Bills › 90th General Assembly
Providing a property tax exemption for land used to produce food within the limits of a city
Topics:TaxesProperty taxes
Where it is now
- Done: IntroducedJanuary 30, 2023
- Done: SubcommitteeMarch 28, 2023
- Stopped: House committeeDied when the General Assembly ended
- Next: Passes the House
- Next: Senate committee
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill provides a property tax exemption for property located within a city and certified as an urban farm by a city council pursuant to an urban farm ordinance. The ordinance cannot be adopted if another affected taxing entity objects. The property must be owned by a person who uses the property to produce food for use by, sale to, or otherwise for distribution to a nonprofit organization such as a food bank or emergency feeding organization. The person must own the property during the exemption period equal to at least consecutive assessment years.
Read the full explanation
The property may be leased to a person. The exemption applies to a person who has been transferred a title or leasehold interest in the property. The city must decertify the property if the property has not been continuously used as an urban farm or a person who holds an ownership or a leasehold interest in the property fails to comply with the requirements of the bill. A so-called “clawback” provision applies. The ordinance may provide that if property is decertified, all taxes that would have been levied during the period the exemption was in effect are due. A city may use revenue collected from the tax to assist a person whose lease was terminated due to a decertification in leasing new property certified by the city. The clawback provision does not apply if the property was decertified because the lessee was in breach of contract or the lessee failed to comply with the requirements of the bill, including the terms of the ordinance.7.7 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.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
House subcommittee
Named March 28, 2023. On March 29, 2023 it recommended passage. Vote Total: 3-0.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Iowa Code it changes
Amends§427.1
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
3 for · 0 against · 6 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
Tried before
90th General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.
Tried before
This idea has been filed in 2 earlier General Assemblies. None got through a chamber.
- HF 347 Providing a property tax exemption for land used to produce food within the limits of a ci…89th General Assembly · In committee · same titleCleared committee
- HF 170 Providing a property tax exemption for land used to produce food within the limits of a ci…88th General Assembly · In committee · same titleCleared committee
- HF 540 Providing a property tax exemption for land used to produce food within the limits of a ci…88th General Assembly · In committee · same titleCleared committee
Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.