Polk Soil and water conservation district
property tax exemption
Requirements
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.
application process
1. Download the Property Tax Exemption Application.
2. Complete form and attach an ariel photo of the property to be exempted.
3. Return application and ariel photo to Polk SWCD either by email to Riley.Bass@ia.nacdnet.net or by direct mail to the Polk SWCD 1513 N. Ankeny Blvd., Ste. 3. Ankeny, IA, 50023.
The deadline to return applications and ariel photos is January 10 of each year.
Frequently asked questions
What types of natural areas qualify for a tax exemption?
Under Iowa Code Section 427.1, several categories of land can be exempted from property taxes if they protect natural areas, or provide significant water storage, wildlife habitat or erosion control. The categories include:
- Forest Covers: Land that is predominantly wooded.
- Open Prairies: Open area, hillsides and gully areas with permanent grass cover. Unlike “native prairies,” these do not have to consist entirely of native species. However, open prairies must be predominantly grass and cannot be mowed or maintained as turf grass.
- Rivers and Streams: Including their banks. To qualify, the exemption must include land located at least thirty-three feet from the river or stream ‘ordinary’ high-water mark.
- Recreational Lakes owned by Nonprofit Organizations: Bodies of water (not rivers) owned by nonprofit organizations used for activities like boating and fishing.
- Impoundment Structures: Reservoirs or ponds with a water storage capacity of at least eighteen acre-feet.
- Native Prairies and Wetlands: This is a combined category that includes Native Prairie – prairie habitat that has never been cultivated (native prairie remnant) or Wetlands – natural or restored areas that meet the criteria as a wetland. The designation of the Native Prairie or Wetland is made by the Department of Natural Resources (DNR). To apply for a tax exemption in this category, the DNR must review and certify the eligibility of the property.
Is there a minimum size requirement for the land?
Yes. To be eligible for most conservation exemptions, the property parcel must be two acres or more. If your property contains multiple types of land (e.g., part forest and part open prairie), you may still apply if the total area of the combined categories is at least two acres. The application can be approved even if an individual sub-category is smaller.
Can I use the exempted land for storage or farming?
No. A primary requirement for these exemptions is that the land must not be used for economic gain. The definition of “used for economic gain” includes the storage of equipment, machinery, or crops. The application document acts as an affidavit certifying that no revenue or economic gain will be earned from the property during the assessment year.
What is the deadline to apply?
The legal deadline to file applications with your local assessing authority or Soil and Water Conservation District (SWCD) is February 1 of the assessment year.
What documentation do I need to provide?
Standard Application: Please use forms provided by the Department of Revenue and include an aerial photograph of the property with the boundaries of the exempt area clearly outlined.
Additional documentation will be required for the following categories:
- Impoundments: Please provide a copy of a DNR water storage permit and the formal construction plan to determine eligible acreage.
- Native Prairies: Please provide a copy of the DNR certification with your application. The DNR must certify that the land has never been cultivated, is unimproved, consists primarily of a mixture of warm season grasses and flowering plants, and meets the criteria established by the natural resource commission.
- Protected Wetland: Please provide a copy of the DNR certification. The DNR must certify that the land is a protected wetland as defined by law or that a previously drained and cropped wetland has been restored under a nonpermanent restoration agreement with a government agency or private conservation group.
Will my property be inspected to ensure it meets and maintains eligibility for a tax exemption?
Yes. With proper notification to the landowner, all natural areas that have requested tax exemption will be periodically inspected and certified by the County SWCD to ensure they meet the requirements. The SWCD will report the inspection report to the landowner and to the County Board of Supervisors.
Do I need to apply every year?
For most “Natural Conservation or Wildlife Areas” (forest cover, open prairie, etc.), an application must be submitted every year. A notable exception is property located between a river and a dike (set back 300 feet or less); once the initial application and affidavit are submitted, this exemption continues from year to year if the land is not used for economic gain. The County SWCD will inspect these areas periodically and provide an inspection report to the landowner and the County Board of Supervisors.
Who approves my application?
The process involves two levels of review:
- Soil and Water Conservation District: The SWCD commissioners review the application for eligibility. They will conduct periodic site visits to verify land use and management. (An inspection report will be submitted to the landowner and the County Board of Supervisors). Once the SWCD certifies the application, it is submitted to the County Board of Supervisors by May 1.
- The County Board of Supervisors provide the final application review. The supervisors must officially designate the exempt properties by May 15.
Iowa is America's most biologically altered state.
To provide leadership that helps people improve, conserve, and sustain our natural resources while educating them on the importance and practicality of maintaining our environment and quality of life.
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