Filter Strip Program

The Kosciusko County Surveyor's Office, in conjunction with the Kosciusko County Soil & Water Conservation District, facilitates a program that allows Kosciusko County landowners the opportunity to receive a tax break for land that is classified as a filter strip.

*Please see Indiana Code 6-1.1-6.7 for all relevant legal requirements

What is a filter strip?
 - Filter strips are areas of vegetation bordering a body of surface water. These strips are seeded with close growing plants, which slow water runoff and limit sediment, nutrients, pesticides and other contaminants from entering water bodies.

How do I know if my land can be classified as a filter strip?
 - Requirements for Classification as a Filter Strip (applies to the portion of your property that will be classified):
      1. Parcel must be adjacent to an open water course such as a ditch, creek, or river; or open body of water such as a wetland or lake.
      2. Parcel must be at least 20 feet wide but not more than 75 feet wide.
      3. Parcel cannot contain a dwelling or other usable building.
      4. Parcel cannot be used for livestock grazing.
      5. No part of the parcel can be within a licensed shooting preserve.

What is the tax break?
 - Land that is classified as a filter strip will be assessed at one dollar ($1) per acre for general property taxation purposes. But, ditch assessments on the classified land will still be paid.

What are the advantages?
 - Water Quality: A filter strip, paired with other conservation practices, can filter out up to 95% of sediments, 87% of phosphorus, and 75% of nitrogen attached in surface water runoff.
 - Stable Ditch Banks: Deep rooted vegetation in filter strips stabilizes stream banks, providing a safer environment for maneuvering farm equipment.
 - Easy Ditch Access: In the event the land owner or county surveyor require access to the ditch, no precious row crops will be lost in the process.
 - Reduced Ditch Maintenance: Filter strips preserve highly erodible ground often found near moving surface water. They stabilize soils and capture sediments before they enter the stream, reducing drain maintenance and saving taxpayer money.
 - Wildlife Habitat: Native plants established in filter strips provide food and habitats for several species of birds, mammals, amphibians, reptiles, and pollinators.
 - Visual Appeal: A well established filter strip gives ditch banks natural beauty and character. Filter strips also a visible reminder of good land stewardship.

What are the disadvantages?
 - If a landowner wishes to have their filter strip classification removed for any reason, the owner of land that is removed from classification as a filter strip is subject to pay either
back taxes, up to 10 years, plus interest or the difference in assessment values from initial
classification to withdrawal.

How do I apply?
 - To apply for this filter strip program, please visit the Kosciusko County Surveyor's Office on the basement level of the Kosciusko County Courthouse.

Additional Information & Relevant Indiana Code