Farmland Preservation: Information for Tax Preparers

A landowner may be eligible to claim under Schedule FC-A if: 

  • They are Wisconsin residents. A corporation claiming the credit must be incorporated under Wisconsin laws. 
  • Their land is located in a certified farmland preservation zoning district, covered by a farmland preservation agreement signed or modified after July 1, 2009, or both.
  • Their land produced at least $6,000 in gross farm revenue in the previous year or $18,000 in the previous three years. Gross farm revenue may not include rent reciepts. 
  • The previous year's property taxes are paid in full. 
  • They have a certificate of compliance from the county land conservation comittee. In tax year 2016, landowners will have to list their certificate of compliance number on FC-A when filing their claim. Landowners should contact their County Land Conservation Department if they need a copy of their certificate of compliance. 
Schedule FC is for landowners with farmland preservation agreements signed before July 1, 2009 or under 2009 WI Act 374 which have not been modified. Fewer landowners should be using this form each year. 
Sample of Pre-2009 Farmland Preservation Agreement
Sample of Agreement signed under 2009 WI Act 374

Under schedule FC, a landowner may not claim the farmland preservation tax credit on lands enrolled in MFL.

Under Schedule FC-A, a landowner may claim the farmland preservation tax credit on lands enrolled in MFL if the land is located in a certified farmland preservation zoning district or covered by a farmland preservation agreement signed or modified after July 1, 2009.​

In order to claim the farmland preservation tax credit, a​n individual (and if applicable, the individual's spouse) must not claim homestead credit or veterans and surviving spouses tax credit for the same filing year.​
Landowners may not claim the farmland preservation credit unless they certify on their tax returns that they are in compliance with state soil and water conservation standards. Beginning with tax year 2016, landowners will need to list their certificate of compliance number on Schedule FC-A to demonstrate that they are in compliance. If a claimant is found to be out of compliance with the standards, the claimant must take action to address the issue identified or they may be issued a notice of noncompliance by the county.
Notices of noncompliance are submitted to the Department of Revenue and inform the department that an individual or entity is not eligible to claim the credit. A notice of noncompliance may be cancelled if the landowner comes back into compliance.