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Bills from the 2011–12 session

Senate Bill 126

The due date for payment of yield taxes on merchantable timber cut on damaged managed forest land and the assessment of payments per acre for damaged managed forest land

Topics: Forestry, Forestry: Taxation, Natural disaster

Stopped before the full Senate voted

The recommended passing it, but the full Senate never voted on it. To try again, a lawmaker would have to start a new bill.

  1. Introduced, passed

    Jun 10, 2011

  2. Committee, passed

    Approved

  3. Senate vote, stopped here

    Stopped here. The full Senate never voted on it.

  4. Assembly vote, not reached

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Mar 23, 2012: “Failed to pass pursuant to ⁠”

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What it would have done

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

Under current law, the Department of Natural Resources (DNR) administers the managed forest land (MFL) program that exempts a landowner from payment of municipal property taxes on land in the MFL program in exchange for the landowner's payment of an acreage share, which is lower than the municipal property tax, and for the landowner's compliance with approved forestry and other conservation practices. The acreage share is generally determined based on an amount equal to a percentage of the average statewide property tax per acre. The duration of an MFL order may be either 25 or 50 years. Current law also requires an MFL owner who cuts merchantable timber on the land to pay a yield tax that is equal to 5 percent of the stumpage value of that timber. "Stumpage value" is the value of timber before it is cut as established in rules promulgated by DNR.

This bill allows an MFL owner to request that DNR extend the due date for the payment of yield taxes on the land under certain circumstances. An owner is eligible for an extension if a catastrophic event caused at least a 50 percent reduction in the total stumpage value of the merchantable timber on all of the tracts of land for which the owner requests an extension, if the tracts of land for which the extension is requested constitute at least 15 percent of the land under the owner's MFL order, and if a DNR forester certifies that the owner is eligible for the extension. The bill defines a "catastrophic event" as damage caused by fire, ice, snow, wind, flooding, insects, or disease. If the request is approved, DNR must extend the due date for the payment of the yield taxes on the affected land for ten years.

Read the full summary

The bill also allows an MFL owner whose land was affected by a catastrophic event to pay, for ten years, the annual per acreage amount established at the time of the catastrophic event rather than the amount that would otherwise be payable.

Under the bill, an MFL owner may pay this alternative amount if the land qualifies for an extension of the due date for the payment of yield taxes based on a catastrophic event, if the catastrophic event occurred within the 15 years immediately preceding the expiration of the owner's MFL order for the land, and if the land continues to be subject to an MFL order for the relevant ten years.

Who's behind it

3 senators are its ⁠. All 3 are Democrats.

3 more lawmakers ⁠.

See all 6 names

Authors (3)

Signed on in support (3)

What it would cost

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

Versions and amendments

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

How lawmakers voted

There was one vote on this bill.

Senate Committee on Agriculture vote on an amendment

Passed, 7 to 0 · Jan 20, 2012

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report introduction and adoption of Senate Amendment 1 recommended by committee on Agriculture, Forestry, and Higher Education, Ayes 7, Noes 0 by committee on Agriculture, Forestry, and Higher Education”. Official record · This vote on its own page

What happened

  1. Mar 23, 2012

    The session ended, and the bill died with it.

  2. Jan 20, 2012

    The committee voted to recommend passing it, 7 to 0.

  3. Jan 10, 2012

    The committee held a public hearing.

  4. Jul 21, 2011

    A state agency sent in its estimate of the cost.

  5. Jun 17, 2011

    A state agency sent in its estimate of the cost.

  6. Jun 10, 2011

    Sent to the Senate Committee on Agriculture, Forestry, and Higher Education.

  7. Jun 10, 2011

    Introduced in the Senate.

See the official record, word for word
  1. Jun 10, 2011 · Senate

    Introduced by Senators Lassa, Holperin and Hansen;Cosponsored by Representatives Spanbauer, Turner and Berceau

  2. Jun 10, 2011 · Senate

    Read first time and referred to committee on Agriculture, Forestry, and Higher Education

  3. Jun 17, 2011 · Senate

    Fiscal estimate received

  4. Jul 21, 2011 · Senate

    Fiscal estimate received

  5. Jan 10, 2012 · Senate

    Public hearing held

  6. Jan 19, 2012 · Senate

    Executive action taken

  7. Jan 20, 2012 · Senate

    Report introduction and adoption of Senate Amendment 1 recommended by committee on Agriculture, Forestry, and Higher Education, Ayes 7, Noes 0 by committee on Agriculture, Forestry, and Higher Education

  8. Jan 20, 2012 · Senate

    Report passage as amended recommended by committee on Agriculture, Forestry, and Higher Education, Ayes 7, Noes 0

  9. Jan 20, 2012 · Senate

    Available for scheduling

  10. Mar 23, 2012 · Senate

    Failed to pass pursuant to Senate Joint Resolution 1

Terms on this page

Committee

A small group of lawmakers that looks at a bill first. Most bills never leave committee.

More in the glossary

Senate Joint Resolution 1

The session's calendar. Any bill not passed by its last voting day dies.

Official term: Failed to pass pursuant to SJR 1. More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis. More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor. More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor. More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate. More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote. More in the glossary

From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source

Committee

A small group of lawmakers that looks at a bill first. Most bills never leave committee.

More in the glossary

Senate Joint Resolution 1

The session's calendar. Any bill not passed by its last voting day dies.

Official term: Failed to pass pursuant to SJR 1

More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis

More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor

More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate

More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote

More in the glossary