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90th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 2566: Relating to tax collections for buildings or improvements erected or made by a person on land owned by another person

Became HF 2654 · Its progress continues under the new number.

What it does

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. Under current law, principal and interest due and delinquent because of a special assessment cannot be collected on a building or improvement erected or made by a person on land owned by another person pursuant to Code sections 445.3 and 445.4. This bill allows collections pursuant to Code sections 445.3 and 445.4 or Code chapter 446 (tax sales) relating to buildings or improvements, with an actual value of $5,000 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.

Sponsors

Local Government (companion To Sf 2124 By Rowley) committee

Cost

No fiscal note

House subcommittee · named February 21, 2024

  • Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
  • Rep. Phil Thompson (R)
  • Rep. Elizabeth Wilson (D) · elizabeth.wilson@legis.iowa.gov

Lobbying · 4 for, 0 against

For: City of Waukee; Iowa State Association of Counties; Iowa State Association of County Supervisors; Iowa State County Treasurers Association

In plain words

  1. February 8, 2024Filed in the House and sent to the Local Government committee · as HSB 685
  2. February 8, 2024House subcommittee named: Bloomingdale, Cooling, Thompson and M · as HSB 685
  3. February 12, 2024Subcommittee recommended passing it · as HSB 685
  4. February 14, 2024Approved by the House committee · as HSB 685
  5. February 19, 2024Filed in the House and sent to the Ways and Means committee
  6. February 19, 2024Approved by the House committee, and given a new number: HF 2566 · as HSB 685
  7. February 21, 2024House subcommittee named: Bloomingdale, Thompson, P. and Wilson
  8. February 26, 2024Subcommittee recommended passing it
  9. March 6, 2024Approved by the House committee
  10. March 7, 2024Approved by the House committee, and given a new number: HF 2654
  11. April 2, 2024Withdrawn

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/HF2566