91st General Assembly · Funnel one-pager · Monday, November 9, 2026
HF 634: Relating to forest and fruit-tree reservations, and providing for a fee
Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.
What it does
Currently, a person who establishes a forest or fruit-tree reservation (reservation) is entitled to a property tax exemption on the tract of land selected to be a reservation, subject to certain conditions. Beginning January 1, 2026, this bill establishes a fee structure for reservations dependent upon where the reservation is located. For a reservation located in a county where the owner of the reservation maintains a homestead, the fee is $2 per acre per year. For a reservation located in a county contiguous to the county where the owner of the reservation maintains a homestead, the fee is $3 per acre per year.
Sponsors
Rep. Austin Harris (R)
Cost
See the fiscal note
The fiscal impact of SF 633 is unknown. It is not possible to estimate the total number of acres that will be assigned to each of the three fee classes. 7 million would be generated for local governments. The Department of Management may incur minimal administ…
Lobbying · 3 for, 8 against
For: Iowa Corn Growers Association; Iowa Soybean Association; Iowa State Association of County Supervisors
Against: Climate Land Leaders; Coalition for Iowa Woodlands and Trees; Iowa Bowhunters Association; Iowa Chapter of Sierra Club; Iowa Conservation Alliance; Iowa Nut Growers Association; Iowa Woodland Owners Association; New Mellerary Abbey / Mississippi Abbey
In plain words
- February 28, 2025Filed in the House and sent to the Ways and Means 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/91/HF634