HSB 779: Relating to the definition of a religious institution or society for purposes of property taxation and including applicability provisions

What it does

Under current law, certain property of religious institutions and societies are exempt from property taxation. This bill defines “religious institution or society” to include but not be limited to: (1) a church or other house of worship; (2) a convention or association of churches or other houses of worship; or (3) a religious nonprofit corporation organized under Code chapter 504 operated primarily for religious purposes, regardless of whether it is integrated or affiliated with a church or other house of worship. The bill applies to assessment years beginning on or after January 1, 2027.

House subcommittee · named April 20, 2026

• Rep. Bill Gustoff (R) · bill.gustoff@legis.iowa.gov
• Rep. Beth Wessel-Kroeschell (D) · beth.wessel-kroeschell@legis.iowa.gov
• Rep. John H. Wills (R) · john.wills@legis.iowa.gov

Lobbying · 2 for, 0 against

For: The Family Leader; The Family Leader Foundation

In plain words

1. April 20, 2026Filed in the House and sent to the Ways and Means committee
2. April 20, 2026House subcommittee named: Gustoff, Wessel-Kroeschell, Wills and J
3. April 22, 2026Subcommittee recommended passing it
4. April 28, 2026Approved by the House committee
5. April 28, 2026Committee vote: 17–7
6. April 29, 2026Approved by the House committee, and given a new number: HF 2789