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90th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026

HSB 65: HSB 65

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

What it does

21 generally governs the assessment of property for property tax purposes and provides that the actual value of all property subject to assessment and taxation shall be the fair and reasonable market value of such property except as provided in that Code section. “Market value” is defined as the fair and reasonable exchange in the year in which the property is listed and valued between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and each being familiar with all the facts relating to the particular property.

Sponsors

Not listed

Cost

No fiscal note

House subcommittee · named February 7, 2023

  • Rep. Brooke Boden (R) · brooke.boden@legis.iowa.gov
  • Rep. Ken Croken (D) · ken.croken@legis.iowa.gov
  • Rep. Brent Siegrist (R) · brent.siegrist@legis.iowa.gov

Lobbying · 0 for, 3 against

Against: Iowa State Association of Assessors; Linn County Board of Supervisors; Urban County Coalition

In plain words

  1. January 20, 2023Filed in the House and sent to the Ways and Means committee
  2. January 20, 2023House subcommittee named: Boden, Jacoby and Siegrist
  3. February 7, 2023House subcommittee named: Boden, Croken and Siegrist

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Tuesday, November 10, 2026. https://iowafunnel.com/bills/90/HSB65