Bills would tax forest & fruit tree reservations
Currently forest and fruit tree reservations are given a property tax exemption. Efforts are underway to eliminate that exemption and charge the owner a tax called a "program fee".
Bill SF633 would tax forest and fruit tree reservations based upon where the reservation is located and where the landowner lives (their homestead). The bill calls the tax a "program fee".
If the forest and fruit tree reservation is in the county where the owner lives, it is taxed at $2 per acre.
If the forest and fruit tree reservation is in a contiguous county to where the landowner lives, it is taxed at $3 per acre.
If it is not in a county where the landowner lives or is not in a contiguous county, it will be taxed using a formula based on average property taxes due in the county with the most forest and fruit tree reservations and the average corn suitability rating.
For forest and fruit tree reservations located with city limits, the tax would be calculated using the same formula as for landowners living outside of the county or outside of a contiguous county.
The Sierra Club opposes this bill. It should not matter where you live and where your forest or fruit tree reservation is located when calculating the "program fee" that is paid on the property.
The Senate passed SF633.
Ask your state representative to oppose SF633. To look up your House member, see www.legis.iowa.gov/legislators/house and to find your legislators, see www.legis.iowa.gov/legislators/find
Ask the Ways and Means Committee to oppose SF633. Their email addresses are carter.nordman@legis.iowa.gov , christian.hermanson@legis.iowa.gov , david.jacoby@legis.iowa.gov , chad.behn@legis.iowa.gov , jane.bloomingdale@legis.iowa.gov , brooke.boden@legis.iowa.gov , eric.gjerde@legis.iowa.gov , bill.gustoff@legis.iowa.gov , steven.holt@legis.iowa.gov , heather.hora@legis.iowa.gov , craig.johnson@legis.iowa.gov , megan.jones@legis.iowa.gov , kenan.judge@legis.iowa.gov , monica.kurth@legis.iowa.gov , shannon.lundgren@legis.iowa.gov , larry.mcburney@legis.iowa.gov , joshua.meggers@legis.iowa.gov , brent.siegrist@legis.iowa.gov , mike.vondran@legis.iowa.gov , beth.wessel-kroeschell@legis.iowa.gov , aime.wichtendahl@legis.iowa.gov , john.wills@legis.iowa.gov , elizabeth.wilson@legis.iowa.gov , derek.wulf@legis.iowa.gov , david.young@legis.iowa.gov
Why forest reservations are valuable to Iowans
A landowner should be rewarded for protecting woodlands. A way to encourage the on-going protection for forested areas is to grant the landowner a property tax exemption on the forest. Woodlands and forest reservations are important to Iowa’s environment.
Forests protect highly erodible land. Some land should not be put into row crops.
By protecting highly erodible land, soil is kept out of our rivers, streams, and lakes, thus improving water quality. Soil destroys fish habitat.
Trees help cleanse the air. Plus trees capture carbon dioxide.
Forests provide habitat for both non-game and game animals.
Trees provide beauty. They attract tourists in the fall who enjoy looking at the fall leaves.
There is value in the landscape for things other than crops.
Property tax exemptions are provided for other purposes, so it is not out of the ordinary to provide a property tax exemption for forests and fruit tree reservations.
Fruit and nut trees are part of the economic activity in the state.
We should encourage landowners to protect the remaining forests in Iowa. The derecho damaged large numbers of trees in Iowa. Iowa is losing a large number of ash trees due to the emerald ash borer.
We should be encouraging landowners to invest in those properties and keep them in forests and fruit tree reservations.
