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SF 635IOWASession 2025-2026State Billpassed chamber

Passed

Iowa Senate File 635 Authorizes Property Tax Abatements for Qualifying Volunteer Emergency Services Providers

Original title: A bill for an act relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers and including effective date and applicability provisions.(Formerly SF 96 .)

Last action · April 30, 2025: Read first time, referred to Ways and Means. H.J. 1080 .

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What This Bill Would Do

Eligible volunteer emergency services providers in Iowa can petition their county board of supervisors for a property tax of up to 10 percent, not exceeding $500 annually, starting with property taxes due in fiscal years beginning on or after July 1, 2026.

Why it matters

Qualifying volunteer firefighters and emergency medical personnel who own homes in their service areas can lower their annual property tax bills by up to $500, shifting a portion of local tax obligations or reducing local government revenues.

Background

Senate File 635 succeeds Senate File 96 in the Iowa General Assembly, addressing local property tax relief mechanisms for volunteer firefighters and emergency medical responders. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

volunteer emergency services providers

Eligible individuals may petition for property tax abatements on their homesteads up to $500 per year.

Directly affected

county boards of supervisors

Boards must review petitions, forward copies to taxing authorities, determine eligibility, and order county treasurers to abate taxes.

Directly affected

local taxing authorities

Taxing bodies receive copies of petitions and have the option to file objections to exclude their specific tax levies from the abatement.

Key Facts

A volunteer emergency services provider with at least 5 years of service, earning less than $5,000 per year from volunteering, and in good standing may petition the county board of supervisors for a property tax abatement.
The petition must be accompanied by the signature and certification of good standing from the chief officer of the volunteer agency.
Petitions must be filed by October 31 preceding the first fiscal year for which the abatement is requested.
The maximum abatement is 10 percent of all applicable taxes and special assessments due on the homestead, not to exceed $500 per year.

Show all 9 facts

Providers with 10 or more years of service may receive the 10 percent / $500 annual abatement for the remainder of their lives, provided their homestead remains in the local service area.
Taxing authorities may file an objection with the board of supervisors within 30 days of receiving a copy of the petition to exempt their specific levies from the abatement.
If an objection is filed, the taxing authority must renew the objection each subsequent year to maintain it.
The board of supervisors must order the county treasurer to abate the collection of approved taxes and special assessments by December 31.
The measure takes effect upon enactment and applies to property taxes due and payable in fiscal years beginning on or after July 1, 2026.

Frequently Asked Questions

Who is eligible to apply for the property tax abatement?

Volunteer emergency services providers who have served for five or more years, earn less than $5,000 annually from their volunteer service, remain in good standing with their agency, and own a within the local service area can apply.

What is the maximum tax reduction allowed under the bill?

The is equal to 10 percent of all applicable taxes and s due on the , up to a maximum of $500 per year.

Can local taxing authorities block the abatement on their portion of the taxes?

Yes. A taxing authority can file an objection with the board of supervisors within 30 days of receiving the petition copy, though the objection must be renewed each subsequent year.

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Where This Stands

Currently passed chamber. The next step in the legislative lifecycle is Law.

Procedural history

12 actions

Apr 30, 2025HouseIntroduced
Read first time, referred to Ways and Means. H.J. 1080 .
Apr 29, 2025House
Message from Senate. H.J. 1076 .
Apr 28, 2025Senate
Immediate message. S.J. 904 .
Apr 28, 2025SenateFloor
Passed Senate , yeas 50, nays 0. S.J. 903 .
Apr 24, 2025Iowa Legislature
Fiscal note .
Apr 22, 2025Senate
Committee report approving bill, renumbered as SF 635 . S.J. 859 .

Show 6 earlier actions

Apr 22, 2025Senate
Committee report, approving bill. S.J. 859 .
Apr 22, 2025SenateIntroduced
Introduced, placed on Ways and Means calendar. S.J. 857 .
Apr 7, 2025Iowa Legislature
Subcommittee recommends passage.
Apr 3, 2025Iowa Legislature
Subcommittee Meeting: 04/07/2025 12:30PM Room 217 Conference Room.
Jan 28, 2025Senate
Subcommittee: Dickey, Rowley, and Townsend. S.J. 152 .
Jan 22, 2025SenateIntroduced
Introduced, referred to Ways and Means. S.J. 122 .

Version history

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Lobbying Activity

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Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

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