Relating to the definition of a religious institution or society for purposes of property taxation and including applicability provisions

Where it is now

1. ✓
   Done: IntroducedApril 20, 2026
2. ✓
   Done: SubcommitteeApril 20, 2026
3. ✓
   Done: House committeeApril 28, 2026
4. ✕
   Stopped: Passes the HouseDied when the General Assembly ended
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

Under current law, certain property of religious institutions and societies are exempt from property taxation. This bill defines “religious institution or society” to include but not be limited to: (1) a church or other house of worship; (2) a convention or association of churches or other houses of worship; or (3) a religious nonprofit corporation organized under Code chapter 504 operated primarily for religious purposes, regardless of whether it is integrated or affiliated with a church or other house of worship. The bill applies to assessment years beginning on or after January 1, 2027.

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

House subcommittee

Named April 20, 2026 (as HSB 779). On April 22, 2026 it recommended passage.

• Rep. Bill Gustoff REmail
• Rep. Beth Wessel-Kroeschell DEmail
• Rep. John H. Wills REmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§427.1

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

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.