Bills › 91st General Assembly
Relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers and including effective date and applicability provisions
Sponsored by Sen. Adrian Dickey (R)
Topics:Taxes
Same legislation: SF 635
Where it is now
- Done: IntroducedJanuary 22, 2025
- Done: SubcommitteeJanuary 28, 2025
- Done: Senate committeeApril 22, 2025
- Done: Passes the SenateApril 28, 202550–0
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 635 → Its progress continues under the new number. Go to SF 635 What’s a funnel?
What’s in it
14(2), whose homestead is located in the local service area for which the provider is a volunteer and who has been a volunteer emergency services provider for five or more years, earns less than $5,000 per year for service as a volunteer emergency services provider, and is in good standing with the provider’s volunteer agency or entity, to file a petition with the county board of supervisors, requesting abatement of property taxes and special assessments assessed on the individual’s homestead and giving other information as the board may require.
Read the full explanation
The bill requires the emergency service provider’s chief officer to sign and certify the petition specifying the emergency service provider is in good standing with the agency. The petition shall be filed by October with the board of supervisors specifying the type of abatement sought under the bill. Following receipt of the petition, the board of supervisors shall forward a copy of the petition to the governing body of each taxing authority that levies taxes or special assessments on the homestead. and special assessments on the homestead, excluding those for which an objection by the governing body taxing authority was filed with or approved by the board of supervisors within days of the board providing a copy of the petition. The bill requires the taxing authority to renew the objection each year the taxes and special assessments are abated. By December 31, the board of supervisors may order the abatement of the taxes and special assessments that are assessed against the petitioner’s homestead for the assessment year during which the petition is filed and, if specified by the board, the taxes and special assessments for one or more future years, subject to the petitioner continuing to meet the qualifications of the bill. The approved abatement shall not exceed the following: (1) for a volunteer emergency services provider that has not been a volunteer for at least years, an abatement of percent of all applicable taxes and special assessments imposed on the homestead, not to exceed $500; and (2) for a volunteer emergency service provider who has been a volunteer emergency service provider for or more years, an abatement of percent of all applicable taxes and special assessments imposed on the homestead, not to exceed $500, during the remainder of the volunteer emergency service provider’s life so long as the provider’s homestead is in the local service area of the agency or entity for which the provider was a volunteer. The bill also specifies the method of apportioning the abatement among each applicable levy and special assessment. The bill takes effect upon enactment and applies to property taxes due and payable in fiscal years beginning on or after July 1, 2026.
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 January 28, 2025. On April 7, 2025 it recommended passage.
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
Fiscal note
1 million by FY 2031. Figure 1 illustrates the estimated statewide impact of SF 635 on local taxing authorities.
- Volunteer EMS Providers, Property Tax Abatement · April 24, 2025
Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note
Iowa Code it changes
Creates§427.7
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
4 for · 0 against · 15 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.
Tried before
This idea has been filed in 2 earlier General Assemblies. None became law, though one got through a chamber.
- SF 2424 Relating to the abatement of property taxes owed on property owned by certain volunteer em…90th General Assembly · Passed Senate · very similarPassed a chamber
- SF 2083 Relating to the abatement of property taxes owed on property owned by certain volunteer em…89th General Assembly · Renumbered as SF 2375 · same titleCleared committee
Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.