Bills › 91st General Assembly
Relating to tax and special assessment collections for buildings or improvements erected on land owned by another person
Sponsored by the Senate Ways and Means Committee, Sen. David D. Rowley (R)
Topics:Taxes
Same legislation: SF 2032
Where it is now
- Done: IntroducedJanuary 12, 2026
- Done: SubcommitteeJanuary 14, 2026
- Done: Senate committeeFebruary 12, 2026
- Stopped: Passes the SenateDied when the General Assembly ended
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. 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 the building or improvement and the owner of leased land on which a building or improvement is erected of the 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
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
91st General Assembly
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 identicalPassed 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.