A bill for an act relating to the definition of a religious institution or society for purposes of property taxation and including applicability provisions.

This bill clarifies which organizations qualify as religious institutions for property tax exemption purposes in Iowa. It expands the definition to include churches, associations of churches, and religious nonprofit corporations that operate primarily for religious reasons, even if they are not affiliated with a specific church. The changes will take effect for tax assessments starting on or after January 1, 2027.