The exception to the assessment of withdrawal taxes and fees against a landowner who transfers ownership of managed forest land for siting a public safety communications tower

What it does

Summary by the Legislative Reference Bureau, the Legislature's nonpartisan drafting office. It's their wording, not ours.

Under the Managed Forest Land (MFL) Program, the owner of land that meets certain requirements as to size and the amount of timber on the land may apply to have the Department of Natural Resources (DNR) designate the land as MFL. The owner of such land then makes an annual payment that is lower than, and in lieu of, the property taxes that normally would be payable on the land. In exchange, the owner must comply with certain forestry practices and may keep a specific area closed to public access; the remainder of the land must be kept open for recreational activities consisting of hunting, fishing, hiking, sight-seeing, and cross-country skiing. Land is not eligible for designation as MFL if more than 20 percent of the land is unsuitable for producing merchantable timer, it is developed for commercial recreation, for industry, or for any other use that DNR determines is incompatible with the practice of forestry, or it is developed for a human residence.

Current law provides that DNR may, at the request of an owner of managed forest land or of the governing body of any municipality in which any managed forest land is located, or at its own discretion, investigate to determination whether the designation as MFL should be withdrawn. Among the reasons why DNR may order the withdrawal of all or a part of a parcel of MFL is for the failure of the land to conform to an eligibility requirement. If DNR issues an order withdrawing land as MFL, it must assess against the owner a withdrawal tax and a withdrawal fee unless certain exceptions apply. Among the exceptions is an exception for an owner who transfers ownership of managed forest land for a public road or railroad or utility right-of-way. This bill expands the exceptions so that DNR may not assess a withdrawal tax or a withdrawal fee against an owner who transfers ownership of MFL to a county, city, village, or town for siting a public safety communications tower if DNR orders the withdrawal on or after September 22, 2009.

Who's behind it

4 senators are its authors⁠. 3 are Democrats and 1 is a Republican.

10 more lawmakers signed on in support⁠.

What it would cost

State agencies filed a cost estimate. Each opens as a PDF from the Legislature.

• Fiscal Estimate From DNR
• Fiscal Estimate From DOR

Versions and amendments

Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.

• Amendment SA1-SB408
• Amendment SA2-SB408
• LC Amendment Memo