Forest Incentive Programs - Property Taxes for Iowa

Type of Tax

Permanent forest reservations given an indefinite exemption

Law

Forest Reserve Iowa State Code, Chapter. 427C, Sec. 427C.1-427C.13

Objective

Protection and game cover

Requirements

Minimum of 2 acres

At least 200 trees per acre

Minimum enrollment of 8 years

If use changes, penalty is 5 years of back taxes, unless the land has been enrolled for more than 10 years

Livestock not permitted on classified land

No more than 1/5 of trees may be harvested in any year. If the number of trees falls below 200 per acre, the landowner must restore the area to at least 200 trees per acre within 1 year

Program Administration

State Department of Forestry administers rules. Landowner files application with County Tax Assessor and local conservation board approves application