State lawmakers returned to the Iowa Capitol Monday to kick off the 2026 legislative session.
Party leaders gaveled in Monday morning and gave speeches outlining their legislative priorities for this session. Senate Republican leaders wasted no time putting forward their plan for property tax relief, which is expected to be a top issue.
This session marks the 10th consecutive year of Republican Party control in the Legislature going back to 2017. Republicans retained a supermajority in the House, where they hold 67 seats and Democrats hold 33. Senate Republicans currently fall one seat short of a supermajority with 33 seats. Senate Democrats currently have 17 seats.
Sen. Renee Hardman, D-West Des Moines, was sworn in Monday, making her the first Black woman to serve in the Iowa Senate. Rep. Wendy Larson, R-Odebolt, also took the oath of office in the House of Representatives after winning a special election last month.
Senate Majority Leader Mike Klimesh, R-Spillville, said property tax reform is a top priority for Republicans this session. He also wants to make the state friendlier for new businesses.
"Encouraging an environment in Iowa where government gets out of the way so innovation can thrive has effects that can be felt all across every area of our great state," Klimesh said.
Klimesh said Republicans will introduce eminent domain proposals, including one that would place a severance tax on extracted carbon dioxide carried by pipelines to help the state inch closer to eliminating the income tax.
Senate Minority Leader Janice Weiner, D-Iowa City, said Senate Democrats are focused on affordability issues this session, like housing, child care and health care.
"Private efforts can only go so far," she said. "They cannot scale to fill the gaps created by cuts to federal and state services."
In the House, Majority Leader Bobby Kaufmann, R-Wilton, called for pay increases for legislators, who currently make $25,000 a year. Without an increase, Kaufmann said the positions will continue to only attract candidates who are wealthy and retired.
“Twenty-five thousand dollars is simply not enough money for a family to serve, and I think it's in our best interests for us to have families on both sides of the aisle serving in the Legislature," he said.
House Minority Leader Brian Meyer, D-Des Moines, said House Democrats are focused on making Iowa schools the best in the nation. He said they are also focused on addressing the state's cancer crisis, improving water quality and strengthening rural communities.
“When the majority party works towards these goals, you will find a helping hand reaching across the aisle,” he said. “If the majority party continues to punch down on Iowa's most vulnerable, we will continue to oppose you at every turn.”
Senate Republicans release property tax plan
Senate Republicans also announced their plan for property tax relief on the first day of the legislative session.
The bill would phase out the “rollback” that reduces a property’s taxable value and would instead exempt half of a homestead’s value from taxation. It would eliminate property taxes for Iowans 60 and older who have paid off their mortgages. The bill would also further limit cities’ and counties’ revenue growth.
Sen. Dan Dawson, R-Council Bluffs, said he wants his bill to change the conversation about property taxes.
“How do we really bring forward a property tax bill where people can see some meaningful relief in the end, not just a tweak here or a ratchet there, but ultimately, how do we transform the system?” he said.
Dawson said to offset property tax revenue losses, the bill would allow cities and counties to raise more money through increased local option sales taxes and by indexing the gas tax to inflation.
Gov. Kim Reynolds and House Republicans are also expected to announce property tax proposals in the coming days.
House Speaker Pat Grassley, R-New Hartford, said on IPR’s River to River Monday that it will take a lot of work to iron out all the details and land on a final bill.
“I think the important part about this is it shows the seriousness of the Legislature’s willingness to want to try to address this issue,” he said.
Grassley said the focus should remain on providing certainty for taxpayers.
