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

HF 2561: Relating to the assessment and taxation of wind energy conversion property and including effective date, applicability, and retroactive applicability provisions

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

What it does

26 governs the special valuation of wind energy conversion property for such property covered by an ordinance adopted by a city council or county board of supervisors.26, are in lieu of the assessment and taxation provisions of Code chapter 437A (electricity replacement tax).26 shall continue to be valued under that Code section until the end of the 19th assessment year following the assessment year in which the property was first assessed. The bill specifies the other provisions of law that govern the assessment and taxation of such property after conclusion of the applicable 19-year period.

Sponsors

Ways and Means committee

Cost

See the fiscal note

All provisions of the Bill are clarifications of existing law and Department of Revenue assessment guidance and therefore have no identifiable fiscal impact. Source Department of Revenue /s/ Holly M. Lyons June 23, 2022 Doc ID 1292150 The fiscal note for this …

Lobbying · 10 for, 1 against

For: Invenergy; Iowa Association of Electric Cooperatives; Iowa Association of Municipal Utilities; Iowa Association of School Boards; Iowa State Association of Assessors; Iowa State Association of Counties; Iowa State Association of County Supervisors; MidAmerican Energy Company; Rural School Advocates of Iowa; Urban Education Network of Iowa

Against: NextEra Energy

In plain words

  1. March 16, 2022Filed in the House
  2. March 21, 2022Cost estimate (fiscal note) posted
  3. April 4, 2022Withdrawn

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/HF2561