Wisconsin Statutes & Annotations
Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premie...
77.88 - Withdrawal; transfer of ownership; nonrenewal.

77.88 Withdrawal; transfer of ownership; nonrenewal.
(1) Withdrawal by department order.
(a) The department may, at the request of the 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is located, or at its own discretion, investigate to determine whether the designation as managed forest land should be withdrawn. Except as provided in par. (am), the department 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 which the land is located of the investigation.
(am) If a city or village is organized under subch. I of ch. 64, the department shall notify the president of the city council or village board of any investigation under par. (a).
(b) Following an investigation under par. (a), the department may order the withdrawal of all or any part of a parcel of managed forest land for any of the following reasons:
1. Failure of the land to conform to an eligibility requirement under s. 77.82 (1).
2. The owner's failure to comply with this subchapter or the management plan.
3. Cutting by the owner in violation of s. 77.86.
4. The owner's development or use of any part of the parcel for a purpose which is incompatible with the purposes specified in s. 77.80.
5. The owner's posting of signs or otherwise denying access to open managed forest land.
(c) If the department determines that land should be withdrawn, it shall issue an order withdrawing the land as managed forest land and shall assess against the owner the tax under sub. (5) and the withdrawal fee under sub. (5m).
(2) Sale or transfer of ownership.
(a) Authority to transfer. An owner may sell or otherwise transfer ownership of all or part of a parcel of the owner's managed forest land.
(ac) Transferred land; requirements met.
1. If the land transferred under par. (a) meets the eligibility requirements under s. 77.82 (1) (a), (ag), and (b), the land shall continue to be designated as managed forest land if the transferee, within 30 days after a transfer of ownership, files a form provided by the department signed by the transferee. By signing the form, the transferee certifies to the department an intent to comply with the existing management plan for the land and any amendments to the plan. The transferee shall provide proof that each person holding any encumbrance on the land agrees to the designation. The transferee may designate an area of the transferred land closed to public access as provided under s. 77.83. The department shall issue an order continuing the designation of the land as managed forest land under the new ownership. The transferee shall pay a $100 fee that will accompany the report. The fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different amount of the fee as may be established under subd. 2. shall be credited to the appropriation under s. 20.370 (2) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).
2. The department may establish by rule a different amount of each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (2) (cr). The amount shall be equal to the average expense to the department of recording an order issued under this subchapter.
3. If the transferee does not provide the department with the certification required under subd. 1., the department shall issue an order withdrawing the land and shall assess against the transferee the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the transferee is not entitled to a hearing on an order withdrawing land under this subdivision.
(am) Transferred land; requirements not met. If the land transferred under par. (a) does not meet the eligibility requirements under s. 77.82 (1) (a), (ag), and (b), the department shall issue an order withdrawing the land from managed forest land designation and may assess against the owner a withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).
(b) Remaining land; requirements met. If the land remaining after a transfer under par. (a) meets the eligibility requirements under s. 77.82 (1) (a), (ag), and (b), the remaining land shall continue to be designated as managed forest land.
(c) Remaining land; requirements not met. If the land remaining after a transfer under par. (a) does not meet the eligibility requirements under s. 77.82 (1) (a), (ag), and (b), the department shall issue an order withdrawing the land and may assess against the owner 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 paragraph.
(d) Transfer of unenrolled land. If the owner of a tract of land under s. 77.82 (1) (ag) 1. b. sells or otherwise transfers land within the tract that is not subject to a managed forest land order, the transferee shall notify the department of the transfer.
(2m) Damage to land.
(a) If a parcel of managed forest land has been damaged by a natural disaster, the owner of the parcel may notify the department, and the department shall establish a period of time that the owner of the parcel will have to restore the productivity of the land so that it meets the requirements under s. 77.82 (1) (a) 2.
(b) If the owner fails to complete the restoration in the applicable period of time, the owner may request that the department 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 quarter-quarter 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. 77.82 (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 withdrawal tax shall equal the amount of past tax liability under par. (ac) that is applicable to the land.
(af) Tax liability; large property. Except as provided in par. (am), for land that is part of a large property that is withdrawn during a managed forest land order, the withdrawal tax shall be the higher of the following:
1. An amount equal to the past tax liability multiplied by the number of years the land was designated as managed forest land, less any amounts paid by the owner under s. 77.84 (2) (a), (am), and (bp).
2. Five percent of the stumpage value of the merchantable timber on the land, less any amounts paid by the owner under s. 77.84 (2) (a), (am), and (bp).
(am) Converted forest croplands. For land that is withdrawn within 10 years after the date on which an initial managed forest land order was issued under s. 77.82 (8) for an application approved under s. 77.82 (7) (d), the withdrawal tax shall be the higher of the following:
1. The amount calculated under par. (ae) or (af).
2. The amount calculated under s. 77.10 (2) that would have applied to the land on the date on which the order was issued for the land under s. 77.82 (8).
(5g) Estimates of withdrawal tax.
(a) Upon the request of an owner of managed forest land, the department of revenue, with the assistance of the department, shall prepare an estimate of the amount of withdrawal tax that would be assessed under sub. (5) if the department were to issue an order to withdraw the land under this section.
(b) A request from an owner under this subsection shall be accompanied by a nonrefundable fee payable to the department of revenue of either $100 or the alternative nonrefundable fee calculated under par. (c), whichever is greater.
(c) The alternative nonrefundable fee shall be calculated by multiplying the total number of whole and partial acres by $5.
(5m) Withdrawal fee. The withdrawal fee assessed by the department under subs. (1) (c), (2) (ac) 2., (am), and (c), (3), and (3m) shall be $300.
(6) Determination of stumpage value. In determining the stumpage value of merchantable timber for purposes of this section, an estimator agreed upon by the parties or, if they cannot agree, a forester appointed by a judge of the circuit court in the county in which the land is located shall estimate the volume of merchantable timber on the land. The estimate obtained shall be final. The department shall determine the current stumpage value of the merchantable timber, based on the applicable stumpage value established under s. 77.91 (1). The owner shall pay the entire cost of obtaining the estimate.
(7) Payment; delinquency. Taxes under sub. (5) and fees under sub. (5m) are due and payable to the department on the last day of the month following the effective date of the withdrawal order. Amounts received shall be credited to the conservation fund. If the owner of the land fails to pay the tax or fee, the department shall certify to the taxation district clerk the amount due. The taxation district clerk shall enter the delinquent amount on the property tax roll as a special charge.
(8) Exception.
(a) No withdrawal tax or withdrawal fee may be assessed against an owner who does any of the following:
1. Transfers ownership of managed forest land for a public road or railroad or utility right-of-way.
2. Transfers ownership of managed forest land for a park, recreational trail, wildlife or fish habitat area or a public forest to the federal government, the state or a local governmental unit, as defined in s. 66.0131 (1) (a).
3. Transfers ownership of or leases not more than 10 acres of managed forest land to a county, city, village, or town for siting a public safety communications tower.
4. Transfers ownership of managed forest land for a public purpose to a city, village, town, or county that is a taxing jurisdiction, as defined under s. 70.114 (1) (f), for the land.
(b) The department may not order withdrawal of land remaining after a transfer of ownership is made under par. (a) or after a lease is entered into under par. (a) 3. unless the remainder fails to meet the eligibility requirements under s. 77.82 (1).
(9) Order; miscellaneous provisions.
(a) Each withdrawal order issued under this section shall include the legal description of the land withdrawn.
(b) The department shall notify the owner in writing of the withdrawal order, stating the reason for the withdrawal.
(c) The department shall mail a copy of the withdrawal order to each person specified under s. 77.82 (8).
(d)
1. Except as provided in subd. 2., a withdrawal order issued before December 15 of any year takes effect on the January 1 after the date of issuance, and a withdrawal order issued on or after December 15 of any year takes effect on the 2nd January 1 after the date of issuance.
2. An order that is issued for a withdrawal of land that is located within a proposed ferrous mining site takes effect on the date the order is issued.
(e) If less than a total parcel of managed forest land is withdrawn, the department shall amend the order under s. 77.82 and the management plan to correct the description of the remaining land.
(10) Applicable taxes. Chapter 70 applies to any land withdrawn from the managed forest land program under this section.
(11) Liability for previous taxes. Withdrawal of land under this section does not affect the liability of the owner for previously levied taxes under s. 77.84.
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. 59; 2021 a. 230.
The withdrawal provision of sub. (2) (f) is directory upon the DNR and therefore does not require the DNR to withdraw the subject property from the managed forest land program due to noncompliance with certification requirements. Warnecke v. Warnecke, 2006 WI App 62, 292 Wis. 2d 438, 713 N.W.2d 109, 05-0021.

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