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89th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 2391: Establishing an exemption for certain agricultural property based on levee and drainage district assessments

Died when the session ended · The General Assembly adjourned on May 24, 2022. Bills that didn’t pass both chambers died.

What it does

21 provides that the actual value of agricultural property shall be determined on the basis of productivity and net earning capacity of the property determined on the basis of its use for agricultural purposes capitalized at a rate of percent and applied uniformly among counties and among classes of property. Under this bill, for assessment years beginning on or after January 1, 2023, a portion of the actual value of agricultural property located in a levee and drainage district that is located adjacent to both the Mississippi river and the Iowa river and consists of at least 35,000 acres shall be exempt from taxation.

Sponsors

Not listed

Cost

See the fiscal note

The new property tax exemption created in the Bill will reduce property taxes on agricultural land located within the Two Rivers Levee and Drainage District by an estimated $437,000 for FY 2025.

House subcommittee · named February 22, 2022

  • Rep. David Sieck (R) · david.sieck@legis.iowa.gov
  • Rep. David E. Maxwell (R)
  • Rep. Art Staed (D) · art.staed@legis.iowa.gov

Lobbying · 1 for, 2 against

For: Two Rivers Levee & Drainage District

Against: Iowa State Association of Counties; Iowa State Association of County Supervisors

In plain words

  1. February 14, 2022Filed in the House and sent to the Agriculture committee
  2. February 22, 2022House subcommittee named: Sieck, Maxwell and Staed
  3. March 1, 2022Subcommittee recommended passing it with changes
  4. March 8, 2022Approved by the House committee

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/89/HF2391