For property tax exemption requests for impoundment structures, recreational lakes, forest covers, rivers and streams, river and stream banks, and open prairies, the following are requirements that will need to be met before the Polk SWCD reviews a property tax exemption application:

• The application site must have a conservation plan that addresses erosion control and operation and maintenance items to ensure the plan will remain in effect.
• Eligible cover will be native grass and/or forbs prairie, native timber, and savannah.
• Primary and secondary noxious weeds must be controlled. Musk thistle, garlic mustard, and purple loosestrife are in addition to those on the attached list.

Applications for impoundment structures are due to the Polk County Assessor by February 1 of each year. In order for the SWCD to review and act on the application and forward it to the Commission for approval, it must be submitted to the SWCD by January 10 of each year.

All other applications must be submitted to the SWCD by February 1  of each year.