Eligibility Requirements
- Acres claimed must be located in a farmalnd preservation area identified in a certified county farmland preservation plan. Eligible land includes agricultural land or permanent undeveloped natural resource areas or open space land that is in an area certified for farmland preservation zoning, and/or located in a designated agricultural enterprise area and under a farmland preservation agreement.
- Claimants must have $6,000 in gross farm revenue in the past year or $18,000 in the past three years. Income from rental receipts of farm acres does not count toward gross farm revenue. However, gross farm revenue produced by the renter on the landowner's farmland can be used to meet this eligibility requirement.
- Claimants must be able to certify that all property taxes owed from the previous year have been paid.
- Farmers claiming farmland preservation tax credits must certify on their tax form that they comply with state soil and water conservation standards. New claimants must also submit a certification of compliance with soil and water conservation standards that has been issued by the county land conservation committee.
Individual
- Must be farm owner
- Must be resident of Wisconsin