Iowa HSB779 amends the definition of a religious institution or society for property tax purposes.

Iowa HSB779 expands the definition of a religious institution or society to include a church or other house of worship, a convention or association of churches or other houses of worship, and a religious nonprofit corporation organized primarily for religious purposes. This bill applies to assessment years beginning on or after January 1, 2027.

Iowa HSB779 amends the definition of a religious institution or society for property tax purposes.

Iowa HSB779 expands the definition of a religious institution or society to include a church or other house of worship, a convention or association of churches or other houses of worship, and a religious nonprofit corporation organized primarily for religious purposes. This bill applies to assessment years beginning on or after January 1, 2027.