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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 2032: Relating to tax and special assessment collections for buildings or improvements erected on land owned by another person

Became SF 2334 · 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.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

Sen. David D. Rowley (R)

Cost

No fiscal note

Senate subcommittee · named January 14, 2026

  • Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov
  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov

Lobbying · 2 for, 0 against

For: Iowa State Association of Counties; Iowa State County Treasurers Association

In plain words

  1. January 12, 2026Filed in the Senate and sent to the Ways and Means committee
  2. January 14, 2026Senate subcommittee named: Rowley, Dawson and Dotzler
  3. January 28, 2026Subcommittee recommended passing it with changes
  4. February 12, 2026Approved by the Senate committee, and given a new number: SF 2334

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/91/SF2032