Bills › 91st General Assembly
Relating to tax and special assessment collections for buildings or improvements erected on land owned by another person
Sponsored by the Senate Ways and Means Committee, Sen. David D. Rowley (R)
Same legislation: SF 2032
Progress
- IntroducedFebruary 12, 2026
- Subcommittee—
- CommitteeFebruary 12, 2026
- Passed Senate—
- Passed House—
- Signed—
Died at end of session The General Assembly adjourned on May 3, 2026. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
When property adjacent to a public improvement benefits from the improvement, a special assessment may be levied against the adjacent properties that received the benefit to pay for all or a portion of the improvement.4.4 or Code chapter 446 (tax sales) relating to residential buildings or improvements on residential buildings, with an actual value of $20,000 or more, erected or made by a person on land owned by another person to include principal and interest due and delinquent because of special assessment levies.
Read the full explanation
The bill requires a county treasurer to provide notice to the owner of the building or improvement and the owner of leased land on which a building or improvement is erected of the tax collection procedures for delinquent taxes on the building or improvement.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
History
Meetings
- Wednesday, February 11 · 4:00 PMWays and Means committee · RM 116Official meeting page
Votes
No recorded votes yet.
Lobbyist declarations
- Iowa State Association of CountiesFor
- Iowa State County Treasurers AssociationFor
- Iowa Society of Certified Public AccountantsUndecided
- Iowa State Association of AssessorsUndecided
Grouped by organization. Lobbying overview →