Bill Text: IA HF2093 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act authorizing county boards of supervisors to determine whether the county permits forest and fruit-tree reservation tax exemptions.(See HF 2672.)
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2024-03-28 - Withdrawn. H.J. 697. [HF2093 Detail]
Download: Iowa-2023-HF2093-Introduced.html
House
File
2093
-
Introduced
HOUSE
FILE
2093
BY
FRY
A
BILL
FOR
An
Act
authorizing
county
boards
of
supervisors
to
determine
1
whether
the
county
permits
forest
and
fruit-tree
reservation
2
tax
exemptions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
427C.1,
Code
2024,
is
amended
to
read
as
1
follows:
2
427C.1
Tax
exemption.
3
Any
Subject
to
the
provisions
of
section
427C.14,
any
person
4
who
establishes
a
forest
or
fruit-tree
reservation
as
provided
5
in
this
chapter
shall
be
entitled
to
the
tax
exemption
provided
6
by
law.
7
Sec.
2.
Section
427C.2,
Code
2024,
is
amended
to
read
as
8
follows:
9
427C.2
Reservations.
10
On
any
tract
of
land
in
the
state
of
Iowa,
the
owner
or
11
owners
may
select
a
permanent
,
subject
to
section
427C.14,
12
forest
reservation
or
reservations,
each
not
less
than
two
13
acres
in
continuous
area,
or
a
fruit-tree
reservation
or
14
reservations,
not
less
than
one
nor
more
than
ten
acres
in
15
total
area,
or
both,
and
upon
compliance
with
the
provisions
16
of
this
chapter
,
such
owner
or
owners
shall
be
entitled
to
the
17
benefits
provided
by
law.
18
Sec.
3.
Section
427C.7,
Code
2024,
is
amended
to
read
as
19
follows:
20
427C.7
Fruit-tree
reservation
——
duration
of
exemption.
21
A
fruit-tree
reservation
shall
contain
on
each
acre,
22
at
least
forty
apple
trees,
or
seventy
other
fruit
trees,
23
growing
under
proper
care
and
annually
pruned
and
sprayed.
A
24
reservation
may
be
claimed
as
a
fruit-tree
reservation,
under
25
this
chapter
,
for
a
period
of
eight
years
,
subject
to
section
26
427C.14,
after
planting
provided
application
is
made
or
on
file
27
on
or
before
February
1
of
the
exemption
year.
28
Sec.
4.
Section
427C.12,
Code
2024,
is
amended
to
read
as
29
follows:
30
427C.12
Application
——
inspection
——
continuation
of
31
exemption
——
recapture
of
tax.
32
1.
It
shall
be
the
duty
of
the
assessor
to
secure
the
facts
33
relative
to
fruit-tree
and
forest
reservations
by
taking
the
34
sworn
statement,
or
affirmation,
of
the
owner
or
owners
making
35
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application
under
this
chapter
;
and
to
make
special
report
to
1
the
county
auditor
of
all
reservations
made
in
the
county
under
2
the
provisions
of
this
chapter
.
3
2.
a.
The
board
of
supervisors
shall
designate
the
county
4
conservation
board
or
the
assessor
who
shall
inspect
the
area
5
for
which
an
application
is
filed
for
a
fruit-tree
or
forest
6
reservation
tax
exemption
before
the
application
is
accepted.
7
b.
Use
of
aerial
photographs
may
be
substituted
for
on-site
8
inspection
when
appropriate.
9
c.
The
application
can
only
be
accepted
if
it
meets
the
10
criteria
established
by
the
natural
resource
commission
to
be
a
11
fruit-tree
or
forest
reservation.
12
3.
Once
the
application
has
been
accepted,
and
subject
to
13
section
427C.14,
the
area
shall
continue
to
receive
the
tax
14
exemption
during
each
year
in
which
the
area
is
maintained
as
a
15
fruit-tree
or
forest
reservation
without
the
owner
having
to
16
refile.
17
4.
If
the
property
is
sold
or
transferred,
the
seller
shall
18
notify
the
buyer
that
all,
or
part
of,
the
property
is
in
19
fruit-tree
or
forest
reservation
and
subject
to
the
recapture
20
tax
provisions
of
this
section
.
21
5.
The
tax
exemption
shall
continue
to
be
granted
for
the
22
remainder
of
the
eight-year
period
for
fruit-tree
reservation
23
and
for
the
following
years
for
forest
reservation
or
until
24
the
property
no
longer
qualifies
as
a
fruit-tree
or
forest
25
reservation.
26
6.
a.
The
area
may
be
inspected
each
year
by
the
county
27
conservation
board
or
the
assessor
to
determine
if
the
area
is
28
maintained
as
a
fruit-tree
or
forest
reservation.
29
b.
If
the
area
is
not
maintained
or
is
used
for
economic
30
gain
other
than
as
a
fruit-tree
reservation
during
any
year
of
31
the
eight-year
exemption
period
and
any
year
of
the
following
32
five
years
or
as
a
forest
reservation
during
any
year
for
which
33
the
exemption
is
granted
and
any
of
the
five
years
following
34
those
exemption
years,
the
assessor
shall
assess
the
property
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for
taxation
at
its
fair
market
value
as
of
January
1
of
that
1
year
and
in
addition
the
area
shall
be
subject
to
a
recapture
2
tax.
However,
the
3
c.
The
area
shall
not
be
subject
to
the
recapture
tax
if
the
4
owner,
including
one
possessing
under
a
contract
of
sale,
and
5
the
owner’s
direct
antecedents
or
descendants
have
owned
the
6
area
for
more
than
ten
years.
7
7.
a.
The
tax
due
after
a
county
conservation
board
or
8
assessor
determines,
pursuant
to
subsection
6,
paragraph
“b”
,
9
that
an
area
is
no
longer
entitled
to
an
exemption
shall
be
10
computed
by
multiplying
the
consolidated
levy
for
each
of
those
11
years,
if
any,
of
the
five
preceding
years
for
which
the
area
12
received
the
exemption
for
fruit-tree
or
forest
reservation
13
times
the
assessed
value
of
the
area
that
would
have
been
taxed
14
but
for
the
tax
exemption.
15
b.
This
tax
shall
be
entered
against
the
property
on
the
tax
16
list
for
the
current
year
and
shall
constitute
a
lien
against
17
the
property
in
the
same
manner
as
a
lien
for
property
taxes.
18
c.
The
tax
when
collected
shall
be
apportioned
in
the
manner
19
provided
for
the
apportionment
of
the
property
taxes
for
the
20
applicable
tax
year.
21
Sec.
5.
Section
427C.13,
Code
2024,
is
amended
to
read
as
22
follows:
23
427C.13
Report
to
department
of
natural
resources.
24
The
county
assessor
shall
keep
a
record
of
all
forest
and
25
fruit-tree
reservations
in
the
county
and
submit
a
report
of
26
the
reservations
to
the
department
of
natural
resources
not
27
later
than
June
15
of
each
year.
This
section
shall
not
apply
28
to
counties
which
have
an
ordinance
passed
pursuant
to
section
29
427C.14,
subsection
1,
in
effect.
30
Sec.
6.
NEW
SECTION
.
427C.14
Availability
of
exemptions
31
within
county.
32
1.
A
county
board
of
supervisors
may
discontinue
exemptions
33
pursuant
to
this
chapter
in
the
county
by
ordinance.
34
2.
Areas
within
a
county
designated
as
a
forest
or
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fruit-tree
reservation
pursuant
to
this
chapter
prior
to
the
1
passage
of
such
an
ordinance
shall
no
longer
be
designated
as
a
2
forest
or
fruit-tree
reservation
on
January
1
of
the
assessment
3
year
after
passage
of
the
ordinance.
4
3.
An
application
for
an
exemption
pursuant
to
this
chapter
5
that
has
not
been
processed
by
January
1
of
the
assessment
6
year
after
the
passage
of
an
ordinance
pursuant
to
subsection
7
1
shall
be
disallowed.
8
4.
a.
If
a
county
previously
passed
an
ordinance
pursuant
9
to
subsection
1,
the
board
may
reinstate
exemptions
pursuant
10
to
this
chapter
by
ordinance.
11
b.
An
owner
of
an
area
previously
designated
as
a
forest
or
12
fruit-tree
reservation
shall
be
required
to
reapply
in
order
to
13
receive
a
forest
or
fruit-tree
reservation
exemption
upon
the
14
passage
of
an
ordinance
pursuant
to
this
subsection.
15
EXPLANATION
16
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
17
the
explanation’s
substance
by
the
members
of
the
general
assembly.
18
This
bill
authorizes
county
boards
of
supervisors
(boards)
19
to
determine
whether
the
boards’
respective
county
permits
20
forest
and
fruit-tree
reservation
tax
exemptions.
21
The
bill
allows
a
board
to
discontinue
any
exemptions
for
22
establishing
a
forest
or
fruit-tree
reservation
by
ordinance.
23
The
bill
removes
all
designations
of
areas
within
a
county
24
as
a
forest
or
fruit-tree
reservation
on
January
1
of
the
25
assessment
year
following
the
passage
of
an
ordinance
to
26
discontinue
forest
or
fruit-tree
reservation
exemptions
in
the
27
county.
28
The
bill
disallows
any
applications
which
have
not
yet
been
29
processed
for
a
forest
or
fruit-tree
reservation
exemption
upon
30
January
1
of
the
assessment
year
following
the
passage
of
an
31
ordinance
to
discontinue
forest
and
fruit-tree
reservation
32
exemptions.
33
The
bill
allows
a
board
to
reinstate
forest
and
fruit-tree
34
reservation
exemptions
by
ordinance.
An
owner
of
an
area
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previously
designated
as
a
forest
or
fruit-tree
reservation
1
must
reapply
in
order
to
receive
a
forest
or
fruit-tree
2
reservation
exemption
upon
the
passage
of
an
ordinance
3
reinstating
forest
and
fruit-tree
reservation
exemptions.
4
The
bill
makes
conforming
changes.
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