Iowa tax rules would count independent religious nonprofits as religious institutions

Iowa’s property tax rules would count the listed groups as religious institutions or societies. The definition covers houses of worship, their conventions or associations, and religious nonprofit corporations, including those without ties to a house of worship. Covered nonprofit corporations must be formed under Iowa Code chapter 504, the state’s nonprofit corporation law, mainly for religious purposes. The list would not exclude other groups from qualifying as religious institutions or societies. The definition would apply to property assessment years beginning on or after January 1, 2027.