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FOR ADMINISTRATION PURPOSES AND PROPER IMPLEMENTATION, | Unnamed: 1 | Unnamed: 2 | Unnamed: 3
THESE APPLICATIONS MUST BE MADE IN PERSON AT THE APPROPRIATE CONTACT AGENCY.
 | GUIDELINES FOR PROPERTY TAX EXEMPTIONS ON NATURAL AREAS
Use of Property | General Description | Contact Agency | Application Dates
WILDLIFE HABITAT                 Permanent | Property must be classified as Agricultural Land only, must be two (2) contiguous acres or less,  and must be devoted for use as a habitat for wildlife. | Iowa DNR                            Wildlife Biologist - certified | Between January 1 and February 1
MAY HAVE AG BUILDINGS ONLY, BUT STRONGLY DISCOURAGED, NO LIVESTOCK AND NOT USED FOR ECONOMIC GAIN
NATIVE PRAIRIE | Property of any size which has never been cultivated and is covered primarily by native grasses and forbs or restored grasslands wherein at least 50% of the plant canopy is a mixture of plants found originally on Iowa's prairie lands. | Initially - Iowa DNR             Wildlife Biologist - certified    Annual Renewal with Assessor | Between January 1 and February 1
MUST BE FREE OF LIVESTOCK AND BUILDINGS AND NOT USED FOR ECONOMIC GAIN
WETLANDS | Property of two (2) acres or more in a natural condition that is mostly under water or waterlogged during the spring growing season and is not suitable for agricultural purpose due to the presence of land which is under water. Permanent wetland easements do not qualify. | Initially- Iowa DNR                    Wildlife Biologist-certified             Annual renewal with Assessor | Between January 1 and February 1
MUST BE FREE OF LIVESTOCK AND BUILDINGS AND NOT USED FOR ECONOMIC GAIN
FOREST RESERVE                  One time sign | Property of two (2) acres or more, contiguous, which have a least 200 trees per acre.                            MAY BE SUBJECT TO RECAPTURE TAX IF 200 TREES PER ACRE IS NOT MAINTAINED | Assessor's Office | Between January 1 and February 1
MUST BE FREE OF LIVESTOCK AND BUILDINGS AND NOT USED FOR ECONOMIC GAIN OTHER THAN THE THE GAIN FROM RAISING TREES
FRUIT-TREE RESERVATION | Property of two (2) acres or more, contiguous, which have at least 40 apple trees, or seventy other fruit trees, growing under proper care and annually pruned and sprayed. A reservation may be claimed as a fruit-tree reservation, under this chapter, for a period of eight years after the planting provided application is made or on file on or before February 1 of the exemption year. | Assessor's Office | Between January 1 and February 1
MUST BE FREE OF LIVESTOCK AND BUILDINGS AND NOT USED FOR ECONOMIC GAIN OTHER THAN THE GAIN FROM RAISING FRUIT
 | GUIDELINES FOR PROPERTY TAX EXEMPTIONS ON NATURAL AREAS
Use of Property | General Description | Contact Agency | Application Dates
OPEN PRAIRIES                          Annual sign up | Property of two (2) acres or more which has permanent grass cover. Includes hillsides and gully areas which have permanent grass cover, but does not include native prairies. Cannot be part of crop land or pasture land. Open Prairies classified as "restored or re-established" must be inspected and certified yearly. | Soil and Water Conservation District Office | Between January 1 and February 1
MUST BE FREE OF LIVESTOCK AND BUILDINGS AND NOT USED FOR ECONOMIC GAIN
FOREST COVER                        Annual Sign up | Property of two (2) acres or more which is predominantly wooded. Trees or shrubs qualify. | Soil and Water Conservation District Office | Between January 1 and February 1
MUST BE FREE OF LIVESTOCK AND BUILDINGS AND NOT USED FOR ECONOMIC GAIN
RIVERS & STREAMS & RIVER & STREAM BANKS                         Annual sign up | Property of two (2) acres or more which includes land at least 233 feet from the ordinary high water mark of the river or stream bank. Must be protected from commercial activity. | Soil and Water Conservation District Office | Between January 1 and February 1
MUST BE FREE OF LIVESTOCK AND BUILDINGS AND NOT USED FOR ECONOMIC GAIN
RECREATIONAL LAKES                Annual sign up | A body of water two (2) acres or more which is not a river or stream, owned solely by a NON-PROFIT Organization and used primarily for boating, fishing, swimming and other recreational purposes. | Soil and Water Conservation District Office | Between January 1 and February 1
MUST BE FREE OF LIVESTOCK AND BUILDINGS AND NOT USED FOR ECONOMIC GAIN
IMPOUNDMENT STRUCTURE | A man-made pond (or reservoir) dam or earth fill that has a storage capacity of 18 acre-feet of water or sediment at the time of construction. Cannot be developed or used for non-agricultural income-producing purposes. Land must be located outside all city limits. Need plan design & accompanying Iowa DNR form 18. | Initially - Iowa DNR                   Need SWCD Recommendation Annual Renewal with Assessor | Between January 1 and February 1