Sign in

Back to the bill

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

SF 181: Relating to property taxes and income taxes by modifying the calculation of assessment limitations for certain property, amending provisions relating to certain tax withholding requirements and tax credits, and including effective date and retroactive applicability provisions

Signed into law

What it does

This bill relates to property taxes and income taxes. DIVISION I —— ASSESSMENT LIMITATIONS.21(4) establishes the calculation used to determine the assessment limitation for residential property and agricultural property.21(4). The bill excludes the values of the following from the calculation of the assessment limitation for assessment years beginning on or after January 1, 2022: mobile home parks; manufactured home communities; land-leased communities; assisted living facilities; parcels primarily used or intended for human habitation containing three or more separate dwelling units; and that portion of a parcel primarily used or intended for use as commercial property or industrial property that is used or intended for human habitation containing three or more separate dwelling units.

Sponsors

Ways and Means committee

Cost

See the fiscal note

4 million per year, beginning with FY 2024, and decreased the State aid appropriation by the same annual amount. The provisions of Division I of this Bill related to the calculation of the residential rollback will reverse the 2021 legislation’s fiscal impact …

House subcommittee · named February 2, 2023

  • Rep. Bobby Kaufmann (R) · bobby.kaufmann@legis.iowa.gov
  • Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
  • Rep. John Forbes (D)
  • Rep. Austin Harris (R) · austin.harris@legis.iowa.gov
  • Rep. David Jacoby (D) · david.jacoby@legis.iowa.gov

Lobbying · 2 for, 4 against

For: Iowa Farm Bureau Federation; Iowans for Tax Relief

Against: City of Cedar Rapids; Iowa Police Chief Association (FKA Iowa Police Executive Forum); Linn County Board of Supervisors; Urban County Coalition

In plain words

  1. January 31, 2023Filed in the Senate
  2. January 31, 2023Approved by the Senate committee
  3. February 1, 2023Cost estimate (fiscal note) posted
  4. February 1, 2023Passed the Senate, 49–0
  5. February 2, 2023Arrived in the House
  6. February 2, 2023House subcommittee named: Kaufmann, Bloomingdale, Forbes, Harris and Jacoby
  7. February 8, 2023Subcommittee recommended passing it
  8. February 8, 2023Approved by the House committee
  9. February 15, 2023Passed the House, 86–13
  10. February 20, 2023Sent to the Governor
  11. February 20, 2023Signed into law
  12. May 16, 2023Cost estimate (fiscal note) posted

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/SF181