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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 1050: Relating to the assessment of property containing certain aboveground storage tanks and including effective date and retroactive applicability provisions

Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.

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.

Sponsors

Ways and Means committee

Cost

See the fiscal note

The fiscal impact for House File 1050 is displayed below. Figure 1 shows the estimated decrease to local property taxes by fiscal year.

Senate subcommittee · named April 20, 2026

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Tony Bisignano (D) · tony.bisignano@legis.iowa.gov
  • Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov

Lobbying · 7 for, 0 against

For: Agribusiness Association of Iowa; American Petroleum Institute; FUELIowa (PMCI); Iowa Department of Agriculture & Land Stewardship; Iowa Institute for Cooperatives; Iowa Propane Gas Association; Petroleum Marketers Management Insurance Company (PMMIC)

In plain words

  1. February 20, 2025Filed in the House and sent to the Ways and Means committee · as HSB 238
  2. February 20, 2025House subcommittee named: Sexton, Behn and Wichtendahl · as HSB 238
  3. March 12, 2025Subcommittee recommended passing it · as HSB 238
  4. May 12, 2025Approved by the House committee · as HSB 238
  5. May 12, 2025Committee vote: 15–7 · as HSB 238
  6. May 13, 2025Filed in the House
  7. May 13, 2025Approved by the House committee, and given a new number: HF 1050 · as HSB 238
  8. January 29, 2026House subcommittee named: Behn, Wichtendahl and Wulf
  9. February 5, 2026Subcommittee recommended passing it
  10. April 1, 2026Approved by the House committee
  11. April 1, 2026Committee vote: 20–5
  12. April 7, 2026Cost estimate (fiscal note) posted
  13. April 8, 2026Passed the House, 91–1
  14. April 13, 2026Sent to the Senate Ways and Means committee
  15. April 20, 2026Senate subcommittee named: Dawson, Bisignano and Rowley

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/HF1050