Relating to property assessment and property taxation by creating a recreational class of real property for golf courses

Where it is now

1. ✓
   Done: IntroducedFebruary 18, 2025
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 creates a new class of property, recreational property, for purposes of property assessment and taxation, beginning with valuations established on or after January 1, 2026. The bill describes recreational property as a golf course operated as a commercial enterprise and subject to taxation. The bill provides that for valuations established for the assessment year beginning January 1, 2026, and each assessment year thereafter, recreational property shall be assessed at percent of its actual value.

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