Bill Details

Description

Quick Info

This bill relates to state and local government taxes, financial authority, and budgets. 

DIVISION IV —— PROPERTY VALUATIONS AND ASSESSMENT LIMITATIONS. This bill amend Code section 441.21 by specifying that for assessment years beginning on or after January 1, 2027, structures on agricultural land constructed on or after January 1, 2027, that are not agricultural dwellings shall not be included in determination of productivity and net earning capacity of agricultural property and shall not be allocated any portion of the total county productivity value so determined.  The bill strikes the calculation of the residential property assessment limitation for assessment years beginning on or after January 1, 2026, and strikes the provision within the agricultural property assessment limitation calculation that limits growth of residential or agricultural property to the growth in the other classification (ag-residential tie).  The bill modifies provisions governing the calculation of payments made to local governments that are made to replace property taxes due to the application of the residential property assessment limitation to certain portions of commercial and industrial property valuations and eliminates the appropriation for such payments for fiscal years beginning on or after July 1, 2027, due to elimination of the assessment limitations.

Companion Bills

SSB 3001

Recent Actions

May 3, 2026 Amendment S-5260 to S-5210 filed, adopted. S.J. 1016.
May 3, 2026 Senate concurred with S-5210, as amended. S.J. 1016.
May 3, 2026 Passed Senate, yeas 41, nays 1. S.J. 1017.
May 3, 2026 Immediate message. S.J. 1017.
May 3, 2026 Explanation of vote. H.J. 05/03.
May 3, 2026 Message from House. S.J. 1020.
May 2, 2026 Message from Senate. H.J. 1155.
May 2, 2026 Senate amendment H-8495 filed. H.J. 1156.
May 2, 2026 House concurred in Senate amendment H-8495. H.J. 1156.
May 2, 2026 Passed House, yeas 62, nays 22. H.J. 1156.
May 2, 2026 Explanation of vote. H.J. 1158.
May 2, 2026 Immediate message. H.J. 1157.
May 1, 2026 Explanation of vote. H.J. 1082.
Apr 23, 2026 Fiscal note.
Apr 22, 2026 Unanimous consent for immediate consideration. H.J. 982.
Apr 22, 2026 Amendment H-8397 filed. H.J. 982.
Apr 22, 2026 Point of order raised on amendment H-8397 to amendment H-8394, ruled not germane. H.J. 982.
Apr 22, 2026 Motion to suspend rules for immediate consideration of amendment H-8397 to amendment H-8394, yeas 26, nays 61. H.J. 982.
Apr 22, 2026 Motion to suspend rules failed. H.J. 984.
Apr 22, 2026 Amendment H-8398 to amendment H-8394 filed, adopted. H.J. 984.
Apr 22, 2026 Amendment H-8394 adopted, as amended. H.J. 984.
Apr 22, 2026 Passed House, yeas 64, nays 23. H.J. 984.
Apr 22, 2026 Immediate message. H.J. 985.
Apr 22, 2026 Message from House, with amendment S-5210. S.J. 876.
Apr 21, 2026 Committee report, recommending amendment and passage. H.J. 974.
Apr 21, 2026 Committee vote: Yeas, 18. Nays, 6. Excused, 1. H.J. 974.
Apr 21, 2026 Committee amendment H-8394 filed. H.J. 974.
Apr 21, 2026 Placed on Ways and Means calendar. H.J. 974.
Apr 20, 2026 Subcommittee: Nordman, Bloomingdale, McBurney, Wichtendahl and Young. H.J. 951.
Apr 20, 2026 Subcommittee reassigned: Nordman, Bloomingdale, McBurney, Wichtendahl and Wulf. H.J. 951.
Apr 20, 2026 Subcommittee recommends passage.
Apr 17, 2026 Subcommittee Meeting: 04/20/2026 12:00PM RM 103.
Apr 16, 2026 Fiscal note.
Apr 14, 2026 Fiscal note.
Apr 13, 2026 Read first time, referred to Ways and Means. H.J. 875.
Apr 8, 2026 Fiscal note.
Apr 8, 2026 Amendment S-5172 filed, adopted. S.J. 754.
Apr 8, 2026 Amendment S-5175 filed, adopted. S.J. 755.
Apr 8, 2026 Passed Senate, yeas 41, nays 4. S.J. 755.
Apr 8, 2026 Immediate message. S.J. 755.
Apr 8, 2026 Message from Senate. H.J. 841.
Mar 16, 2026 Introduced, placed on Ways and Means calendar. S.J. 577.
Mar 16, 2026 Committee report, approving bill. S.J. 578.

Bill Details

Description

Quick Info

This bill relates to state and local government taxes, financial authority, and budgets. 

Bill Amendments

Companion Bills

SSB 3001

Recent Actions

May 3, 2026 Amendment S-5260 to S-5210 filed, adopted. S.J. 1016.
May 3, 2026 Senate concurred with S-5210, as amended. S.J. 1016.
May 3, 2026 Passed Senate, yeas 41, nays 1. S.J. 1017.
May 3, 2026 Immediate message. S.J. 1017.
May 3, 2026 Explanation of vote. H.J. 05/03.
May 3, 2026 Message from House. S.J. 1020.
May 2, 2026 Message from Senate. H.J. 1155.
May 2, 2026 Senate amendment H-8495 filed. H.J. 1156.
May 2, 2026 House concurred in Senate amendment H-8495. H.J. 1156.
May 2, 2026 Passed House, yeas 62, nays 22. H.J. 1156.
May 2, 2026 Explanation of vote. H.J. 1158.
May 2, 2026 Immediate message. H.J. 1157.
May 1, 2026 Explanation of vote. H.J. 1082.
Apr 23, 2026 Fiscal note.
Apr 22, 2026 Unanimous consent for immediate consideration. H.J. 982.
Apr 22, 2026 Amendment H-8397 filed. H.J. 982.
Apr 22, 2026 Point of order raised on amendment H-8397 to amendment H-8394, ruled not germane. H.J. 982.
Apr 22, 2026 Motion to suspend rules for immediate consideration of amendment H-8397 to amendment H-8394, yeas 26, nays 61. H.J. 982.
Apr 22, 2026 Motion to suspend rules failed. H.J. 984.
Apr 22, 2026 Amendment H-8398 to amendment H-8394 filed, adopted. H.J. 984.
Apr 22, 2026 Amendment H-8394 adopted, as amended. H.J. 984.
Apr 22, 2026 Passed House, yeas 64, nays 23. H.J. 984.
Apr 22, 2026 Immediate message. H.J. 985.
Apr 22, 2026 Message from House, with amendment S-5210. S.J. 876.
Apr 21, 2026 Committee report, recommending amendment and passage. H.J. 974.
Apr 21, 2026 Committee vote: Yeas, 18. Nays, 6. Excused, 1. H.J. 974.
Apr 21, 2026 Committee amendment H-8394 filed. H.J. 974.
Apr 21, 2026 Placed on Ways and Means calendar. H.J. 974.
Apr 20, 2026 Subcommittee: Nordman, Bloomingdale, McBurney, Wichtendahl and Young. H.J. 951.
Apr 20, 2026 Subcommittee reassigned: Nordman, Bloomingdale, McBurney, Wichtendahl and Wulf. H.J. 951.
Apr 20, 2026 Subcommittee recommends passage.
Apr 17, 2026 Subcommittee Meeting: 04/20/2026 12:00PM RM 103.
Apr 16, 2026 Fiscal note.
Apr 14, 2026 Fiscal note.
Apr 13, 2026 Read first time, referred to Ways and Means. H.J. 875.
Apr 8, 2026 Fiscal note.
Apr 8, 2026 Amendment S-5172 filed, adopted. S.J. 754.
Apr 8, 2026 Amendment S-5175 filed, adopted. S.J. 755.
Apr 8, 2026 Passed Senate, yeas 41, nays 4. S.J. 755.
Apr 8, 2026 Immediate message. S.J. 755.
Apr 8, 2026 Message from Senate. H.J. 841.
Mar 16, 2026 Introduced, placed on Ways and Means calendar. S.J. 577.
Mar 16, 2026 Committee report, approving bill. S.J. 578.