HF 2789

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