Declaration of Public Entity's Landholdings

FORM 7-21PE
2008 Instructions
(7-07)

INSTRUCTIONS FOR DECLARATION OF
PUBLIC ENTITY'S LANDHOLDINGS
(For Certification and Reporting Requirements of the
Reclamation Reform Act of 1982)

Bureau of Reclamation
Do not use this form after December 31, 2008

OMB Control No.: 1006-0005

Paperwork Reduction Act
This information is being collected to establish landholder compliance with Federal reclamation law. Response to this request is mandatory in
accordance with Public Law 97-293 and 43 CFR 426.18. Public reporting burden for this form is estimated to average 1 hour 15 minutes per
response, including time for reviewing instructions, gathering and maintaining data, and completing and reviewing the form. An agency may
not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid Office of
Management and Budget (OMB) control number. Direct comments regarding the burden estimated or any other aspect of these forms to
Manager, Land Resources Office, Code 84-53000, U.S. Bureau of Reclamation, PO Box 25007, Denver CO 80225.

GENERAL INFORMATION

WHERE TO SUBMIT FORMS

“General Information About the RRA Forms”
(Form 7-21INFO) provides basic instructions on using
Reclamation Reform Act of 1982 (RRA) forms. Ask your
district office for this form each year to keep current. Refer
to the definitions at the end of Form 7-21INFO whenever the
meaning of a term is not clear to you. Please note, some
terms such as “irrigable land,” “irrigation land,” and
“irrigation water” have special definitions when used in
these forms which differ from their common meaning. Other
terms and corresponding definitions that are specific to the
RRA forms are:

You must submit Form 7-21PE for your public entity to
each district in which your public entity holds (directly or
indirectly owns or leases) land. You must submit the
original form to one district and may submit copies to the
others if it holds land in more than one district.

•

“Land” or “acres” means irrigable or irrigation land.

•

“You” means the officer or authorized agent of the
public entity who completes this form for the public
entity.

•

“We,” “us,” “our,” or “Reclamation” means the
Bureau of Reclamation.

•

“Public entity” means a Federal, State, county, or city
government agency.

WHAT LAND TO INCLUDE
You must declare all of your public entity’s land held
westwide that is subject to the acreage limitation provisions.
This means you must include all land for which your public
entity is responsible on Form 7-21PE. We request that if
your public entity leases land to or from another individual
or entity, your public entity inform the lessees or lessors of
their obligation to certify or report. Failure to certify or
report by either the lessee or lessor will jeopardize the land’s
eligibility to receive Reclamation irrigation water.
You must provide an accurate legal description or an
assessor’s parcel number for each land parcel. Be sure to
break down land parcels as far as necessary to ensure
accurate identification.

OWNERSHIP THROUGH LEGAL ENTITIES
As used in the RRA forms, the term “actual acres” refers to
all irrigable and irrigation acres with no adjustment applied
for Class 1 equivalency. The term “Class 1 equivalent
acres” refers to the resulting number of acres when an
adjustment is made to actual acres for Class 1 equivalency.

If your public entity wholly owns a legal entity that holds
land subject to the acreage limitation provisions, you must:
(1)

Include land held by the wholly owned legal entity
in the directly owned or directly leased sections of
your Form 7-21PE, as appropriate, AND

(2)

Complete the appropriate block on
Form 7-21PE-IND to supplement your
Form 7-21PE. A legal entity that is wholly owned
by a public entity is treated as a wholly owned
subsidiary for acreage limitation purposes, and
does not have to submit its own RRA form.
However, the acreage limitation provisions will
continue to apply to the wholly owned subsidiary.

Visit www.usbr.gov/rra for more information.

WHO MUST SUBMIT THIS FORM
The “Declaration of Public Entity’s Landholdings”
(Form 7-21PE) is to be completed annually by Federal,
State, county, and city government agencies and any other
public entities that hold a total of more than 40 acres
westwide.

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changed since the last Form 7-21PE was
submitted; AND

If your public entity partially owns a legal entity that holds
land subject to the acreage limitation provisions, you must:
•

Complete the appropriate block on
Form 7-21PE-IND to supplement your
Form 7-21PE. A legal entity that is partially owned
by a public entity is treated like any other legal
entity for acreage limitation purposes, and must
submit its own RRA form (provided the legal
entity’s westwide landholdings exceed the
applicable RRA forms submittal threshold).

All other information previously submitted on
your public entity’s Form 7-21PE has not
changed.

Your public entity must submit a new Form 7-21PE if your
public entity wants to reselect its full-cost land.

GENERAL INSTRUCTIONS

IF LANDHOLDINGS CHANGE

Type or print in ink all answers. You must initial and date
any crossouts and corrections. You may attach continuation
sheets to list information. Preprinted continuation sheets are
available for this purpose, or you may make your own.
District name abbreviation(s) used on this form must be
spelled out on the form where the abbreviation is used for
the first time, or on a separate sheet attached to this form.
Please contact your district office or the appropriate
Reclamation office if you have any questions.

Your public entity must notify all districts in which it holds
land within 30 calendar days if your public entity's westwide
landholdings change during the water year, and you must
submit a new Form 7-21PE within 60 calendar days of the
change. These 30- and 60-day grace periods do not apply to
a new landholder. A new landholder must submit the
appropriate RRA forms prior to receiving Reclamation
irrigation water.

ITEM BY ITEM INSTRUCTIONS
For more information on landholding changes, see
Fact Sheet 11, which is available at your district office.

Public Entity Information

ANNUAL DECLARATION

1.

Your public entity must submit a Form 7-21PE each and
every year prior to the delivery of Reclamation irrigation
water to your public entity’s land if your public entity’s
westwide landholdings exceed the applicable RRA forms
submittal threshold of more than 40 acres, with the following
exceptions:
(1)

Your public entity may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of a
Form 7-21PE if your public entity’s westwide
landholdings have not changed since the last
Form 7-21PE was submitted; or

(2)

Your public entity does not need to submit any
RRA forms if:

2.

• It only holds land indirectly through other
entities, trusts, or estates;

3.

Note: Your public entity meets this criterion if
your public entity cannot list land in items
4 through 7 and items 9 through 10 of your
public entity’s Form 7-21PE (which pertain to
directly held land), AND you submitted an
“Attachment Sheet for Form 7-21PE”
(Form 7-21PE-IND) to list your public entity’s
indirectly held land.

(a)

Enter your public entity’s complete name.

(b)

Enter your public entity’s Employer Identification
Number (EIN). You must obtain one for this form
if your public entity does not have an EIN. The
Internal Revenue Service requires an EIN for all
public entities (government agencies).

(a)

Enter your public entity's street address or rural
route number, city, state, and ZIP code. An
attorney's address, “c/o” addresses, etc., is not
acceptable in place of a street address. Post office
box numbers may be used only if no other address
exists.

(b)

Enter your public entity’s mailing address if it is
different from the street address.

(a)

Enter the telephone number where questions can
be directed.

(b)

Enter the name of a contact person at that
telephone number.

Land Your Public Entity Directly Owns That is Not
Operated By or Leased To Another Party or Parties
It is the responsibility of landowners, sellers of land, and
districts to notify lessees, buyers of land, and new
landholders, respectively, of the RRA forms submittal
requirements associated with the land in question.

• Neither the number of acres attributed to your
public entity nor the percentage of the other
entity attributed to your public entity has

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FORM 7-21PE (2008)

4.

5.

This section requests information regarding land your
public entity directly owns westwide that is not operated
by or leased to another party. Include land of this type
that your public entity leases from another public entity
here instead of including it as leased land in item 9
because it counts against the lessee’s ownership
entitlement (pursuant to the Act of July 7, 1970 [Public
Law 91-310]). In that situation, write the land is leased
from a public entity after the legal description of the
land parcel. Include land your public entity owns
through wholly owned legal entities. Enter the
following for each land parcel.
(a)

Name of district in which the land parcel is
located. Group land parcels by district.

(b)

Provide an accurate legal description of the land
parcel or an assessor’s parcel number.

(c)

Number of acres in the land parcel.

may list more than one parcel per line if all parcels
have the same lease information.

7.

Provide an accurate legal description of the land
parcel or an assessor’s parcel number. For each
lessee, sublessee, or operator entered in item 6(d),
there is space to list four land parcels (one parcel
per line) if all parcels are operated by the same
natural person or entity in the same district. You

(e)

This item requests lease information.

Number of acres in the land parcel.

Total column 6(f). This is the number of acres your
public entity directly owns westwide that are operated
by a lessee or other operator. Include in this total any
directly owned acres listed on continuation sheets that
are 100-percent owned by your public entity and
operated by a lessee or other operator.

Land Your Public Entity Directly Leases From
Another Party

This section requests information regarding land your
public entity directly owns westwide that is operated by
lessees or other operators. Include land your public
entity owns through wholly owned legal entities.
Include land of this type that your public entity leases
from another public entity here instead of including it as
leased land in item 9 because it counts against the
lessee’s ownership entitlement (pursuant to the Act of
July 7, 1970 [Public Law 91-310]). In that situation,
write the land is leased from a public entity after the
legal description of the land parcel. Enter the following
for each land parcel.

(b)

Name, address, and telephone number of each
lessee, sublessee, or other type of operator.

(f)

Landholders that lease land to or from other landholders
should inform the lessees and lessors of their obligation to
also submit RRA forms. If either the lessee or lessor fails to
submit RRA forms, the eligibility of the land to receive
Reclamation irrigation water will be jeopardized.

Name of district in which the land parcel is
located. Group land parcels by district.

(d)

(2) Ending date of the lease. This is the date on
which the current lease will terminate,
including all exercisable options.

Total column 4(c). This is the number of acres your
public entity directly owns westwide that are not
operated by or leased to another party. Include in this
total any directly owned acres listed on continuation
sheets that are 100-percent owned by your public entity
and not operated by a lessee, sublessee or other
operator.

(a)

Indicate if the parcel is operated by a lessee or
sublessee under a lease (lessee/sublessee), or by an
operator under any other type of farm operating
arrangement (operator).

(1) Starting date of the lease. This is the date the
lease first became effective. Enter the date
the lease was signed if no effective date was
specified in the lease.

Land Your Public Entity Directly Owns That is
Operated by Lessees or Other Operators

6.

(c)

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8.

Enter your public entity's name again. (These forms
are often photocopied, so it is necessary to have your
public entity identified on each page.)

9.

This section requests information regarding land
westwide that your public entity directly leases from
another party. Do not include land your public entity
leases from another public entity here; instead, include it
in item 4 or item 6, as appropriate. Include information
about any land your public entity subleases to others
here. For each land parcel, enter the following. Include
land your public entity leases through wholly owned
legal entities.
(a)

Name of district in which the land parcel is
located. Group land parcels by district.

(b)

Provide an accurate legal description of the land
parcel or an assessor’s parcel number.

(c)

Who primarily operates the land: your public
entity (self) or an operator other than your public
entity (other).

(d)

Natural person or entity that directly owns the land
your public entity leases. Enter the sublessee’s
FORM 7-21PE (2008)

name as well as the landowner’s name if your
public entity subleases the land to another
landholder. If your public entity subleases the land
from another landholder, enter the sublessor’s
name and the landowner’s name.
(e)

this question is “no,” proceed to item 35. If the answer
to this question is “yes,” answer items 13(a) and 13(b)
as follows:

(2) Ending date of the lease. This is the date on
which the current lease will terminate,
including all exercisable options.
Number of acres in the land parcel. Do not list
acres that your public entity subleases to others
because they are attributed to the sublessee.

10. Total column 9(f). This is the number of acres your
public entity directly leases (and subleases) westwide.
Include in this total any directly leased (and subleased)
acres listed on continuation sheets.
11. Indicate whether your public entity owns or leases land
though a legal entity that is wholly or partially owned by
your public entity. If your answer to this question is
“yes,” you must also complete an “Attachment Sheet for
Form 7-21PE” (Form 7-21PE-IND) for your public
entity, and then proceed to item 12(a) of this form.
Information for land your public entity owns or leases
through wholly owned legal entities that was listed in
item 4, 6, and/or 9 must be restated in the appropriate
section of Form 7-21PE-IND. If your answer is “no,”
proceed directly to item 12(a) of this form.
12. (a)

(b)

Name of the district. This is the name of the
district in which only the land first owned/leased
by your public entity after December 31, 2004, is
located.

(b)

Number of acres. For each district listed in
item 13(a), indicate the number of acres owned or
leased in that district in the appropriate column
[column (b)(1) for owned land, column (b)(2) for
leased land]. List only the land that was first
owned/leased by your public entity after
December 31, 2004.

(c)

Provide an accurate legal description of the land
parcel or an assessor’s parcel number.

This item requests lease information.
(1) Starting date of the lease. This is the date the
lease first became effective. Enter the date
the lease was signed if no effective date was
specified in the lease.

(f)

(a)

14. (a)

Total column 13(b)(1). This is the total number of
acres first owned by your public entity after
December 31, 2004.

(b)

Total column 13(b)(2). This is the total number of
acres first leased by your public entity after
December 31, 2004.

(c)

Total items 14(a) and 14(b). This is the total
number of acres first held by your public entity
after December 31, 2004.

15. Enter your public entity's name again. (These forms
are often photocopied, so it is necessary to have your
public entity identified on each page.)
16. Indicate whether any OR all of the land listed in item 13
(i.e., land your public entity first held after
December31, 2004) is currently used for purposes other
than the following:

Indicate whether your public entity is a department
within the Federal government or a Federal
agency.

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Indicate whether your public entity is a school
district.

If the answer to item 12(a) OR 12(b) is “yes,” proceed
to item 35. If the answers to item 12(a) AND 12(b) are
“no,” proceed to item 13.

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Land Your Public Entity Became the Owner of or
Began to Lease From Another Party After
December 31, 2004
On January 1, 2005, Reclamation fully implemented the
revenue provisions in the Act of July 7, 1970 (Public Law
91-310) and 43 CFR 426.10 of the Regulations.

Corrections facilities
Hospitals or similar facilities
Facilities for agricultural research, instruction, or
education
Wildlife mitigation refuges or habitats
Airports
Cemeteries
Golf courses
Water treatment, waste water facilities, or landfills
Parks or recreation areas/facilities
Residential facilities

17. If the answer to item 16 is “no,” proceed to item 35. If
the answer is “yes,” answer items 17(a) through 17(e) as
follows for the land that is used for purposes other than
those listed in item 16:

13. Indicate whether your public entity (or a legal entity in
which your public entity has 100-percent interest)
became the owner of or began to lease land from
another party after December 31, 2004. If the answer to

(a)

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Name of district in which the land parcel is
located. Group land parcels by district.

FORM 7-21PE (2008)

(b)

Provide an accurate legal description of the land
parcel or an assessor’s parcel number.

(c)

Purpose for which the land parcel is used (e.g.,
farming, grazing, orchard, etc.). Please be specific
as to which activity is associated with which parcel
if more than one activity is associated with the
parcels included in this item.

(d)

Check the appropriate column to indicate whether
the land parcel is owned or leased.

(e)

Number of acres in the land parcel.

18. (a)

(b)

21.

If you checked a box because one of the statements is
applicable to your public entity, your public entity is
subject to the discretionary provisions. If you could
not check a box because none of the statements are
applicable to your public entity, your public entity is
subject to the prior law provisions.

Total the acres in column 17(e) for which column
17(d)(1) is checked. This is the total number of
acres first owned by your public entity after
December 31, 2004, that are used for purposes
other than those listed in item 16.

Your Public Entity’s Nonexcess Land
Your public entity’s acreage limitations status was
determined in item 21 because your public entity’s westwide
landholding is subject to full application of the acreage
limitation provisions. The ownership entitlements for public
entities that hold land subject to full application of the
acreage limitation provisions are: (a) 640 acres if the public
entity is subject to the discretionary provisions, or (b)
160 acres if the public entity is subject to the prior law
provisions. If the number of acres in item 18(a) does not
exceed your public entity’s applicable ownership
entitlement, complete item 22(a) [and 22(b), if applicable],
then proceed to item 28. If the number of acres in item 18(a)
exceeds your public entity’s applicable ownership
entitlement, you must complete items 23 through 27.
Specifically, all land your public entity directly owns that is
listed in item 17 must be designated on this form as either
nonexcess or excess in items 24 or 26, respectively. Only
the public entity that directly owns the land in question can
designate land as nonexcess or excess land. For more
information about designating excess and nonexcess land,
you may also refer to the separate instructions for the
“Designation of Excess Land” (Form 7-21XS). Public
entities must designate excess and nonexcess land on Form
7-21PE, not Form 7-21XS. Therefore, the “Item By Item
Instructions” section of Form 7-21XS is not applicable to
Form 7-21PE.

Total the acres in column 17(e) for which column
17(d)(2) is checked. This is the total number of
acres leased from another party by your public
entity after December 31, 2004, that are used for
purposes other than those listed in item 16.

19. Total items 18(a) and 18(b). This is the total number of
acres first owned or leased by your public entity after
December 31, 2004, that are used for purposes other
than those listed item 16.
20. Answer the following questions:
(a)

Does your public entity receive money (or its
equivalent) for any of the crops produced on any
of the land described in item 17?

(b)

Does your public entity receive money (or its
equivalent) for lease payments for any of the land
described in item 17?

(c)

Does your public entity receive any of the crop(s)
produced on any of the land described in item 17,
and then sell all or some of the crop(s) for money
(or its equivalent)?

To determine your public entity’s acreage limitation
status and the corresponding entitlements, review the
three statements and check the box next to any one that
is applicable to your public entity. If none of the
statements are applicable to your public entity, leave
the boxes blank.

22.

If the answer to items 20(a), 20(b) AND 20(c) are “no,”
proceed to item 35. If the answer to item 20(a), 20(b),
OR 20(c) is “yes,” proceed to item 21.

Answer the following question:
(a)

Indicate whether your public entity received
Reclamation irrigation water on or before
October 1, 1981. If the answer is “yes,” proceed
to item 22(b). If the answer is “no,” proceed to
item 23.

(b)

If the answer to item 22(a) is “yes,” identify the
district in which your public entity received
Reclamation irrigation water on or before
October 1, 1981.

Acreage Limitation Status of Your Public Entity
Land for which the answer to item 20(a), 20(b), OR 20(c) is
“yes” does not meet the revenue criterion specified by the
Act of July 7, 1970 (Public Law 91-310) and 43 CFR 426.10
of the Regulations. Consequently, your public entity’s
westwide landholding is subject to the full application of
the acreage limitation provisions and will count against
your public entity’s acreage limitation entitlements.

23. Enter your public entity's name again. (These forms
are often photocopied, so it is necessary to have your
public entity identified on each page.)

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FORM 7-21PE (2008)

listed in column 24(a) that have Class 1
equivalency factors. Leave this column blank if
you are not subject to the discretionary provisions
or if none of the districts listed in column 24(a)
have Class 1 equivalency factors. Again, Class 1
equivalency can only be applied to acres in those
districts that have Class 1 equivalency factors.

24. List the owned land from item 17 that will be designated
as nonexcess by completing items 24(a) through 24(c)
below. Columns 24(d) and 24(e) are completed only if
the land in question is located in a district that has
Class 1 equivalency factors and your public entity is
subject to the discretionary provisions. Refer to the
separate instructions below for further guidance
regarding the use of columns (d) and (e).
(e)
If you are unsure of the meaning of the terms “actual
acres” or “Class 1 equivalent acres,” please see the
“GENERAL INFORMATION” section of these
instructions and the definitions provided in
Form 7-21INFO.
(a)

Name of district in which the land parcel is
located.

(b)

Provide an accurate legal description or an
assessor’s parcel number. Be sure to break down
land parcels as far as necessary to ensure accurate
identification. Group parcels by district if you are
listing parcels located in more than one district.

(c)

Number of actual acres in the land parcel. Again,
only owned acres listed in item 17 are available for
designation as nonexcess land.
For public entities with a Class 1 equivalency
factor: The following instructions explain how to
calculate the maximum number of acres your
public entity may designate as nonexcess.

Example: If you have 1,000 actual Class 2
acres with a Class 1 equivalency factor of 0.8, you
will enter 800 acres in column 24(e) because
application of Class 1 equivalency to 800 of your
public entity’s actual Class 2 acres results in
640 acres (800 x 0.8 = 640). However, you must
still designate the remainder of your public entity’s
actual Class 2 acres (200 acres) as excess in
item 26. To do this, you must re-convert all
Class 1 equivalent acres to actual acres. Please
refer to the example provided in item 26.
This column can be used only by landholders
subject to the discretionary provisions and only for
those districts listed in column 24(a) that have
Class 1 equivalency factors. Leave this column
blank if your public entity is not subject to the
discretionary provisions or if none of the districts
listed in column 24(a) have Class 1 equivalency
factors.

If all of your public entity’s land in item 17 is
of one class other than Class 1 and has a
Class 1 equivalency factor of less than 1.0,
you can divide your public entity’s ownership
entitlement by that equivalency factor to
determine the number of acres your public
entity may designate as nonexcess. If your
equivalency factor is more than 1.0, you will
need to multiply your public entity’s
ownership entitlement by that equivalency
factor.
Example: If your public entity owns
800 acres and if your public entity’s
ownership entitlement is 640 acres and all
your public entity’s land is Class 2 with a
Class 1 equivalency factor of 0.8, you will
enter 800 nonexcess acres in column
24(c) (640 ÷ 0.8 = 800).

25. The total acres in this item cannot exceed your public
entity’s ownership entitlement.

If you have multiple classes of land and need
assistance completing this item on your public
entity’s form, please contact your district
office or the appropriate Reclamation office.
(d)

If you completed column 24(d), enter the Class 1
equivalent acres by dividing item 24(c) by
item 24(d) if your Class 1 equivalency factor is
more than 1.0, or by multiplying item 24(c) by
item 24(d) if your Class 1 equivalency factor is
less than 1.0.

If appropriate, enter the Class 1 equivalency factor
for the district in which the land parcel is located.
You may use this column only if your public entity
is subject to the discretionary provisions and only
for land your public entity owns in those districts
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(a)

Total column 24(c) for those land
parcels where Class 1 equivalency
is not applicable. . . . . . . . . . 25(a) ______

(b)

Total column 24(e) for those land
parcels where Class 1 equivalency
is applicable. . . . . . . . . . . . 25(b) ______

FORM 7-21PE (2008)

(c)

general, the land will be eligible to receive
Reclamation irrigation water for 5 years from the
date of acquisition, or in the case of inheritance,
from the date of the previous landholder’s death.
If your public entity owns land that meets this
criterion, you must provide the following
information on an “Attachment Sheet for
Form 7-21XS” (Form 7-21XSINAQ) or on a
separate sheet of paper and attach it to this form if
your public entity involuntarily acquired eligible
land and designated that land as excess:

Add the totals you calculated above
[25(a) + 25(b)]. This is the number
of acres westwide your public
entity is designating as nonexcess.
Enter this total in item 25 on the
form. . . . . . . . . . . . . . . . 25(c) ______

Your Public Entity’s Excess Land
Again, if your public entity exceeds its applicable ownership
entitlement, all land your public entity directly owns that is
listed in item 17 must be designated on this form as either
nonexcess or excess in items 24 or 26, respectively. Only
the public entity that is the direct owner of the land in
question can designate land as nonexcess or excess.

(1) Identify which nonexcess land parcel your
public entity involuntarily acquired and
designated as excess in item 26 of this form by
providing the legal description of the land
parcel or an assessor’s parcel number.

26. List the owned land from item 17 that will be designated
as excess by completing items 26(a) through 26(d) as
explained below.

(2) The name of the landholder from whom each
parcel was involuntarily acquired;

(a)

Name of district in which the land parcel(s) is (are)
located.

(3) The date each parcel was involuntarily
acquired;

(b)

Provide an accurate legal description of the land
parcel(s) or an assessor’s parcel number(s).

(c)

Number of actual excess acres in the land parcel.
Note: Any Class 1 equivalent acres must be
reconverted to actual acres.

(4) The status of the parcel when it was acquired
(e.g., nonexcess or excess; subject to a deed
covenant requiring our sales price approval for
10 years, etc.);
(5) If the land was excess when it was
involuntarily acquired, why is the land eligible
to receive Reclamation irrigation water (e.g.,
placed under recordable contract, nonexcess
land involuntarily acquired and designated
excess by the previous landholder, etc.);

Using the example provided for item 24(e):
Example: If your public entity has 1,000 actual
Class 2 acres with a Class 1 equivalency factor of
0.8, you entered 800 acres in column 24(e) because
800 acres x 0.8 = 640. However, you must
designate the remainder of your land (200 acres) as
excess because you applied Class 1 equivalency to
only an 800-acre portion of your public entity’s
1,000-acre landholding.

(6) The acreage limitation status of the landholder
from whom the land was involuntarily
acquired (i.e., subject to the discretionary
provisions or prior law); and
(7) The water rate applicable for Reclamation
irrigation water delivered to the previous
landholder (i.e., contract rate, full operation
and maintenance rate, or full-cost rate).

The total actual acres included in item 24(c) and
the actual acres in item 27 must equal the total
number of directly owned acres listed for your
public entity in item 18(a). The directly owned
acres listed in item 18(a) are based on actual acres,
not Class 1 equivalent acres. Therefore, if you use
the Class 1 equivalent acres from item 24(e) to
calculate the number of acres that must be
designated as excess acres, you will arrive at a
total number of acres that is less than the total
owned acres listed in item 18(a).
(d)

27. Total column 26(c). This is the number of actual excess
acres your public entity directly owns westwide. If your
public entity exceeds its applicable ownership
entitlement, all land your public entity directly owns that
is listed in item 17 must be designated on this form as
either nonexcess or excess. You can verify this by
adding the total of item 24(c) and item 27. This total
should equal the total number of directly owned acres
listed for your public entity in item 18(a).

If the land is receiving Reclamation irrigation
water, list the reason why (e.g., land under
recordable contract, involuntarily acquired, etc.).

Your Public Entity’s Nonfull-cost Land

If your public entity involuntarily acquires
nonexcess land and designates it as excess, in

Your public entity’s acreage limitations status was
determined in item 21 because your public entity’s westwide
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FORM 7-21PE (2008)

landholding is subject to full application of the acreage
limitation provisions. The nonfull-cost entitlement for
public entities that hold land subject to full application of the
acreage limitation provisions are: (a) 320 acres if the public
entity is subject to the discretionary provisions and received
Reclamation irrigation water on or before October 1, 1981;
or (b) zero acres if the public entity is subject to the
discretionary provisions and did not receive Reclamation
irrigation water prior to October 1, 1981; or (c) 160 acres if
the public entity is subject to the prior law provisions. If the
number of acres in item 19 does not exceed your public
entity’s applicable nonfull-cost entitlement, complete item
28 and then proceed to item 35. If the number of acres in
item 19 exceeds your public entity’s applicable nonfull-cost
entitlement, you must complete items 28 through 34.
Specifically, all land your public entity directly owns and
directly leases that is listed in item 17 must be selected to
receive Reclamation irrigation water at the nonfull-cost or
full-cost rate in items 29 or 33, respectively. Only the public
entity that directly owns or directly leases the land in
question can select land as nonfull-cost or full-cost land. For
more information about selecting nonfull-cost and full-cost
land, you may also refer to the separate instructions for the
“Selection of Full-Cost Land” (Form 7-21FC). Public
entities must select nonfull-cost and full-cost land on
Form 7-21PE, not Form 7-21FC. Therefore, the “Item By
Item Instructions” section of Form 7-21FC is not applicable
to Form 7-21PE.

(c)

For public entities with a Class 1 equivalency
factor: The following instructions explain how to
calculate the maximum number of acres your
public entity may select as nonfull-cost.
If all of your public entity’s land is of one class
other than Class 1 and has a Class 1
equivalency factor of less than 1.0, you can
divide your public entity’s nonfull-cost
entitlement by that equivalency factor to
determine the number of acres your public
entity may select as nonfull-cost. If your
equivalency factor is more than 1.0, you will
need to multiply your public entity’s nonfullcost entitlement by that equivalency factor.
Example: If your public entity directly owns
and directly leases a total of 400 acres and if
your public entity’s nonfull-cost entitlement is
320 acres and all your public entity’s land is
Class 2 with a Class 1 equivalency factor of
0.8, you will enter 400 nonfull-cost acres in
column 29(c) (320 ÷ 0.8 = 400).
If you have multiple classes of land and need
assistance completing this item on your public
entity’s form, please contact your district office
or the appropriate Reclamation office.

28. Enter your public entity's name again. (These forms
are often photocopied, so it is necessary to have your
public entity identified on each page.)
29. List the owned or leased land from item 17 that will be
selected as nonfull-cost by completing items 29(a)
through 29(c) as explained below. Columns 29(d) and
29(e) are completed only if the land in question is
located in a district that has Class 1 equivalency factors
and your public entity is subject to the discretionary
provisions. Refer to the separate instructions below for
further guidance regarding the use of columns (d)
and (e).
If you are unsure of the meaning of the terms “actual
acres” or “Class 1 equivalent acres,” please see the
“GENERAL INFORMATION” section of these
instructions and the definitions provided in
Form 7-21INFO.
(a)

Name of district in which the land parcel is
located.

(b)

Provide an accurate legal description or an
assessor’s parcel number. Be sure to break down
land parcels as far as necessary to ensure accurate
identification. Group parcels by district if you are
listing parcels located in more than one district.

Number of actual acres in the land parcel. Again,
only those acres listed in item 17 are available for
selection as nonfull-cost land.

(d)

If appropriate, enter the Class 1 equivalency factor
for the district in which the land parcel is located.
You may use this column only if your public entity
is subject to the discretionary provisions and only
for land your public entity directly owns and/or
directly leases in those districts listed in column
29(a) that have Class 1 equivalency factors. Leave
this column blank if you are not subject to the
discretionary provisions or if none of the districts
listed in column 29(a) have Class 1 equivalency
factors. Again, Class 1 equivalency can only be
applied to acres in those districts that have Class 1
equivalency factors.

(e)

If you completed column 29(d), enter the Class 1
equivalent acres by dividing item 29(c) by
item 29(d) if your Class 1 equivalency factor is
more than 1.0, or by multiplying item 29(c) by
item 29(d) if your Class 1 equivalency factor is
less than 1.0.
Example: If you have 600 actual Class 2
acres with a Class 1 equivalency factor of 0.8, you
will enter 320 acres in column 29(e) because
application of Class 1 equivalency to 400 of your
public entity’s actual Class 2 acres results in 320
acres (400 x 0.8 = 320). However, you must still

8

FORM 7-21PE (2008)

select the remainder of your public entity’s Class 2
acres (200 acres) as full-cost in item 33. To do this,
you must re-convert all Class 1 equivalent acres to
actual acres. Please refer to the example provided
in item 33.

32. Total column 31(e). This is the number of actual acres
in item 17 that your public entity directly owns and/or
directly leases westwide that are not receiving
Reclamation irrigation water.
Your Public Entity’s Full-Cost Land

This column can be used only by public entities that
are subject to the discretionary provisions and only
for those districts listed in column 29(a) that have
Class 1 equivalency factors. Leave this column
blank if your public entity is not subject to the
discretionary provisions or if none of the districts
listed in column 29(a) have Class 1 equivalency
factors.

Again, if your public entity exceeds its applicable nonfullcost entitlement, all land your public entity directly owns
and/or directly leases that is listed in item 17 must be
selected on this form as either nonfull-cost or full-cost in
items 29 or 33, respectively. Only the public entity that
directly owns or directly leases the land in question can
select land as nonfull-cost or full-cost land.

30. The total acres in this item cannot exceed your public
entity’s nonfull-cost entitlement.
(a)

33. List the directly owned and directly leased land from
item 17 that will be selected as full cost by completing
items 33(a) through 33(c) below.

Total column 29(c) for those land
parcels where Class 1 equivalency
is not applicable. . . . . . . . . . 30(a) ______

(b)

Total column 29(e) for those land
parcels where Class 1 equivalency
is applicable. . . . . . . . . . . . 30(b) ______

(c)

Add the totals you calculated above
[30(a) + 30(b)]. This is the number
of acres westwide your public
entity is selecting as nonfull-cost.
Enter this total in item 30 on the
30(c) ______
form. . . . . . . .

(b)

Provide an accurate legal description of the land
parcel or an assessor’s parcel number.

(c)

Check this column if the land is not currently being
irrigated.

(d)

Check this column if the land is being irrigated,
but is receiving water from a source other than a
Reclamation irrigation project.

(e)

(b)

Provide an accurate legal description of the land
parcel or an assessor’s parcel number.

(c)

Number of actual full-cost acres in the land
parcel. Note: Any Class 1 equivalent acres must
be reconverted to actual acres.

Example: If your public entity has 600 actual
Class 2 acres with a Class 1 equivalency factor of
0.8, you entered 320 acres in column 29(e) because
400 acres x 0.8 = 320. However, you must select
the remainder of your land (200 acres) as full-cost
because you applied Class 1 equivalency to only a
portion of your public entity’s 600-acre
landholding.

31. Complete this section for the directly owned and/or
directly leased land in item 17 that is not receiving
Reclamation irrigation water. You must list land subject
to an extended recordable contract in this section, or in
item 33.
Name of district in which the land parcel is
located.

Name of district in which the land parcel is
located.

Using the example provided for item 29(e):

Your Public Entity’s Actual Acres That Are Not
Receiving Reclamation Irrigation Water

(a)

(a)

The total actual acres included in item 29(c) and
the actual acres in item 33 must equal the total
number of directly owned and directly leased acres
listed for your public entity in item 19. The
directly owned and directly leased acres listed in
item 19 are based on actual acres, not Class 1
equivalent acres. Therefore, if you use the Class 1
equivalent acres from item 29(e) to calculate the
number of acres that must be selected as full-cost
acres, you will arrive at a total number of acres
that is less than the total owned and leased acres
listed in item 19.
34. Total column 33(c). This is the number of actual fullcost acres your public entity directly owns and directly
leases westwide. If your public entity exceeds its
applicable nonfull-cost entitlement, all land your public
entity directly owns and directly leases that is listed in
item 17 must be selected on this form as either nonfullcost, full cost, or not receiving Reclamation irrigation

Number of actual acres in the land parcel. Note:
Any Class 1 equivalent acres must be reconverted
to actual acres.

9

FORM 7-21PE (2008)

receive Reclamation irrigation water at the full-cost rate.
Obtain this information from item 33. Add the total
number of acres in item 42 and enter that number in the
“TOTAL” column (far right column).

water. You can verify this by adding the total of
column 29(c), item 32, and item 34. This total should
equal the total number of directly owned and directly
leased acres listed for your public entity in item 19.

Landholdings Summary

Signatures

35. Enter your public entity's name again. (These forms
are often photocopied, so it is necessary to have your
public entity identified on each page.)

43. Read the attestation statements carefully and sign and
date the form in ink. The statements concerning the
reporting of changes in information, written leases, and
the terms of such leases are requirements of Federal
reclamation law.

36. Enter the name of each district westwide in which your
public entity holds land. Circle the district at which the
original form is filed if your entity is a multidistrict
landholder.
37. For each district, enter the total number of acres your
public entity directly owns that are NOT operated by a
lessee or other operator. Obtain this information from
item 4. Add the number of acres in item 37 and enter
that number in the “TOTAL” column (far right column).
38. For each district, enter the total number of acres your
public entity directly owns that ARE operated by a
lessee or other operator. Obtain this information from
item 6. Add the number of acres in item 38 and enter
that number in the “TOTAL” column (far right column).
39. For each district, enter the total number of acres your
entity directly owns in the district that are used for
purposes as described in item 17, AND for all or a
portion of which the answer in item 20(a), 20(b), or
20(c) is “yes.” Obtain this information from item 17.
Add the number of acres in item 39 and enter that
number in the “TOTAL” column (far right column).
This is the number of acres your entity directly owns
westwide that are used for purposes as described in
item 17 and for all or a portion of which your public
entity receives revenue.
40. For each district, enter the total number of acres your
entity directly leases in the district that are used for
purposes as described in item 17, AND for all or a
portion of which the answer in item 20(a), 20(b), or
20(c) is “yes.” Obtain this information from item 17.
Add the number of acres in item 40 and enter that
number in the “TOTAL” column (far right column).
This is the number of acres your entity directly leases
westwide that are used for purposes as described in
item 17 and for all or a portion of which your public
entity receives revenue.
41. For each district, enter the total number of acres your
public entity owns in the district that are designated as
excess land. Obtain this information from item 26.
Add the total number of acres in item 41 and enter that
number in the “TOTAL” column (far right column).
42. For each district, enter the total number of acres your
public entity holds in the district that are selected to
10

FORM 7-21PE (2008)