Bills › 90th General Assembly
Relating to tax collections for buildings or improvements erected or made by a person on land owned by another person
Sponsored by the House Local Government (companion To Sf 2124 By Rowley) Committee
Topics:Cities & countiesTaxes
Where it is now
- Done: IntroducedJanuary 25, 2024
- Done: SubcommitteeFebruary 8, 2024
- Done: House committeeFebruary 14, 2024
- Skipped: Passes the HouseContinued as HF 2654
- Next: Senate committee
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Became HF 2654 → Its progress continues under the new number. Go to HF 2654 What’s a funnel?
What’s in it
AI summary Currently, cities cannot collect unpaid special assessment money from buildings owned by someone other than the landowner. This change would allow those unpaid costs to be collected if the building is worth at least $5,000. This rule applies to improvements made by one person on land owned by another.1
Read the official explanation
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.
House subcommittee
Named February 21, 2024. On February 26, 2024 it recommended passage. Vote Total: 3-0.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
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90th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title.
Similar bills
- SF 2032 Relating to tax and special assessment collections for buildings or improvements erected o…91st General Assembly · Renumbered as SF 2334Nearly identical
Matched by wording or an identical title.