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90th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 2672: Relating to forest and fruit-tree reservation tax exemptions, including county participation and minimum size requirements for forest reservations

Died when the session ended · The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died.

What it does

Current Code chapter 427C authorizes a property tax exemption for certain forest reservations and fruit-tree reservations. This bill sets a new minimum required acreage for forest reservations and authorizes county boards of supervisors (boards) to determine whether the boards’ respective county permits forest and fruit-tree reservation tax exemptions. Under current law, a forest reservation must be not less than two acres in continuous area to receive an exemption. The bill increases this minimum size to five acres.

Sponsors

Ways and Means committee

Cost

Can’t be estimated

The fiscal impact is unknown; however, removing the existing forest and fruit-tree property tax exemptions could generate additional property tax dollars. 7 million of additional local tax revenue could be generated in FY 2027. 7 million decrease in the State …

Senate subcommittee · named April 4, 2024

  • Sen. Dawn Driscoll (R) · dawn.driscoll@legis.iowa.gov
  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Pam Jochum (D)

Lobbying · 6 for, 12 against

For: Iowa Cattlemen's Association; Iowa Corn Growers Association; Iowa Soybean Association; Iowa State Association of County Supervisors; Marion County Board of Supervisors; VALOR Iowa

Against: 29th State Development; Coalition for Iowa Woodlands and Trees; Iowa Bowhunters Association; Iowa Catholic Conference; Iowa Chapter of Sierra Club; Iowa Conservation Alliance; Iowa Environmental Council; Iowa Sportsmans Club; Iowa Wood Industry Association; Izaak Walton League - Iowa Division; Pheasants Forever, Inc. & Quail Forever; The Nature Conservancy

In plain words

  1. March 21, 2024Filed in the House
  2. March 25, 2024Cost estimate (fiscal note) posted
  3. March 28, 2024Passed the House, 51–43
  4. April 1, 2024Arrived in the Senate
  5. April 4, 2024Senate subcommittee named: Driscoll, Dawson and Jochum
  6. April 9, 2024Subcommittee recommended passing it
  7. April 18, 2024Approved by the Senate committee

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/HF2672