---
type: "Bill"
title: "A bill for an act relating to the assessment and taxation of certain sanitary sewage and storm water drainage property and including effective date and retroactive applicability provisions."
description: "A bill for an act relating to the assessment and taxation of certain sanitary sewage and storm water drainage property and including effective date and retroactive applicability provisions."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2023-2024"
identifier: "HF 207"
citation: "Iowa HF 207 (2023-2024)"
classification: ["bill"]
subjects: ["appropriations", "infrastructure", "property", "property taxes", "sanitation", "sewage", "storm water management", "tariffs", "tax credits", "taxation", "utilities"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 25
vote_count: 3
first_action: "2023-02-06"
last_action: "2024-05-07"
source: "openstates"
source_identifier: "ocd-bill/003e8122-0263-4c26-9583-d520b5843c99"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 207&ga=90"
source_hash: "0ec868edcfcf3499a1c6e7a9698514c89dc8665a2b6fe824409c23332683aeb1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ia"]
---

# Iowa HF 207 (2023-2024) — A bill for an act relating to the assessment and taxation of certain sanitary sewage and storm water drainage property and including effective date and retroactive applicability provisions.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://www.legis.iowa.gov/docs/publications/LGI/90/attachments/HF207.html)
2. **Amendment H-8393** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/H8393.pdf)
3. **Amendment S-5198** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/S5198.pdf)
4. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/Attachments/HF207_GovLetter.pdf)
5. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/attachments/HF207.html)

## Votes

- Shall the bill pass? — **46–0** (pass) · upper
- Shall the bill pass? — **92–0** (pass) · lower
- Shall the bill pass? — **99–0** (pass) · lower

## Sponsors

- COMMITTEE ON WAYS AND MEANS — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-02-06** Introduced, placed on Ways and Means calendar. `introduction`
- **2023-02-14** Fiscal note.
- **2023-02-15** Passed House, yeas 99, nays 0. `passage`
- **2023-02-15** Immediate message.
- **2023-02-16** Message from House.
- **2023-02-16** Read first time, referred to Ways and Means. `reading-1`
- **2023-02-21** Subcommittee: Koelker, Dawson, and Quirmbach.
- **2024-04-01** Subcommittee: Koelker, Dawson, and Quirmbach.
- **2024-04-01** Subcommittee Meeting: 04/02/2024 2:30PM Senate Lounge.
- **2024-04-02** Subcommittee recommends amendment and passage. [].
- **2024-04-18** Committee report, recommending amendment and passage. `committee-passage`
- **2024-04-18** Amendment S-5198 filed. `amendment-introduction`
- **2024-04-18** Placed on Ways and Means calendar.
- **2024-04-19** Amendment S-5198 adopted. `amendment-passage`
- **2024-04-19** Passed Senate, yeas 46, nays 0. `passage`
- **2024-04-19** Immediate message.
- **2024-04-19** Message from Senate.
- **2024-04-19** Senate amendment H-8393 filed. `amendment-introduction`
- **2024-04-19** House concurred in Senate amendment H-8393.
- **2024-04-19** Passed House, yeas 92, nays 0. `passage`
- **2024-04-19** Immediate message.
- **2024-04-19** Message from House.
- **2024-04-29** Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
- **2024-05-01** Signed by Governor. `executive-signature`
- **2024-05-07** Fiscal note.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/003e8122-0263-4c26-9583-d520b5843c99`. Confidence: reported (aggregated from official Iowa legislature records).