90th General Assembly · Iowa Funnel one-pager · Monday, November 9, 2026
SSB 3181: SSB 3181
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
This bill relates to assessment limitations for property taxation purposes for commercial child care facilities, and includes effective date, applicability, and retroactive applicability provisions.21(5) determines the amount of actual value of commercial property that is subject to property tax. _____ to the portion of the property’s value that does not exceed $150,000 plus percent of the property’s value in excess of $150,000. The bill excludes property that is primarily used as a child care facility from the calculation of the actual value of the property.
Sponsors
Not listed
Cost
See the fiscal note
House File 2655 is estimated to reduce local property tax revenues and, by operation of the School Foundation Aid Formula, increase the total General Fund appropriation. 3 million in FY 2030. 40 of the levy rate applied to the reduced taxable property valuatio…
Senate subcommittee · named February 19, 2024
- Sen. Mike Bousselot (R) · mike.bousselot@legis.iowa.gov
- Sen. Waylon Brown (R)
- Sen. Janet Petersen (D) · janet.petersen@legis.iowa.gov
Lobbying · 9 for, 0 against
For: Cedar Rapids Metro Economic Alliance; Easterseals Iowa; Greater Des Moines Partnership; Iowa Association of Business and Industry (ABI); Iowa Business Council; Iowa Chamber Alliance; Marshalltown Area Chamber of Commerce; Professional Developers of Iowa (PDI); United Way of Central Iowa
In plain words
- February 19, 2024Filed in the Senate and sent to the Ways and Means committee
- February 19, 2024Senate subcommittee named: Bousselot, Brown and Petersen
From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/SSB3181