Richard Fee’s Iowa farmland, in row crops since the late 1800s, has disappeared. His federal farm number is token, according to county regulators.
“Using the letter of the law, they basically declared I have no farmland,” he insists. “They’ve come for my ground in the name of reclassification, and the end result is that my taxes will more than double.”
From a past of corn, soybeans, and livestock to a present of CRP and pasture, Fee’s acreage is no longer deemed agricultural, per county assessment.
“I’ve taken land stewardship seriously and farmed my land in every way I could to make a dollar since the day I bought it,” he says. “This is unjust and I’m so tired of the government or anyone else that tries to take or inflict undue financial burden that costs people what they’ve worked hard for their entire life.”
Upside Down
In extreme east Iowa’s Scott County, Fee, recently retired out of construction, lives on gravel, alongside his wife, Katherine, who works at a veteran’s hospital in Iowa City.
“Our dream was to buy a farm, work the land, build a house, and mind our own business,” he says. “We did that in 2002, and bought our present 50-acre farm, which had been in row crop and livestock production of different types since the days when the prairie was first busted.”
The property included a severely eroded pond, several outbuildings, a creaking farmhouse, 10 acres of pasture, and roughly 30 acres of tillable soil.
Out of the gate, Fee kept approximately 25 acres in corn and soybeans; raised bobwhite quail and ring-necked pheasants as a state-licensed game farm; bought and raised bottle calves for market; maintained a 60’-by-500’ vegetable garden; and planted scores of pear, apple, and peach trees, selling the vegetables and fruit at local farmers’ markets.
I worked the land since the day I bought it,” says Fee, 63, who stills grows roughly 6 acres of hay. “The old farmhouse was too far gone, so we built a new home ourselves, and I dug a bypass crick and repaired the 20-foot breech in the dam of the existing pond, stopping the rampart and continuous soil erosion. I dug out 11’ of crap and silt from the pond left by the dairy cows, hogs and other livestock that had previously been raised on the place. I placed all the dugout silt back on the fields around the pond.”
“Finally, at great expense, I placed 6-9” riprap around the 1150’ of bank for further soil erosion prevention,” he continues. “The place wasn’t much in size compared to some farms, but it was everything to us.”
In November 2017, Fee put 21 tillable acres into the federal Conservation Reserve Program (CRP) on a 10-year contract. “What a regret. The government was encouraging me to turn my corn into CRP, while the state of Iowa was about to penalize me for doing it. I have a federal farm number and USDA considers me a farm, but Iowa turned the whole thing upside down on my head.”
Reclassification
In October 2024, Fee received a letter from the Scott County Assessor’s Office declaring Fee’s property under review:
‘For property to be assessed as agricultural real estate, a property must meet all of the following criteria: there must be active agricultural production activity on the parcel/property meaning there is ‘present’ ag use and it is ‘producing’ an ag product as of Jan 1 of this year; the agricultural production activity must be the primary use of the parcel/property meaning main, principal, or of chief importance. Not a secondary, accessory, or hobby use; the agricultural production activity must be taking place in good faith and with an intent to profit directly from the activity, meaning the ag use must also make a regular and continuous “net earning” or profit.’
Bottom line, Fee’s land was under the lens of reclassification. “They asked a long series of 15-16 questions about where I sold my hay; what animals I had; how many barns; how I stored my chemicals and seed; my income taxes; my CRP; and much more.”
Fee did not reply to the letter. “I didn’t feel it was any of their business. I’m not bothering anyone. Please, please just leave me and my 50 acres alone. Instead, I got another letter in December telling me I was being reclassified. In other words, they told me I owned no farmland. BS.”
Heavyweight Twist?
How was Fee’s property identified for potential reclassification? Aerial imagery, according to Scott County Assessor Tom McManus.
“Mr. Fee’s property was truly a farm for decades and ag use was the primary function. However, in the last four to five years, our aerial imagery confirms changes,” McManus says. “The original old farmhouse, grain bins, barns, and row crops have all changed, and now they have a new house and large pond that never existed. The livestock are gone, as far as we can tell, and the row crop ground is now in a conservation program.”
“There may potentially be hay ground or alfalfa, but Mr. Fee refused to answer questions so that we can verify,” McManus continues. “We stopped by the property, but Mr. Fee refused to allow us on.”
In opposition to McManus, Fee contends Scott County is aware of his hay ground through aerial photos and “multiple phone conversations.”
The reclassification, Fee insists, comes with a heavyweight financial twist. “All said, my taxes went from $1,500 to $4,500, because of the new house, that was a hard enough hit. Now, it’s going to more than double, again. Here’s a sidenote, the county services that we received back in the beginning were moderately okay at $1,500 taxation, but they have greatly declined, and no way equal $4,500 of taxation. Combine that with insurance, and that means I’ll have to pay about $1,200 per month—all due to reclassification. After years of working hard to steward what I have, I face the loss of everything I’ve saved for.”
Passing the Buck?
Scott County actions are backed by Iowa state code (701-102.1(3)), McManus explains. “We continually look at ag property, along with all other classifications of property, and when it changes in primary use, the assessor, mandated by law, is to make sure the property classification and valuation are reflective of current market value. It’s definitely not the case that it has anything to do with raising taxes.”
Fee contradicts McManus’ contention, pointing to the text of the Scott County Assessor’s Office letter received in October 2024: The classification of property is for taxation purposes and has nothing to do with a property’s zoning.
“McManus says reclassification has nothing do to with taxes?” Fee exclaims. “The letter states the exact opposite. Here’s a thought to a question yet to be answered: How many properties after review have been reclassified from residential to agricultural, lowering the taxes?”
Fee says a “giant difference” exists between county, state, and federal policy. “The feds jump to put my farmland in their CRP program and are excited to use my farmland in their conservation statistics; meanwhile the state says the CRP in my case makes me not a farm; and finally, the county points at the state to justify saying I have no farmland at all. That’s called passing the buck and using my ground to their advantage.”
Scott County’s reclassification action can be appealed, McManus notes. “He (Fee) is not dead in the water if he disagrees with us. He is afforded an appeal process to the local board of review, and he can appeal to the property assessment appeal board. He can also go to district court.”
“Appeal? That’s laughable,” Fee asserts. “What’s the percent of appeal rulings that actually go against the county? I’ve already lost my first appeal, and everyone knew the outcome before I walked in the door.”
Fee’s next appeal, to the Iowa Property Assessment Appeal Board in Des Moines, is Sept. 4. “Telling somebody to appeal, knowing they’ll be denied in 99% of cases, and then pretending that someone like me has the money to go hire a lawyer to go to court is so wrong. It shows how blind bureaucrats are to the financial realities of their policies.”
Big City
Statewide and nationwide, Fee says other landowners are in a similar situation. “Just don’t tell me I wasn’t targeted and don’t tell me the CRP deal makes any sense. I’m old, but I still work to produce anything and everything on my farmland, and I still have about 6 acres of hay, and I’ve got 21 acres of CRP that’ll be out of the damn federal contract in two years, but according to the county, I may as well be living in the heart of the big city.”
“According to the state, putting my ground in CRP was a mistake. According to the county, building a house and fixing my pond were mistakes. I’m not a criminal and all I’ve ever asked for was a little bit of reason: Don’t tell me I have no farmland and don’t go changing the entire tax structure of someone’s property in their 60s on a whim.”
“No matter what happens, I’m not afraid to speak up,” Fee concludes. “I’m just a simple man, but I’m not gonna be led to the slaughterhouse like a sheep.”