Form Idr 56-067 - Application For Forest Or Fruit Tree Reservation Property Tax Exemption

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Application for Forest or
IOWA
Fruit Tree Reservation Property Tax Exemption
Iowa Code Chapter 427C
This application must be filed or mailed to your city or county assessor by February 1 of the exemption year. It must be
postmarked no later than February 1. Assessors’ addresses can be found at the Iowa State Association of Assessors
Web site.
Applicant Contact Information
PLEASE PRINT
Name: ________________________________________________________
Phone Number:___________________ eMail: ________________________
Owner of Reservation:_______________________________________________________________________________
Address of Owner:__________________________________________________________________________________
___________________________________________________________________________________________________
Address of Reserve (include legal description): ___________________________________________________________
_________________________________________________________________________________________________
Parcel Number ________________________________ Cell phone / Day time phone number: _____________________
Forest Reserve
A forest must not occupy less than two acres with 200 trees on each acre.
Fruit Tree Reserve
Fruit trees must occupy at least one acre and not more than 10 acres with at least 40 apple or 70 other
fruit trees per acre.
_____ Number of acres that the reserve occupies (Attach an aerial photograph, if available.)
Are any buildings on the area selected as reserve?
Yes
No
Requirements
Application must be filed by February 1 of the exemption year. No further filing is required as long as the
property is maintained as a reservation. Livestock is not permitted upon the reserve, and the reserve cannot be
used for economic gain other than the gain from raising fruit or forest trees. Property which has been exempt as
a Forest or Fruit Tree Reservation may be subject to a recapture tax if the property ceases to qualify within five
years after the last year that the exemption was granted. The application can only be accepted if it meets the
criteria established by the Natural Resource Commission.
I declare that to the best of my knowledge and belief the information provided on this claim is true, correct and
complete and meets the criteria established by the Iowa Code chapter 427C.
________________________________________________
________________
Signature of Owner
Date
The property has been inspected and it has been determined that it meets the criteria set forth in
Iowa Code chapter 427C and is eligible to receive this exemption.
___________________________________________
_________________
County Conservation Board or Assessor
Date
IDR 56-067 (03/05/12)

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