Bills › 91st General Assembly
Relating to local government finances by placing limitations on property tax levy rates
Sponsored by Rep. Bob Henderson (R)
Where it is now
- Done: IntroducedFebruary 25, 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 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 relates to local government finances by placing limitations on property tax levy rates. The bill specifies that for fiscal years beginning on or after July 1, 2026, the maximum levy rate for each specific levy imposed by a governmental subdivision shall not exceed 102 percent of the average levy rate per $1,000 imposed by the governmental subdivision for such specific levy over the immediately preceding five fiscal years, or the levy rate limitation imposed by another provision of law, whichever is less.
Read the full explanation
The maximum levy rate calculated in the bill may be exceeded for one fiscal year during a five-fiscal-year period after an election at which percent of those voting on the question of exceeding the maximum levy rate vote in favor of the increase. The levy rate may be rescinded in the same manner as the vote to exceed the levy rate in the bill, except the vote in favor of the question shall be percent. The general assembly is required to review the bill beginning with the next general assembly (92nd). However, an enactment to change the bill requires a percent vote of the members elected to each house of the general assembly.12 by prohibiting cities and counties from exceeding certain levy limitations or levying additional taxes following approval at election at which only a majority approval is required.
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
Creates§444.25
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
3 for · 0 against · 7 undecided · Who →