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The Wisconsin
Farmland Preservation Program identifies and
protects agricultural areas against unplanned
development. The program is designed to
preserve agricultural land and open spaces by
promoting orderly land use planning and development,
by promoting soil and water conservation, and by
providing tax relief to farmers in the program. |
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EXCLUSIVE
AGRICULTURAL ZONING (EAZ)
In Outagamie County, 7
Townships have Exclusive Agricultural Zoning (EAZ) Ordinances. The
Towns that administer their own zoning are Black Creek, Hortonia, and
Kaukauna. Outagamie County administers the Exclusive Ag Zoning
Ordinance for Cicero, Deer Creek, Maple Creek, and Seymour. The City
of Seymour has Extraterritorial Zoning on the farmland surrounding the city,
and is eligible for the tax credit. All of the Exclusive Agriculture
Zoned areas or the Extraterritorial Zoned areas can receive 100% of the
calculated credit. |
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FARMLAND
PRESERVATION AGREEMENTS An agreement is a contract between a farmland owner and the Department of Agriculture, Trade, and Consumer Protection (DATCP)The landowner agrees to maintain the farmland in agricultural use. Agreements range from 10 to 25 year contracts and are eligible for 80% of the calculated tax credits. Outagamie
County is considered an Urban County because it has more then 100 residents
per square mile. Because of this, no new agreements can be made.
Expiring agreements can be renewed with the Land Conservation Committee's
and County Board's approval. |
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TAX CREDITS Eligible property taxes include up to $6,000 of property taxes levied on the farmland and improvements. The maximum tax credit in the Farmland Preservation Program is $4,200. In many cases household income is too high for the tax formula. In these cases, a minimum credit of 10% of the property taxes can be taken. Landowners will need to fill out Schedule FC and send it with their State Income Tax forms. They will also need a Zoning Certificate from the Zoning Department or Town Clerk in Exclusive Agricultural Zoned areas. This certifies that you are eligible for the credit. You do not need a new certificate every year, only the first year you claim the credit and any time changes in ownership takes place. For those with Agreements, send a copy of the original agreement with your tax return. Each fall, a card is sent by the Land Conservation Department for you to certify compliance with the soil and water requirements of the program. This card also informs the Land Conservation Committee that you intend to file Schedule FC. |
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TAX CREDIT PAYBACK If a Farmland Preservation Agreement is not renewed after the 1st 10 years, no tax credit payback is required. If however an agreement is terminated before the termination date, tax credits may have to be paid back for up to the past 10 years. In Exclusive Agricultural Zoning, if the zoning is changed, past tax credits for up to 10 years may need to be paid back. |
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FARMLAND PRESERVATION HISTORY IN OUTAGAMIE COUNTY
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1977-1982 The first initial agreements
were created in the State of Wisconsin.
Outagamie County was not active in these early agreements. |
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1982 - All the initial agreements in
the state expired and a few changes were made to the program, which is
essentially the same as today. This is also when some of the Towns
started to adopt Exclusive Agriculture Zoning Ordinances. Following is
a list of when the Ordinances were approved: |
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1988-1991 Department of Agriculture, Trade, and Consumer Protection allowed Urban Counties to sign Agreements for individuals in Towns without Exclusive Agriculture Zoning. 54 contracts for 7,670 acres were created in Outagamie County |
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CONSERVATION PLANS All Farmland Preservation Program Participants have a conservation plan. These plans outline soil conservation guidelines and restrictions on the property receiving the tax credit. Plans will be revised at least once every 5 years. To update your plan, please contact the Land Conservation Department. |
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ELIGIBILITY
REQUIREMENTS
In order for farmers in any county to participate in the program, the county must adopt an agricultural preservation plan which is certified by the Land and Water Conservation Board. A farmer in an "agricultural preservation or transition area" may qualify for farmland preservation tax credits if a county, town or municipality has adopted a certified exclusive agricultural use zoning ordinance. If not, a farmer in a rural county may still qualify for tax credits by entering into a farmland preservation agreement. Furthermore, in order to receive a tax credit, the farmer must be a resident of Wisconsin, own a minimum of 35 or more acres of contiguous land which produced gross farm profits of not less than $6,000 in the last year or $18,000 in the last three years, or own a parcel of 35 or more acres of which at least 35 acres are enrolled in the Conservation Reserve Program. Farming operations must be conducted in compliance with county soil and water conservation standards. (Please Note: If you rent out your farmland, the renter's gross farm profits are used to satisfy this requirement.) No structures or improvements can be made unless they are consistent with agricultural use. For a definition of agricultural use see Chapter 91 of Wisconsin State Statutes.
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