Farmland Preservation

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 schedule of compliance designed to meet state conservation standards by a specific deadline set by the county (which cannot extend beyond December 31, 2015).

For those farmers who do not know their compliance status, they can remain eligible for tax credits only if they contact a conservation professional to assess their farm’s compliance status and take further actions to come into compliance if needed.

Counties have new 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 county will take appropriate actions address this concern, and in certain cases may issue a notice of noncompliance to the Department of Revenue. Once the claimant is back into compliance, the county will notify the Department of Revenue that the claimant is again eligible to receive the tax credit.

Conservation Compliance Factsheets and Guidance

• Wisconsin’s Runoff Rules: What Farmers Need to Know (2 page PDF) Provides detailed information about the state soil and water conservation standards.
• Guidance for Farmers: Farmland Preservation Program Conservation Compliance Requirements - 4 page PDF
• Tax Preparers: Information Sheet on Farmland Preservation Tax Credit Changes - 3 page PDF

Soil and Water Conservation Forms

• Certificate of Compliance (2 page Word doc or PDF or fillable Word doc)
• Notice of Noncompliance (2 page Word doc or PDF)
• Unamended Agreement Cancellation of Notice of Noncompliance (2 page Word doc or PDF)
• Unamended Agreement Notice of Noncompliance (2 page Word doc or PDF)
• Cancellation of Notice of Noncompliance (2 page Word doc or PDF)
• Model Annual Owner Certification (3 page Word doc or PDF)
• Model Farm Inspection (2 page Word doc or PDF)
• DATCP County Review (2 page Word doc or PDF)
• NM Checklist (1 page Word or PDF)
• NM Plan Review (1 page Word or PDF)