This bill establishes funding and programs to improve water quality in Iowa through agricultural best management practices, tax credits, and monitoring initiatives. It allocates approximately $28 million to support a water quality monitoring network and the water quality initiative, which will help farmers implement practices that reduce nutrient pollution in watersheds. The legislation creates a tax credit for agricultural operations that install eligible water quality practices and expands funding for the Iowa Clean Water Farm Program to encourage voluntary adoption of conservation measures. Additionally, the bill provides for water quality practices loans and establishes a cost-share program where the state may contribute up to 50 percent of the cost for eligible projects, while also supporting urban soil and water conservation efforts.
This bill requires counties and cities to obtain formal council or board approval via ordinance before implementing internal policies or rules, and mandates that such ordinances include a public cost analysis detailing impacts on taxpayers and businesses. It eliminates the requirement for local governments to publish public notices in newspapers, instead requiring notices to be posted online on official government websites or social media platforms. The policy applies directly to all counties, cities, and school districts in Iowa, affecting how they handle policy approvals and public notice requirements for matters like property tax hearings. Key provisions include standardized online posting timelines and accessibility of cost analyses to the public.
SSB 3100 establishes a 1.75% state percent of growth for school funding starting in the 2026 budget year (July 1, 2026), with a separate 1.75% categorical growth rate for specialized programs like transportation equity aid. It modifies how school districts calculate property tax replacement payments by basing them on weighted student enrollment and a formula comparing current and 2021 per-pupil costs, plus a fixed $153 base amount. This directly affects all Iowa public school districts receiving state funding, as it determines their annual property tax replacement payments. The bill sets the framework for future funding adjustments, requiring annual legislative action to set new growth rates after 2026.
This bill establishes new formulas for calculating state funding increases for schools starting in 2026, directly affecting all public school districts. It modifies how property tax replacement payments are handled, changes transportation equity aid funding rules, and sets new methods for adjusting school district budgets based on enrollment changes. The bill also creates a salary supplement for education support personnel and includes funding appropriations to implement these changes. All provisions take effect for the 2026 budget year.
HF 2550 establishes Iowa's Small Modular Reactor Committee within the Economic Development Authority to coordinate statewide development of small nuclear reactors. The bill creates financial incentives including a 30% tax credit on qualified capital investments for businesses building reactor projects (like design, manufacturing, power generation, or related supply chains) starting in 2027. It also allows communities to grant property tax exemptions for up to 20 years on improvements directly tied to jobs created by these facilities. The committee will review project applications within 180 days, designate priority development zones, and administer these incentives.
HF 2341 creates a partial property tax exemption for residential properties sold by the U.S. Department of Housing and Urban Development (HUD) in areas declared major disaster zones by the president or state disaster emergencies by the governor. It applies specifically to properties sold to owners already receiving Iowa's homestead tax credit, providing a phased tax reduction over four years: 80% exemption in the first assessment year, 60% in the second, 40% in the third, and 20% in the fourth. The exemption expires after the fourth year, meaning homeowners pay full property tax starting in the fifth year. This bill directly affects HUD-sold homeowners in disaster-affected areas who qualify for the homestead tax credit.
This bill changes property tax appeal rules for assessments beginning on or after January 1, 2026. If a property owner provides evidence showing their property's market value differs from the assessor's valuation, the tax authority must then prove its valuation is correct. It also establishes that for 2026+ assessments, a property's value is not considered equitable if it exceeds the median value of similar properties in the same area. The changes apply to tax years starting January 1, 2026, as specified in the bill's retroactive provision.
This bill lowers the statewide school district foundation property tax rate from $5.44 to $4.44 per $1,000 of assessed property value, effective July 1, 2026. It also repeals Iowa’s education savings account program, which allowed families to use public funds for private school tuition. The tax rate change directly affects all Iowa school districts and adjusts tax credit calculations for agricultural landowners under existing family farm tax credit programs. The bill’s provisions apply to school budgets beginning July 1, 2026, with phased increases for reorganized school districts.
SF 2347 allows Iowa cities to establish a property tax fund for emergency medical services (EMS) after voter approval. Cities must meet specific conditions: they cannot have an existing EMS district (Chapter 357G), participate in an emergency response district (Chapter 357J), or be in a county already levying a similar tax under Chapter 422D. The bill authorizes cities to impose a maximum property tax rate of $0.75 per $1,000 of assessed value, subject to a 60% voter approval threshold at a city election. This fund would cover EMS costs, including those listed in Chapter 422D.6, and the tax can be terminated using the same voter approval process.
This bill requires Iowa county treasurers to accept partial payments for property taxes as an alternative to annual or semiannual payments, rather than having the option to do so. It specifies that partial payments must be applied to each semiannual tax installment before due dates, with unpaid balances accruing interest and remaining balances carried forward. Taxpayers must request this option, and any interest earned on partial payments funds county administrative costs. The change applies to property taxes due in fiscal years starting July 1, 2026.
