Iowa 2025-2026 Regular Session

Iowa Senate Bill SF633

Introduced
4/21/25  

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

The introduction of SF 633 will alter the financial landscape for communities that maintain forest and fruit-tree reservations. By implementing a fee system, the bill will directly affect how these lands are taxed and managed, hence influencing land use decisions among property owners. Local governments are likely to see a new stream of revenue, which could enhance their ability to fund various community services, especially as the focus shifts towards using these fees for property tax relief in future years. Overall, the legislation sets a precedence for how conservation lands are financially treated under Iowa law.

Summary

Senate File 633 focuses on the establishment of a program fee for forest and fruit-tree reservations in Iowa. The bill mandates that for assessment years starting January 1, 2026, each acre of such a reservation will incur a fee, payable to the county treasurer. The funds collected will initially contribute to the county general fund, but starting from 2028, they will be designated for property tax relief. This shift aims to provide financial support for counties while incentivizing the maintenance of forest and fruit-tree lands.

Sentiment

The sentiment surrounding SF 633 appears generally supportive within legislative discussions, particularly among those who see it as a means to provide counties with necessary funding while encouraging the preservation of green spaces. Proponents argue that the bill balances environmental stewardship with fiscal responsibility. However, there are concerns about the long-term implications of establishing a fee system, particularly how it may influence landowner decisions regarding the maintenance of these reservation areas. Stakeholders highlight that ensuring the subsidies remain effective for property tax relief will be critical in maintaining public support for the measure.

Contention

Despite its overarching goals, SF 633 has stirred some contentions regarding the program fee structure and its implementation timeline. Critics express fears that even a nominal fee might deter landowners from maintaining their forests and fruit trees, as costs associated with land management might increase. Additionally, there are apprehensions regarding how effective the fee revenue will be when allocated to property tax relief, especially in ensuring that it genuinely benefits taxpayers and does not lead to increased costs in other areas. The bill's contingent effective date tied to other legislative measures also raises questions about its long-term stability.

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.

Previously Filed As

IA SF548

A bill for an act modifying provisions governing the taxation of forest reservations and fruit-tree reservations.(Formerly SSB 1129.)

IA SSB1129

A bill for an act modifying provisions governing the taxation of forest reservations and fruit-tree reservations.(See SF 548.)

IA HF2672

A bill for an act relating to forest and fruit-tree reservation tax exemptions, including county participation and minimum size requirements for forest reservations.(Formerly HF 2093.)

IA HF567

A bill for an act relating to nonsubstantive Code corrections, and including effective date and retroactive applicability provisions. (Formerly HSB 159.) Contingent effective date. Applicability date: 01/01/2022, 01/01/2023.

IA SF549

A bill for an act relating to captive insurance companies, and including applicability provisions. (Formerly SF 509, SF 424.) Effective date: 07/01/2023, 01/01/2025. Applicability date: 01/01/2025.

IA SF546

A bill for an act relating to the publication of certain public notices by designated public entities, and including effective date provisions. (Formerly SF 480, SSB 1190.)

IA SF565

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 1148.) Effective date: 06/01/2023, 07/01/2023, 01/01/2024, 01/01/2026. Applicability date: 01/01/2023, 07/01/2024.

IA SF2385

A bill for an act relating to boards, commissions, committees, councils, and other entities of state government, and including effective date and transition provisions. (Formerly SSB 3172.) Effective date: 07/01/2024, 07/01/2025.

IA SF569

A bill for an act relating to local government property taxes, financial authority, operations, and budgets, modifying certain transit funding, property tax credits and exemptions, and appropriations, requiring certain information related to property taxation to be provided to property owners and taxpayers, modifying provisions relating to fees for driver's licenses and nonoperator's identification cards, modifying provisions relating to certain writing fees, making penalties applicable, and including effective date, retroactive applicability, and applicability provisions. (Formerly SSB 1218.)

IA SF2427

A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions. (Formerly SSB 3179.)

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IA HF182

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IA SF328

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