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

HF 865: Relating to the filing requirements for the business property tax credit and including effective date provisions

Signed into law

What it does

This bill strikes the provision in Code section 426C.3 requiring that when a portion of a parcel or property unit that is allowed a business property tax credit is sold, transferred, or ownership otherwise changes, the owner of the portion of the parcel or property unit for which ownership did not change must refile the claim for credit. The bill takes effect upon enactment.

Sponsors

Ways and Means committee

Cost

No fiscal note

Senate subcommittee · named April 20, 2021

  • Sen. R. Smith
  • Sen. Janet Petersen (D) · janet.petersen@legis.iowa.gov
  • Sen. Amy Sinclair (R) · amy.sinclair@legis.iowa.gov

Lobbying · 4 for, 0 against

For: Iowa State Association of Assessors; Iowa State Association of Counties; Iowa State Bar Association; Iowa Taxpayers Association

In plain words

  1. April 8, 2021Filed in the House
  2. April 14, 2021Passed the House
  3. April 15, 2021Arrived in the Senate
  4. April 20, 2021Senate subcommittee named: R. Smith, Petersen and Sinclair
  5. April 21, 2021Subcommittee recommended passing it
  6. April 22, 2021Approved by the Senate committee
  7. May 19, 2021Passed the Senate, 48–0
  8. May 28, 2021Sent to the Governor
  9. June 8, 2021Signed into law

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/HF865