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

SF 96: Relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers and including effective date and applicability provisions

Became SF 635 · Its progress continues under the new number.

What it does

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.

Sponsors

Sen. Adrian Dickey (R)

Cost

See the fiscal note

1 million by FY 2031. Figure 1 illustrates the estimated statewide impact of SF 635 on local taxing authorities.

Senate subcommittee · named January 28, 2025

  • Sen. Adrian Dickey (R) · adrian.dickey@legis.iowa.gov
  • Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov
  • Sen. Thomas Townsend (D) · thomas.townsend@legis.iowa.gov

Lobbying · 4 for, 0 against

For: Iowa Emergency Medical Services Association; Iowa Fire Chiefs Association; Iowa Firefighters Association (IFA); Iowa State Reserve Law Officers Association

In plain words

  1. January 22, 2025Filed in the Senate and sent to the Ways and Means committee
  2. January 28, 2025Senate subcommittee named: Dickey, Rowley and Townsend
  3. April 7, 2025Subcommittee recommended passing it
  4. April 22, 2025Approved by the Senate committee, and given a new number: SF 635

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/SF96