HF2789 • 2026

A bill for an act relating to the definition of a religious institution or society for purposes of property taxation and including applicability provisions.(Formerly HSB 779 .)

Passed Legislature

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

Sponsor: COMMITTEE ON WAYS AND MEANS
Last action: 2026-04-29
Official status: Introduced, placed on Ways and Means calendar. H.J. 1035 .
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 relating to the definition of a religious institution or society for purposes of property taxation and including applicability provisions.(Formerly HSB 779 .)

What This Bill Does

A bill for an act relating to the definition of a religious institution or society for purposes of property taxation and including applicability provisions.(Formerly HSB 779 .)

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

2026-04-29 Iowa Legislature
Introduced, placed on Ways and Means calendar. H.J. 1035 .

Official Summary Text

A bill for an act relating to the definition of a religious institution or society for purposes of property taxation and including applicability provisions.(Formerly HSB 779 .)

Current Bill Text

Read the full stored bill text

House

File

2789

-

Introduced

HOUSE

FILE

2789

BY

COMMITTEE

ON

WAYS

AND

MEANS

(SUCCESSOR

TO

HSB

779)

A

BILL

FOR

An

Act

relating

to

the

definition

of

a

religious

institution

1

or

society

for

purposes

of

property

taxation

and

including

2

applicability

provisions.

3

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

4

TLSB

6863HV

(1)

91

ms/md

H.F.

2789

Section

1.

Section

427.1,

subsection

8,

Code

2026,

is

1

amended

by

adding

the

following

new

paragraph:

2

NEW

PARAGRAPH

.

c.

For

purposes

of

this

section,

“religious

3

institution

or

society”

includes

but

is

not

limited

to

any

of

4

the

following:

5

(1)

A

church

or

other

house

of

worship.

6

(2)

A

convention

or

association

of

churches

or

other

houses

7

of

worship.

8

(3)

A

religious

nonprofit

corporation

organized

under

9

chapter

504

primarily

for

religious

purposes

regardless

of

10

whether

it

is

integrated

or

affiliated

with

a

church

or

other

11

house

of

worship.

12

Sec.

2.

APPLICABILITY.

This

Act

applies

to

assessment

years

13

beginning

on

or

after

January

1,

2027.

14

EXPLANATION

15

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

16

the

explanation’s

substance

by

the

members

of

the

general

assembly.

17

Under

current

law,

certain

property

of

religious

18

institutions

and

societies

are

exempt

from

property

taxation.

19

This

bill

defines

“religious

institution

or

society”

to

include

20

but

not

be

limited

to:

(1)

a

church

or

other

house

of

worship;

21

(2)

a

convention

or

association

of

churches

or

other

houses

of

22

worship;

or

(3)

a

religious

nonprofit

corporation

organized

23

under

Code

chapter

504

operated

primarily

for

religious

24

purposes,

regardless

of

whether

it

is

integrated

or

affiliated

25

with

a

church

or

other

house

of

worship.

26

The

bill

applies

to

assessment

years

beginning

on

or

after

27

January

1,

2027.

28

-1-

LSB

6863HV

(1)

91

ms/md

1/

1