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House File 335 - IntroducedA Bill ForAn Act 1establishing a property tax credit for certain private
2property made available to the public for recreational
3purposes and including applicability provisions.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. NEW SECTION. 427D.1 Public recreational use
2areas — property tax credit.
31. For purposes of this chapter, unless the context
4otherwise requires:
5a. “Charge” means the same as defined in section 461C.2.
6b. “Land” means the same as defined in section 461C.2.
7c. “Parcel” means the same as defined in section 445.1.
8d. “Public recreational use area” means that portion of
9private lands or waters, not less than one acre in continuous
10area and approved by the county conservation board, upon which
11the owner authorizes the public to engage in one or more
12recreational purposes without charge.
13e. “Recreational purpose” means the same as defined in
14section 461C.2.
152. In order to encourage private owners of land to make
16private land and water areas available to the public for
17a recreational purpose, an owner who establishes a public
18recreational use area shall be entitled to the tax credit and
19other benefits provided by this chapter.
203. An owner seeking to establish a public recreational use
21area shall file an application with the county conservation
22board of each county in which the proposed public recreational
23use area is located, on a form prescribed by the natural
24resource commission, setting forth all of the following:
25a. The boundaries and total area of the proposed
26recreational use area.
27b. The recreational purposes proposed to be authorized on
28the public recreational use area, including limits to the scope
29of any recreational purpose.
30c. A description and location of the points of entry onto
31and exit from the proposed public recreational use area,
32including restrictions relating to passage over and presence on
33land comprising the proposed area.
34d. The dates and periods of time during which recreational
35purposes will be allowed.
-1- 1e. The method by which a person using the public
2recreational use area is required to notify the owner of the
3person’s presence within the area pursuant to section 427D.3,
4subsection 3.
5f. Other information required by the natural resource
6commission.
74. It shall be the duty of the county conservation board
8to secure the facts relative to an application for a public
9recreational use area by taking the sworn statement, or
10affirmation, of the owner and to inspect the area for which an
11application is filed before the application is approved. Use
12of aerial photographs may be substituted for on-site inspection
13when appropriate. This chapter shall not be construed to
14modify any other provision of law governing the engagement in
15a recreational purpose. A county conservation board shall
16only approve an application if the application meets the
17criteria established by the natural resource commission to be a
18public recreational use area. The activities, area, and other
19criteria specified by the owner in subsection 3, paragraphs “a”
20through “e”, shall not be modified by the county conservation
21board without written authorization from the owner. A denial
22of an application for a public recreational use area may be
23appealed to the county board of supervisors.
245. Once the application has been approved, each parcel
25containing a portion of the public recreational use area
26shall receive, for the assessment year beginning January 1
27immediately following the date of approval, a property tax
28credit in an amount equal to the number of acres of the public
29recreational use area located on the parcel multiplied by ten
30dollars.
316. Upon the filing and approval of the application for a
32public recreational use area, the credit shall be allowed on
33the parcel for successive years without further filing as long
34as the public recreational use area satisfies the requirements
35for the credit. If the public recreational use area ceases
-2-1to qualify under this chapter or the owner wishes to withdraw
2the land from use as a public recreational use area, the owner
3shall provide written notice to the assessor. If the public
4recreational use area ceases to qualify under this chapter or
5the land is withdrawn from use as a public recreational use
6area, the amount of the credit for the assessment year during
7which the eligibility ceases or is withdrawn shall be prorated.
8 Sec. 2. NEW SECTION. 427D.2 Administration.
91. The assessor shall maintain a permanent file of current
10credits under this chapter. The assessor shall file a notice
11of transfer of property for which a credit has been allowed
12when notice is received from the office of the county recorder,
13from the person who sold or transferred the property, or from
14the personal representative of a deceased property owner.
15The county recorder shall give notice to the assessor of
16each transfer of title filed in the recorder’s office. The
17notice from the county recorder shall describe the property
18transferred, the name of the person transferring title to the
19property, and the name of the person to whom title to the
20property has been transferred.
212. When all or a portion of a parcel that is allowed a
22credit under this chapter is sold, transferred, or ownership
23otherwise changes, the buyer, transferee, or new owner who
24wishes to receive the credit shall refile the claim for credit
25if the public recreational use area remains eligible. In
26addition, when a portion of a parcel that is allowed a credit
27under this chapter is sold, transferred, or ownership otherwise
28changes, the owner of the portion of the parcel for which
29ownership did not change shall refile the claim for credit if
30the public recreational use area remains eligible.
31 Sec. 3. NEW SECTION. 427D.3 Access to public recreational
32use area.
331. The owner of a public recreational use area, consistent
34with the authorizations and limitations specified in the
35application under section 427D.1 and approved by the county
-3-1conservation board, shall permit members of the public entry
2onto, use of, passage over, and presence on land comprising the
3recreational use area for authorized recreational purposes if
4the required notification is provided to the owner.
52. The county conservation board shall maintain on the
6county internet site an updated list of all approved public
7recreational use areas in the county. For each approved
8public recreational use area, the list shall include a map
9of the area’s boundaries, the types of recreational purposes
10authorized on the area, the dates and times for which each such
11recreational purpose is authorized, the acceptable methods of
12notifying the owner of the public user’s presence inside the
13area, and any other authorizations or restrictions for the
14area.
153. The methods of notice required to be provided to an
16owner as a condition of use of a public recreational use area
17shall be selected by the owner and may include written on-site
18notification, personal notification, telephonic notification,
19or electronic mail.
20 Sec. 4. NEW SECTION. 427D.4 Liability of owners limited.
21The owner of a public recreational use area shall be entitled
22to the protections from liability and be subject to the
23requirements of chapter 461C as if the owner under this chapter
24was a holder under chapter 461C.
25 Sec. 5. NEW SECTION. 427D.5 Rules.
26The natural resource commission shall adopt rules pursuant
27to chapter 17A to administer this chapter.
28 Sec. 6. IMPLEMENTATION OF ACT. Section 25B.7 shall not
29apply to this Act.
30EXPLANATION
31The inclusion of this explanation does not constitute agreement with
32the explanation’s substance by the members of the general assembly.
33This bill provides that in order to encourage private owners
34of land to make land and water areas available to the public
35for recreational purposes, an owner who establishes a public
-4-1recreational use area upon the owner’s private lands or waters
2shall be entitled to the tax credit and other benefits provided
3in the bill.
4The owner seeking to establish a public recreational use
5area may file an application with the county conservation
6board, on a form prescribed by the natural resource commission,
7setting forth the following: (1) the boundaries and total area
8of the proposed recreational use area; (2) the recreational
9purposes proposed to be authorized on the public recreational
10use area; (3) a description and location of the points of
11entry onto and exit from the proposed public recreational use
12area; (4) the proposed dates and periods of time during which
13recreational purposes will be allowed; (5) the proposed method
14by which persons utilizing the public recreational use area are
15required to notify the owner of their presence within the area;
16and (6) other information required by the natural resource
17commission.
18The bill requires the county conservation board to take
19a sworn statement from the applicant and to inspect the area
20for which the application is filed before the application is
21approved. An application may only be approved by the county
22conservation board if the application meets the criteria
23established by the natural resource commission to be a public
24recreational use area. A denial of an application for a public
25recreational use area may be appealed to the county board of
26supervisors.
27Once the application has been approved, each parcel
28containing a portion of the public recreational use area
29shall receive a property tax credit in an amount equal to the
30number of acres of the public recreational use area located on
31the parcel multiplied by $10. Upon the filing and approval
32of the application for a public recreational use area, the
33credit shall be allowed on the parcel for successive years
34without further filing as long as the public recreational
35use area satisfies the requirements for the credit. The
-5-1bill establishes requirements and procedures relating to
2disqualification and withdrawal of the land from being used as
3a public recreational use area.
4The owner of a public recreational use area, consistent
5with the authorizations and limitations specified in the
6application and approved by the county conservation board,
7shall permit members of the public entry onto, use of, passage
8over, and presence on land comprising the public recreational
9use area for authorized recreational purposes if the required
10notification, as specified in the bill, is provided to the
11owner. Each county conservation board is required to maintain
12on the county internet site an updated list of all approved
13public recreational use areas in the county, including
14specified information about each such area.
15The bill provides that the owner of a public recreational use
16area shall be entitled to the protections from civil liability
17and be subject to the requirements of Code chapter 461C (public
18use of private lands and waters).
19The bill directs the natural resource commission to adopt
20rules to administer the provisions of the bill.
21The bill provides that the provisions in Code section 25B.7,
22relating to the obligation of the state to reimburse local
23jurisdictions for property tax credits enacted on or after
24January 1, 1997, do not apply to the credit authorized in the
25bill.
-6-md/jh/sc
2property made available to the public for recreational
3purposes and including applicability provisions.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. NEW SECTION. 427D.1 Public recreational use
2areas — property tax credit.
31. For purposes of this chapter, unless the context
4otherwise requires:
5a. “Charge” means the same as defined in section 461C.2.
6b. “Land” means the same as defined in section 461C.2.
7c. “Parcel” means the same as defined in section 445.1.
8d. “Public recreational use area” means that portion of
9private lands or waters, not less than one acre in continuous
10area and approved by the county conservation board, upon which
11the owner authorizes the public to engage in one or more
12recreational purposes without charge.
13e. “Recreational purpose” means the same as defined in
14section 461C.2.
152. In order to encourage private owners of land to make
16private land and water areas available to the public for
17a recreational purpose, an owner who establishes a public
18recreational use area shall be entitled to the tax credit and
19other benefits provided by this chapter.
203. An owner seeking to establish a public recreational use
21area shall file an application with the county conservation
22board of each county in which the proposed public recreational
23use area is located, on a form prescribed by the natural
24resource commission, setting forth all of the following:
25a. The boundaries and total area of the proposed
26recreational use area.
27b. The recreational purposes proposed to be authorized on
28the public recreational use area, including limits to the scope
29of any recreational purpose.
30c. A description and location of the points of entry onto
31and exit from the proposed public recreational use area,
32including restrictions relating to passage over and presence on
33land comprising the proposed area.
34d. The dates and periods of time during which recreational
35purposes will be allowed.
-1- 1e. The method by which a person using the public
2recreational use area is required to notify the owner of the
3person’s presence within the area pursuant to section 427D.3,
4subsection 3.
5f. Other information required by the natural resource
6commission.
74. It shall be the duty of the county conservation board
8to secure the facts relative to an application for a public
9recreational use area by taking the sworn statement, or
10affirmation, of the owner and to inspect the area for which an
11application is filed before the application is approved. Use
12of aerial photographs may be substituted for on-site inspection
13when appropriate. This chapter shall not be construed to
14modify any other provision of law governing the engagement in
15a recreational purpose. A county conservation board shall
16only approve an application if the application meets the
17criteria established by the natural resource commission to be a
18public recreational use area. The activities, area, and other
19criteria specified by the owner in subsection 3, paragraphs “a”
20through “e”, shall not be modified by the county conservation
21board without written authorization from the owner. A denial
22of an application for a public recreational use area may be
23appealed to the county board of supervisors.
245. Once the application has been approved, each parcel
25containing a portion of the public recreational use area
26shall receive, for the assessment year beginning January 1
27immediately following the date of approval, a property tax
28credit in an amount equal to the number of acres of the public
29recreational use area located on the parcel multiplied by ten
30dollars.
316. Upon the filing and approval of the application for a
32public recreational use area, the credit shall be allowed on
33the parcel for successive years without further filing as long
34as the public recreational use area satisfies the requirements
35for the credit. If the public recreational use area ceases
-2-1to qualify under this chapter or the owner wishes to withdraw
2the land from use as a public recreational use area, the owner
3shall provide written notice to the assessor. If the public
4recreational use area ceases to qualify under this chapter or
5the land is withdrawn from use as a public recreational use
6area, the amount of the credit for the assessment year during
7which the eligibility ceases or is withdrawn shall be prorated.
8 Sec. 2. NEW SECTION. 427D.2 Administration.
91. The assessor shall maintain a permanent file of current
10credits under this chapter. The assessor shall file a notice
11of transfer of property for which a credit has been allowed
12when notice is received from the office of the county recorder,
13from the person who sold or transferred the property, or from
14the personal representative of a deceased property owner.
15The county recorder shall give notice to the assessor of
16each transfer of title filed in the recorder’s office. The
17notice from the county recorder shall describe the property
18transferred, the name of the person transferring title to the
19property, and the name of the person to whom title to the
20property has been transferred.
212. When all or a portion of a parcel that is allowed a
22credit under this chapter is sold, transferred, or ownership
23otherwise changes, the buyer, transferee, or new owner who
24wishes to receive the credit shall refile the claim for credit
25if the public recreational use area remains eligible. In
26addition, when a portion of a parcel that is allowed a credit
27under this chapter is sold, transferred, or ownership otherwise
28changes, the owner of the portion of the parcel for which
29ownership did not change shall refile the claim for credit if
30the public recreational use area remains eligible.
31 Sec. 3. NEW SECTION. 427D.3 Access to public recreational
32use area.
331. The owner of a public recreational use area, consistent
34with the authorizations and limitations specified in the
35application under section 427D.1 and approved by the county
-3-1conservation board, shall permit members of the public entry
2onto, use of, passage over, and presence on land comprising the
3recreational use area for authorized recreational purposes if
4the required notification is provided to the owner.
52. The county conservation board shall maintain on the
6county internet site an updated list of all approved public
7recreational use areas in the county. For each approved
8public recreational use area, the list shall include a map
9of the area’s boundaries, the types of recreational purposes
10authorized on the area, the dates and times for which each such
11recreational purpose is authorized, the acceptable methods of
12notifying the owner of the public user’s presence inside the
13area, and any other authorizations or restrictions for the
14area.
153. The methods of notice required to be provided to an
16owner as a condition of use of a public recreational use area
17shall be selected by the owner and may include written on-site
18notification, personal notification, telephonic notification,
19or electronic mail.
20 Sec. 4. NEW SECTION. 427D.4 Liability of owners limited.
21The owner of a public recreational use area shall be entitled
22to the protections from liability and be subject to the
23requirements of chapter 461C as if the owner under this chapter
24was a holder under chapter 461C.
25 Sec. 5. NEW SECTION. 427D.5 Rules.
26The natural resource commission shall adopt rules pursuant
27to chapter 17A to administer this chapter.
28 Sec. 6. IMPLEMENTATION OF ACT. Section 25B.7 shall not
29apply to this Act.
30EXPLANATION
31The inclusion of this explanation does not constitute agreement with
32the explanation’s substance by the members of the general assembly.
33This bill provides that in order to encourage private owners
34of land to make land and water areas available to the public
35for recreational purposes, an owner who establishes a public
-4-1recreational use area upon the owner’s private lands or waters
2shall be entitled to the tax credit and other benefits provided
3in the bill.
4The owner seeking to establish a public recreational use
5area may file an application with the county conservation
6board, on a form prescribed by the natural resource commission,
7setting forth the following: (1) the boundaries and total area
8of the proposed recreational use area; (2) the recreational
9purposes proposed to be authorized on the public recreational
10use area; (3) a description and location of the points of
11entry onto and exit from the proposed public recreational use
12area; (4) the proposed dates and periods of time during which
13recreational purposes will be allowed; (5) the proposed method
14by which persons utilizing the public recreational use area are
15required to notify the owner of their presence within the area;
16and (6) other information required by the natural resource
17commission.
18The bill requires the county conservation board to take
19a sworn statement from the applicant and to inspect the area
20for which the application is filed before the application is
21approved. An application may only be approved by the county
22conservation board if the application meets the criteria
23established by the natural resource commission to be a public
24recreational use area. A denial of an application for a public
25recreational use area may be appealed to the county board of
26supervisors.
27Once the application has been approved, each parcel
28containing a portion of the public recreational use area
29shall receive a property tax credit in an amount equal to the
30number of acres of the public recreational use area located on
31the parcel multiplied by $10. Upon the filing and approval
32of the application for a public recreational use area, the
33credit shall be allowed on the parcel for successive years
34without further filing as long as the public recreational
35use area satisfies the requirements for the credit. The
-5-1bill establishes requirements and procedures relating to
2disqualification and withdrawal of the land from being used as
3a public recreational use area.
4The owner of a public recreational use area, consistent
5with the authorizations and limitations specified in the
6application and approved by the county conservation board,
7shall permit members of the public entry onto, use of, passage
8over, and presence on land comprising the public recreational
9use area for authorized recreational purposes if the required
10notification, as specified in the bill, is provided to the
11owner. Each county conservation board is required to maintain
12on the county internet site an updated list of all approved
13public recreational use areas in the county, including
14specified information about each such area.
15The bill provides that the owner of a public recreational use
16area shall be entitled to the protections from civil liability
17and be subject to the requirements of Code chapter 461C (public
18use of private lands and waters).
19The bill directs the natural resource commission to adopt
20rules to administer the provisions of the bill.
21The bill provides that the provisions in Code section 25B.7,
22relating to the obligation of the state to reimburse local
23jurisdictions for property tax credits enacted on or after
24January 1, 1997, do not apply to the credit authorized in the
25bill.
-6-md/jh/sc