IOWA 
Exemption. 
Mandatory. Enacted 1906. 
Reenacted 1959. 
Code Annotated, Sec. 441.22. 
Eligibility 
Trees planted for forest, fruit, shade or orna- 
mental purposes, or for windbreaks upon any tract 
of land (other than “forest reservations’) with- 
out regard to area, are exempt from taxation. 
1See Modified Assessment Law. 
Procedure 
The assessor shall not increase the valuation 
of the property because of such improvements. 
Tax treatment 
Land. Subject to the property tax. 
Timber. Exempt under the conditions noted 
above. 
KANSAS 
Exemption}. 
Mandatory. Enacted 1941. 
Statutes Annotated 1963, Ch. 29, Art. 5. 
Kligibility 
A shelterbelt or windbreak is exempt from taxa- 
tion if it consists of at least five rows of suitable 
trees or shrubs, one row of which must average 6 
feet in height or more, and if it is planted in strips 
adjacent to a highway on the north, west, or east. 
The strip of land planted must be between 60 and 
120 feet in width and contain at least 1 acre. The 
planting must not obstruct the view at public road 
intersections. 
The planted area must be maintained in accord- 
ance with good farm forestry practice. Livestock 
grazing is prohibited. 
1 Known as the “Shelter Belt Snow Fence Law.” 
Procedure 
The County Commissioners determine each 
year what lands are used for shelterbelt purposes 
as defined in the law. 
Tax treatment 
Land and timber. Lands occupied by shelterbelts 
or windbreaks are entitled to an 80 percent reduc- 
tion in assessed valuation continued over as 
many years as the shelterbelt or windbreak 
effectively protects a public road from snow 
accumulation. 
No increase in assessed valuation shall be made 
due to the presence of a shelterbelt or windbreak. 
MAINE 
Exemption. 
Reenacted 1955. 
Optional. Enacted 1872. Amended 1907, 1909, and 1927. 
Revised Statutes 1964, Title 36 Sec. 656, 1-D. 
Classification 
Qualification. Cleared land or land from which 
the forest has been removed and which the owner 
has planted or set apart for timber production and 
successfully cultivated for 3 years, may be exempt 
from taxation for 20 years following expiration of 
the 3-year period. At time of classification there 
must be not less than 640 well distributed trees 
per acre. 
Procedure. The owner applies to the assessors 
stating that the tract is set apart for the sole 
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purpose of reforestation for the benefit of the 
State. A plan of the property must be provided 
and a statement relating to the growth and culti- 
vation of the stand. If the assessors find, upon 
hearing and inspection, that the purpose is as 
stated in the application, the exemption is granted. 
Conditions governing continued classification. The 
trees must be kept in a thriving condition during 
the exemption period. 
Land and timber. Both are exempt under the 
conditions noted above. 
