Religious nonprofits would count as religious institutions for property taxes

The definition of a religious institution or society would include houses of worship, their associations, and certain religious nonprofits. The definition would apply to Iowa’s property tax exemption rules for religious institutions and societies. A covered nonprofit must be formed under Iowa’s nonprofit corporation law mainly for religious purposes. It would not need ties to a house of worship. Other groups could also fit the definition. Being included would not automatically make all of a group’s property tax-free. The definition would apply to property assessment years beginning on or after January 1, 2027.