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Senate
File
633
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SENATE
FILE
633
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SF
219)
(As
Amended
and
Passed
by
the
Senate
May
13,
2025
)
A
BILL
FOR
An
Act
relating
to
forest
and
fruit-tree
reservations
by
1
establishing
a
program
fee
and
including
contingent
2
effective
date
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
NEW
SECTION
.
427C.14
Program
fee.
1
1.
a.
For
each
assessment
year
beginning
on
or
after
2
January
1,
2026,
each
acre
of
forest
and
fruit-tree
reservation
3
that
is
exempt
from
tax
pursuant
to
this
chapter
shall
be
4
subject
to
a
program
fee
to
be
paid
no
later
than
September
1
5
of
each
assessment
year
to
the
county
treasurer
of
the
county
6
where
the
forest
or
fruit-tree
reservation
is
located
to
be
7
deposited
into
the
county
general
fund.
8
b.
(1)
Amounts
collected
by
the
county
that
are
due
on
9
September
1,
2026,
and
due
on
September
1,
2027,
may
be
used
10
for
any
county
general
fund
purpose.
11
(2)
Amounts
collected
by
a
county
that
are
due
on
or
after
12
September
1,
2028,
shall
be
used
for
property
tax
relief
for
13
fiscal
years
beginning
on
or
after
July
1,
2029,
including,
for
14
counties
subject
to
section
331.423,
subsection
1,
paragraph
15
“d”
,
subparagraph
(2),
as
enacted
in
2025
Iowa
Acts,
Senate
16
File
651,
an
adjustment
to
the
calculation
of
the
county’s
17
authorized
levy
rate
for
general
county
services
under
section
18
331.423,
subsection
1,
paragraph
“d”
,
subparagraph
(2),
19
subparagraph
division
(a),
as
enacted
in
2025
Iowa
Acts,
Senate
20
File
651.
21
2.
Fee
rates
shall
be
in
the
following
amounts:
22
a.
Subject
to
paragraph
“c”
,
for
forest
and
fruit-tree
23
reservations
located
in
the
county
where
at
least
one
of
the
24
owners
of
the
forest
or
fruit-tree
reservation
maintains
a
25
homestead,
as
defined
in
section
425.11,
two
dollars
per
acre,
26
as
adjusted
pursuant
to
subsection
4.
27
b.
Subject
to
paragraph
“c”
,
for
forest
and
fruit-tree
28
reservations
not
subject
to
paragraph
“a”
and
located
in
a
29
county
that
is
contiguous
to
the
county
where
at
least
one
of
30
the
owners
of
the
forest
or
fruit-tree
reservation
maintains
31
a
homestead,
as
defined
in
section
425.11,
three
dollars
per
32
acre,
as
adjusted
pursuant
to
subsection
4.
33
c.
(1)
For
forest
and
fruit-tree
reservations
not
described
34
by
paragraph
“a”
or
“b”
,
and
forest
and
fruit-tree
reservations
35
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located
inside
the
corporate
limits
of
a
city,
a
rate
per
acre
1
equal
to
the
product
of
the
average
property
taxes
due
per
acre
2
of
agricultural
property
in
the
county
with
the
most
acres
of
3
land
subject
to
an
exemption
under
this
chapter
for
the
most
4
recently
available
assessment
year
multiplied
by
the
quotient
5
of
thirteen
divided
by
the
average
corn
suitability
rating
for
6
agricultural
property
located
in
the
county
with
the
most
acres
7
of
property
subject
to
an
exemption
under
this
chapter.
8
(2)
The
department
of
management
shall
make
all
9
calculations
necessary
to
determine
the
fee
rate
in
10
subparagraph
(1)
and
transmit
the
rate
to
each
county
treasurer
11
no
later
than
July
1
of
each
year.
12
3.
For
purposes
of
this
section:
13
a.
“Annual
inflation
factor”
means
an
index,
expressed
as
a
14
percentage,
determined
by
the
department
of
management
based
15
upon
the
consumer
price
index
for
all
urban
consumers
for
the
16
twelve-month
period
ending
six
months
prior
to
January
1
of
17
the
assessment
year
for
which
the
factor
is
determined.
In
18
determining
the
annual
inflation
factor,
the
department
of
19
management
shall
use
the
annual
percent
change,
but
not
less
20
than
zero
percent,
in
the
consumer
price
index
for
all
urban
21
consumers
in
the
applicable
twelve-month
period
and
shall
add
22
all
of
that
percent
change
to
one
hundred
percent.
The
annual
23
inflation
factor
and
the
cumulative
inflation
factor
shall
each
24
be
expressed
as
a
percentage
rounded
to
the
nearest
one-tenth
25
of
one
percent.
The
annual
inflation
factor
shall
not
be
less
26
than
one
hundred
percent.
The
annual
inflation
factor
for
27
the
assessment
year
beginning
January
1,
2026,
is
one
hundred
28
percent.
29
b.
“Cumulative
inflation
factor”
means
the
product
of
the
30
annual
inflation
factor
for
the
assessment
year
beginning
31
on
January
1,
2027,
and
all
annual
inflation
factors
for
32
subsequent
assessment
years
as
determined
pursuant
to
this
33
subsection.
The
cumulative
inflation
factor
applies
to
34
all
assessment
years
beginning
on
or
after
January
1
of
the
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assessment
year
for
which
the
latest
annual
inflation
factor
1
has
been
determined
pursuant
to
paragraph
“a”
.
2
4.
For
each
assessment
year
beginning
on
or
after
January
3
1,
2027,
the
department
of
management
shall
multiply
the
4
adjusted
fee
amount,
if
applicable,
set
forth
in
subsection
2,
5
paragraphs
“a”
and
“b”
,
by
the
cumulative
inflation
factor,
and
6
shall
round
off
the
resulting
product
to
the
nearest
cent.
The
7
resulting
factor
shall
be
the
fee
rate
used
in
subsection
2,
8
paragraphs
“a”
and
“b”
,
for
the
applicable
assessment
year.
9
However,
the
fee
rate
in
subsection
2,
paragraphs
“a”
and
10
“b”
,
including
any
adjusted
fee
amount
calculated
under
this
11
subsection,
shall
not
exceed
the
fee
rate
calculated
under
12
subsection
2,
paragraph
“c”
,
used
during
the
same
assessment
13
year.
The
department
of
management
shall
transmit
the
fee
rate
14
as
adjusted
pursuant
to
this
subsection,
if
applicable,
to
the
15
county
treasurer
no
later
than
July
1
of
each
year.
16
Sec.
2.
Section
331.423,
subsection
1,
paragraph
d,
17
subparagraph
(2),
subparagraph
division
(a),
as
enacted
by
2025
18
Iowa
Acts,
Senate
File
651,
section
3,
is
amended
to
read
as
19
follows:
20
(a)
If
the
total
assessed
value,
excluding
value
21
attributable
to
new
valuation,
used
to
calculate
taxes
for
22
general
county
services
under
this
subsection
1
for
the
budget
23
year
is
equal
to
or
exceeds
one
hundred
two
percent
of
the
24
total
assessed
value
used
to
calculate
taxes
for
general
25
county
services
for
the
current
fiscal
year,
the
levy
rate
26
imposed
under
this
subsection
1
shall
not
exceed
a
levy
rate
27
per
one
thousand
dollars
of
assessed
value
that
is
equal
to
28
one
thousand
multiplied
by
the
quotient
obtained
by
dividing
29
the
product
of
the
budget
adjustment
factor
multiplied
by
the
30
remainder
of
current
fiscal
year’s
actual
property
tax
dollars
31
certified
for
levy
under
this
subsection
1
minus,
for
fiscal
32
years
beginning
on
or
after
July
1,
2029,
the
amount
of
fees
33
collected
by
the
county
under
section
427C.14
due
by
September
34
1
preceding
the
budget
year
by
the
remainder
of
the
total
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assessed
value
used
to
calculate
such
taxes
for
the
budget
year
1
minus
value
attributable
to
new
valuation.
2
Sec.
3.
CONTINGENT
EFFECTIVE
DATE.
This
Act
takes
effect
on
3
the
effective
date
of
2025
Iowa
Acts,
Senate
File
651,
division
4
I.
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