Bills › 91st General Assembly
Relating to Iowa’s urban renewal law and urban revitalization law by establishing provisions governing certain property used for gaming, and including effective date, applicability, and retroactive applicability provisions
Sponsored by the Senate Local Government Committee
Topics:Taxes
Where it is now
- Done: IntroducedFebruary 19, 2025
- Done: SubcommitteeFebruary 19, 2025
- Done: Senate committeeMarch 3, 2025
- Stopped: Passes the SenateDied when the General Assembly ended
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- 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 Iowa’s urban renewal and urban revitalization laws. The bill prohibits an urban renewal plan adopted before, on, or after the effective date of the bill, to include an urban renewal project related to property owned and operated by a licensee under Code chapter 99F (gambling games and sports wagering) first issued a license on or after January 1, 2025, or other specified property that directly benefits such a licensee. The bill excludes from the division of revenue (tax increment financing) taxes levied against property owned and operated by a licensee under Code chapter 99F first issued a license on or after January 1, 2025, or upon property that directly benefits such a licensee.
Read the full explanation
The bill excludes tax exemptions for urban revitalization for property owned and operated by a licensee under Code chapter 99F first issued a license on or after January 1, 2025, or property that directly benefits such a licensee, and prohibits such property from being included in an urban revitalization area. The bill excludes the funding of urban renewal projects with local option taxes for property owned and operated by a licensee under Code chapter 99F first issued a license on or after January 1, 2025, or property that directly benefits such a licensee. The bill takes effect upon enactment. The bill applies retroactively to assessment years beginning on or after January 1, 2025, for prohibitions on urban revitalization tax exemptions.19 applies to property tax due and payable in fiscal years beginning on or after July 1, 2025.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Senate subcommittee
Named March 11, 2025. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Iowa Code it changes
Creates§404.3E
Amends§403.19§403.5§404.1§423B.10
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
0 for · 2 against · 12 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
91st General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.