Forest Reserve Law property tax exemption
馃嚭馃嚫 IA, United States 路 Iowa Department of Natural Resources and county assessors (Iowa Code chapter 427C)
Full property tax exemption (assessed at $0 per acre) for 2 or more contiguous acres kept in forest with at least 200 trees per acre
Iowa's Forest and Fruit Tree Reservation Act of 1906 (Iowa Code chapter 427C), known as the Forest Reserve Law, exempts qualifying private forestland from property taxes; since 1986 the assessed value has been $0 per acre. A forest reservation must be at least 2 contiguous acres (generally at least 66 feet wide) with at least 200 growing forest trees per acre; fruit tree reservations of 1 to 10 acres also qualify. Once approved, the exemption continues each year the land is maintained as a reservation without re-filing and transfers with the property.
Who qualifies
At least 2 contiguous acres with at least 200 growing forest trees per acre. No cattle, mules, horses, sheep, goats or hogs may be on the land; fencing is not required but keeping livestock out is the owner's responsibility. No more than one-fifth of the trees may be removed in a year (unless they die naturally), and if trees fall below 200 per acre the owner has one year to restore them. Land may not be used for economic gain other than tree products (fruit, nuts, Christmas trees, posts, logs, fuelwood, sap, etc.); leased hunting is not allowed. One acre is excluded if buildings stand on the area. Land enrolled in CRP or the Conservation Security Program is not eligible.
How to apply
Apply at your county assessor's office between January 1 and February 1 of the year for which you claim the exemption (Iowa Department of Revenue form 56-067, Forest or Fruit Tree Reservation). The county conservation board or assessor may inspect the land. If the area stops qualifying, it is assessed at fair market value and a recapture tax applies for up to 5 years, unless the owners have owned the area for more than 10 years.
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