Bills › 91st General Assembly
Relating to forest and fruit-tree reservations by establishing a program fee and including contingent effective date provisions
Sponsored by the Senate Ways and Means Committee, Sen. Mike Klimesh (R)
Where it is now
- Done: IntroducedFebruary 5, 2025
- Done: SubcommitteeFebruary 11, 2025
- Done: Senate committeeApril 21, 2025
- Done: Passes the SenateMay 13, 202531–14
- Stopped: House committeeDied when the General Assembly ended
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary People who own forest or fruit-tree reservations will pay an annual fee per acre instead of receiving a property tax exemption. The amount of the fee depends on whether the owner lives in the same county as the reservation or a nearby one. These fees go to the county treasurer and will eventually be used to help lower property taxes.1
Read the official explanation
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 at least one of the owners of the reservation maintains a homestead, the fee is $2 per acre per year, subject to annual adjustments for inflation. For a reservation located in a county contiguous to the county where at least one of the owners of the reservation maintains a homestead, the fee is $3 per acre per year, subject to annual adjustments for inflation. 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 and subject to annual adjustments for inflation. 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. Amounts collected pursuant to the bill that are due on September 1, 2026, or on September 1, 2027, may be used for any county general fund purpose. Amounts that are due on or after September 1, 2028, shall be used for property tax relief. The bill does not take effect unless Senate Study Bill 1227, division I (county property taxes and budgets), also takes effect.
Changed since by amendment S-3164; see Amendments.
House subcommittee
Named March 31, 2026. On April 8, 2026 it recommended 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
AI summary This bill establishes a new fee structure for forest and fruit-tree reservations that would be paid annually to county treasurers. The total fiscal impact is unknown because it is not possible to estimate how many acres will fall into each fee category, though if all acres were charged the minimum $2 fee, it would generate an additional $1.7 million for local governments. The Department of Management may incur minimal administrative costs to calculate and distribute the annual rates.3
From the 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 administrative costs to compute and distribute the annual calculated rate.
- Forest and Fruit-Tree Reservations, Requirements · May 13, 2025
- Forest and Fruit-Tree Reservations, Requirements · April 24, 2025
- Forest and Fruit-Tree Reservations, Requirements · April 9, 2025