Bill Text: IA HF335 | 2017-2018 | 87th General Assembly | Introduced
Bill Title: A bill for an act establishing a property tax credit for certain private property made available to the public for recreational purposes and including applicability provisions.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2017-02-15 - Introduced, referred to Ways and Means. H.J. 310. [HF335 Detail]
Download: Iowa-2017-HF335-Introduced.html
House File 335 - Introduced HOUSE FILE BY HEATON A BILL FOR 1 An Act establishing a property tax credit for certain private 2 property made available to the public for recreational 3 purposes and including applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 2209YH (5) 87 md/jh/sc PAG LIN 1 1 Section 1. NEW SECTION. 427D.1 Public recreational use 1 2 areas == property tax credit. 1 3 1. For purposes of this chapter, unless the context 1 4 otherwise requires: 1 5 a. "Charge" means the same as defined in section 461C.2. 1 6 b. "Land" means the same as defined in section 461C.2. 1 7 c. "Parcel" means the same as defined in section 445.1. 1 8 d. "Public recreational use area" means that portion of 1 9 private lands or waters, not less than one acre in continuous 1 10 area and approved by the county conservation board, upon which 1 11 the owner authorizes the public to engage in one or more 1 12 recreational purposes without charge. 1 13 e. "Recreational purpose" means the same as defined in 1 14 section 461C.2. 1 15 2. In order to encourage private owners of land to make 1 16 private land and water areas available to the public for 1 17 a recreational purpose, an owner who establishes a public 1 18 recreational use area shall be entitled to the tax credit and 1 19 other benefits provided by this chapter. 1 20 3. An owner seeking to establish a public recreational use 1 21 area shall file an application with the county conservation 1 22 board of each county in which the proposed public recreational 1 23 use area is located, on a form prescribed by the natural 1 24 resource commission, setting forth all of the following: 1 25 a. The boundaries and total area of the proposed 1 26 recreational use area. 1 27 b. The recreational purposes proposed to be authorized on 1 28 the public recreational use area, including limits to the scope 1 29 of any recreational purpose. 1 30 c. A description and location of the points of entry onto 1 31 and exit from the proposed public recreational use area, 1 32 including restrictions relating to passage over and presence on 1 33 land comprising the proposed area. 1 34 d. The dates and periods of time during which recreational 1 35 purposes will be allowed. 2 1 e. The method by which a person using the public 2 2 recreational use area is required to notify the owner of the 2 3 person's presence within the area pursuant to section 427D.3, 2 4 subsection 3. 2 5 f. Other information required by the natural resource 2 6 commission. 2 7 4. It shall be the duty of the county conservation board 2 8 to secure the facts relative to an application for a public 2 9 recreational use area by taking the sworn statement, or 2 10 affirmation, of the owner and to inspect the area for which an 2 11 application is filed before the application is approved. Use 2 12 of aerial photographs may be substituted for on=site inspection 2 13 when appropriate. This chapter shall not be construed to 2 14 modify any other provision of law governing the engagement in 2 15 a recreational purpose. A county conservation board shall 2 16 only approve an application if the application meets the 2 17 criteria established by the natural resource commission to be a 2 18 public recreational use area. The activities, area, and other 2 19 criteria specified by the owner in subsection 3, paragraphs "a" 2 20 through "e", shall not be modified by the county conservation 2 21 board without written authorization from the owner. A denial 2 22 of an application for a public recreational use area may be 2 23 appealed to the county board of supervisors. 2 24 5. Once the application has been approved, each parcel 2 25 containing a portion of the public recreational use area 2 26 shall receive, for the assessment year beginning January 1 2 27 immediately following the date of approval, a property tax 2 28 credit in an amount equal to the number of acres of the public 2 29 recreational use area located on the parcel multiplied by ten 2 30 dollars. 2 31 6. Upon the filing and approval of the application for a 2 32 public recreational use area, the credit shall be allowed on 2 33 the parcel for successive years without further filing as long 2 34 as the public recreational use area satisfies the requirements 2 35 for the credit. If the public recreational use area ceases 3 1 to qualify under this chapter or the owner wishes to withdraw 3 2 the land from use as a public recreational use area, the owner 3 3 shall provide written notice to the assessor. If the public 3 4 recreational use area ceases to qualify under this chapter or 3 5 the land is withdrawn from use as a public recreational use 3 6 area, the amount of the credit for the assessment year during 3 7 which the eligibility ceases or is withdrawn shall be prorated. 3 8 Sec. 2. NEW SECTION. 427D.2 Administration. 3 9 1. The assessor shall maintain a permanent file of current 3 10 credits under this chapter. The assessor shall file a notice 3 11 of transfer of property for which a credit has been allowed 3 12 when notice is received from the office of the county recorder, 3 13 from the person who sold or transferred the property, or from 3 14 the personal representative of a deceased property owner. 3 15 The county recorder shall give notice to the assessor of 3 16 each transfer of title filed in the recorder's office. The 3 17 notice from the county recorder shall describe the property 3 18 transferred, the name of the person transferring title to the 3 19 property, and the name of the person to whom title to the 3 20 property has been transferred. 3 21 2. When all or a portion of a parcel that is allowed a 3 22 credit under this chapter is sold, transferred, or ownership 3 23 otherwise changes, the buyer, transferee, or new owner who 3 24 wishes to receive the credit shall refile the claim for credit 3 25 if the public recreational use area remains eligible. In 3 26 addition, when a portion of a parcel that is allowed a credit 3 27 under this chapter is sold, transferred, or ownership otherwise 3 28 changes, the owner of the portion of the parcel for which 3 29 ownership did not change shall refile the claim for credit if 3 30 the public recreational use area remains eligible. 3 31 Sec. 3. NEW SECTION. 427D.3 Access to public recreational 3 32 use area. 3 33 1. The owner of a public recreational use area, consistent 3 34 with the authorizations and limitations specified in the 3 35 application under section 427D.1 and approved by the county 4 1 conservation board, shall permit members of the public entry 4 2 onto, use of, passage over, and presence on land comprising the 4 3 recreational use area for authorized recreational purposes if 4 4 the required notification is provided to the owner. 4 5 2. The county conservation board shall maintain on the 4 6 county internet site an updated list of all approved public 4 7 recreational use areas in the county. For each approved 4 8 public recreational use area, the list shall include a map 4 9 of the area's boundaries, the types of recreational purposes 4 10 authorized on the area, the dates and times for which each such 4 11 recreational purpose is authorized, the acceptable methods of 4 12 notifying the owner of the public user's presence inside the 4 13 area, and any other authorizations or restrictions for the 4 14 area. 4 15 3. The methods of notice required to be provided to an 4 16 owner as a condition of use of a public recreational use area 4 17 shall be selected by the owner and may include written on=site 4 18 notification, personal notification, telephonic notification, 4 19 or electronic mail. 4 20 Sec. 4. NEW SECTION. 427D.4 Liability of owners limited. 4 21 The owner of a public recreational use area shall be entitled 4 22 to the protections from liability and be subject to the 4 23 requirements of chapter 461C as if the owner under this chapter 4 24 was a holder under chapter 461C. 4 25 Sec. 5. NEW SECTION. 427D.5 Rules. 4 26 The natural resource commission shall adopt rules pursuant 4 27 to chapter 17A to administer this chapter. 4 28 Sec. 6. IMPLEMENTATION OF ACT. Section 25B.7 shall not 4 29 apply to this Act. 4 30 EXPLANATION 4 31 The inclusion of this explanation does not constitute agreement with 4 32 the explanation's substance by the members of the general assembly. 4 33 This bill provides that in order to encourage private owners 4 34 of land to make land and water areas available to the public 4 35 for recreational purposes, an owner who establishes a public 5 1 recreational use area upon the owner's private lands or waters 5 2 shall be entitled to the tax credit and other benefits provided 5 3 in the bill. 5 4 The owner seeking to establish a public recreational use 5 5 area may file an application with the county conservation 5 6 board, on a form prescribed by the natural resource commission, 5 7 setting forth the following: (1) the boundaries and total area 5 8 of the proposed recreational use area; (2) the recreational 5 9 purposes proposed to be authorized on the public recreational 5 10 use area; (3) a description and location of the points of 5 11 entry onto and exit from the proposed public recreational use 5 12 area; (4) the proposed dates and periods of time during which 5 13 recreational purposes will be allowed; (5) the proposed method 5 14 by which persons utilizing the public recreational use area are 5 15 required to notify the owner of their presence within the area; 5 16 and (6) other information required by the natural resource 5 17 commission. 5 18 The bill requires the county conservation board to take 5 19 a sworn statement from the applicant and to inspect the area 5 20 for which the application is filed before the application is 5 21 approved. An application may only be approved by the county 5 22 conservation board if the application meets the criteria 5 23 established by the natural resource commission to be a public 5 24 recreational use area. A denial of an application for a public 5 25 recreational use area may be appealed to the county board of 5 26 supervisors. 5 27 Once the application has been approved, each parcel 5 28 containing a portion of the public recreational use area 5 29 shall receive a property tax credit in an amount equal to the 5 30 number of acres of the public recreational use area located on 5 31 the parcel multiplied by $10. Upon the filing and approval 5 32 of the application for a public recreational use area, the 5 33 credit shall be allowed on the parcel for successive years 5 34 without further filing as long as the public recreational 5 35 use area satisfies the requirements for the credit. The 6 1 bill establishes requirements and procedures relating to 6 2 disqualification and withdrawal of the land from being used as 6 3 a public recreational use area. 6 4 The owner of a public recreational use area, consistent 6 5 with the authorizations and limitations specified in the 6 6 application and approved by the county conservation board, 6 7 shall permit members of the public entry onto, use of, passage 6 8 over, and presence on land comprising the public recreational 6 9 use area for authorized recreational purposes if the required 6 10 notification, as specified in the bill, is provided to the 6 11 owner. Each county conservation board is required to maintain 6 12 on the county internet site an updated list of all approved 6 13 public recreational use areas in the county, including 6 14 specified information about each such area. 6 15 The bill provides that the owner of a public recreational use 6 16 area shall be entitled to the protections from civil liability 6 17 and be subject to the requirements of Code chapter 461C (public 6 18 use of private lands and waters). 6 19 The bill directs the natural resource commission to adopt 6 20 rules to administer the provisions of the bill. 6 21 The bill provides that the provisions in Code section 25B.7, 6 22 relating to the obligation of the state to reimburse local 6 23 jurisdictions for property tax credits enacted on or after 6 24 January 1, 1997, do not apply to the credit authorized in the 6 25 bill. LSB 2209YH (5) 87 md/jh/sc
