77.88 Withdrawal; transfer of ownership; nonre(am) Transferred land; requirements not met. If the land newal. (1) WITHDRAWAL BY DEPARTMENT ORDER. (a) The department may, at the request of the owner of managed forest transferred under par. (a) does not meet the eligibility requireland or of the governing body of any municipality in which any ments under s. 77.82 (1) (a), (ag), and (b), the department shall managed forest land is located, or at its own discretion, investi- issue an order withdrawing the land from managed forest land designation and may assess against the owner a withdrawal tax gate to determine whether the designation as managed forest land under sub. (5) and the withdrawal fee under sub. (5m). should be withdrawn. Except as provided in par. (am), the de(b) Remaining land; requirements met. If the land remaining partment shall notify the owner of the land and the mayor of the city, the chairperson of the town, or the president of the village in after a transfer under par. (a) meets the eligibility requirements under s. 77.82 (1) (a), (ag), and (b), the remaining land shall conwhich the land is located of the investigation. tinue to be designated as managed forest land. (am) If a city or village is organized under subch. I of ch. 64, (c) Remaining land; requirements not met. If the land rethe department shall notify the president of the city council or maining after a transfer under par. (a) does not meet the eligibility village board of any investigation under par. (a). requirements under s. 77.82 (1) (a), (ag), and (b), the department (b) Following an investigation under par. (a), the department shall issue an order withdrawing the land and may assess against may order the withdrawal of all or any part of a parcel of managed the owner the withdrawal tax under sub. (5) and the withdrawal forest land for any of the following reasons: fee under sub. (5m). Notwithstanding s. 77.90, the owner is not 1. Failure of the land to conform to an eligibility requirement entitled to a hearing on an order withdrawing land under this under s. 77.82 (1). paragraph. 2. The owner’s failure to comply with this subchapter or the (d) Transfer of unenrolled land. If the owner of a tract of land management plan. under s. 77.82 (1) (ag) 1. b. sells or otherwise transfers land 3. Cutting by the owner in violation of s. 77.86. within the tract that is not subject to a managed forest land order, 4. The owner’s development or use of any part of the parcel the transferee shall notify the department of the transfer. for a purpose which is incompatible with the purposes specified (2m) DAMAGE TO LAND. (a) If a parcel of managed forest in s. 77.80. land has been damaged by a natural disaster, the owner of the par5. The owner’s posting of signs or otherwise denying access cel may notify the department, and the department shall establish to open managed forest land. a period of time that the owner of the parcel will have to restore (c) If the department determines that land should be with- the productivity of the land so that it meets the requirements undrawn, it shall issue an order withdrawing the land as managed der s. 77.82 (1) (a) 2. forest land and shall assess against the owner the tax under sub. (b) If the owner fails to complete the restoration in the appli(5) and the withdrawal fee under sub. (5m). cable period of time, the owner may request that the department SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES
withdraw all or part of the land in accordance with sub. (3), (3k), or (3L), or the department may proceed with a withdrawal by department order under sub. (1). (c) The department may promulgate a rule that establishes criteria to be used by the department for determining the length of time that an owner shall have to complete the restoration. (3) VOLUNTARY WITHDRAWAL; TOTAL OR PARTIAL. (am) Entire parcels. Upon request of an owner of managed forest land to withdraw an entire parcel of managed forest land, the department shall issue an order withdrawing the land and shall assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). (b) Parts of parcels. Upon request of an owner of managed forest land to withdraw part of a parcel of managed forest land, the department shall issue an order withdrawing the land subject to the request and shall assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m) if all of the following apply: 1. The land to be withdrawn is one of the following: a. All of the owner’s managed forest land within a quarterquarter section. b. All of the owner’s managed forest land within a government lot or fractional lot as determined by the U.S. government survey plat. 2. The land remaining after the withdrawal will continue to meet the eligibility requirements under s. 77.82 (1). (d) Ferrous mining site. If the land being withdrawn under this subsection is within a proposed ferrous mining site, the department shall issue the order within 30 days after receiving the request. (3j) VOLUNTARY WITHDRAWAL; OTHER CONSTRUCTION. (a) Except as provided in par. (b), upon the request of an owner of managed forest land to withdraw part of a parcel of the owner’s land, the department shall issue an order withdrawing the land subject to the request if all of the following apply: 1. The purpose for which the owner requests that the department withdraw the land is for a construction site. 2. The land to be withdrawn is not less than one acre and not more than 5 acres. Partial acres may not be withdrawn. 3. If the land is subject to a city, village, town, or county zoning ordinance that establishes a minimum acreage for ownership of land or for a construction site, the owner requests that the department withdraw not less than that minimum acreage. 4. The land remaining after withdrawal meets the eligibility requirements under s. 77.82 (1) (a), (ag), and (b). (b) 1. For land that is designated as managed forest land under an order with a term of 25 years, the department may not issue an order of withdrawal under par. (a) if the department has previously issued an order of withdrawal under par. (a) from that parcel of managed forest land during the term of the order. 2. For land that is designated as managed forest land under an order with a term of 50 years, the department may not issue an order of withdrawal under par. (a) if the department has previously issued 2 orders of withdrawal under par. (a) from that parcel of managed forest land during the term of the order. (c) Upon issuance of an order withdrawing land under this subsection, the department shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). (3k) VOLUNTARY WITHDRAWAL; PRODUCTIVITY. Upon the request of an owner of managed forest land to withdraw part of a parcel of the owner’s land, the department shall issue an order of withdrawal if the department determines that the parcel is unable to produce merchantable timber in the amount required under s.
77.88 AND FEES 77.82 (1) (a) 2. or (ag) 2. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed. The order shall withdraw only the number of acres that is necessary for the parcel to resume its ability to produce the required amount, except that all of the following apply: (a) If the land remaining in the parcel after the requested withdrawal does not meet the eligibility requirements under the order designating the managed forest land, the withdrawal order shall withdraw the entire parcel. (b) If the land subject to a managed forest land order after the requested withdrawal does not meet the eligibility requirements under that managed forest land order, the withdrawal order shall withdraw all land under that managed forest land order. (3L) VOLUNTARY WITHDRAWAL; SUSTAINABILITY. Upon the request of an owner of managed forest land to withdraw part of a parcel of the owner’s land, the department shall issue an order of withdrawal if the department determines that the parcel is unsuitable, due to environmental, ecological, or economic concerns or factors, for the production of merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed. The order shall withdraw only the number of acres that is necessary for the parcel to resume its sustainability to produce merchantable timber, except that all of the following apply: (a) If the land remaining in the parcel after the requested withdrawal does not meet the eligibility requirements under the order designating the managed forest land, the withdrawal order shall withdraw the entire parcel. (b) If the land subject to a managed forest land order after the requested withdrawal does not meet the eligibility requirements under that managed forest land order, the withdrawal order shall withdraw all land under that managed forest land order. (3m) WITHDRAWAL FOR FAILURE TO PAY PERSONAL PROPERTY TAXES. If an owner of managed forest land has not paid the personal property tax due for a building on managed forest land before the February settlement date under s. 74.30 (1), the municipality in which the building is located shall certify to the department that a delinquency exists and shall include the legal description of the managed forest land on which the building is located in the certification. Immediately after receiving the certification, the department shall issue an order withdrawing the land as managed forest land and shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this subsection. (4m) EXPIRATION OF ORDERS. The department shall maintain a list of orders designating managed forest lands that have expired. The department shall add a parcel to the list within 30 days after the date of expiration. For each expired order, the list shall provide a description of the land and shall identify each municipality in which the managed forest land is located. (5) WITHDRAWAL TAX. The withdrawal tax shall be determined as follows: (ac) Calculation of past tax liability. For purposes of this subsection, the amount of past tax liability for land to be withdrawn from the managed forest land program, except for land that is part of a large property, shall be calculated by multiplying the total net property tax rate in the municipality in which managed forest land to be withdrawn is located in the year prior to the year in which an order withdrawing the land is issued by an amount equal to the assessed value of the land for that same year, as calculated by the department of revenue, and by then multiplying that product by 10 or by the number of years the land was designated as managed forest land, whichever number is fewer. (ae) Tax liability; general. Except as provided in par. (am), for land withdrawn during a managed forest land order, the with- Updated 23-24 Wis. Stats. 66 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES drawal tax shall equal the amount of past tax liability under par. 3. Transfers ownership of or leases not more than 10 acres of (ac) that is applicable to the land. managed forest land to a county, city, village, or town for siting a (af) Tax liability; large property. Except as provided in par. public safety communications tower. (am), for land that is part of a large property that is withdrawn 4. Transfers ownership of managed forest land for a public during a managed forest land order, the withdrawal tax shall be purpose to a city, village, town, or county that is a taxing jurisdicthe higher of the following: tion, as defined under s. 70.114 (1) (f), for the land. 1. An amount equal to the past tax liability multiplied by the (b) The department may not order withdrawal of land remainnumber of years the land was designated as managed forest land, ing after a transfer of ownership is made under par. (a) or after a less any amounts paid by the owner under s. 77.84 (2) (a), (am), lease is entered into under par. (a) 3. unless the remainder fails to and (bp). meet the eligibility requirements under s. 77.82 (1). 2. Five percent of the stumpage value of the merchantable (9) ORDER; MISCELLANEOUS PROVISIONS. (a) Each withtimber on the land, less any amounts paid by the owner under s. drawal order issued under this section shall include the legal de77.84 (2) (a), (am), and (bp). scription of the land withdrawn. (am) Converted forest croplands. For land that is withdrawn (b) The department shall notify the owner in writing of the within 10 years after the date on which an initial managed forest withdrawal order, stating the reason for the withdrawal. land order was issued under s. 77.82 (8) for an application ap(c) The department shall mail a copy of the withdrawal order proved under s. 77.82 (7) (d), the withdrawal tax shall be the to each person specified under s. 77.82 (8). higher of the following: (d) 1. Except as provided in subd. 2., a withdrawal order is1. The amount calculated under par. (ae) or (af). sued before December 15 of any year takes effect on the January 2. The amount calculated under s. 77.10 (2) that would have 1 after the date of issuance, and a withdrawal order issued on or applied to the land on the date on which the order was issued for after December 15 of any year takes effect on the 2nd January 1 the land under s. 77.82 (8). after the date of issuance. (5g) ESTIMATES OF WITHDRAWAL TAX. (a) Upon the request 2. An order that is issued for a withdrawal of land that is loof an owner of managed forest land, the department of revenue, cated within a proposed ferrous mining site takes effect on the with the assistance of the department, shall prepare an estimate of date the order is issued. the amount of withdrawal tax that would be assessed under sub. (e) If less than a total parcel of managed forest land is with(5) if the department were to issue an order to withdraw the land drawn, the department shall amend the order under s. 77.82 and under this section. the management plan to correct the description of the remaining (b) A request from an owner under this subsection shall be ac- land. companied by a nonrefundable fee payable to the department of (10) APPLICABLE TAXES. Chapter 70 applies to any land revenue of either $100 or the alternative nonrefundable fee calcu- withdrawn from the managed forest land program under this lated under par. (c), whichever is greater. section. (c) The alternative nonrefundable fee shall be calculated by (11) LIABILITY FOR PREVIOUS TAXES. Withdrawal of land multiplying the total number of whole and partial acres by $5. under this section does not affect the liability of the owner for (5m) WITHDRAWAL FEE. The withdrawal fee assessed by the previously levied taxes under s. 77.84. department under subs. (1) (c), (2) (ac) 2., (am), and (c), (3), and History: 1985 a. 29; 1991 a. 39; 1993 a. 16, 131; 1995 a. 27; 1999 a. 150 s. 672; 2003 a. 228; 2005 a. 64, 299; 2009 a. 186, 365; 2013 a. 20, 81; 2015 a. 358; 2017 a. (3m) shall be $300. 59; 2021 a. 230. (6) DETERMINATION OF STUMPAGE VALUE. In determining The withdrawal provision of sub. (2) (f) is directory upon the Department of Natthe stumpage value of merchantable timber for purposes of this ural Resources and therefore does not require the department to withdraw the subject property from the managed forest land program due to noncompliance with cersection, an estimator agreed upon by the parties or, if they cannot tification requirements. Warnecke v. Estate of Warnecke, 2006 WI App 62, 292 agree, a forester appointed by a judge of the circuit court in the Wis. 2d 438, 713 N.W.2d 109, 05-0021. county in which the land is located shall estimate the volume of merchantable timber on the land. The estimate obtained shall be 77.883 Ferrous mining. (1) The department may not issue final. The department shall determine the current stumpage an order of withdrawal under s. 77.88 (1) based on the cutting of value of the merchantable timber, based on the applicable timber or other activities on managed forest land if all of the folstumpage value established under s. 77.91 (1). The owner shall lowing requirements are met: (a) The cutting or activity is necessary to engage in bulk sampay the entire cost of obtaining the estimate. (7) PAYMENT; DELINQUENCY. Taxes under sub. (5) and fees pling, as defined in s. 295.41 (7). (b) The area that will be affected by the cutting or the activity under sub. (5m) are due and payable to the department on the last day of the month following the effective date of the withdrawal does not exceed 5 acres. (c) A bulk sampling plan has been filed with the department order. Amounts received shall be credited to the conservation fund. If the owner of the land fails to pay the tax or fee, the de- under s. 295.45 and all approvals that are required for bulk sampartment shall certify to the taxation district clerk the amount pling have been issued by the department. due. The taxation district clerk shall enter the delinquent amount (d) The revegetation plan that is part of the bulk sampling plan on the property tax roll as a special charge. described under par. (c) includes forestry practices that will en(8) EXCEPTION. (a) No withdrawal tax or withdrawal fee sure that the merchantable timber and other vegetation that will may be assessed against an owner who does any of the following: be cut or otherwise affected will be restored to the greatest extent 1. Transfers ownership of managed forest land for a public possible. (2) The requirement under sub. (1) (d) does not apply to manroad or railroad or utility right-of-way. 2. Transfers ownership of managed forest land for a park, aged forest land that is within a mining site described in a preaprecreational trail, wildlife or fish habitat area or a public forest to plication notification under s. 295.465 or in an application for a the federal government, the state or a local governmental unit, as mining permit under s. 295.58. defined in s. 66.0131 (1) (a). (3) Section 77.86 (1) (c) and (d) do not apply to cutting of SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES
timber or another activity on managed forest land if all of the requirements in sub. (1) (a) to (d) are met. History: 2013 a. 1.