Iowa 2025-2026 Regular Session

Iowa House Bill HF1013

Introduced
4/14/25  
Engrossed
5/8/25  

Caption

A bill for an act establishing a partial exemption on property taxes for certain residential properties sold in disaster areas.(Formerly HF 565.)

Impact

Under HF1013, newly acquired properties from HUD would see tax exemptions that decrease incrementally over the four-year period. The exemption amounts are structured as follows: 80% for the first assessment year, 60% for the second, 40% for the third, and 20% for the fourth year following the sale. This phased approach allows homeowners time to recover financially after a disaster while retaining incentives to invest in their property. The bill reflects a broader commitment by state lawmakers to support disaster recovery efforts and provide practical assistance to those in need.

Summary

House File 1013 introduces a partial exemption on property taxes for certain residential properties that are sold in disaster areas. Specifically, the bill targets homes sold by the United States Department of Housing and Urban Development (HUD) to individuals who occupy these properties as their homesteads. This initiative aims to provide housing for victims of major disasters or disaster emergencies, an effort recognized by both state and federal authorities. The exemption is designed to alleviate the financial burden of property taxes on affected homeowners, granting them a staggered tax relief over a period of four years following the sale.

Contention

While HF1013 has garnered support for its intention to assist disaster-affected homeowners, it may also raise questions about the implications for public funding. Critics might argue that substantial property tax exemptions could impact local government revenue streams, as property taxes often fund essential services. Balancing the needs for immediate disaster relief with the longer-term economic health of local jurisdictions could become a point of debate among policymakers and stakeholders. Overall, the bill encapsulates the ongoing discussion about effective disaster relief strategies and their potential economic impacts.

Companion Bills

IA HF565

Similar To A bill for an act establishing a partial exemption on property taxes for certain residential properties sold in disaster areas.(See HF 1013.)

Similar Bills

No similar bills found.