Committee chair called the Iowa Senate Ways and Means Committee to order and the panel adopted Rule 39 during an organizational meeting in which senators identified property taxes as a top issue for the session.

The meeting opened with the clerk conducting a silent roll call and a motion to approve minutes from the previous year's meeting. Senator Buslow moved to approve the minutes; the chair said that, if there were no corrections, "the minutes will stand as approved." The transcript does not record a roll-call tally for the minutes approval.

Committee members and staff were thanked during opening remarks for their work behind the scenes. The chair said, "I always try to start every committee thinking the people that actually help this committee, run, because we never know when to say thanks." The chair also noted the clerk has assisted the committee for six years.

Senator Busiano, the committee's ranking member, said he is new to the committee and said property taxes would be a central focus this year. "It is a serious year on on property taxes," he said. "Property taxes seem to be the burden, in the state at this point." Senator Riley also thanked the committee and said he looked forward to working with members this session.

Later in the meeting Senator Schultz moved to adopt Rule 39. The chair called for voices and said "Aye," then declared, "Rule 39 has been adopted." The transcript records the chair's voice vote announcement but does not include a roll-call tally or named vote record for the adoption.

Senator Rowley moved to adjourn shortly after the rule was adopted; the transcript ends with that motion recorded and no separate roll-call vote text for the adjournment is included.

The meeting primarily covered organizational items: approval of minutes, a staff acknowledgement, the adoption of committee rules (Rule 39) and a statement from the ranking member that property taxes will receive attention during the session. No substantive bills, amendments, or committee referrals were discussed in the transcript.