HF2208 • 2026

A bill for an act related to the meaning of residential property for purposes of property taxation.

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: BAGNIEWSKI
Last action: 2026-01-29
Official status: Introduced, referred to Ways and Means. H.J. 174 .
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act related to the meaning of residential property for purposes of property taxation.

What This Bill Does

A bill for an act related to the meaning of residential property for purposes of property taxation.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-01-29 Iowa Legislature
Introduced, referred to Ways and Means. H.J. 174 .

Official Summary Text

A bill for an act related to the meaning of residential property for purposes of property taxation.

Current Bill Text

Read the full stored bill text

House

File

2208

-

Introduced

HOUSE

FILE

2208

BY

BAGNIEWSKI

A

BILL

FOR

An

Act

related

to

the

meaning

of

residential

property

for

1

purposes

of

property

taxation.

2

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

3

TLSB

5763YH

(2)

91

ms/md

H.F.

2208

Section

1.

Section

441.21,

subsection

14,

Code

2026,

is

1

amended

by

adding

the

following

new

paragraph:

2

NEW

PARAGRAPH

.

0d.

Beginning

with

valuations

established

on

3

or

after

January

1,

2027,

a

single-family

home

that

is

owned

by

4

the

titleholder

of

more

than

ten

single-family

homes

in

Iowa

5

shall

not

be

classified

as

residential

property

under

this

6

subsection

and

shall

be

classified

as

commercial

property.

For

7

purposes

of

this

paragraph,

“single-family

home”

means

a

parcel

8

that

is

used

or

intended

for

human

habitation

containing

one

9

dwelling

unit.

10

EXPLANATION

11

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

12

the

explanation’s

substance

by

the

members

of

the

general

assembly.

13

This

bill

prohibits

single-family

homes

that

are

owned

by

14

a

titleholder

of

more

than

10

single-family

homes

from

being

15

classified

as

residential

property

for

purposes

of

property

16

taxation.

Instead,

a

single-family

home

that

is

owned

by

a

17

titleholder

who

owns

more

than

10

single-family

homes

shall

be

18

classified

as

commercial

for

property

tax

purposes.

The

bill

19

defines

“single-family

home”

to

mean

a

parcel

that

is

used

or

20

intended

for

human

habitation

containing

one

dwelling

unit.

21

-1-

LSB

5763YH

(2)

91

ms/md

1/

1