SF 17: Modifying provisions governing the taxation of forest reservations and fruit-tree reservations, and including effective date and retroactive applicability provisions

What it does

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.

Senate subcommittee · named March 17, 2025

• Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
• Sen. Dawn Driscoll (R) · dawn.driscoll@legis.iowa.gov
• Sen. Herman C. Quirmbach (D) · herman.quirmbach@legis.iowa.gov

Lobbying · 2 for, 11 against

For: Iowa Cattlemen's Association; Iowa Soybean Association

Against: Climate Land Leaders; Coalition for Iowa Woodlands and Trees; Dubuque Area Land and Water Legacy; Dubuque Audubon Society; Iowa Association of Realtors; Iowa Chapter of Sierra Club; Iowa Environmental Council; Iowa Farmers Union; Iowa Sportsmans Club; Iowa Wood Industry Association; Izaak Walton League - Iowa Division

In plain words

1. January 14, 2025Filed in the Senate and sent to the Ways and Means committee
2. January 22, 2025Senate subcommittee named: Dawson, Driscoll and Petersen
3. March 17, 2025Senate subcommittee named: Dawson, Driscoll and Quirmbach
4. March 19, 2025Subcommittee recommended passing it