89th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026

SF 2059: Exempting homestead property owned by certain elderly persons from specified school property tax levies and including 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

2. Claims for the exemption must be filed with the local assessor by February of the first year the exemption is requested upon forms to be prescribed by the director of revenue. Once the exemption is granted, the exemption shall continue to be granted for subsequent assessment years without further filing.7 provides that for a property tax credit or exemption enacted on or after January 1, 1997, if a state appropriation made to fund the credit or exemption is not sufficient to fully fund the credit or exemption, the political subdivision shall be required to extend to the taxpayer only that portion of the credit or exemption estimated by the department of revenue to be funded by the state appropriation.

Cost

No fiscal note

Senate subcommittee · named January 26, 2022

Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
Sen. Tim Goodwin (R)
Sen. Herman C. Quirmbach (D) · herman.quirmbach@legis.iowa.gov

Lobbying · 0 for, 2 against

Against: Rural School Advocates of Iowa; Urban Education Network of Iowa

In plain words

January 18, 2022Filed in the Senate and sent to the Ways and Means committee
January 26, 2022Senate subcommittee named: Dawson, Goodwin and Quirmbach