Farmland Preservation Program

Farmland Preservation ProgramThe purpose of the Farmland Preservation Program is to help local governments that want to preserve farmland through local planning and zoning, and to provide tax relief to farmers who participate. Farmers can qualify for tax relief if they sign a contract agreeing to keep their land in agriculture and by complying with conservation standards.

Farmers with signed agreements are eligible for tax credits or refunds against their state income tax. The income tax credit is based on household income and property tax. The household income includes: the net farm income; any non-farm income; and any other miscellaneous sources of income; non-farm business losses; and farm depreciation of $25,000. Property taxes up to $6,000 are eligible for relief and the maximum credit is $4,200. Basically, the higher the property tax, the higher the tax credit, and the lower the income, the higher the credit.

Households whose incomes are too high for the formula credit are eligible for a minimum credit of 10 percent of property taxes. The maximum amount of property taxes eligible for the 10 percent credit is $6,000. A person with a tax bill of $6,000 or more would be eligible for a $600 tax credit.

Who is eligible?

Land:

  • Parcel must be 35 acres or larger
  • Land must produce gross farm receipts of $6,000 in the last year or $18,000 in the past three years or 35 acres or more enrolled in the Federal Conservation Reserve Program
  • Land must be farmed in compliance with County soil and water conservation standards

Individual:

  • Must be the farm owner
  • Must be a resident of Wisconsin

Program Provisions

Benefits:

  • Landowner is made eligible for a State income tax credit
  • Landowner is protected from special assessments (sewer, utilities, etc.)
  • Conflicting non-farm uses cannot occur nearby unless the land is rezoned

Requirements:

  • Land must be kept in Ag use
  • Only farm structures can be built (including housing for farmers, farm workers, and parents or children of the farm owner)
  • Conditional uses or special exceptions are limited to Ag-related, religious, utility, institutional, or governmental uses

For more information on the specifics of the program, contact the Washburn Count LWCD at (715) 468-4654.

Washburn County Government, Wisconsin