Farmland Preservation Program
Farmland Preservation Program - $10.00/acre tax credit
The Farmland Preservation Program (FPP) is a flat $10.00/acre income tax credit that eligible participants may claim for following the Wisconsin’s Agriculture Performance Standards and Prohibitions and keeping land in agricultural use.
Eligibility requirements for claiming the income tax credit? 
- The landowner must be a resident of Wisconsin,
- Your farm must be in a farmland preservation zoning district or covered by a farmland preservation agreement. Fortunately, all agricultural land zoned A1, AC-1, AB1 in Iowa County is zoned for Farmland Preservation and individual agreements are not necessary.
- The land produced $6,000 in gross farm revenue in the preceding year or $18,000 in gross farm revenue during the preceding three years. If a landowner rents the farmland, the landowner may claim on that land provided the renter meets the gross farm revenue requirement.
- Does not claim Homestead or Veterans and Surviving Spouse Property tax credits.
Compliance
Enrolled participates who wish to claim the tax credit must meet the meet Wisconsin’s Agriculture Performance Standards and Prohibitions on all land they own.
Some of these standards include:
- Create and implement a nutrient management plan
- Reduce soil erosion below tolerable soil loss levels (aka “T”)
- Keep phosphorus runoff on all fields below the state standards
- Avoid tilling within five feet of surface water
- Prevent runoff from feedlots, stored manure, feed storage, or milkhouse waste from polluting streams, lakes, wetlands, or groundwater
- Limit livestock access to bodies of water and maintain streambank vegetation
- Follow the County’s manure storage ordinance
Once conservation standards are met, eligible participants will be issued a Certificate of Compliance from the county that includes a certificate number that is unique to that participant. The certificate compliance number is needed to enable participants to claim the tax credit on Schedule FC-A tax form.
Landowners are required to annually assess if their land already meets the agricultural performance standards or that they have a schedule of how and when they will meet the standards. The self-certification paperwork is sent to participants during the 3rd quarter of the year and is due the first week of December with a small processing fee.
The Iowa County Land Conservation Department monitors compliance with a farm inspection at least once every 4 years. Farmers who do not meet standards must address the problem or receive a notice of noncompliance, which will also notify the Wisconsin Department of Revenue. Once the farmer is back in compliance, the Department of Revenue will be notified, and the certificate number will be reinstated.
Our staff is here to help you stay in the program and keep conservation on the ground. If you have been issued a non-compliance, contact our office, we may have funds available to help bring your land back into compliance.
Click here to see a full list of NR151 Agricultural Performance Standards
How do I claim the income tax credit? 
Eligible participants will be issued a Certificate of Compliance from the county that includes a certificate number that is unique to that participant. The certificate compliance number is needed to enable participants to claim the tax credit on Schedule FC-A tax form.
Landowners claiming the farmland preservation tax credit for the first time, or the number of acres on which the claim is based has changed, need to obtain a certificate of compliance issued by the county land conservation committee and submit a copy of the certificate of compliance with Schedule FC-A tax credit form.
You do not need to submit a copy of your certificate each year, only your certificate number, unless the number of acres on which the claim is based has changed, or there has been a change in ownership.
If you have not yet received a certificate of compliance, you must contact the Land Conservation Department to schedule a time to discuss your farm’s compliance status.