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

HSB 67: HSB 67

Became HF 206 · Its progress continues under the new number.

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.

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 …

House subcommittee · named January 20, 2023

Rep. Michael V. Sexton (R)
Rep. Barb Kniff McCulla (R) · barb.kniffmcculla@legis.iowa.gov
Rep. Monica Kurth (D) · monica.kurth@legis.iowa.gov

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

January 20, 2023Filed in the House and sent to the Ways and Means committee
January 20, 2023House subcommittee named: Sexton, Kniff McCulla and Kurth
January 26, 2023Subcommittee recommended passing it with changes
February 1, 2023Approved by the House committee
February 6, 2023Approved by the House committee, and given a new number: HF 206