Bills › 91st General Assembly
Relating to property assessment and property taxation by creating a recreational class of real property for golf courses
Sponsored by 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)
Topics:TaxesProperty taxes
Where it is now
- Done: IntroducedFebruary 18, 2025
- Stopped: SubcommitteeDied when the General Assembly ended
- Next: House committeeFunnel: by February 20, 2026
- Next: Passes the House
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary Starting in 2026, Iowa will treat commercial golf courses as a new category called recreational property. These golf courses will be taxed based on a specific percentage of what they are actually worth.1
Read the official explanation
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.