Iowa’s Republican legislators cemented Gov. Kim Reynolds’ legacy in her final year as governor, approving a property tax cut, food assistance restrictions and increased funding for charter schools.
Reynolds, a Republican, said in April 2025 that she would not seek reelection this year. That means Iowa’s 2026 legislative session, which concluded after 112 days on May 3, was her final chance as governor to get her priorities across the finish line.
“Throughout my time in office, the commonsense, conservative policies we’ve enacted will ensure our state remains strong, prosperous and vibrant for generations to come,” Reynolds said in a statement. “That has been my commitment to Iowans since Day One, and I will continue to serve with that same purpose during my final months in office.”
Here’s what happened to Reynolds’ key priorities in the 2026 legislative session.
Win: Delivering a $4 billion property tax cut
Iowa lawmakers passed an estimated $4 billion property tax cut to cap off a weekend marathon end to the 2026 legislative session, sealing the deal on Reynolds’ and Republican legislative leaders’ top-priority issue.
The measure would implement a 2% growth cap on local governments’ general levies, with exceptions for new construction, and a 10% homestead tax exemption up to $20,000, which would be adjusted for inflation.
“Spending is what drives taxes — always has, always will,” Reynolds said in her January Condition of the State address. “And the most reliable way to protect taxpayers is to limit the growth of government itself.”
For much of the session, House and Senate lawmakers struggled to coalesce around a unified approach as they sorted through differences over how far to go in rewriting Iowa’s property tax system.
But lawmakers took a 41-1 vote in the Senate and a 62-22 vote in the House in the session’s final hours to send legislation to Reynolds’ desk to be signed into law.
Republicans’ compromise package would gradually tax multi-residential properties, such as apartments, on a larger share of their value, up to 6% more than single-family homes after three years.
Lawmakers moved to put new limits on tax-increment financing districts, which redirect future property tax increases from new developments to fund public improvements, including infrastructure. The bill imposes a 23-year sunset on all future TIF districts.
The bill shuffles K-12 education costs to the state general fund, allowing school districts to lower their property tax levies.
And Iowans could tap into new tax-deductible savings accounts to help them buy their first homes, a provision Reynolds championed.
Win: Barring local government civil rights protections for trans, nonbinary Iowans
Local governments can no longer enact or enforce policies shielding transgender and nonbinary Iowans from discrimination under a bill Reynolds proposed — and the first law she signed this session.
The measure expanded the landmark 2025 law Republicans passed last year removing gender identity as a protected class from the Iowa Civil Rights Act, the state law protecting against discrimination in housing, employment and education.
That law made Iowa the first state in the country to take away civil rights protections previously included in law.
This year’s legislation added language to the Iowa Civil Rights Act saying “a city or local government shall not enact any ordinance or other law which is broader or has different categories of unfair or discriminatory practices than those provided in this chapter.”
Under the new law, nearly 20 local governments with their own civil rights protections against discrimination based on gender identity will no longer be able to enforce them.
That includes some of Iowa’s largest cities such as Des Moines, West Des Moines, Ankeny, Urbandale, Cedar Rapids, Marion, Iowa City, Davenport, Dubuque, Cedar Falls, Waterloo, Ames and Council Bluffs.
Win: ‘MAHA’ legislation with SNAP restrictions and over-the-counter ivermectin
Republican lawmakers united around a “Make America Healthy Again” proposal that requires the state to continue seeking a waiver from the federal government to restrict which foods Iowans can purchase with food assistance dollars.
Iowa’s current waiver restricts Supplemental Nutrition Assistance Program, or SNAP, recipients from using their funds to buy foods defined as taxable by the Iowa Department of Revenue.
That includes foods such as pop and candy, as well as many prepared foods.
If the federal government rescinds Iowa’s waiver, Iowa would end its participation in the Summer EBT program that provides money to low-income families to feed kids in the summer.
School meals will also be prohibited from including certain dyes and preservatives, under the bill.
Iowans will also be able to buy ivermectin over the counter from pharmacists without a prescription from a doctor.
And elementary school students would see more physical activity and less screen time in school.
Win: Requiring E-Verify, SAVE for public employees
State agencies, cities, counties and school districts — as well as private schools — will have to use the federal E-Verify and SAVE systems to check new hires’ citizenship and employment eligibility.
The legislation codifies and expands on an executive order Reynolds issued last year after the immigration arrest of former Des Moines Public Schools Superintendent Ian Roberts.
The bill also contains language Reynolds proposed that requires anyone registering to vote in Iowa to swear that they are a United States citizen. Current law requires voters to attest that they are citizens when they cast their ballots.
And it creates a presumption that undocumented immigrants arrested for any crimes other than a simple misdemeanor are a flight risk and should not be granted bail.
Loss: Overhauling county veterans services
House lawmakers declined to advance Reynolds’ proposal to overhaul the state’s system of funding county veterans’ services.
Reynolds’ plan outlined a path to modernize the state’s veterans affairs services by repurposing existing state funds to create a new, performance-based county grant program to more seamlessly process veterans’ benefits claims.
Under her proposal, a county would have earned more money the higher its VA compensation per capita to encourage improved outcomes and deliver more benefits to Iowa veterans.
Win: Charter school participation in extracurriculars
Lawmakers approved a wide-ranging “school choice” bill that provides more funding to charter schools to pay teachers and eliminates homeschool requirements that prevented homeschool families from charging tuition and from teaching more than four unrelated students.
The bill includes language Reynolds proposed allowing charter school students to participate in extracurricular activities offered by public schools and to enroll in community colleges while still attending high school.
Win: Requiring flags to be lowered after gubernatorial proclamations
Reynolds’ proposal requiring public buildings in Iowa to lower their flags when the governor issues a proclamation directing them to do so received broad bipartisan support from lawmakers.
A bill awaiting her signature says public buildings, including those controlled by the state, counties, cities and schools, must fly flags at half-staff when the governor issues a proclamation.
Reynolds proposed the bill after Johnson County Board of Supervisors Chair Jon Green last fall declined to lower the county’s flags to half-staff when Reynolds issued a proclamation after the assassination of conservative activist Charlie Kirk.
Loss: Requiring school reports on antisemitism
Lawmakers failed to pass Reynolds’ proposal that would have required Iowa K-12 schools, community colleges and public universities to issue annual reports on incidents of antisemitism on campus.
The legislation would have codified an executive order Reynolds signed in 2025 that requires such reports.
The executive order remains in effect, so the reports will still be required unless a future governor repeals the order.
Win: Revamped funding for water quality improvements
Reynolds secured a late-session win on water quality, announcing a deal that restructures how the state funds projects.
One of the largest pieces of the deal is a $25 million grant for Central Iowa Water Works to upgrade its nitrate removal facilities with the goal of doubling its capacity in three years.
The funding package will also boost the Iowa Department of Natural Resources’ water quality monitoring, increase funding for wastewater and drinking water treatment grant programs and create a low-interest loan program for rural communities statewide seeking to upgrade their facilities.
Loss: Expanding birth control access
House and Senate lawmakers never held subcommittee meetings on Reynolds’ proposal to expand birth control access.
The plan would have allowed Iowans 18 and older to get birth control pills, birth control patches and vaginal rings, from a pharmacist without first seeing a doctor.
Loss: State-based health insurance exchange
Reynolds’ plan to lay a foundation for Iowa to seek a federal waiver to create its own health care exchange did not advance.
She pitched it as a way for Iowa to tackle health care affordability while the issue remains in debate in Congress, where lawmakers have been at an impasse on overhauling the Affordable Care Act and the country’s health system more broadly.
The measure stalled entirely in the Senate and was never considered by the full House Commerce Committee.
Stephen Gruber-Miller covers the Iowa Statehouse and politics for the Register. He can be reached by email at sgrubermil@registermedia.com or by phone at 515-284-8169. Follow him on X at @sgrubermiller.
Marissa Payne covers the Iowa Statehouse and politics for the Register. Reach her by email at mjpayne@registermedia.com. Follow her on X at @marissajpayne.
This article originally appeared on Des Moines Register: See Kim Reynolds’ wins and losses in her last session as Iowa governor
Reporting by Stephen Gruber-Miller and Marissa Payne, Des Moines Register / Des Moines Register
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