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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 991: Placing assessment limitations for property tax purposes on commercial child care facilities, and including effective date, applicability, and retroactive applicability provisions

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 relates to assessment limitations for property taxation purposes for commercial child care facilities, and includes effective date, applicability, and retroactive applicability provisions.21(5) determines the amount of actual value of commercial property that is subject to property tax. The amount is the sum of the residential assessment limitation to the portion of the property’s value that does not exceed $150,000 plus percent of the property’s value in excess of $150,000. The bill excludes property that is primarily used as a child care facility from the calculation of the actual value of the property.

Sponsors

Ways and Means committee

Cost

See the fiscal note

House File 991 is estimated to reduce local property tax revenues and, by operation of the School Foundation Aid Formula, increase the total General Fund appropriation. 8 million in FY 2031. 40 of the levy rate applied to the reduced taxable property valuation…

Senate subcommittee · named April 28, 2025

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Tony Bisignano (D) · tony.bisignano@legis.iowa.gov
  • Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov

Lobbying · 4 for, 0 against

For: Governor's Office; Iowa Association of Business and Industry (ABI); Iowa Chamber Alliance; Marshalltown Area Chamber of Commerce

In plain words

  1. March 12, 2025Filed in the House and sent to the Ways and Means committee · as HSB 316
  2. March 12, 2025House subcommittee named: Jones, Bloomingdale and James · as HSB 316
  3. March 25, 2025Subcommittee recommended passing it · as HSB 316
  4. April 2, 2025Approved by the House committee · as HSB 316
  5. April 2, 2025Committee vote: 24–0 · as HSB 316
  6. April 7, 2025Filed in the House
  7. April 7, 2025Approved by the House committee, and given a new number: HF 991 · as HSB 316
  8. April 15, 2025Cost estimate (fiscal note) posted
  9. April 23, 2025Passed the House, 92–1
  10. April 23, 2025Arrived in the Senate
  11. April 28, 2025Senate subcommittee named: Dawson, Bisignano and Rowley

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/HF991