A bill for an act relating to forest and fruit-tree reservations, and providing for a fee.

SF 219 introduces a new annual fee for owners of forest and fruit-tree reservations in Iowa, starting January 1, 2026. These reservations are currently exempt from property tax. The fee structure varies based on the reservation's location relative to the owner's homestead. Owners will pay $2 per acre if the reservation is in the same county as their homestead, or $3 per acre if it's in a contiguous county. For other reservations, including those within city limits, the fee will be a rate calculated annually by the Department of Management, with all fees deposited into the county general fund.