Declaration of Public Entity's Landholdings

FORM 7-21PE
2012 Instructions
(7-11)

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, 2012

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, 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.

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.

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.
IF EXCESS LAND HAS BEEN ACQUIRED

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

If you bought or received excess land without Reclamation sale
price approval, such land remains ineligible to receive
Reclamation irrigation water until it is sold or transferred to an
eligible buyer. All such land must be identified in item 26 of this
form.

WHO MUST SUBMIT THIS FORM

OWNERSHIP THROUGH LEGAL ENTITIES

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.

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.

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.

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).

•

Neither the number of acres attributed to your
public entity nor the percentage of the other entity
attributed to your public entity has changed since
the last Form 7-21PE was submitted; AND

•

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
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.

IF LANDHOLDINGS CHANGE
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
1.

(a) Enter your public entity’s complete name.

ANNUAL DECLARATION
(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).

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:
2.
(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

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

(2) Your public entity does not need to submit any
RRA forms if:
3.
•

(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.

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

(a) Enter the telephone number where questions can be
directed.
(b) Enter the name of a contact person at that telephone
number.

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
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FORM 7-21PE (2012)

Land Your Public Entity Directly Owns That is Not
Operated By or Leased To Another Party or Parties

In that situation, write the land is leased from a public entity
after the legal description of the land parcel, and include the
name of that public entity. Enter the following for each land
parcel.

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.
4.

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

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 and include the name
of that public entity. Include land your public entity owns
through wholly owned legal entities. Enter the following for
each land parcel.

(b) 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 may list more than one
parcel per line if all parcels have the same lease
information. If the land is leased from another public
entity, after the legal description, note that the land is
leased from another public entity and include the name
of that public entity.
(c) Indicate if the parcel is operated by a lessee or
sublessee under a lease (lessee/sublessee), or under any
other type of farm operating arrangement (other).

(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. If the land is leased
from another public entity, after the legal description,
note that the land is leased from another public entity
and include the name of that public entity.

(d) Name, address, and telephone number of each lessee,
sublessee, or other type of operator.
(e) 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.

(c) Number of acres in the land parcel.
5.

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.

(2) Ending date of the lease. This is the date on which
the current lease will terminate, including all
exercisable options.
(f) Number of acres in the land parcel.

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

7.

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.
6.

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]).
3

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.
FORM 7-21PE (2012)

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.

12. (a) Indicate whether your public entity is a department
within the Federal government or a Federal agency.
(b) Indicate whether your public entity is a school district.
If the answers to item 12(a) AND 12(b) are “no,” proceed
to item 13.

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

If the answer to item 12(a) OR 12(b) is “yes,” AND your
public entity acquired excess land without Reclamation sale
price approval, proceed to item 26.

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

If the answer to item 12(a) OR 12(b) is “yes,” AND your
public entity has NOT acquired excess land without
Reclamation sale price approval, proceed to item 35.

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

Land Your Public Entity Became the Owner of or
Began to Lease From Another Party After
December 31, 2004

(d) Natural person or entity that directly owns the land your
public entity leases. Enter the sublessee’s 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.

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.

(e) This item requests lease information.

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 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:

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

(a) 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.

(f) 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.

(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.

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.

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

11. Indicate whether your public entity owns or leases land
through 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.

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.
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FORM 7-21PE (2012)

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.)

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.

16. Indicate whether any OR all of the land listed in item 13
(i.e., land your public entity first held after
December 31, 2004) is currently used for purposes
other than the following:











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?

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

(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)?
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.

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:

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, at least a portion of 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.

(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) 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.

21. 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.

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

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.

(e) Number of acres in the land parcel.
18. (a) 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 at least a portion of 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

(b) 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.
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FORM 7-21PE (2012)

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.
22. Answer the following question:

(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.
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: 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 can show a combined total of 800
nonexcess acres in column 24(c)
(640 ÷ 0.8 = 800).

(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.

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.

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.)

(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 owns in those districts 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).
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.

(e) 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.
Example: If you have 1,000 actual Class 2 acres with
a Class 1 equivalency factor of 0.8, you will enter
640 acres in column 24(e) because 800 actual Class 2
acres results in 640 Class 1 equivalent acres
(800 X 0.8 = 640 acres). However, you must still
designate the remainder of your public entity’s
actual 200 Class 2 acres (1,000 – 800 = 200 acres)
as excess in item 26.

(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.

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FORM 7-21PE (2012)

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.

640 Class 1 equivalent acres). You must designate the
remaining 200 Class 2 acres as excess land because
land designated as excess must be actual acres
(1,000 - 800 = 200 acres).
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).

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

(b)

(c)

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

25(a) ______

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

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

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) ______

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

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.

(2)

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

(3)

The date each parcel was involuntarily acquired;

(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.);

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. Also include in this item all excess land
your public entity acquired without Reclamation sale price
approval.
(a) Name of district in which the land parcel(s) is (are)
located.
(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.
Using the example provided for item 24(e):
Example: Assume your public entity has 1,000 actual
Class 2 acres with a Class 1 equivalency factor of 0.8,
its ownership entitlement is 640 acres, and you entered
640 acres in column 24(e) (800 acres X 0.8 results in
7

FORM 7-21PE (2012)

(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).

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.

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).

(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.

Your Public Entity’s Nonfull-cost Land
Your public entity’s acreage limitations status was determined
in item 21 because at least a portion of your public entity’s
westwide 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 rate, not receive Reclamation irrigation water, or
receive Reclamation irrigation water at the full-cost rate in
items 29, 31, 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) Number of actual acres in the land parcel. Again, only
those acres listed in item 17 are available for selection
as nonfull-cost 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
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 nonfull-cost entitlement by that equivalency
factor.
Example: Assume your public entity directly owns
and directly leases a total of 400 acres and your public
entity’s nonfull-cost entitlement is 320 acres. If all of
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.)
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FORM 7-21PE (2012)

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

(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.

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

(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.

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

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 400 of your actual
Class 2 acres results in 320 Class 1 equivalent acres
(400 X 0.8 = 320 acres). However, you must still
select the remaining 200 Class 2 acres as full-cost in
item 33, because land selected as full-cost must be
actual acres (600 – 400 = 200 acres).

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

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.

Your Public Entity’s Full-Cost Land
Again, if your public entity exceeds its applicable nonfull-cost
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 receiving Reclamation irrigation water at the
nonfull-cost rate, not receiving Reclamation irrigation water, or
receiving Reclamation irrigation water at the full-cost rate in
items 29, 31, 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)

(b)

(c)

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

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

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 form. . . 30(c) ______

(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.

9

FORM 7-21PE (2012)

Using the example provided for item 29(e):

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).

Example: Assume your public entity has 600 actual
Class 2 acres with a Class 1 equivalency factor of 0.8,
and you entered 320 acres in column 29(e)
(400 X 0.8 = 320 acres). You must select the
remaining 200 Class 2 acres as full-cost because
land selected as full-cost must be actual acres
(600 – 400 = 200 acres).

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.

The total actual acres included in item 29(c), the total
acres in item 32, and the total acres in item 34 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.

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.

34. Total column 33(c). This is the number of actual full-cost
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 nonfull-cost, full cost, or not
receiving Reclamation irrigation 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.

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 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).

Landholdings Summary
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.)
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.

Signatures
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.

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).

10

FORM 7-21PE (2012)