The Rozenboom Report – March 6th 2026

by Senator Ken Rozenboom

A Tribute to our Fallen Soldiers

This week, we learned the names of two Iowans who were killed in action in Kuwait on March 1. Major Jeffrey O’Brien of Waukee and Sergeant Declan Coady of West Des Moines both gave their lives in sacrifice to their country and protecting our freedom. We mourn with their families and loved ones, and our prayers are with them during this time of unimaginable pain and loss. The men and women who serve in our armed forces are truly the best of us and no one can better demonstrate their love of country than to make the ultimate sacrifice for it. The Senate is proud to stand in support of Major O’Brien, Sergeant Coady, and all Iowa soldiers during this time. We are forever grateful for these Iowans who chose to dedicate their life in service to our state and to our country.

Week 8 Activity

This week was primarily devoted to debate as we started working through legislation that has passed through committee. This is a 100-day session, and we have now officially passed the halfway mark. The Senate also began holding subcommittee meetings to consider bills that have been sent over from the House.

Progress on Housing Affordability

Housing affordability is a high priority for many Iowans and that is why we spent time discussing legislation that impacts housing costs for Iowans in the Senate this week. Some estimates show as much as one-third of the cost of a new home is due to government regulations. Some of those are common sense requirements, but others just unnecessarily raise prices. The Senate brought up several bills to make housing more affordable.

Senate File 2442 prohibits county boards of supervisors from restricting the construction or development of residential buildings other than for safety of life or property. Under this bill, our state could make more land available for housing, lower the cost of land for development, and encourage the construction of homes, while still allowing counties to regulate for safety.

We passed Senate File 2376, which prohibits political subdivisions from requiring contractors or subcontractors to obtain a separate bond, letter of credit (or other financial security), or issue a license or impose a license fee of anyone wanting to do work in Iowa. The bill requires all general contractors and subcontractors to obtain an annual performance bond, but it cuts additional red-tape that drives up the cost building in Iowa.

Senate File 2439 also passed as an additional cost-saving measure for Iowans. SF 2439 improves fire sprinkler requirements for attached single-family residences. It is estimated that the average fire sprinkler installation in a residential home can be up to $5,000 in a smaller home and up to $15,000 for a larger home.

Finally, the Senate passed Senate File 2374 on the state electrical code. It updates the state electrical code and ensures that no local governments adopt a more restrictive electrical code.

Property Tax Overhaul Moves forward in Iowa Senate

On Tuesday we held a subcommittee to work on our property tax bill, Senate Study Bill 3001. The Senate’s goal in pursuing property tax reform is to overhaul a broken, complicated system that Iowans can no longer afford. While we’ve worked to address property taxes in the past, Iowans have still come to the legislature asking for help. A simple fix is not enough, and a true overhaul is required to make the system more transparent and affordable for Iowans and their families.

The bill replaces the current rollback process with a permanent 50 percent taxable value discount for Iowans on their home, and automatically lowers levy rates when property inflation is above 2 percent to control the growth of local government. Additionally, under the provisions of SSB 3001, Iowans over the age of 60 who have paid off their mortgage would truly own their home and no longer pay involuntary property taxes.

We have heard from many interested parties about the bill and concerns about providing services. We also know the needs of rural areas in Iowa are not the same as the bigger cities like Des Moines. That feedback is why this bill is a more tailored approach to address the needs of each individual city or county, while also providing more flexibility for alternative revenue sources to reduce the reliance on property taxes. The bill also includes additional dedicated funding for roads and bridges to help support important local infrastructure.

Iowa is the 10th highest ranked state for property tax burdens in the country. If we want to improve that rating for our state, make Iowa a more affordable place to live and work, and pursue true reform that will help Iowa families, we need bold reform. SSB 3001 overhauls Iowa’s property tax system, brings relief to Iowa homeowners, and helps rebuild Iowa’s infrastructure. It will provide greater stability and transparency for taxpayers and local governments and modernize a system that is no longer working for Iowans. We will continue having conversations in the building with our colleagues, but I was happy to see this important bill take another step forward in the legislative process.