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Bills · 2015-2016 Regular Session

SB 434

Became law Official bill text Atom feed

Relating to: taxes on managed forest lands, eligibility for the managed forest land program, management plans for managed forest land, sale or transfer of managed forest land, productivity of managed forest land, closed managed forest land, forest production areas, natural heritage inventory, wildlife action plans, providing an exemption from emergency rule procedures, and granting rule-making authority. (FE)

Administrative rules Animal Forestry Forestry — Taxation Natural resources, department of — Environmental protection

  1. Introduced, completed
  2. Passes Senate, completed
  3. Passes Assembly, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill makes numerous changes to the managed forest land (MFL) program

administered by the Department of Natural Resources (DNR).

Introduction

Under current law, certain forested land may be designated as MFL under a

program administered by DNR. Under this program, the owner of land designated

as MFL makes an annual acreage share payment that is lower than, and in lieu of,

the property taxes that normally would be payable. In exchange, the owner must

comply with certain forestry practices and have a management plan prepared for the

land. The owner must also open the MFL to the public for hunting, fishing, hiking,

sight-seeing, and cross-country skiing, but may designate up to a certain number

of acres as being closed to the public. For MFL that is designated as closed, the owner

must pay an additional closed acreage fee. An owner seeking to have land designated

as MFL submits an application to DNR that contains a management plan for the

land. If the MFL meets the eligibility requirements under the program, which

include minimum acreage requirements and requirements as to how much

merchantable timber can be produced on the land, DNR approves the application

and issues an order designating the land as MFL. An owner may choose to have the

order last 25 or 50 years.

A similar program exists for land designated as forest croplands (FCL). Since

July 1985, no new land may be subject to the FCL program. However, there is forest

land that is currently in this program since the designations last for 25 or 50 years.

Taxes and fees

Under current law, an owner pays a severance tax for wood products removed

from FCL and a yield tax for merchantable timber cut from MFL. This bill eliminates

both taxes.

Under current law, subject to limitations, land may be withdrawn from the

MFL program with payment of a withdrawal tax. The withdrawal tax is the higher

of two amounts: the amount of past tax liability, less the taxes paid, or 5 percent of

the fair market value of the merchantable timber on the land, less the taxes paid.

Variations on this method of calculating the withdrawal taxes are used depending

on when the land was designated as MFL, how long the land has been designated as

MFL, and whether the MFL is subject to an original order or an order that has been

renewed. Under this bill, those methods are replaced with a single method of

calculating this tax: the total net property tax rate imposed by the municipality in

which the land is located is multiplied by the assessed value of the land being

withdrawn, with the result then multiplied by ten years, or the number of years the

MFL was subject to the order, whichever is fewer.

Under current law, the amount that is collected as closed acreage fees is

collected by the applicable taxation district and paid to the applicable county, which

pays these amounts to DNR for deposit into the conservation fund. This bill requires

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Moulton (R) , Tiffany (R)

10 cosponsors

Czaja (R) , E. Brooks (R) , Edming (R) , Jarchow (R) , Mursau (R) , Quinn (R) , Ripp (R) , Steffen (R) , Swearingen (R) , T. Larson (R)

Votes

Senate: Report adoption of Senate Amendment 1 recommended by Committee on Sporting Heritage, Mining, and Forestry, Ayes 4, Noes 1

Passed 4–1 Jan 14, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report passage as amended recommended by Committee on Sporting Heritage, Mining, and Forestry, Ayes 3, Noes 2

Passed 3–2 Jan 14, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report introduction of Senate Amendment 1 to Senate Amendment 3 by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 8, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report introduction of Senate Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0

Passed 16–0 Feb 8, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report introduction of Senate Substitute Amendment 1 by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 8, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report adoption of Senate Amendment 1 to Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 12, Noes 3

Passed 12–3 Feb 8, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 12, Noes 3

Passed 12–3 Feb 8, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report adoption of Senate Amendment 1 to Senate Amendment 3 recommended by Joint Committee on Finance, Ayes 12, Noes 3

Passed 12–3 Feb 8, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report adoption of Senate Amendment 3 recommended by Joint Committee on Finance, Ayes 12, Noes 3

Passed 12–3 Feb 8, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report adoption of Senate Substitute Amendment 1 recommended by Joint Committee on Finance, Ayes 12, Noes 3

Passed 12–3 Feb 8, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report passage as amended recommended by Joint Committee on Finance, Ayes 12, Noes 3

Passed 12–3 Feb 8, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Senate Amendment 2 to Senate Substitute Amendment 1 laid on table, Ayes 19, Noes 13

Passed 19–13 Feb 9, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Read a third time and passed, Ayes 20, Noes 11

Passed 20–11 Feb 9, 2016 official source full page

Not voting · 2

Assembly: Read a third time and concurred in, Ayes 62, Noes 32, Paired 2

Passed 62–32 Feb 18, 2016 official source full page

Aye · 62

Not voting · 3

Assembly: Assembly Amendment 1 laid on table, Ayes 61, Noes 34

Passed 61–34 Feb 18, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Assembly Amendment 2 laid on table, Ayes 62, Noes 33

Passed 62–33 Feb 18, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Full history

  1. Dec 7, 2015 · Senate

    Introduced by Senators Tiffany and Moulton; cosponsored by Representatives Mursau, T. Larson, E. Brooks, Swearingen and Czaja

  2. Dec 7, 2015 · Senate

    Read first time and referred to Committee on Sporting Heritage, Mining, and Forestry

  3. Dec 9, 2015 · Senate

    Public hearing held

  4. Dec 18, 2015 · Senate

    Fiscal estimate received

  5. Jan 6, 2016 · Senate

    Fiscal estimate received

  6. Jan 8, 2016 · Senate

    Representative Quinn added as a cosponsor

  7. Jan 8, 2016 · Senate

    Representative Edming added as a cosponsor

  8. Jan 8, 2016 · Senate

    Representative Jarchow added as a cosponsor

  9. Jan 8, 2016 · Senate

    Representative Steffen added as a cosponsor

  10. Jan 8, 2016 · Senate

    Representative Ripp added as a cosponsor

  11. Jan 12, 2016 · Senate

    Senate Amendment 1 offered by Senator Tiffany

  12. Jan 14, 2016 · Senate

    Executive action taken

  13. Jan 14, 2016 · Senate

    Report adoption of Senate Amendment 1 recommended by Committee on Sporting Heritage, Mining, and Forestry, Ayes 4, Noes 1

  14. Jan 14, 2016 · Senate

    Report passage as amended recommended by Committee on Sporting Heritage, Mining, and Forestry, Ayes 3, Noes 2

  15. Jan 14, 2016 · Senate

    Available for scheduling

  16. Jan 19, 2016 · Senate

    Senate Amendment 1 to Senate Amendment 1 offered by Senator Tiffany

  17. Jan 21, 2016 · Senate

    Senate Amendment 2 offered by Senator Tiffany

  18. Feb 1, 2016 · Senate

    Senate Amendment 3 offered by Senator Tiffany

  19. Feb 2, 2016 · Senate

    Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

  20. Feb 4, 2016 · Senate

    LRB correction (Senate Amendment 3)

  21. Feb 8, 2016 · Senate

    Report introduction of Senate Amendment 1 to Senate Amendment 3 by Joint Committee on Finance, Ayes 15, Noes 0

  22. Feb 8, 2016 · Senate

    Report introduction of Senate Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0

  23. Feb 8, 2016 · Senate

    Report introduction of Senate Substitute Amendment 1 by Joint Committee on Finance, Ayes 15, Noes 0

  24. Feb 8, 2016 · Senate

    Report adoption of Senate Amendment 1 to Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 12, Noes 3

  25. Feb 8, 2016 · Senate

    Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 12, Noes 3

  26. Feb 8, 2016 · Senate

    Report adoption of Senate Amendment 1 to Senate Amendment 3 recommended by Joint Committee on Finance, Ayes 12, Noes 3

  27. Feb 8, 2016 · Senate

    Report adoption of Senate Amendment 3 recommended by Joint Committee on Finance, Ayes 12, Noes 3

  28. Feb 8, 2016 · Senate

    Report adoption of Senate Substitute Amendment 1 recommended by Joint Committee on Finance, Ayes 12, Noes 3

  29. Feb 8, 2016 · Senate

    Report passage as amended recommended by Joint Committee on Finance, Ayes 12, Noes 3

  30. Feb 8, 2016 · Senate

    Available for scheduling

  31. Feb 8, 2016 · Senate

    Placed on calendar 2-9-2016 pursuant to Senate Rule 18(1)

  32. Feb 9, 2016 · Senate

    Senate Amendment 1 to Senate Substitute Amendment 1 offered by Senator Bewley

  33. Feb 9, 2016 · Senate

    Senate Amendment 5 offered by Senators Vinehout, Miller, Erpenbach, L. Taylor, Risser, Lassa, Hansen, Wirch, Carpenter, Ringhand and Bewley

  34. Feb 9, 2016 · Senate

    Read a second time

  35. Feb 9, 2016 · Senate

    Placed on the foot of the 11th order of business on the calendar of 2-9-2016

  36. Feb 9, 2016 · Senate

    Senate Amendment 1 to Senate Substitute Amendment 1 laid on table

  37. Feb 9, 2016 · Senate

    Senate Substitute Amendment 1 adopted

  38. Feb 9, 2016 · Senate

    Senate Amendment 2 to Senate Substitute Amendment 1 offered by Senators Vinehout, Miller, Erpenbach, L. Taylor, Risser, Lassa, Hansen, Wirch, Carpenter, Ringhand and Bewley

  39. Feb 9, 2016 · Senate

    Senate Amendment 2 to Senate Substitute Amendment 1 laid on table, Ayes 19, Noes 13

  40. Feb 9, 2016 · Senate

    Ordered to a third reading

  41. Feb 9, 2016 · Senate

    Rules suspended

  42. Feb 9, 2016 · Senate

    Read a third time and passed, Ayes 20, Noes 11

  43. Feb 9, 2016 · Senate

    Ordered immediately messaged

  44. Feb 9, 2016 · Assembly

    Received from Senate

  45. Feb 12, 2016 · Assembly

    Read first time and referred to committee on Rules

  46. Feb 16, 2016 · Assembly

    Made a special order of business at 2:26 PM on 2-18-2016 pursuant to Assembly Resolution 29

  47. Feb 17, 2016 · Assembly

    Assembly Amendment 1 offered by Representative Milroy

  48. Feb 17, 2016 · Assembly

    Assembly Amendment 2 offered by Representative Milroy

  49. Feb 18, 2016 · Assembly

    Read a second time

  50. Feb 18, 2016 · Assembly

    Assembly Amendment 1 laid on table, Ayes 61, Noes 34

  51. Feb 18, 2016 · Assembly

    Assembly Amendment 2 laid on table, Ayes 62, Noes 33

  52. Feb 18, 2016 · Assembly

    Ordered to a third reading

  53. Feb 18, 2016 · Assembly

    Rules suspended

  54. Feb 18, 2016 · Assembly

    Read a third time and concurred in, Ayes 62, Noes 32, Paired 2

  55. Feb 18, 2016 · Assembly

    Ordered immediately messaged

  56. Feb 19, 2016 · Senate

    Received from Assembly concurred in

  57. Mar 2, 2016 · Senate

    Report correctly enrolled

  58. Mar 10, 2016 · Senate

    LRB correction

  59. Apr 13, 2016 · Senate

    Presented to the Governor on 4-13-2016

  60. Apr 14, 2016 · Senate

    Report approved by the Governor with partial veto on 4-14-2016. 2015 Wisconsin Act 358

  61. Apr 14, 2016 · Senate

    Published 4-15-2016

  62. May 17, 2016 · Senate

    Partial veto placed on calendar 5-17-2016 pursuant to Joint Rule 82 (2)(a)

  63. May 17, 2016 · Senate

    Failed to pass partial veto notwithstanding the objections of the Governor pursuant to Joint Rule 82