Farmland Preservation Program
The Farmland Preservation Program (FPP) program offers a tax credit for those who are eligible and in compliance with the state performance standards.
- No minimum acreage is required
- No household income limitation; eligibility is not dependent on household income
- Tax rates include:
- $5 per acre for land located in an Agricultural Enterprise Area (AEA)
- $7.50 per acre for land zoned for farmland preservation
- $10 per acre for land zoned farmland preservation and located in an AEA
- There is no cap on the amount of credit that an individual can claim or on the amount of acreage eligible for a credit.
The eligibility requirements include the following
- The land is zoned for farmland preservation or in the Hilbert Ag Land on Track Agricultural Enterprise Area.
- 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.
- Landowners must comply with the State Agricultural Performance Standards and Prohibitions.
State Agricultural Performance Standards Compliance Checks
The Farmland Preservation Program Conservation Compliance is a state-mandated cross-compliance rule that requires all landowners receiving a tax credit through this program to meet the State Performance Standards for Soil and Water Conservation. The county is also required to spot-check 25% of the program participants each year. No longer will landowners be able to self-certify that they are in compliance with the State Performance Standards.
Staff will perform compliance checks on all cropland as well as all areas where animals are kept to determine compliance. Compliance checks cannot be performed under certain conditions - such as snow cover in the winter. To schedule an appointment for your compliance check, contact Amanda Kleiber at the Land & Water Conservation Department. The Department of Revenue may require you to file a Certificate of Compliance with your taxes. A representative of the Land and Water Conservation Department issues Certificates of Compliance.