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HF 634

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

2025-2026 Regular Session Introduced by Austin Harris

HF 634 replaces the forest/fruit-tree reservation property tax exemption with annual per-acre fees starting 2026, due Sept 1 and paid to the county treasurer.

Introduced, referred to Ways and Means.
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Bill Summary · HF 634

HF 634 — Summary (Introduced February 28, 2025)

Purpose and intent

HF 634 proposes a policy shift related to forest and fruit-tree reservations. It preserves the existence of reservations but changes the financial treatment from a property tax exemption to an annual per-acre fee, starting January 1, 2026. The bill is introduced and referred to the Ways and Means committee.

Key provisions

  • Replaces property tax exemption with annual fees.
    Currently, a person who establishes a forest or fruit-tree reservation is eligible for a property tax exemption on the land set aside as the reservation (subject to conditions). HF 634 establishes a fee structure that applies to reservations beginning in 2026, replacing or altering that exemption (the introduced text does not specify all transition details).

  • Fee structure based on location.
    Beginning January 1, 2026, annual per-acre fees are determined by where the reservation is located:

    • In the county where the owner maintains a homestead: $2 per acre per year.
    • In a county contiguous to the county of the owner’s homestead: $3 per acre per year.
    • All other reservations (including reservations inside the corporate limits of a city): the per-acre rate is determined by a formula calculated by the Department of Management (DM). The exact formula is not provided in the introduced text.

  • Payment and deposit of fees.
    Fees must be paid no later than September 1 of each year and are paid to the county treasurer of the county where the reservation is located, to be deposited into the county general fund.

Who would be affected

  • Property owners who establish forest or fruit-tree reservations.
    They would transition from potential property tax exemptions to annual per-acre fees, with the amount depending on the location of their reservation.

  • Counties (and city governments in applicable cases).
    Counties would receive the annual fee payments, which would go into the county general fund. The DM’s formula would affect the fee amount for reservations not in the first two location categories (including reservations within city limits).

Timelines and procedural notes

  • Introduced: February 28, 2025.
  • Current status: Referred to Ways and Means.
  • Effective date of new fee structure: January 1, 2026.
  • Annual payment deadline: September 1 each year.
  • Where funds go: County treasurer, deposited into the county general fund.

Additional considerations

  • The bill does not provide the detailed language of the transition from tax exemptions to fees, nor the explicit definition of terms like “homestead” or the exact DM formula. Those details would be clarified in the amended bill text or legislative fiscal notes.
  • The policy could influence land-use decisions, county revenue streams, and the administrative workload for counties and the Department of Management.

Compiled from official sources — confirm details with the bill’s official record.

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