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

SF 2424: Relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers 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

14(2), whose homestead is located in the local service area for which the provider is a volunteer and who has been a volunteer emergency services provider for five or more years, earns less than $5,000 per year for service as a volunteer emergency services provider, and is in good standing with the provider’s volunteer agency or entity, to file a petition with the county board of supervisors, requesting abatement of property taxes and special assessments assessed on the individual’s homestead and giving other information as the board may require.

Cost

Cost: up to $100,000

2 million in FY 2026. Due to retirements and annual property value increases, the projected reductions are expected to increase by approximately $100,000 per year.

House subcommittee · named April 15, 2024

Rep. Phil Thompson (R)
Rep. Brian Best (R)
Rep. John Forbes (D)

Lobbying · 5 for, 1 against

For: Iowa Chapter of the Association of Public Safety Communications Officials (APCO); Iowa Emergency Management Association; Iowa Emergency Medical Services Association; Iowa Firefighters Association (IFA); Iowa State Reserve Law Officers Association

Against: Urban County Coalition

In plain words

April 4, 2024Filed in the Senate
April 4, 2024Approved by the Senate committee
April 8, 2024Cost estimate (fiscal note) posted
April 9, 2024Passed the Senate, 45–1
April 10, 2024Arrived in the House
April 15, 2024House subcommittee named: Thompson, P., Best and Forbes
April 18, 2024Approved by the House committee