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

HSB 304: Modifying property tax calculations, and including 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 provides that for property taxes due and payable in fiscal years beginning on or after July 1, 2026, if the amount of property taxes otherwise calculated to be due and payable on a qualified parcel of residential property or agricultural property exceeds 103 percent of the actual amount of property taxes due and payable on the parcel in the immediately preceding fiscal year, such amount due shall be reduced. Similarly, if the amount of property taxes otherwise calculated to be due and payable for such fiscal years on a qualified parcel of commercial property or industrial property exceeds 108 percent of the actual amount of property taxes due and payable on the parcel in the immediately preceding fiscal year, such amount shall be reduced.

Sponsors

Not listed

Cost

No fiscal note

House subcommittee · named March 5, 2025

  • Rep. Bobby Kaufmann (R) · bobby.kaufmann@legis.iowa.gov
  • Rep. Christian A. Hermanson (R) · christian.hermanson@legis.iowa.gov
  • Rep. David Jacoby (D) · david.jacoby@legis.iowa.gov

In plain words

  1. March 5, 2025Filed in the House and sent to the Ways and Means committee
  2. March 5, 2025House subcommittee named: Kaufmann, Hermanson and Jacoby

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/HSB304