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Property taxes, eminent domain debate to return in 2026 Iowa legislative session

Iowa lawmakers plan new proposals on property tax relief and eminent domain for pipelines, following unresolved 2025 debates and Gov. Reynolds' push for reform.

  • On Jan. 12, 2026 the Iowa Legislature convenes to revisit unresolved property-tax and eminent-domain issues from 2025, while Gov. Kim Reynolds plans to introduce a property-tax proposal early in the session.
  • After a contentious 2025 fight, eminent-domain rules for carbon-capture pipelines remained contentious after the Senate-passed bill was vetoed by Gov. Kim Reynolds.
  • Senate Majority Leader Mike Klimesh plans to propose allowing companies to seek voluntary easements within a 10-mile radius of an Iowa Utilities Commission corridor as an alternative to eminent domain.
  • Gov. Kim Reynolds warned that lowering property taxes could reduce local government services and urged consolidation, while under current law property owners can be forced to allow easements with compensation set by county compensation commissions.
  • Three of the top legislative leaders this year are first-time caucus leaders, and special elections in 2025 gave Democrats two Senate seats, breaking the GOP supermajority with one election left on Dec. 30.
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Property taxes, eminent domain debate to return in 2026 Iowa legislative session

Issues expected to take top priority are subjects left unresolved in 2025, namely eminent domain and property taxes.

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NE Iowa Publishing broke the news in Oelwein, United States on Monday, December 29, 2025.
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