Iowa Native Prairie, Wetland and Wildlife Habitat Property Tax Exemption

Iowa landowners can get a property tax exemption for native prairie, wetlands, or small wildlife habitat areas that a DNR biologist inspects and certifies. The signed certificate goes to the county assessor by Feb. 1. Exempt land cannot be used for any economic gain, including crop storage or lease and rental income.

• Native Prairie: land never cultivated, natural or restored grassland with at least 50% of the plant canopy made up of original Iowa prairie grasses and forbs. No acreage limit.

• Wildlife Habitat: agricultural land of two acres or less, in native species with adequate ground cover, used only as wildlife habitat.

• Wetland: two or more acres, mostly underwater or waterlogged in spring, with hydric-soil vegetation. This covers protected wetlands (type 3, 4 or 5) and restored wetlands under a nonpermanent agreement with DNR, USFWS, a county or a private conservation group.

• No economic gain of any kind and no buildings on the tax parcel.

The exempt area may not be used for economic gain, including storing equipment, machinery or crops, or receiving lease or rental payments. No buildings, used or unused, may be on the tax parcel. An aerial photo of the area goes with the application.

Published amounts: Property tax exemption on the certified acres; no dollar amounts are published.

Print the certification form or get it from an Iowa DNR Wildlife Management Biologist. A DNR biologist inspects the area and signs the form, and the landowner takes the signed form to the county assessor by February 1.

Deadline text on the page: The signed certification form must then be taken to your local county assessor by February 1.