Declaration of Public Entity's Landholdings

FORM 7-21PE
2024 Instructions

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, 2024

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 required
in order to obtain or retain a benefit 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, Reclamation Law Administration Division, Mail Code 84-55000, 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

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

(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.


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.

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).

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

IF LANDHOLDINGS CHANGE

GENERAL INSTRUCTIONS

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.

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.

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

ITEM BY ITEM INSTRUCTIONS

ANNUAL DECLARATION

Public Entity Information

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.

(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). Do not list a social
security number in this blank.

(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.

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

2

(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.

FORM 7-21PE (2024)

(b) Enter your public entity’s mailing address if it is
different from the street address.
3.

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.

(a) Enter the telephone number where questions can be
directed.

6.

(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.
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.

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

(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).

(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.

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, and include the name of that public entity.
Enter the following for each land parcel.

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
Landholders that lease land to or from other landholders
should inform the lessees and lessors of their obligation to also
3

FORM 7-21PE (2024)

7.

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.

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
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.

Land Your Public Entity Directly Leases From
Another Party
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.

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.

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

If the answers to item 12(a) AND 12(b) are “no,” proceed
to item 13.

(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 acquired excess land without Reclamation
sale price approval, proceed to item 26.

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

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.

(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.

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.

(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
4

FORM 7-21PE (2024)

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.

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.

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

(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.

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.

(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.

(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.)

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

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

(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
5

FORM 7-21PE (2024)

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.)

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.

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 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.

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.

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 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.

(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.
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.

22. Answer the following question:

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
6

FORM 7-21PE (2024)

entity’s form, please contact your district office or the
appropriate Reclamation office.

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.

(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.

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.

(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.

(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 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).

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.

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)

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) ______

(c)

(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
7

FORM 7-21PE (2024)

Your Public Entity’s Nonfull-cost Land

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:
(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.);

(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).

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.
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).

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 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.

8

FORM 7-21PE (2024)

(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.

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 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).

(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.

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.

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.

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

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.

(a)

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
form. . .
30(c) ______

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
9

FORM 7-21PE (2024)

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

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.

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

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.

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
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.

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.

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.

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).

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

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).

Using the example provided for item 29(e):
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

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
10

FORM 7-21PE (2024)

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
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).
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.

11

FORM 7-21PE (2024)