Modifying provisions governing the taxation of forest reservations and fruit-tree reservations, and including effective date and retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedJanuary 14, 2025
2. ✓
   Done: SubcommitteeJanuary 22, 2025
3. ✕
   Stopped: Senate committeeDied when the General Assembly ended
4. Next: Passes the Senate
5. Next: House committeeFunnel: by March 20, 2026
6. Next: Passes the House
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill modifies provisions governing the taxation of forest reservations and fruit-tree reservations. Current Code chapter 427C authorizes a property tax exemption for certain forest reservations and fruit-tree reservations, if the owner meets certain criteria established by the natural resource commission to be a forest or fruit-tree reservation. In addition to meeting the criteria established by the natural resource commission to be a forest or fruit-tree reservation, the bill requires the owner to also be receiving the homestead tax credit under Code chapter 425 in each assessment year the forest or fruit-tree tax exemption is received by the owner.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Senate subcommittee

Named March 17, 2025. On March 19, 2025 it recommended passage.

• Sen. Dan Dawson REmail
• Sen. Dawn Driscoll REmail
• Sen. Herman C. Quirmbach DEmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§427C.12§427C.3

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works