Soil and Water Conservation Compliance
Under the Working Lands Program, farmers who claim a farmland preservation tax credit must comply with state soil and water conservation standards.
Starting with tax year 2010, farmers cannot claim the farmland preservation tax credit under the new program, unless they certify on their tax returns that they are in compliance with state conservation standards. In order for a claimant to certify compliance on a tax return, the claimant’s farm must:
- Comply with the NR 151 state agricultural performance standards and prohibitions incorporated into ATCP 50, OR
- Have a performance schedule designed to meet state conservation standards by a specific deadline set by the county
Counties have responsibilities to monitor compliance with the standards including farm inspections at least once every 4 years. If a claimant is found out of compliance with the standards, the claimant must will take appropriate actions to address any concern, or he/she may be issued a notice of noncompliance that will notify the Department of Revenue. If the claimant once again achieves compliance, the county will notify the Department of Revenue that the claimant is eligible to receive the tax credit.
Conservation Compliance Factsheets and Guidance
New guidance will be added when ATCP 50 updates are complete.
Soil and Water Conservation Forms