order designating the land as managed forest land will remain in effect
3for 25 years or 50 years, as elected by the owner.
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