Visit the Iowa Gold Star Museum

With a month left of summer break, a great educational trip is to Iowa’s Gold Star Museum at Camp Dodge in Johnston. The museum walks through all military engagements in Iowa’s history and Camp Dodge’s unique involvement in each engagement. There are many interactive exhibits as well as historical military items to see in person.

Check out the website before visiting for hours: https://goldstarmuseum.iowa.gov/. There are group tours also held on Saturdays.

Property Tax Reform—Seniors, Multi-residential, and EMS

This newsletter series continues to examine the 75-page property tax reform bill passed as Senate File 2472 during the 2026 legislative session. This installment will cover Division VII—increasing the credit for elderly and disabled, Division VIII on multi-residential property changes, and Division IX on the increase in EMS levy.

Division VII—Elderly and Disabled Property Tax Credit and Rent Reimbursement

Under current law, the Elderly and Disabled Property Tax Credit provides property tax relief to eligible homeowners aged 65 years and older or individuals who are totally disabled. The credit is income-based and calculated using household income and property tax liability, with a maximum credit of $1,000. This division increases the property tax credit/rent reimbursement for elderly and disabled from $1,000 to $1,500.

Division VIII—Property Classifications and Assessment Limitations

This division reestablishes a multi-residential property classification for assessment years beginning on or after January 1, 2027, that includes types of property that were classified as multi-residential property for assessment years beginning before January 1, 2022. Such property is included within the residential property classification under current law.

It provides that multi-residential property is assessed at a percentage of actual value for the assessment year beginning January 1, 2027, equal to the percentage applicable to residential property for the same assessment year plus three percent, but not to exceed 100 percent, and for assessment years beginning on or after January 1, 2028, a percentage equal to the percentage applicable to residential property for the same assessment year plus six percent, but not to exceed 100 percent. So multi-residential property will always have a slightly higher taxable value than residential property.

Division IX—Emergency Medical Services Levy

Under current law, a county may impose an EMS levy of up to $0.75 per $1,000 of assessed value for counties. As of AY 2024, a total of 20 counties levied EMS levies under Iowa Code chapter 422D, and of those, 10 counties levied the current $0.75 maximum amount. This division provides that for fiscal years beginning on or after July 1, 2027, the county-side EMS voted upon levy can be up to $1.50. The current maximum is $0.75. This increase must be voter-approved after July 1, 2026.