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HF2749 • 2026

A bill for an act relating to real estate transfer tax, including declarations of value. (Formerly HF 2188 , HSB 569 .) Effective date: 07/01/2026.

A bill for an act relating to real estate transfer tax, including declarations of value. (Formerly HF 2188 , HSB 569 .) Effective date: 07/01/2026.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
COMMITTEE ON WAYS AND MEANS
Last action
2026-05-15
Official status
Signed by Governor . H.J. 05/15 .
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on updates to existing tax laws beyond the declaration requirements.

Real Estate Transfer Tax Act

This act requires a declaration of value for most real property transfers when recorded with the county recorder, with exemptions and specific requirements.

What This Bill Does

  • Requires a declaration of value for most real property transfers when recorded with the county recorder.
  • Exempts certain types of instruments from needing a declaration of value, such as those involving federal agencies or public land acquisitions.
  • Specifies that separate declarations are needed if multiple parcels in different counties are involved.

Who It Names or Affects

  • People buying or selling real estate in Iowa
  • County recorders who process property transfers

Terms To Know

declaration of value
A statement that shows the worth of a piece of real estate when it is sold, bought, or transferred.
county recorder
An official who keeps records of property transfers and other important documents in a county.

Limits and Unknowns

  • The act does not specify what happens if someone fails to submit the required declaration.
  • It is unclear how this will affect existing real estate transactions before the effective date of July 1, 2026.

Bill History

  1. 2026-05-15 Iowa Legislature

    Signed by Governor . H.J. 05/15 .

  2. 2026-05-06 Iowa Legislature

    Reported correctly enrolled, signed by Speaker and President, and sent to Governor. H.J. 05/06 .

  3. 2026-04-22 Iowa Legislature

    Message from Senate. H.J. 977 .

  4. 2026-04-22 Iowa Legislature

    Immediate message. S.J. 875 .

  5. 2026-04-22 Iowa Legislature

    Passed Senate , yeas 44, nays 0. S.J. 875 .

  6. 2026-04-15 Iowa Legislature

    Placed on calendar.

  7. 2026-04-15 Iowa Legislature

    Committee report, recommending passage. S.J. 810 .

  8. 2026-04-13 Iowa Legislature

    Subcommittee: Bousselot, Petersen, and Reichman. S.J. 775 .

  9. 2026-04-07 Iowa Legislature

    Read first time, referred to Ways and Means. S.J. 732 .

  10. 2026-04-07 Iowa Legislature

    Message from House. S.J. 732 .

  11. 2026-04-06 Iowa Legislature

    Immediate message. H.J. 819 .

  12. 2026-04-06 Iowa Legislature

    Passed House , yeas 91, nays 0. H.J. 818 .

  13. 2026-03-30 Iowa Legislature

    Introduced, placed on Ways and Means calendar. H.J. 765 .

Official Summary Text

A bill for an act relating to real estate transfer tax, including declarations of value. (Formerly HF 2188 , HSB 569 .) Effective date: 07/01/2026.

Current Bill Text

Read the full stored bill text 
STATE OF IOWA
KIM REYNOLDS
GOVERNOR
May 15, 2026
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
House File 2749, an Act relating to real estate transfer tax, including declarations of
value.
The above House File is hereby approved on this date.
Sincerely,
Kim Plsynolds
Govemor of Iowa
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 WWW.GOVERNOR.IOWA.GOV
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House Pile 2749
AN ACT
RELATING TO REAL ESTATE TRANSFER TAX, INCLUDING DECLARATIONS OF
VALUE.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 428A.1, subsection 2, Code 2026, is
amended to read as follows:
2. When each deed, instrument, or writing by which any real
property in this state is granted, assigned, transferred, or
otherwise conveyed is presented for recording to the county
recorder, a declaration of value signed by at least one of the
sellers or one of the buyers or their agents shall be submitted
to the county recorder. However, if the deed, instrument, or
writing contains multiple parcels some of which are located in
more than one county, separate declarations of value shall be
submitted on the parcels located in each county and submitted
to the county recorder of that county when paying the tax as
provided in section 428A,5. A declaration of value is not
required for those instruments described in section 428A.2,
subsections 2 through 5, and 7 through 13, and 16 through 21
22, or described in section 428A.2, subsection 6, except in the
case of a federal agency or instrumentality, or if a transfer
House File 2749, p. 2
is the result of acquisition of lands, whether by contract or
condemnation, for public purposes through an exercise of the
power of eminent domain.
PAT GRASSLE:
Speaker ofi^the House
AMY SIN^AIR
President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 2749, Kinety-first General Assembly.
Approved , 2026
aMEOliAN NELSON
Ch^f ^lerk of the House
KiSl R&KitOLDS
Governor