Farmland Preservation Program (FPP)
The purpose of the FPP program is help preserve farmland through local planning and zoning, and to provide tax credit to participating landowners. Landowners in A-1 Exclusively Agricultural Zoning Districts (all Towns except for Bristol, Burke, Middleton and Springdale) qualify for the FPP tax credit if they meet the eligibility requirements.
Note: Land enrolled in Wisconsin Department of Natural Resources Managed Forest Law is eligible for the tax credit provided that specific requirements are met.
Resources By Agency
Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP)
Wisconsin Legislative Documents
Dane County Land & Water Resources Department
Wisconsin Department of Revenue (DOR)
Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP)
FPP Participation Status and Compliance Requirements (DATCP)
FPP Tax Credit Information (DATCP)
- Eligibility Requirements
- Tax Credits
FPP Participation Status and Examples
- Participation Status
- New and Continuing FPP Participant
- Examples of New FPP Participant status (includes landowner passing away)
- Estate Settlement
- Examples where participation status does not change (includes purchasing land,inheriting land, claiming credit on additional acreage)
- Ceasing Farmland Preservation Program Participation
- Terminating Agreements
Conversion Fee (DATCP); Note: Conversion fee only applies to land removed from farmland preservation agreements.
Chapter ATCP 50, Soil and Water Resource Management Program (DATCP)
- State Agricultural Performance Standards and Prohibitions, ATCP 50.04
- Cropland Soil Erosion Control requirements, ATCP 50.04(2)
- Nutrient Management Plan Requirements, ATCP 50.04 (3)
- Unconfined Manure Pile, ATCP 50.01 (37)
Wisconsin Legislative Documents
FPP Definitions, 71.613 Farmland preservation credit, 2010 and beyond
- Agricultural Use, see (1) Definitions (a)
- Claimant Definitions, see (1) Definitions (b)
- Farm Definition, see (1) Definitions (d)
- Gross Farm Revenue Definition, see (1) Definitions (d) and (g)
- Qualifying Acres, see (1) Definitions (h)
- Farmland Preservation Agreement, (1) Definitions (e)
- Farmland Preservation Zoning District, (1) Definitions (f); All towns in Dane County are Exclusively Agricultural Zoning Districts except Bristol, Burke, Middleton, and Springdale.
- Tax Credits, (2) Filing Claims
Water Quality Management Area (WQMA) Definition
- Water Quality Management Area (WQMA), Subchapter II NR 151.015 (24)
Wisconsin Department of Revenue (DOR)
Farmland Preservation Credit Frequently Asked Questions (DOR)
- Gross Farm Revenue on Rented Land, Frequently Asked Questions, Question 9
How to Claim FPP Tax Credit (DOR)
- Homestead Tax Credit, III (B) (3)
Note: Farmers entering farmland preservation agreements prior to July 1, 2009 (this includes agreements under 2009 Wisconsin Act 374) will continue to claim the previous tax credit under the old formula by filing Schedule FC with their income tax return.
Note: A continuing participant who recently acquires land in A-1 Exclusively Agricultural Zoning District, can claim FPP tax credit simply by listing all of the parcels and the acres on the Schedule FC-A form.