Bill Text: IA HF444 | 2025-2026 | 91st General Assembly | Introduced
Bill Title: A bill for an act relating to property assessment and property taxation by creating a recreational class of real property for golf courses.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Introduced) 2025-02-18 - Introduced, referred to Economic Growth and Technology. H.J. 344. [HF444 Detail]
Download: Iowa-2025-HF444-Introduced.html
House
File
444
-
Introduced
HOUSE
FILE
444
BY
AMOS
JR.
,
WICHTENDAHL
,
SRINIVAS
,
B.
MEYER
,
BROWN-POWERS
,
WILBURN
,
and
BAGNIEWSKI
A
BILL
FOR
An
Act
relating
to
property
assessment
and
property
taxation
1
by
creating
a
recreational
class
of
real
property
for
golf
2
courses.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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444
Section
1.
Section
441.21,
subsection
8,
paragraph
b,
Code
1
2025,
is
amended
to
read
as
follows:
2
b.
Notwithstanding
paragraph
“a”
,
any
construction
or
3
installation
of
a
solar
energy
system
on
property
classified
4
as
agricultural,
recreational,
residential,
commercial,
or
5
industrial
property
shall
not
increase
the
actual,
assessed,
6
and
taxable
values
of
the
property
for
five
full
assessment
7
years.
8
Sec.
2.
Section
441.21,
subsections
9
and
10,
Code
2025,
are
9
amended
to
read
as
follows:
10
9.
Not
later
than
November
1,
1979,
and
November
1
of
each
11
subsequent
year,
the
director
shall
certify
to
the
county
12
auditor
of
each
county
the
percentages
of
actual
value
at
13
which
residential
property,
agricultural
property,
commercial
14
property,
industrial
property,
recreational
property,
property
15
valued
by
the
department
of
revenue
pursuant
to
chapters
428
16
and
438
,
property
valued
by
the
department
of
revenue
pursuant
17
to
chapter
434
,
and
property
valued
by
the
department
of
18
revenue
pursuant
to
chapter
437
in
each
assessing
jurisdiction
19
in
the
county
shall
be
assessed
for
taxation,
including
for
20
assessment
years
beginning
on
or
after
January
1,
2022,
the
21
percentages
used
to
apply
the
assessment
limitations
under
22
subsection
5
,
paragraphs
“b”
and
“c”
.
The
county
auditor
23
shall
proceed
to
determine
the
assessed
values
of
agricultural
24
property,
residential
property,
commercial
property,
industrial
25
property,
recreational
property,
property
valued
by
the
26
department
of
revenue
pursuant
to
chapters
428
and
438
,
27
property
valued
by
the
department
of
revenue
pursuant
to
28
chapter
434
,
and
property
valued
by
the
department
of
revenue
29
pursuant
to
chapter
437
by
applying
such
percentages
to
the
30
current
actual
value
of
such
property,
as
reported
to
the
31
county
auditor
by
the
assessor,
and
the
assessed
values
so
32
determined
shall
be
the
taxable
values
of
such
properties
upon
33
which
the
levy
shall
be
made.
34
10.
The
percentages
of
actual
value
computed
by
the
35
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H.F.
444
department
of
revenue
for
agricultural
property,
residential
1
property,
commercial
property,
industrial
property,
2
recreational
property,
property
valued
by
the
department
of
3
revenue
pursuant
to
chapters
428
and
438
,
property
valued
by
4
the
department
of
revenue
pursuant
to
chapter
434
,
and
property
5
valued
by
the
department
of
revenue
pursuant
to
chapter
437
,
6
including
for
assessment
years
beginning
on
or
after
January
1,
7
2022,
the
percentages
used
to
apply
the
assessment
limitations
8
under
subsection
5
,
paragraphs
“b”
and
“c”
,
and
used
to
9
determine
assessed
values
of
those
classes
of
property
do
not
10
constitute
a
rule
as
defined
in
section
17A.2,
subsection
11
.
11
Sec.
3.
Section
441.21,
Code
2025,
is
amended
by
adding
the
12
following
new
subsection:
13
NEW
SUBSECTION
.
15.
a.
For
valuations
established
for
14
the
assessment
year
beginning
January
1,
2026,
and
each
15
assessment
year
thereafter,
recreational
property
shall
be
16
valued
as
a
separate
class
of
property
and
shall
be
assessed
at
17
seventy-five
percent
of
its
actual
value.
18
b.
Recreational
property
is
subject
to
reassessment
by
the
19
assessor
and
is
subject
to
the
same
equalization
percentage
20
amount
determined
by
the
director
of
revenue
pursuant
to
21
section
441.49
as
is
ordered
for
commercial
property.
22
c.
For
purposes
of
this
subsection,
“recreational
property”
23
means
a
golf
course,
if
such
property
is
operated
as
a
24
commercial
enterprise
and
otherwise
subject
to
taxation.
25
EXPLANATION
26
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
27
the
explanation’s
substance
by
the
members
of
the
general
assembly.
28
This
bill
creates
a
new
class
of
property,
recreational
29
property,
for
purposes
of
property
assessment
and
taxation,
30
beginning
with
valuations
established
on
or
after
January
1,
31
2026.
The
bill
describes
recreational
property
as
a
golf
32
course
operated
as
a
commercial
enterprise
and
subject
to
33
taxation.
34
The
bill
provides
that
for
valuations
established
for
the
35
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