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Bills › 91st General Assembly

SF 219Renumbered as SF 633 · April 21, 2025

Relating to forest and fruit-tree reservations, and providing for a fee

Sponsored by Sen. Mike Klimesh (R)

Topics:Taxes

Same legislation: HF 634, SF 633

Write your legislators about it

Also covers HF 634 and SF 633.

Official bill pageLobbyist declarationsOne-pager to print

Where it is now

  1. Done: IntroducedFebruary 5, 2025
  2. Done: SubcommitteeFebruary 11, 2025
  3. Done: Senate committeeApril 21, 2025
  4. Done: Passes the SenateMay 13, 202531–14
  5. Next: House committeeFunnel: by March 20, 2026
  6. Next: Passes the House
  7. Next: To the Governor
  8. Next: Signed into law

Became SF 633 → Its progress continues under the new number. Go to SF 633 What’s a funnel?

What’s in it

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.

Read the full explanation

For all other reservations, including a reservation located inside the corporate limits of a city, the fee shall be a rate per acre equal to a formula calculated by the department of management. Fees collected under the bill are to be paid no later than September of each year to the county treasurer of the county where the forest or fruit-tree reservation is located to be deposited into the county general fund.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Changed since by amendment S-3164; see Amendments. Full bill text

Senate subcommittee

Named February 11, 2025. On March 25, 2025 it recommended amendment and passage.

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

2 written public comments to its subcommittee: April 8, 2026 (2) · on the Legislature’s site

Fiscal note

Can’t be estimated Compare with other bills

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 administrative costs to compute and distribute the annual calculated rate.

Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note

Iowa Code it changes

Creates§427C.14

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

Lobbying

3 for · 8 against · 20 undecided · Who →

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

91st General Assembly

SF 219RenumberedSenate companionHF 634Cleared committeeHouse companionSF 633Passed a chamberfrom SF 219

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.