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Bills › 91st General Assembly

SF 2032Renumbered as SF 2334 · February 12, 2026

Relating to tax and special assessment collections for buildings or improvements erected on land owned by another person

Sponsored by Sen. David D. Rowley (R)

Topics:Taxes

Same legislation: SF 2334

Write your legislators about it

Also covers SF 2334.

Official bill pageLobbyist declarationsOne-pager to print

Where it is now

  1. Done: IntroducedJanuary 12, 2026
  2. Done: SubcommitteeJanuary 14, 2026
  3. Done: Senate committeeFebruary 12, 2026
  4. Next: Passes the Senate
  5. Next: House committeeFunnel: by March 20, 2026
  6. Next: Passes the House
  7. Next: To the Governor
  8. Next: Signed into law

Became SF 2334 → Its progress continues under the new number. Go to SF 2334 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 leased land on which a building or improvement is erected prior to commencing 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

Senate subcommittee

Named January 14, 2026. On January 28, 2026 it recommended amendment and passage.

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

Iowa Code it changes

Amends§445.32

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Lobbying

2 for · 0 against · 9 undecided · Who →

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Tried before

HF 2654Passed a chamber90th GA

91st General Assembly

SF 2032RenumberedSF 2334Cleared committeefrom SF 2032

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.

Tried before

This idea has been filed in an earlier General Assembly. None became law, though one got through a chamber.

  • HF 2654 Relating to tax collections for buildings or improvements erected or made by a person on l…
    90th General Assembly · Passed House · nearly identical
    Passed a chamber

Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.