Date of enactment:
2023 Assembly Bill 133 Date of publication*:
2023 WISCONSIN ACT
AN ACT to amend 71.613 (2) (a), 71.613 (2) (b), 71.613 (2) (c), 91.04 (intro.) and 91.62 (1) (a); and to create 71.613
(1) (h) 4., 71.613 (2) (am), 71.613 (2) (bm), 71.613 (2) (cm), 71.613 (2) (d) and 91.04 (2) (bm) of the statutes; relating
to: farmland preservation agreements and tax credits.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1. 71.613 (1) (h) 4. of the statutes is created
to read:
71.613 (1) (h) 4. The farm is wholly or partially cov-
ered by an agricultural conservation easement purchased
under s. 93.73, except that if the farm is only partially
covered, the qualifying acres calculation includes only
those acres that are covered by the agricultural conserva-
tion easement and located in a farmland preservation
area, as defined in s. 91.01 (16), at the end of the taxable
year to which the claim relates.
SECTION 3. 71.613 (2) (a) of the statutes is amended
to read:
71.613 (2) (a) Ten dollars Except as provided in par.
(am), $10, if the qualifying acres are located in a farmland
preservation zoning district and are also subject to a
farmland preservation agreement that is entered into after
July 1, 2009.
SECTION 4. 71.613 (2) (am) of the statutes is created
to read:
71.613 (2) (am) For taxable years beginning after
December 31, 2022, the amount that may be claimed per
qualifying acre under par. (a) shall be $12.50.
SECTION 5. 71.613 (2) (b) of the statutes is amended
to read:
71.613 (2) (b) Seven dollars and 50 cents Except as
provided in par. (bm), $7.50, if the qualifying acres are
located in a farmland preservation zoning district but are
not subject to a farmland preservation agreement that is
entered into after July 1, 2009.
SECTION 6. 71.613 (2) (bm) of the statutes is created
to read:
71.613 (2) (bm) For taxable years beginning after
December 31, 2022, the amount that may be claimed per
qualifying acre under par. (b) shall be $10.
SECTION 7. 71.613 (2) (c) of the statutes is amended
to read:
71.613 (2) (c) Five dollars Except as provided in par.
(cm), $5, if the qualifying acres are subject to a farmland
preservation agreement that is entered into after July 1,
2009, but are not located in a farmland preservation zon-
ing district.
SECTION 8. 71.613 (2) (cm) of the statutes is created
to read:
71.613 (2) (cm) For taxable years beginning after
December 31, 2022, the amount that may be claimed per
qualifying acre under par. (c) shall be $10.
SECTION 9. 71.613 (2) (d) of the statutes is created to
read:
71.613 (2) (d) For taxable years beginning after
December 31, 2022, $10, if the qualifying acres are sub-
* Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor’s
partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.” − 2 −2023 Wisconsin Act 2023 Assembly Bill 133
ject to sub. (1) (h) 4., but only to the extent that such acres
are covered by an agricultural conservation easement
purchased under s. 93.73.
SECTION 11. 91.04 (intro.) of the statutes is amended
to read:
91.04 Department to report. (intro.) At least once
every 2 years, beginning not later than December 31,
2011, the department shall submit a farmland preserva-
tion report to the joint committee on finance, the standing
committees of the legislature with jurisdiction over agri-
culture under s. 13.172 (3), and the board of agriculture,
trade and consumer protection and provide copies of the
report to the department of revenue and the department
of administration. The department shall prepare the
report in cooperation with the department of revenue and
shall include all of the following in the report:
SECTION 12. 91.04 (2) (bm) of the statutes is created
to read:
91.04 (2) (bm) The amount of the tax credits per qual-
ifying acre, and the recommendations of the department
for the tax credit amounts.
SECTION 13. 91.62 (1) (a) of the statutes is amended
to read:
91.62 (1) (a) Specifies a term of at least 15 10 years.