91st General Assembly · Funnel one-pager · Monday, November 9, 2026
HF 444: Relating to property assessment and property taxation by creating a recreational class of real property for golf courses
Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.
What it does
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.
Sponsors
Rep. Jerome Amos Jr. (D), Rep. Sean Bagniewski (D), Rep. Timi M. Brown-Powers (D), Rep. Brian Meyer (D), Rep. Dr. Megan L. Srinivas (D), Rep. Aime Wichtendahl (D), Rep. Ross Wilburn (D)
Cost
No fiscal note
In plain words
- February 18, 2025Filed in the House and sent to the Economic Growth and Technology committee
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/HF444