Iowa 2025-2026 Regular Session

Iowa Senate Bill SF633

Caption

A bill for an act relating to forest and fruit-tree reservations by establishing a program fee and including contingent effective date provisions.(Formerly SF 219.)

Impact

Under SF 633, land owners who maintain forest or fruit-tree reservations will begin paying a program fee depending on various factors, including whether the owner resides in the county of the reservation. Specifically, a fee of $2 per acre will apply in counties where the owner has a homestead, while a $3 per acre fee will apply to contiguous counties. The revenue generated from these fees is intended to support county services, and starting in 2028, will be directed towards property tax relief, thus impacting local tax structures and potentially aiding tax fairness for counties managing these exemptions.

Summary

Senate File 633, also known as the Forest and Fruit-Tree Reservation Act, introduces a program fee associated with forest and fruit-tree reservations starting in the assessment year of 2026. The bill seeks to establish a fee structure based on the location of these reservations, with the aim of generating revenue for county general funds and enabling property tax relief for counties. This initiative is viewed as a way to sustain law enforcement costs related to managing these land areas while still encouraging the establishment of green spaces.

Contention

The proposal has sparked debates among stakeholders regarding its potential impacts on land use and local governmental powers. Supporters argue that the implementation of a fee system is necessary for the fiscal sustainability of county programs and management of natural resources. However, detractors are concerned that the introduction of such fees could deter landowners from establishing reservations due to financial burdens, ultimately affecting Iowa's green space and conservation efforts. The contingent effective date linked with another legislative proposal indicates further complexity in the legislative discussions surrounding this bill.

Companion Bills

IA SF219

Similar To A bill for an act relating to forest and fruit-tree reservations, and providing for a fee.(See SF 633.)

IA HF634

Similar To A bill for an act relating to forest and fruit-tree reservations, and providing for a fee.

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