91st General Assembly · Funnel one-pager · Monday, November 9, 2026
HF 1013: Establishing a partial exemption on property taxes for certain residential properties sold in disaster areas
Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.
What it does
A residential property sold by the United States department of housing and urban development (HUD) to an owner who is occupying the residential property as a homestead shall be partially exempt from taxation if the sale was to provide housing to individuals following a major disaster or disaster emergency and the residential property was located in the major disaster or disaster emergency area. The exemption is for a four-year period beginning with the first full assessment year after the sale. This bill provides an percent exemption on the actual value in the first assessment year, a percent in the second year, a percent in the third year, a percent in the fourth year, and the exemption expires in the fifth year. The bill defines “owner” and “homestead”.
Sponsors
Rep. Sean Bagniewski (D), Rep. Taylor R. Collins (R), Rep. Tom Determann (R), Rep. Daniel Gosa (D), Rep. Thomas M. Jeneary (R), Rep. Craig P. Johnson (R), Rep. Megan Jones (R), Rep. Elinor A. Levin (D), Rep. Norlin G. Mommsen (R), Rep. Thomas Jay Moore (R), Rep. Jeff Shipley (R), Rep. David Sieck (R), Rep. Brent Siegrist (R), Rep. Mark I. Thompson (R), Rep. Mike Vondran (R), Rep. Sam Wengryn (R)
Cost
Cost: up to $6,532
The number of homeowners that may be eligible for this exemption is unknown. The estimated impact of a single-family home in Iowa is shown in Figure 1. This represents a savings to homeowners and a proportional decrease in revenues for local governments. An av…
Senate subcommittee · named May 12, 2025
- Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov
- Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov
- Sen. Jason Schultz (R) · jason.schultz@legis.iowa.gov
Lobbying · 1 for, 0 against
For: Iowa Association of Realtors
In plain words
- April 14, 2025Filed in the House
- April 17, 2025Cost estimate (fiscal note) posted
- May 8, 2025Passed the House, 79–5
- May 9, 2025Arrived in the Senate
- May 12, 2025Senate subcommittee named: Rowley, Dotzler and Schultz
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/91/HF1013