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

HF 2654: Relating to tax collections for buildings or improvements erected or made by a person on land owned by another person

Died when the session ended · The 2024 session adjourned on April 19, 2024, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.

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.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.

Sponsors

Ways and Means (successor To Hsb 685) committee

Cost

No fiscal note

Senate subcommittee · named April 3, 2024

  • Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov
  • Sen. Dawn Driscoll (R) · dawn.driscoll@legis.iowa.gov
  • Sen. Herman C. Quirmbach (D) · herman.quirmbach@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. March 7, 2024Filed in the House
  2. April 2, 2024Passed the House, 95–0
  3. April 2, 2024Arrived in the Senate
  4. April 3, 2024Senate subcommittee named: Rowley, Driscoll and Quirmbach

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/HF2654