Iowa SF219 establishes a fee for forest and fruit-tree reservations exempt from property tax, varying by location.

Starting January 1, 2026, Iowa SF219 introduces a fee for forest and fruit-tree reservations exempt from property tax. The fee varies based on the reservation's location. For reservations in the county where the owner maintains a homestead, the fee is $2 per acre. For those in a contiguous county, it's $3 per acre. Other reservations, including those within city limits, have a fee calculated by a formula involving average property taxes and corn suitability ratings. Fees must be paid by September 1 each year to the county treasurer and deposited into the county general fund.

Iowa SF219 establishes a fee for forest and fruit-tree reservations exempt from property tax, varying by location.

Starting January 1, 2026, Iowa SF219 introduces a fee for forest and fruit-tree reservations exempt from property tax. The fee varies based on the reservation's location. For reservations in the county where the owner maintains a homestead, the fee is $2 per acre. For those in a contiguous county, it's $3 per acre. Other reservations, including those within city limits, have a fee calculated by a formula involving average property taxes and corn suitability ratings. Fees must be paid by September 1 each year to the county treasurer and deposited into the county general fund.