Bills › 91st General Assembly

SF 2431Renumbered as SF 2500 · April 15, 2026

Relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisions

Sponsored by the Senate Local Government Committee

Topics:State budgetCities & countiesTaxes

Same legislation: SSB 3009, SF 2500

Where it is now

  1. Done: IntroducedJanuary 13, 2026
  2. Done: SubcommitteeJanuary 13, 2026
  3. Done: Senate committeeFebruary 19, 2026
  4. Done: Passes the SenateApril 22, 202628–16
  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 2500 → Its progress continues under the new number. Go to SF 2500 What’s a funnel?

What’s in it

This bill relates to township boards of trustees, including the appointment and duties of township officers and township budgets. Under current law, the county board of supervisors is responsible for dividing each county into townships. Townships in Iowa have a board of township trustees that is typically composed of three members who are registered voters of the township. A board of trustees for a township with a taxable valuation for property tax purposes of $250 million or more consists of five registered voters of the township.

Read the full explanation

The township trustees act as fence viewers for the township and perform other duties assigned by law, including funding and maintaining pioneer cemeteries, fire protection services, and emergency medical services, and serving as the township animal board of health. Township trustees are elected to serve four-year terms. A board of trustees is supported by a township clerk, who is elected to serve a four-year term. The bill eliminates township trustees as an elected position and instead requires the board of supervisors to appoint three registered voters in each township to serve a three-year term on the board of trustees. The bill eliminates the role of township clerk and instead requires the township trustees to select one of the trustees to serve a one-year term as the secretary, who shall perform many of the duties assigned to a township clerk under current law. The bill requires the board of supervisors to appoint three township trustees in the county to serve as countywide fence viewers and, by operation of law, as a countywide animal board of health. The bill disqualifies a fence viewer with a conflict of interest from participating in a matter without, as provided in current law, requiring a vote of the other fence viewers on whether to disqualify the fence viewer with a conflict of interest. When a matter arises involving land located in two different counties, the bill requires the board of supervisors of the county of the owner making the application to select three fence viewers and the board of supervisors from the other county to select two fence viewers, who together shall perform all duties of the fence viewers. A board of township trustees is responsible for adopting and certifying a township budget. Prior to adoption and certification of the budget, the bill requires the board of township trustees to provide the proposed budget to the board of supervisors for approval.49. The bill requires a board of township trustees to obtain the approval of the board of supervisors prior to amending an adopted budget. The bill’s provisions relating to the township budget process apply to the adoption, certification, and amendment of township budgets for fiscal years beginning on and after July 1, 2027. The bill repeals Code chapter 360, which governs the building or acquisition of public halls to serve as township halls. The bill terminates the term of all elected township officials in all townships in this state on January 1, 2027. A person serving as a township trustee or township clerk pursuant to current law may continue serving in that role until January 1, 2027. Under current law, each employee whose employment commences after July 4, 1953, or any publicly elected official of the state or any of its political subdivisions shall become a member of the Iowa public employees’ retirement system (IPERS) upon the first day in which such employee is employed. The term “employee” includes elective officials of townships. The bill removes elective officials of townships from the definition of “employee” for purposes of IPERS. Current law authorizes IPERS to enter into an agreement with the federal security administration or its successor (currently the United States social security administration) for the purpose of extending the benefits of the federal old-age and survivors’ insurance system to employees of the state or any political subdivision thereof with respect to services specified in such agreement that constitute “employment”. The agreement must provide that benefits will be provided for employees whose services are covered by the agreement, and their dependents and survivors, on the same basis as though such services constituted employment within the meaning of Tit. II of the federal Social Security Act, and the state will pay to the secretary of the treasury contributions with respect to wages. All services that constitute employment and are performed in the employ of the state, or any political subdivision, by employees of the state, or of any political subdivision, shall be covered by the agreement. The term “employee” includes elective and appointive officials of the state or any political subdivision thereof, except elective officials in positions, the compensation for which is on a fee basis, elective officials of school districts, elective officials of townships, and elective officials of other political subdivisions who are in part-time positions. The bill provides that the term “employee” includes elective and appointive officials of the state or any political subdivision thereof, except elective officials in positions, the compensation for which is on a fee basis, elective officials of school districts, and elective officials of other political subdivisions who are in part-time positions. Current law provides that the term “political subdivision” includes an instrumentality of the state of Iowa, of one or more of its political subdivisions, or of the state and one or more of its political subdivisions, but only if such instrumentality is a juristic entity that is legally separate and distinct from the state or subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the state or subdivisions.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Changed since by amendment S-5208; see Amendments. Full bill text

Senate subcommittee

Named February 26, 2026. On March 11, 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

2 written public comments to its subcommittee: March 11, 2026 (1), February 5, 2026 (1) · on the Legislature’s site

Iowa Code it changes

Amends§101.8§12C.4§165.35§169C.6§327G.4§331.248§331.322§331.324§331.502§331.505§331.512§331.756§331.901§359.11§359.17§359.20§359.21§359.23§359.24§359.25§359.26§359.27§359.40§359.43§359.49§359.50§359A.10§359A.14§359A.2§359A.23§359A.25§359A.2A§359A.6§359A.8§39.21§39.27§39.3§49.41§50.7§63A.2and 10 more

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

Lobbying

1 for · 4 against · 15 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.

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