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90th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 206: Relating to the assessment of property containing certain aboveground storage tanks and including effective date and retroactive applicability provisions

Died when the session ended · The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died.

What it does

1 specifies that for the purposes of property taxation only, certain property shall be assessed and taxed, unless otherwise qualified for exemption, as real property, including buildings, structures, or improvements, any of which are constructed on or in the land, attached to the land, or placed upon a foundation whether or not attached to the foundation. However, property is not “attached” if it is a kind of property which would ordinarily be removed when the owner of the property moves to another location.

Sponsors

Ways and Means committee

Cost

See the fiscal note

The Bill will increase the annual State General Fund appropriation for school aid and decrease annual local government property tax revenue, although the level of impact cannot be projected without knowledge as to how the law change will be implemented by the …

Senate subcommittee · named February 21, 2023

  • Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov
  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. T. Taylor

Lobbying · 5 for, 0 against

For: Agribusiness Association of Iowa; FUELIowa (PMCI); Iowa Institute for Cooperatives; Iowa Propane Gas Association; KWIK Trip, Inc.

In plain words

  1. January 20, 2023Filed in the House and sent to the Ways and Means committee · as HSB 67
  2. January 20, 2023House subcommittee named: Sexton, Kniff McCulla and Kurth · as HSB 67
  3. January 26, 2023Subcommittee recommended passing it with changes · as HSB 67
  4. February 1, 2023Approved by the House committee · as HSB 67
  5. February 6, 2023Filed in the House
  6. February 6, 2023Approved by the House committee, and given a new number: HF 206 · as HSB 67
  7. February 14, 2023Cost estimate (fiscal note) posted
  8. February 15, 2023Passed the House, 92–6
  9. February 16, 2023Arrived in the Senate
  10. February 21, 2023Senate subcommittee named: Koelker, Dawson and T. Taylor
  11. April 12, 2023Subcommittee recommended passing it
  12. May 3, 2023Approved by the Senate committee

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/90/HF206