Iowa 2023-2024 Regular Session

Iowa House Bill HF156

Introduced
1/30/23  
Introduced
1/30/23  

Caption

A bill for an act providing a property tax exemption for land used to produce food within the limits of a city.

Impact

The implementation of HF156 is expected to encourage the development of urban agriculture by easing financial burdens on urban farmers through property tax exemptions. It aligns with contemporary movements to promote local food systems and sustainable agricultural practices in urban environments. However, it also introduces a mechanism for oversight, as cities must decertify properties that are not continuously used as urban farms or if owners fail to comply with regulatory requirements. This ensures that the benefits of the exemption are directed at active producers rather than speculators or inactive properties.

Summary

House File 156 is a legislative proposal aimed at providing a property tax exemption for land used specifically for producing food within city limits. This bill establishes criteria for urban farms, which must be recognized by city councils through a formal ordinance. The property must be owned by individuals who utilize it for food production with the intent to distribute the food to nonprofit organizations, such as food banks. The exemption applies over a minimum period of ten consecutive assessment years, offering a stable incentive for urban farming initiatives within municipalities.

Contention

A notable point of contention surrounding HF156 centers on the requirement that the city council must notify and obtain approval from affected taxing entities before implementing the urban farm ordinance. Critics argue that this could lead to complications and delays, dissuading cities from adopting or updating ordinances geared towards urban farming. Furthermore, the provision allowing cities to impose a ‘clawback’ mechanism, which requires repayment of tax exemptions if the urban farming status is revoked, raises concerns about potential financial risks for farmers who may encounter unforeseen challenges.

Additional_notes

As cities consider adopting these ordinances, the balance between promoting urban agriculture and ensuring compliance and accountability will be crucial. The legislation reflects a shift towards recognizing the value of local food sourcing, while also embedding a rigid framework that governs the terms and continuity of tax exemptions for urban farms.

Companion Bills

No companion bills found.

Previously Filed As

IA HF2711

A bill for an act providing for a specialty food beginning farmer tax credit, and providing for fees.

IA S1510

Homestead Property Exemptions and Assessment Limitation

IA HSB207

A bill for an act providing for business organizations, including limited liability companies, providing penalties, and including effective date provisions.(See HF 655.)

IA HF655

A bill for an act providing for business organizations, including limited liability companies, providing penalties, and including effective date provisions. (Formerly HSB 207.) Effective date: 01/01/2024.

IA HSB682

A bill for an act relating to the regulation of vapor products, and providing penalties.(See HF 2677.)

IA HB2162

Providing for sales tax exemption for hygiene products.

IA SB107

Providing a sales tax exemption for period products, diapers and incontinence products.

IA SB57

Establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund and altering the calculation for STAR bond districts.

IA SB435

Providing a sales tax exemption for period products, diapers and incontinence products.

IA HB2765

Providing a sales tax exemption for period products, diapers and incontinence products.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.