Related to the meaning of residential property for purposes of property taxation

Where it is now

1. ✓
   Done: IntroducedJanuary 29, 2026
2. ✕
   Stopped: SubcommitteeDied when the General Assembly ended
3. Next: House committeeFunnel: by February 20, 2026
4. Next: Passes the House
5. Next: Senate committeeFunnel: by March 20, 2026
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

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

What’s in it

This bill prohibits single-family homes that are owned by a titleholder of more than single-family homes from being classified as residential property for purposes of property taxation. Instead, a single-family home that is owned by a titleholder who owns more than single-family homes shall be classified as commercial for property tax purposes. The bill defines “single-family home” to mean a parcel that is used or intended for human habitation containing one dwelling unit.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Iowa Code it changes

Amends§441.21

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works