House
File
634
-
Introduced
HOUSE
FILE
634
BY
HARRIS
A
BILL
FOR
An
Act
relating
to
forest
and
fruit-tree
reservations,
and
1
providing
for
a
fee.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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634
Section
1.
NEW
SECTION
.
427C.14
Program
fee.
1
1.
Beginning
January
1,
2026,
each
acre
of
forest
and
2
fruit-tree
reservation
that
is
exempt
from
tax
pursuant
to
this
3
chapter
shall
be
subject
to
a
fee
to
be
paid
no
later
than
4
September
1
of
each
year
to
the
county
treasurer
of
the
county
5
where
the
forest
or
fruit-tree
reservation
is
located
to
be
6
deposited
into
the
county
general
fund.
7
2.
Fee
rates
shall
be
in
the
following
amounts:
8
a.
Subject
to
paragraph
“c”
,
for
forest
and
fruit-tree
9
reservations
located
in
the
county
where
the
owner
of
the
10
forest
or
fruit-tree
reservation
maintains
a
homestead
for
11
purposes
of
chapter
425,
two
dollars
per
acre.
12
b.
Subject
to
paragraph
“c”
,
for
forest
and
fruit-tree
13
reservations
located
in
a
county
that
is
contiguous
to
the
14
county
where
the
owner
of
the
forest
or
fruit-tree
reservation
15
maintains
a
homestead
for
purposes
of
chapter
425,
three
16
dollars
per
acre.
17
c.
(1)
For
forest
and
fruit-tree
reservations
not
described
18
by
paragraph
“a”
or
“b”
,
and
forest
and
fruit-tree
reservations
19
located
inside
the
corporate
limits
of
a
city,
a
rate
per
acre
20
equal
to
the
product
of
the
average
property
taxes
due
per
acre
21
of
agricultural
property
in
the
county
with
the
most
acres
22
of
land
subject
to
an
exemption
under
this
chapter
for
the
23
assessment
year
used
to
calculate
the
taxes
due
and
payable
24
in
that
fiscal
year
multiplied
by
the
quotient
of
thirteen
25
divided
by
the
average
corn
suitability
rating
for
agricultural
26
property
located
in
the
county
with
the
most
acres
of
property
27
subject
to
an
exemption
under
this
chapter.
28
(2)
The
department
of
management
shall
make
all
29
calculations
necessary
to
determine
the
fee
rate
in
30
subparagraph
(1)
and
transmit
the
rate
to
each
county
treasurer
31
no
later
than
July
1
of
each
year.
32
EXPLANATION
33
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
34
the
explanation’s
substance
by
the
members
of
the
general
assembly.
35
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H.F.
634
Currently,
a
person
who
establishes
a
forest
or
fruit-tree
1
reservation
(reservation)
is
entitled
to
a
property
tax
2
exemption
on
the
tract
of
land
selected
to
be
a
reservation,
3
subject
to
certain
conditions.
4
Beginning
January
1,
2026,
this
bill
establishes
a
fee
5
structure
for
reservations
dependent
upon
where
the
reservation
6
is
located.
For
a
reservation
located
in
a
county
where
the
7
owner
of
the
reservation
maintains
a
homestead,
the
fee
is
8
$2
per
acre
per
year.
For
a
reservation
located
in
a
county
9
contiguous
to
the
county
where
the
owner
of
the
reservation
10
maintains
a
homestead,
the
fee
is
$3
per
acre
per
year.
For
all
11
other
reservations,
including
a
reservation
located
inside
the
12
corporate
limits
of
a
city,
the
fee
shall
be
a
rate
per
acre
13
equal
to
a
formula
calculated
by
the
department
of
management.
14
Fees
collected
under
the
bill
are
to
be
paid
no
later
than
15
September
1
of
each
year
to
the
county
treasurer
of
the
county
16
where
the
forest
or
fruit-tree
reservation
is
located
to
be
17
deposited
into
the
county
general
fund.
18
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