Definitions.

“Agricultural use” has the meaning given in s. 91.01 (2).

“Claimant” means an owner, as defined in s. 91.01 (9), 2007 stats., of farmland, domiciled in this state during the entire taxable year to which the claim under this section relates, who files a claim under this section, except as follows: 1. When 2 or more individuals of a household are able to qualify individually as a claimant, they may determine between them who the claimant shall be. If they are unable to agree, the matter shall be referred to the secretary of revenue, whose decision is final. 2. If any person in a household has claimed or will claim credit under subch. VIII, all persons from that household are ineligible to claim any credit under this section for the year to which the credit under subch. VIII pertains. 3. For partnerships except publicly traded partnerships treated as corporations under s. 71.22 (1k), “claimant” means each individual partner. 4. For limited liability companies, except limited liability companies treated as corporations under s. 71.22 (1k), “claimant” means each individual member. 5. For purposes of filing a claim under this section, the personal representative of an estate and the trustee of a trust shall be considered owners of farmland. “Claimant” does not include the estate of a person who is a nonresident of this state on the person’s date of death, a trust created by a nonresident person, a trust which receives Wisconsin real property from a nonresident person or a trust in which a nonresident settlor retains a beneficial interest. 6. For purposes of filing a claim under this section, when land is subject to a land contract, the claimant shall be the vendee under the contract. 7. For purposes of filing a claim under this section, when a guardian has been appointed in this state for a ward who owns the farmland, the claimant shall be the guardian on behalf of the ward. 8. For a tax-option corporation, “claimant” means each individual shareholder.

“Department” means the department of revenue.

“Farm” means a farm, as defined in s. 91.01 (13), that has produced at least $6,000 in gross farm revenues during the taxable year to which the claim relates or, in the taxable year to which the claim relates and the 2 immediately preceding taxable years, at least $18,000 in gross farm revenues.

“Farmland preservation agreement” has the meaning given in s. 91.01 (15).

“Farmland preservation zoning district” has the meaning given in s. 91.01 (18).

“Gross farm revenues” means gross receipts from agricultural use of a farm, excluding rent receipts, less the cost or other basis of livestock or other agricultural items purchased for resale which are sold or otherwise disposed of during the taxable year.

“Household” means an individual and his or her spouse and all minor dependents.

“Qualifying acres” means the number of acres of a farm that correlate to a claimant’s percentage of ownership interest in a farm to which one of the following applies: 1. The farm is wholly or partially covered by a farmland preservation agreement, except that if the farm is only partially covered, the qualifying acres calculation includes only those acres which are covered by a farmland preservation agreement. 2. The farm is located in a farmland preservation zoning district at the end of the taxable year to which the claim relates. 3. If the claimant transferred the claimant’s ownership interest in the farm during the taxable year to which the claim relates, the farm was wholly or partially covered by a farmland preservation agreement, or the farm was located in a farmland preservation zoning district, on the date on which the claimant transferred the ownership interest. For the purposes of this subdivision, a land contract is a transfer of ownership interest. 4. The farm is wholly or partially covered by an agricultural conservation easement purchased under s. 93.73, except that if the farm is only partially covered, the qualifying acres calculation includes only those acres that are covered by the agricultural conservation easement and located in a farmland preservation area, as defined in s. 91.01 (16), at the end of the taxable year to which the claim relates.