Iowa legislation · 91st General Assembly
Iowa SF17: A BILL FOR An Act modifying provisions governing the taxation of forest reservations and fruit-tree reservations, and including effective date and retroactive applicability provisions
Status: In committee, March 19, 2025
An Act modifying provisions governing the taxation of forest reservations and fruit-tree reservations, and including effective date and retroactive applicability provisions.
What the bill says
A bill FOR An Act modifying provisions governing the taxation of forest reservations and fruit-tree reservations, and including effective date and retroactive applicability provisions.
From the introduced text, January 14, 2025:
A BILL FOR An Act modifying provisions governing the taxation of forest reservations and fruit-tree reservations, and including effective date and retroactive applicability provisions. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 1088XS (3) jm/md S.F. Section 1. Section 427C.3, Code 2025, is amended to read as follows: 427C.3 Forest reservation. A forest reservation shall contain not less than two hundred growing forest trees on each acre. If the area selected is a forest containing the required number of growing forest trees, it shall be accepted as a forest reservation under this chapter provided a qualifying application under section 427C.12 is made or on file on or before February 1 of the exemption year. If any buildings are standing on an area selected as a forest reservation under this section or a fruit-tree reservation under section 427C.7, one acre of that area shall be excluded from the tax exemption. However, the exclusion of that acre shall not affect the area's meeting the acreage requirement of section 427C.2. Sec. 2. Section 427C.12, Code 2025, is amended to read as follows: 427C.12 Application ---- inspection ---- continuation of exemption ---- recapture of tax. 1. It shall be the duty of the assessor to secure the facts relative to fruit-tree and forest reservations by taking the sworn statement, …
Sponsors
- Amy Sinclair (R, 12) · primary sponsor
Latest actions
- : Subcommittee recommends passage.
- : Subcommittee Meeting: 03/19/2025 12:00PM Room 315.
- : Subcommittee reassigned: Dawson, Driscoll, and Quirmbach. S.J. 551 .
- : Subcommittee: Dawson, Driscoll, and Petersen. S.J. 125 .
- : Introduced, referred to Ways and Means. S.J. 65 .
Common questions
- What is SF17?
- SF17 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act modifying provisions governing the taxation of forest reservations and fruit-tree reservations, and including effective date and retroactive applicability provisions.
- What does SF17 do?
- In its own words: A bill FOR An Act modifying provisions governing the taxation of forest reservations and fruit-tree reservations, and including effective date and retroactive applicability provisions.
- What is the status of SF17?
- In committee as of March 19, 2025. Latest action: Subcommittee recommends passage. (March 19, 2025).
- Who sponsored SF17?
- Amy Sinclair (R, 12).
- Where is the official record for SF17?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+0017&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.