89th General Assembly · Iowa Funnel one-pager · Wednesday, November 11, 2026
SSB 1255: SSB 1255
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
Current Code section 427.1(39) establishes a property tax exemption for fairgrounds, as defined in Code section 174.1, that are owned by a county or a fair, as defined in Code section 174.1, and the use of such fairgrounds for purposes other than a fair event by the owner or by a lessee, including uses for pecuniary profit, do not affect the exemption. This bill modifies the exemption to specify that property, including fairgrounds, owned by a fair and fairgrounds owned by a county qualify for the exemption. The bill takes effect upon enactment and applies retroactively to assessment years beginning on or after January 1, 2020.
Sponsors
Not listed
Cost
No fiscal note
Senate subcommittee · named March 30, 2021
- Sen. Amy Sinclair (R) · amy.sinclair@legis.iowa.gov
- Sen. Roby Smith (R)
- Sen. Todd E. Taylor (D)
Lobbying · 1 for, 3 against
For: Association of Iowa Fairs
Against: Iowa State Association of Counties; Iowa State Association of County Supervisors; Marion County Board of Supervisors
In plain words
- March 30, 2021Filed in the Senate and sent to the Ways and Means committee
- March 30, 2021Senate subcommittee named: Sinclair, Smith, R., Taylor and T
From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Wednesday, November 11, 2026. https://iowafunnel.com/bills/89/SSB1255