Bill Text: IA HF718 | 2023-2024 | 90th General Assembly | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: A bill for an act relating to local government property taxes, financial authority, operations, and budgets, modifying certain transit funding, property tax credits and exemptions, and appropriations, requiring certain information related to property taxation to be provided to property owners and taxpayers, modifying provisions relating to fees for driver's licenses and nonoperator's identification cards, modifying provisions relating to certain writing fees, modifying certain bonding procedures, making penalties applicable, and including effective date, applicability, and retroactive applicability provisions. (Formerly HF 1.) Effective date: 05/04/2023, 07/01/2023, 07/01/2024. Applicability date: 01/01/2023, 07/01/2023, 07/01/2024.
Spectrum: Committee Bill
Status: (Passed) 2023-05-24 - Fiscal note. [HF718 Detail]
Download: Iowa-2023-HF718-Amended.html
Bill Title: A bill for an act relating to local government property taxes, financial authority, operations, and budgets, modifying certain transit funding, property tax credits and exemptions, and appropriations, requiring certain information related to property taxation to be provided to property owners and taxpayers, modifying provisions relating to fees for driver's licenses and nonoperator's identification cards, modifying provisions relating to certain writing fees, modifying certain bonding procedures, making penalties applicable, and including effective date, applicability, and retroactive applicability provisions. (Formerly HF 1.) Effective date: 05/04/2023, 07/01/2023, 07/01/2024. Applicability date: 01/01/2023, 07/01/2023, 07/01/2024.
Spectrum: Committee Bill
Status: (Passed) 2023-05-24 - Fiscal note. [HF718 Detail]
Download: Iowa-2023-HF718-Amended.html
House
File
718
-
Reprinted
HOUSE
FILE
718
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
1)
(As
Amended
and
Passed
by
the
House
April
19,
2023
)
A
BILL
FOR
An
Act
relating
to
local
government
funding
by
modifying
school
1
district
funding
provisions,
property
tax
calculation
2
provisions,
local
government
budgeting
and
bonding
3
procedures,
making
transfers,
and
including
effective
date
4
and
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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DIVISION
I
1
SCHOOL
FOUNDATION
PROPERTY
TAX
2
Section
1.
Section
8.57E,
subsection
2,
Code
2023,
is
3
amended
by
adding
the
following
new
paragraph:
4
NEW
PARAGRAPH
.
c.
For
the
fiscal
year
beginning
July
1,
5
2023,
and
each
fiscal
year
thereafter,
there
is
transferred
6
from
the
taxpayer
relief
fund
to
the
general
fund
of
the
state
7
the
lesser
of
the
balance
of
the
taxpayer
relief
fund
and
an
8
amount
equal
to
the
quotient
of
the
assessed
value
of
all
9
taxable
property
in
the
state
subject
to
the
property
tax
levy
10
under
section
257.3
divided
by
one
thousand
dollars,
to
be
11
used
for
the
payment
of
increased
foundation
aid
under
section
12
257.16
resulting
from
the
reduction
of
the
property
tax
levy
13
rate
under
section
257.3
in
this
Act.
14
Sec.
2.
Section
257.3,
subsection
1,
paragraph
a,
Code
2023,
15
is
amended
to
read
as
follows:
16
a.
Except
as
provided
in
subsections
2
and
3
,
a
school
17
district
shall
cause
to
be
levied
each
year,
for
the
school
18
general
fund,
a
foundation
property
tax
equal
to
five
four
19
dollars
and
forty
cents
per
thousand
dollars
of
assessed
20
valuation
on
all
taxable
property
in
the
district.
The
county
21
auditor
shall
spread
the
foundation
levy
over
all
taxable
22
property
in
the
district.
23
Sec.
3.
Section
257.3,
subsection
2,
paragraphs
a
and
b,
24
Code
2023,
are
amended
to
read
as
follows:
25
a.
Notwithstanding
subsection
1
,
a
reorganized
school
26
district
shall
cause
a
foundation
property
tax
of
four
three
27
dollars
and
forty
cents
per
thousand
dollars
of
assessed
28
valuation
to
be
levied
on
all
taxable
property
which,
in
the
29
year
preceding
a
reorganization,
was
within
a
school
district
30
affected
by
the
reorganization
as
defined
in
section
275.1
,
31
or
in
the
year
preceding
a
dissolution
was
a
part
of
a
school
32
district
that
dissolved
if
the
dissolution
proposal
has
33
been
approved
by
the
director
of
the
department
of
education
34
pursuant
to
section
275.55
.
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b.
In
succeeding
school
years,
the
foundation
property
tax
1
levy
on
that
portion
shall
be
increased
to
the
rate
of
four
2
three
dollars
and
ninety
cents
per
thousand
dollars
of
assessed
3
valuation
the
first
succeeding
year,
five
four
dollars
and
4
fifteen
cents
per
thousand
dollars
of
assessed
valuation
the
5
second
succeeding
year,
and
five
four
dollars
and
forty
cents
6
per
thousand
dollars
of
assessed
valuation
the
third
succeeding
7
year
and
each
year
thereafter.
8
Sec.
4.
Section
425A.3,
subsection
1,
Code
2023,
is
amended
9
to
read
as
follows:
10
1.
The
family
farm
tax
credit
fund
shall
be
apportioned
11
each
year
in
the
manner
provided
in
this
chapter
so
as
to
give
12
a
credit
against
the
tax
on
each
eligible
tract
of
agricultural
13
land
within
the
several
school
districts
of
the
state
in
which
14
the
levy
for
the
general
school
fund
exceeds
five
dollars
and
15
forty
cents
per
thousand
dollars
of
assessed
value
the
levy
16
rate
under
section
257.3,
subsection
1,
paragraph
“a”
.
The
17
amount
of
the
credit
on
each
eligible
tract
of
agricultural
18
land
shall
be
the
amount
the
tax
levied
for
the
general
school
19
fund
exceeds
the
amount
of
tax
which
would
be
levied
on
each
20
eligible
tract
of
agricultural
land
were
the
levy
for
the
21
general
school
fund
five
dollars
and
forty
cents
per
thousand
22
dollars
of
assessed
value
the
levy
rate
under
section
257.3,
23
subsection
1,
paragraph
“a”
,
for
the
previous
year.
However,
24
in
the
case
of
a
deficiency
in
the
family
farm
tax
credit
fund
25
to
pay
the
credits
in
full,
the
credit
on
each
eligible
tract
26
of
agricultural
land
in
the
state
shall
be
proportionate
and
27
applied
as
provided
in
this
chapter
.
28
Sec.
5.
Section
425A.5,
Code
2023,
is
amended
to
read
as
29
follows:
30
425A.5
Computation
by
county
auditor.
31
The
family
farm
tax
credit
allowed
each
year
shall
be
32
computed
as
follows:
On
or
before
April
1,
the
county
auditor
33
shall
list
by
school
districts
all
tracts
of
agricultural
34
land
which
are
entitled
to
credit,
the
taxable
value
for
the
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previous
year,
the
budget
from
each
school
district
for
the
1
previous
year,
and
the
tax
rate
determined
for
the
general
2
fund
of
the
school
district
in
the
manner
prescribed
in
3
section
444.3
for
the
previous
year,
and
if
the
tax
rate
is
in
4
excess
of
five
dollars
and
forty
cents
per
thousand
dollars
of
5
assessed
value
the
levy
rate
under
section
257.3,
subsection
6
1,
paragraph
“a”
,
the
auditor
shall
multiply
the
tax
levy
which
7
is
in
excess
of
five
dollars
and
forty
cents
per
thousand
8
dollars
of
assessed
value
the
levy
rate
under
section
257.3,
9
subsection
1,
paragraph
“a”
,
by
the
total
taxable
value
of
the
10
agricultural
land
entitled
to
credit
in
the
school
district,
11
and
on
or
before
April
1,
certify
the
total
amount
of
credit
12
and
the
total
number
of
acres
entitled
to
the
credit
to
the
13
department
of
revenue.
14
Sec.
6.
Section
426.3,
Code
2023,
is
amended
to
read
as
15
follows:
16
426.3
Where
credit
given.
17
The
agricultural
land
credit
fund
shall
be
apportioned
each
18
year
in
the
manner
hereinafter
provided
so
as
to
give
a
credit
19
against
the
tax
on
each
tract
of
agricultural
lands
within
the
20
several
school
districts
of
the
state
in
which
the
levy
for
21
the
general
school
fund
exceeds
five
dollars
and
forty
cents
22
per
thousand
dollars
of
assessed
value
the
levy
rate
under
23
section
257.3,
subsection
1,
paragraph
“a”
;
the
amount
of
such
24
credit
on
each
tract
of
such
lands
shall
be
the
amount
the
tax
25
levied
for
the
general
school
fund
exceeds
the
amount
of
tax
26
which
would
be
levied
on
said
tract
of
such
lands
were
the
27
levy
for
the
general
school
fund
five
dollars
and
forty
cents
28
per
thousand
dollars
of
assessed
value
the
levy
rate
under
29
section
257.3,
subsection
1,
paragraph
“a”
,
for
the
previous
30
year,
except
in
the
case
of
a
deficiency
in
the
agricultural
31
land
credit
fund
to
pay
said
credits
in
full,
in
which
case
the
32
credit
on
each
eligible
tract
of
such
lands
in
the
state
shall
33
be
proportionate
and
shall
be
applied
as
hereinafter
provided.
34
Sec.
7.
Section
426.6,
subsection
1,
Code
2023,
is
amended
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to
read
as
follows:
1
1.
The
agricultural
land
tax
credit
allowed
each
year
2
shall
be
computed
as
follows:
On
or
before
April
1,
the
3
county
auditor
shall
list
by
school
districts
all
tracts
of
4
agricultural
lands
which
are
entitled
to
credit,
together
with
5
the
taxable
value
for
the
previous
year,
together
with
the
6
budget
from
each
school
district
for
the
previous
year,
and
the
7
tax
rate
determined
for
the
general
fund
of
the
district
in
8
the
manner
prescribed
in
section
444.3
for
the
previous
year,
9
and
if
such
tax
rate
is
in
excess
of
five
dollars
and
forty
10
cents
per
thousand
dollars
of
assessed
value
the
levy
rate
11
under
section
257.3,
subsection
1,
paragraph
“a”
,
the
auditor
12
shall
multiply
the
tax
levy
which
is
in
excess
of
five
dollars
13
and
forty
cents
per
thousand
dollars
of
assessed
value
the
14
levy
rate
under
section
257.3,
subsection
1,
paragraph
“a”
,
by
15
the
total
taxable
value
of
the
agricultural
lands
entitled
to
16
credit
in
the
district,
and
on
or
before
April
1,
certify
the
17
amount
to
the
department
of
revenue.
18
Sec.
8.
ADJUSTMENT
OF
CALCULATIONS.
For
property
tax
19
credits
under
chapters
425A
and
426
for
property
taxes
due
and
20
payable
in
the
fiscal
year
beginning
July
1,
2023,
the
tax
rate
21
determined
for
the
general
fund
of
the
school
district
in
the
22
manner
prescribed
in
section
444.3
for
the
previous
year
shall
23
be
determined
using
the
applicable
property
tax
levy
rate
under
24
section
257.3,
as
amended
in
this
division
of
this
Act.
25
Sec.
9.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
26
deemed
of
immediate
importance,
takes
effect
upon
enactment.
27
Sec.
10.
APPLICABILITY.
The
following
apply
July
1,
2023,
28
for
school
budget
years
beginning
on
or
after
that
date:
29
1.
The
section
of
this
division
of
this
Act
amending
section
30
257.3,
subsection
1,
paragraph
“a”.
31
2.
The
section
of
this
division
of
this
Act
amending
section
32
257.3,
subsection
2,
paragraphs
“a”
and
“b”.
33
DIVISION
II
34
PROPERTY
TAX
LIMITATION
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Sec.
11.
Section
443.2,
subsection
1,
Code
2023,
is
amended
1
to
read
as
follows:
2
1.
Before
the
first
day
of
July
in
each
year,
the
county
3
auditor
shall
transcribe
the
assessments
of
the
townships
and
4
cities
into
a
book
or
record,
to
be
known
as
the
tax
list,
5
properly
ruled
and
headed,
with
separate
columns,
in
which
6
shall
be
entered
the
names
of
the
taxpayers,
descriptions
of
7
lands,
number
of
acres
and
value,
numbers
of
city
lots
and
8
value,
and
each
description
of
tax,
with
a
column
for
polls
and
9
one
for
payments,
and
shall
complete
it
by
entering
the
amount
10
due
on
each
installment,
separately,
and
carrying
out
the
total
11
of
both
installments.
The
total
of
all
columns
of
each
page
of
12
each
book
or
other
record
shall
balance
with
the
tax
totals.
13
After
computing
the
amount
of
tax
due
and
payable
on
each
14
property,
the
county
auditor
shall
round
the
total
amount
of
15
tax
due
and
payable
on
the
property
to
the
nearest
even
whole
16
dollar
and,
if
applicable,
reduce
the
amounts
due
and
payable
17
as
required
under
section
444.25
.
18
Sec.
12.
Section
444.1,
Code
2023,
is
amended
to
read
as
19
follows:
20
444.1
Basis
for
amount
of
tax.
21
In
all
taxing
districts
in
the
state,
including
townships,
22
school
districts,
cities
,
and
counties,
when
by
law
then
23
existing
the
people
are
authorized
to
determine
by
vote,
or
24
officers
are
authorized
to
estimate
or
determine,
a
rate
of
25
taxation
required
for
any
public
purpose,
such
rate
shall
in
26
all
cases
be
estimated
and
based
upon
the
adjusted
taxable
27
valuation
of
such
taxing
district
for
the
preceding
calendar
28
year
and
subject
to
the
limitation
of
section
444.25
.
29
Sec.
13.
Section
444.2,
Code
2023,
is
amended
to
read
as
30
follows:
31
444.2
Amounts
certified
in
dollars.
32
When
an
authorized
tax
rate
within
a
taxing
district,
33
including
townships,
school
districts,
cities
,
and
counties,
34
has
been
thus
determined
as
provided
by
law,
the
officer
or
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officers
charged
with
the
duty
of
certifying
the
authorized
1
rate
to
the
county
auditor
or
board
of
supervisors
shall,
2
before
certifying
the
rate,
compute
upon
the
adjusted
taxable
3
valuation
of
the
taxing
district
for
the
preceding
fiscal
year,
4
the
amount
of
tax
the
rate
will
raise,
stated
in
dollars,
5
subject
to
the
limitation
of
section
444.25,
and
shall
certify
6
the
computed
amount
in
dollars
and
not
by
rate,
to
the
county
7
auditor
and
board
of
supervisors.
8
Sec.
14.
Section
444.3,
Code
2023,
is
amended
to
read
as
9
follows:
10
444.3
Computation
of
rate.
11
When
the
valuations
for
the
several
taxing
districts
shall
12
have
been
adjusted
by
the
several
boards
for
the
current
13
year,
the
county
auditor
shall
thereupon
apply
such
a
rate,
14
not
exceeding
the
rate
authorized
by
law,
as
will
raise
the
15
amount
required
for
such
taxing
district,
and
no
larger
amount
,
16
subject
to
the
limitation
under
section
444.25
.
For
purposes
17
of
computing
the
rate
under
this
section
,
the
adjusted
taxable
18
valuation
of
the
property
of
a
taxing
district
does
not
include
19
the
valuation
of
property
of
a
railway
corporation
or
its
20
trustee
which
corporation
has
been
declared
bankrupt
or
is
in
21
bankruptcy
proceedings.
Nothing
in
the
preceding
sentence
22
exempts
the
property
of
such
railway
corporation
or
its
trustee
23
from
taxation
and
the
rate
computed
under
this
section
shall
24
be
levied
on
the
taxable
property
of
such
railway
corporation
25
or
its
trustee.
26
Sec.
15.
Section
444.22,
Code
2023,
is
amended
to
read
as
27
follows:
28
444.22
Annual
levy.
29
In
each
year
the
director
of
revenue
shall
fix
the
rate
in
30
percentage
to
be
levied
upon
the
assessed
valuation
of
the
31
taxable
property
of
the
state
necessary
to
raise
the
amount
for
32
general
state
purposes
as
shall
be
designated
by
the
department
33
of
management
,
subject
to
the
limitation
under
section
444.25
.
34
Sec.
16.
NEW
SECTION
.
444.25
Property
tax
amount
limitation
35
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——
reduction.
1
1.
For
purposes
of
this
section:
2
a.
“Base
year”
means
the
assessment
year
preceding
the
3
assessment
year
used
to
calculate
property
taxes
due
and
4
payable
in
the
applicable
fiscal
year.
5
b.
“Local
taxing
authority”
means
a
city,
county,
community
6
college,
school
district,
or
other
governmental
subdivision
7
located
in
this
state
and
authorized
to
certify
a
levy
on
8
property
located
within
such
authority.
9
c.
“New
construction”
means
buildings,
structures,
or
10
improvements
constructed
or
relocated
on
or
made
to
the
parcel.
11
d.
“Parcel”
means
each
separate
item
shown
on
the
tax
list,
12
manufactured
or
mobile
home
tax
list,
schedule
of
assessment,
13
or
schedule
of
rate
or
charge.
14
e.
“Property
taxes”
means
annual
ad
valorem
taxes
imposed
15
on
the
parcel
which
are
collectable
by
the
county
treasurer
16
following
application
of
all
applicable
exemptions
and
credits,
17
and
shall
not
include
special
assessments,
amounts
levied
under
18
chapter
468,
or
taxes
under
chapter
435.
“Property
taxes”
also
19
do
not
include
taxes
levied
as
the
result
of
a
property
tax
20
levy
approved
at
election
or
that
portion
of
any
property
tax
21
levy
imposed
that
is
for
the
payment
of
principal
and
interest
22
on
bonds
or
other
indebtedness
the
issuance
of
which
was
23
approved
at
election,
including
refunding
bonds
issued
for
the
24
repayment
of
bonds
that
were
approved
at
election.
25
f.
“Qualified
parcel”
means
a
parcel
that
is
not
located
26
in
an
urban
renewal
area
under
chapter
403
or
an
urban
27
revitalization
area
under
chapter
404,
is
not
wind
energy
28
conversion
property
as
defined
in
section
427B.26,
and
for
29
which
none
of
the
following
apply:
30
(1)
The
parcel
changed
ownership
during
the
base
year.
31
(2)
New
construction
occurred
on
the
parcel
during
the
base
32
year.
33
(3)
The
parcel’s
assessment
for
the
base
year
was
a
partial
34
assessment
as
the
result
of
incomplete
new
construction
or
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improvements.
1
(4)
The
parcel
was
omitted
from
assessment
or
fraudulently
2
withheld
from
assessment
in
the
base
year.
3
(5)
The
parcel’s
property
taxes
were
suspended
or
abated
4
under
sections
427.8,
427.9,
and
427.10.
5
(6)
The
parcel’s
classification
is
different
from
the
base
6
year.
7
2.
a.
For
property
taxes
due
and
payable
in
fiscal
years
8
beginning
on
or
after
July
1,
2024,
if
the
amount
of
property
9
taxes
otherwise
calculated
to
be
due
and
payable
on
a
qualified
10
parcel
of
residential
property
or
agricultural
property
11
exceeds
one
hundred
three
percent
of
the
actual
amount
of
12
property
taxes
due
and
payable
on
the
parcel
in
the
immediately
13
preceding
fiscal
year,
such
amount
shall
be
reduced
as
provided
14
in
subsection
3.
If,
however,
improvements
or
renovations,
not
15
amounting
to
new
construction,
occurs
on
the
property
during
16
the
base
year,
the
threshold
amount
of
property
taxes
shall
be
17
one
hundred
three
percent
plus
the
percentage
of
the
parcel’s
18
taxable
value
attributable
to
the
improvements
or
renovations.
19
Improvements
or
renovations
do
not
include
normal
and
necessary
20
repairs
to
an
existing
building
or
improvement,
not
amounting
21
to
structural
replacements
or
modifications.
22
b.
For
property
taxes
due
and
payable
in
fiscal
years
23
beginning
on
or
after
July
1,
2024,
if
the
amount
of
property
24
taxes
otherwise
calculated
to
be
due
and
payable
on
a
qualified
25
parcel
of
commercial
property
or
industrial
property
exceeds
26
one
hundred
eight
percent
of
the
actual
amount
of
property
27
taxes
due
and
payable
on
the
parcel
in
the
immediately
28
preceding
fiscal
year,
such
amount
shall
be
reduced
as
provided
29
in
subsection
3.
If,
however,
improvements
or
renovations,
not
30
amounting
to
new
construction,
occurs
on
the
property
during
31
the
base
year,
the
threshold
amount
of
property
taxes
shall
be
32
one
hundred
eight
percent
plus
the
percentage
of
the
parcel’s
33
taxable
value
attributable
to
the
improvements
or
renovations.
34
Improvements
or
renovations
do
not
include
normal
and
necessary
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repairs
to
an
existing
building
or
improvement,
not
amounting
1
to
structural
replacements
or
modifications.
2
c.
Property
taxes
levied
by
a
political
subdivision
that
did
3
not
exist
for
the
immediately
preceding
fiscal
year
shall
not
4
be
included
in
the
calculation
of
the
property
tax
to
be
due
5
and
payable
for
the
fiscal
year
and
shall
not
be
reduced
under
6
subsection
3.
7
3.
a.
If
the
total
amount
of
property
taxes
due
and
8
payable
on
the
parcel
exceeds
the
applicable
threshold
for
9
the
parcel
under
subsection
2,
the
amount
of
property
taxes
10
due
and
payable
to
each
taxing
authority
that
certified
for
11
levy
property
taxes
on
the
parcel
in
excess
of
the
applicable
12
threshold
percentage
of
such
amount
levied
by
that
taxing
13
authority
on
the
parcel
in
the
immediately
preceding
fiscal
14
year
shall
be
reduced
by
the
amount
by
which
the
parcel’s
15
total
amount
of
property
taxes
due
and
payable
for
all
taxing
16
authorities
exceeds
the
applicable
threshold
for
the
parcel
17
under
subsection
2.
18
b.
The
amount
of
the
reduction
shall
be
proportionately
19
applied
among
the
various
levies
for
property
taxes,
or
20
portions
thereof,
of
those
taxing
authorities
that
certified
21
for
levy
property
taxes
on
the
parcel
in
excess
of
the
22
applicable
threshold
percentage
of
such
amount
levied
by
that
23
taxing
authority
on
the
parcel
in
the
immediately
preceding
24
fiscal
year.
25
c.
The
reductions
shall
be
made
by
the
county
auditor
prior
26
to
delivery
of
the
tax
list
prescribed
in
chapter
443
to
ensure
27
accurate
statement
of
taxes
under
section
445.5.
28
4.
The
director
of
the
department
of
revenue
shall
adopt
29
rules
pursuant
to
chapter
17A
to
administer
and
interpret
this
30
section.
31
Sec.
17.
Section
445.5,
subsection
1,
paragraphs
e,
f,
g,
32
and
h,
Code
2023,
are
amended
to
read
as
follows:
33
e.
The
complete
name
of
all
taxing
authorities
receiving
a
34
tax
distribution,
the
amount
of
the
distribution,
the
amount
of
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any
reduction
resulting
from
section
444.25,
and
the
percentage
1
distribution
for
each
named
authority,
listed
from
the
highest
2
to
the
lowest
distribution
percentage.
3
f.
The
consolidated
levy
rate
for
one
thousand
dollars
4
of
taxable
valuation
multiplied
by
the
taxable
valuation
to
5
produce
the
gross
taxes
levied
before
application
of
credits
6
against
levied
taxes
for
the
previous
and
current
fiscal
years
7
and
before
any
reduction
resulting
from
section
444.25
.
8
g.
The
itemized
credits
against
levied
taxes
deducted
from
9
the
gross
taxes
levied
in
order
to
produce
the
net
taxes
owed
10
for
the
previous
and
current
fiscal
years
and
the
amount
of
any
11
reductions
under
section
444.25
for
previous
and
current
fiscal
12
years
.
13
h.
The
total
amount
of
taxes
levied
by
each
taxing
authority
14
in
the
previous
fiscal
year
and
the
current
fiscal
year
and
the
15
difference
between
the
two
amounts,
expressed
as
a
percentage
16
increase
or
decrease
,
and
the
amount
of
any
reduction
to
a
17
taxing
authority
resulting
from
section
444.25
.
18
Sec.
18.
Section
445.57,
subsection
1,
Code
2023,
is
amended
19
to
read
as
follows:
20
1.
On
or
before
the
tenth
day
of
each
month,
the
county
21
treasurer
shall
apportion
all
taxes
collected
during
the
22
preceding
month,
except
partial
payment
amounts
collected
23
pursuant
to
section
445.36A,
subsection
1
,
partial
payments
24
collected
and
not
yet
designated
by
the
county
treasurer
25
for
apportionment
pursuant
to
section
445.36A,
subsection
26
2
,
partial
payments
collected
pursuant
to
section
435.24,
27
subsection
6
,
paragraph
“a”
,
and
partial
payments
collected
and
28
not
yet
designated
by
the
county
treasurer
for
apportionment
29
pursuant
to
section
435.24,
subsection
6
,
paragraph
“b”
,
among
30
the
several
funds
to
which
they
belong
according
to
the
amount
31
levied
for
each
fund,
as
adjusted
under
section
444.25,
if
32
applicable,
and
shall
apportion
the
interest,
fees,
and
costs
33
on
the
taxes
to
the
general
fund,
and
shall
enter
those
amounts
34
upon
the
treasurer’s
cash
account,
and
report
the
amounts
to
35
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the
county
auditor.
1
Sec.
19.
IMPLEMENTATION
OF
ACT.
2
1.
Section
25B.2,
subsection
3,
shall
not
apply
to
this
3
division
of
this
Act.
4
2.
Section
25B.7
shall
not
apply
to
this
division
of
this
5
Act.
6
Sec.
20.
APPLICABILITY.
This
division
of
this
Act
applies
7
to
property
taxes
due
and
payable
in
fiscal
years
beginning
on
8
or
after
July
1,
2024.
9
DIVISION
III
10
LOCAL
GOVERNMENT
BUDGETS
11
Sec.
21.
Section
24.9,
subsection
1,
Code
2023,
is
amended
12
to
read
as
follows:
13
1.
a.
Each
municipality
shall
file
with
the
secretary
or
14
clerk
thereof
the
estimates
required
to
be
made
in
sections
15
24.3
through
24.8
,
at
least
twenty
days
before
the
date
fixed
16
by
law
for
certifying
the
same
to
the
levying
board
and
shall
17
forthwith
fix
a
date
for
a
hearing
on
the
estimates,
and
18
shall
publish
such
estimates
and
any
annual
levies
previously
19
authorized
as
provided
in
section
76.2
,
with
a
notice
of
the
20
time
when
and
the
place
where
such
hearing
shall
be
held
not
21
less
than
ten
nor
more
than
twenty
days
before
the
hearing.
22
Provided
that
in
municipalities
of
less
than
two
hundred
23
population
such
estimates
and
the
notice
of
hearing
shall
24
be
posted
in
three
public
places
in
the
district
in
lieu
of
25
publication.
For
any
other
municipality
such
publication
26
shall
be
in
a
newspaper
published
in
the
municipality,
if
any,
27
if
not,
then
in
a
newspaper
of
general
circulation
in
the
28
municipality.
Except
for
a
municipality
with
property
tax
29
revenues
for
the
immediately
preceding
fiscal
year
of
less
30
than
five
thousand
dollars,
the
notice
shall
also
include
the
31
information
required
under
paragraph
“c”
,
subparagraph
(2),
32
subparagraph
divisions
(a)
through
(d),
which
shall
be
adopted
33
by
resolution
of
the
municipality.
34
b.
The
department
of
management
shall
prescribe
the
form
for
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public
hearing
notices
for
use
by
municipalities
and
notices
1
required
to
be
sent
under
paragraph
“c”
.
2
c.
(1)
For
purposes
of
this
paragraph:
3
(a)
“Budget
year”
is
the
fiscal
year
beginning
during
the
4
calendar
year
in
which
a
budget
is
certified.
5
(b)
“Current
fiscal
year”
is
the
fiscal
year
ending
during
6
the
calendar
year
in
which
a
budget
for
the
budget
year
is
7
certified.
8
(c)
“Effective
property
tax
rate”
means
the
property
tax
9
rate
per
one
thousand
dollars
of
assessed
value
and
is
equal
to
10
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
11
year’s
actual
property
tax
dollars
certified
for
levy
divided
12
by
the
total
assessed
value
used
to
calculate
taxes
for
the
13
budget
year.
14
(2)
In
addition
to
the
notices
published
and
posted
15
under
paragraph
“a”
,
the
municipality
shall
direct
the
16
county
treasurer
to
send
to
each
owner
or
taxpayer
within
17
the
municipality
by
regular
mail,
on
or
before
the
date
of
18
publication
under
paragraph
“a”
,
and
pursuant
to
section
19
331.553,
subsection
9,
an
individual
notice
containing
all
of
20
the
following:
21
(a)
The
sum
of
the
current
fiscal
year’s
actual
property
22
taxes
certified
for
levy
by
the
municipality
and
the
23
municipality’s
current
fiscal
year’s
combined
property
tax
rate
24
for
such
amount.
25
(b)
The
effective
property
tax
rate
calculated
using
the
sum
26
of
the
current
fiscal
year’s
actual
property
taxes
certified
by
27
the
municipality.
28
(c)
The
sum
of
the
proposed
property
tax
dollars
to
be
29
certified
for
levy
by
the
municipality
for
the
budget
year
and
30
the
proposed
combined
property
tax
rate
for
such
amount.
31
(d)
If
the
proposed
property
tax
dollars
specified
under
32
subparagraph
division
(c)
exceeds
the
current
fiscal
year’s
33
actual
property
tax
dollars
certified
for
levy
specified
in
34
subparagraph
division
(a),
a
statement
of
the
major
reasons
for
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the
increase.
1
(e)
The
assessed
value
of
the
owner’s
or
taxpayer’s
property
2
used
to
calculate
property
taxes
for
the
current
fiscal
year.
3
(f)
The
assessed
value
of
the
owner’s
or
taxpayer’s
property
4
used
to
calculate
property
taxes
for
the
budget
year.
5
(g)
The
amount
of
property
taxes
due
on
the
owner’s
or
6
taxpayer’s
property
for
the
current
fiscal
year
for
the
7
municipality.
8
(h)
The
proposed
amount
of
property
taxes
to
be
levied
9
against
the
owner’s
or
taxpayer’s
property
for
the
budget
year
10
for
the
municipality.
11
(3)
This
paragraph
does
not
apply
to
municipalities
with
12
property
tax
revenues
for
the
immediately
preceding
fiscal
year
13
of
less
than
five
thousand
dollars.
14
Sec.
22.
Section
24.17,
subsection
1,
Code
2023,
is
amended
15
to
read
as
follows:
16
1.
The
local
budgets
of
the
various
political
subdivisions
17
shall
be
certified
by
the
chairperson
of
the
certifying
18
board
or
levying
board,
as
the
case
may
be,
in
duplicate
to
19
the
county
auditor
not
later
than
March
April
15
of
each
20
year
on
forms,
and
pursuant
to
instructions,
prescribed
by
21
the
department
of
management.
However,
if
the
political
22
subdivision
is
a
county
or
a
city,
its
budget
shall
be
23
certified
not
later
than
March
31
of
each
year,
and
if
the
24
political
subdivision
is
a
school
district,
as
defined
in
25
section
257.2
,
its
budget
shall
be
certified
not
later
than
26
April
15
of
each
year.
27
Sec.
23.
Section
24.27,
subsection
1,
Code
2023,
is
amended
28
to
read
as
follows:
29
1.
Not
later
than
March
25,
or
April
10
for
a
county
or
a
30
city,
or
April
25
if
the
municipality
is
a
school
district
,
a
31
number
of
persons
in
any
municipality
political
subdivision
32
equal
to
one-fourth
of
one
percent
of
those
voting
for
the
33
office
of
governor,
at
the
last
general
election
in
the
34
municipality
political
subdivision
,
but
the
number
shall
not
be
35
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less
than
ten,
and
the
number
need
not
be
more
than
one
hundred
1
persons,
who
are
affected
by
any
proposed
budget,
expenditure
2
or
tax
levy,
or
by
any
item
thereof,
may
appeal
from
any
3
decision
of
the
certifying
board
or
the
levying
board
by
filing
4
with
the
county
auditor
of
the
county
in
which
the
municipal
5
corporation
political
subdivision
is
located,
a
written
protest
6
setting
forth
their
objections
to
the
budget,
expenditure
or
7
tax
levy,
or
to
one
or
more
items
thereof,
and
the
grounds
for
8
their
objections.
If
a
budget
is
certified
after
March
15,
9
or
March
31
in
the
case
of
a
county
or
a
city,
or
April
15
in
10
the
case
of
a
school
district
,
all
appeal
time
limits
shall
be
11
extended
to
correspond
to
allowances
for
a
timely
filing.
12
Sec.
24.
Section
24.28,
Code
2023,
is
amended
to
read
as
13
follows:
14
24.28
Hearing
on
protest.
15
The
state
board,
within
a
reasonable
time,
shall
fix
a
date
16
for
an
initial
hearing
on
the
protest
and
may
designate
a
17
deputy
to
hold
the
hearing,
which
shall
be
held
in
the
county
18
or
in
one
of
the
counties
in
which
the
municipality
political
19
subdivision
is
located.
Notice
of
the
time
and
place
of
the
20
hearing
shall
be
given
by
certified
mail
to
the
appropriate
21
officials
of
the
local
government
and
to
the
first
ten
property
22
owners
whose
names
appear
upon
the
protest,
at
least
five
23
days
before
the
date
fixed
for
the
hearing.
At
all
hearings,
24
the
burden
shall
be
upon
the
objectors
with
reference
to
any
25
proposed
item
in
the
budget
which
was
included
in
the
budget
26
of
the
previous
year
and
which
the
objectors
propose
should
27
be
reduced
or
excluded;
but
the
burden
shall
be
upon
the
28
certifying
board
or
the
levying
board,
as
the
case
may
be,
29
to
show
that
any
new
item
in
the
budget,
or
any
increase
in
30
any
item
in
the
budget,
is
necessary,
reasonable,
and
in
the
31
interest
of
the
public
welfare.
32
Sec.
25.
Section
24.48,
subsection
4,
Code
2023,
is
amended
33
to
read
as
follows:
34
4.
The
city
finance
committee
shall
have
officially
35
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notified
any
city
of
its
approval,
modification
or
rejection
1
of
the
city’s
appeal
of
the
decision
of
the
director
of
the
2
department
of
management
regarding
a
city’s
request
for
a
3
suspension
of
the
statutory
property
tax
levy
limitation
prior
4
to
thirty-five
days
before
March
31
April
15
.
5
Sec.
26.
Section
331.422,
unnumbered
paragraph
1,
Code
6
2023,
is
amended
to
read
as
follows:
7
Subject
to
this
section
and
sections
331.423
through
331.426
8
or
as
otherwise
provided
by
state
law,
the
board
of
each
county
9
shall
certify
property
taxes
annually
at
its
March
April
10
session
to
be
levied
for
county
purposes
as
follows:
11
Sec.
27.
Section
331.433A,
subsection
4,
paragraph
b,
Code
12
2023,
is
amended
to
read
as
follows:
13
b.
Proof
of
publication
shall
be
filed
with
and
preserved
14
by
the
auditor.
The
department
of
management
shall
prescribe
15
the
form
for
the
public
hearing
notice
for
use
by
counties
,
the
16
form
for
individual
notices
provided
under
paragraph
“c”
,
and
17
the
form
for
the
resolution
to
be
adopted
by
the
board
under
18
subsection
5
.
19
Sec.
28.
Section
331.433A,
subsection
4,
Code
2023,
is
20
amended
by
adding
the
following
new
paragraph:
21
NEW
PARAGRAPH
.
c.
In
addition
to
the
notices
published
22
and
posted
under
paragraph
“a”
,
the
county
shall
direct
the
23
county
treasurer
to
send
to
each
owner
or
taxpayer
by
regular
24
mail,
on
or
before
the
date
of
publication
under
paragraph
“a”
,
25
and
pursuant
to
section
331.553,
subsection
9,
an
individual
26
notice
containing
the
information
required
under
paragraph
“a”
,
27
subparagraphs
(1)
through
(4),
and
all
of
the
following:
28
(1)
The
assessed
value
of
the
owner’s
or
taxpayer’s
property
29
used
to
calculate
property
taxes
for
the
current
fiscal
year.
30
(2)
The
assessed
value
of
the
owner’s
or
taxpayer’s
property
31
used
to
calculate
property
taxes
for
the
budget
year.
32
(3)
The
amount
of
property
taxes
due
on
the
owner’s
or
33
taxpayer’s
property
for
the
current
fiscal
year
for
general
34
county
services
and
rural
county
services
under
the
levies
35
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specified
in
subsection
2,
paragraphs
“a”
and
“b”
.
1
(4)
The
proposed
amount
of
property
taxes
to
be
levied
2
against
the
owner’s
or
taxpayer’s
property
for
the
budget
year
3
for
general
county
services
and
rural
county
services
under
the
4
levies
specified
in
subsection
2,
paragraphs
“a”
and
“b”
.
5
Sec.
29.
Section
331.433A,
subsection
5,
paragraph
a,
Code
6
2023,
is
amended
to
read
as
follows:
7
a.
At
the
public
hearing,
the
board
shall
receive
oral
8
or
written
objections
from
any
resident
or
property
owner
9
of
the
county.
After
all
objections
have
been
received
and
10
considered,
the
board
may
decrease,
but
not
increase,
the
11
proposed
maximum
property
tax
dollar
amounts
for
inclusion
in
12
the
resolution
and
shall
adopt
the
resolution
and
file
the
13
resolution
with
the
auditor
as
required
under
section
331.434,
14
subsection
3
.
In
addition
to
the
proposed
maximum
property
tax
15
dollar
amounts
for
general
county
services
and
rural
county
16
services,
the
resolution
shall
also
include
the
effective
17
property
tax
rate
for
general
county
services,
the
effective
18
property
tax
rate
for
rural
county
services,
the
estimated
19
property
tax
rate
for
the
proposed
general
county
services
20
maximum
property
tax
dollar
amount,
and
the
estimated
property
21
tax
rate
for
the
proposed
rural
county
services
maximum
22
property
tax
dollar
amount.
23
Sec.
30.
Section
331.434,
subsection
7,
Code
2023,
is
24
amended
to
read
as
follows:
25
7.
Taxes
levied
by
a
county
whose
budget
is
certified
after
26
March
31
April
15
shall
be
limited
to
the
prior
year’s
budget
27
amount.
However,
this
penalty
may
be
waived
by
the
director
28
of
the
department
of
management
if
the
county
demonstrates
29
that
the
March
31
deadline
was
missed
because
of
circumstances
30
beyond
the
control
of
the
county.
31
Sec.
31.
Section
331.436,
Code
2023,
is
amended
to
read
as
32
follows:
33
331.436
Protest.
34
Protests
to
the
adopted
budget
must
be
made
in
accordance
35
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with
sections
24.27
through
24.32
as
if
the
county
were
the
1
municipality
under
those
sections
except
that
the
protest
must
2
be
filed
no
later
than
April
10
25
and
the
number
of
people
3
necessary
to
file
a
protest
under
this
section
shall
not
be
4
less
than
one
hundred.
5
Sec.
32.
Section
331.553,
Code
2023,
is
amended
by
adding
6
the
following
new
subsection:
7
NEW
SUBSECTION
.
9.
Consolidate
all
required
individual
8
notices
required
under
section
24.9,
subsection
1,
paragraph
9
“c”
,
subparagraph
(2),
section
331.433A,
subsection
4,
10
paragraph
“c”
,
section
359.49,
subsection
4,
paragraph
“b”
,
11
subparagraph
(2),
and
section
384.15A,
subsection
4,
paragraph
12
“c”
,
so
that
all
applicable
notices
appear
on
a
single
13
individual
notice
for
each
owner
or
taxpayer.
14
Sec.
33.
Section
358.18,
subsection
2,
Code
2023,
is
amended
15
to
read
as
follows:
16
2.
All
taxes
thus
levied
by
the
board
shall
be
certified
by
17
the
clerk
on
or
before
March
1
April
15
to
the
county
auditor
18
of
each
county
wherein
any
of
the
property
included
within
19
the
territorial
limits
of
the
sanitary
district
is
located,
20
and
shall
be
placed
upon
the
tax
list
for
the
current
fiscal
21
year
by
the
auditor
or
auditors.
The
county
treasurer,
or
22
treasurers,
of
more
than
one
county,
shall
collect
all
taxes
so
23
levied
in
the
same
manner
as
other
taxes,
and
when
delinquent
24
the
taxes
shall
draw
the
same
interest.
All
taxes
levied
and
25
collected
shall
be
paid
over
by
the
officer
collecting
the
26
taxes
to
the
treasurer
of
the
sanitary
district.
27
Sec.
34.
Section
358C.14,
subsection
2,
Code
2023,
is
28
amended
to
read
as
follows:
29
2.
All
taxes
thus
levied
by
the
board
shall
be
certified
by
30
the
clerk
on
or
before
March
1
April
15
to
the
county
auditor
31
of
each
county
in
which
any
of
the
property
included
within
32
the
territorial
limits
of
the
district
is
located,
and
shall
33
be
placed
upon
the
tax
list
for
the
current
fiscal
year
by
the
34
auditor.
The
county
treasurer
of
more
than
one
county
shall
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collect
all
taxes
so
levied
in
the
same
manner
as
other
taxes,
1
and
when
delinquent
the
taxes
shall
draw
the
same
interest.
2
All
taxes
levied
and
collected
shall
be
paid
over
by
the
3
officer
collecting
the
taxes
to
the
treasurer
of
the
district.
4
Sec.
35.
Section
359.49,
subsection
4,
Code
2023,
is
amended
5
to
read
as
follows:
6
4.
a.
The
board
of
trustees
shall
transmit
a
copy
of
the
7
proposed
budget
and
a
notice
of
the
meeting
set
as
required
by
8
subsection
5
to
the
county
auditor
for
posting.
The
county
9
auditor
shall
post
the
notice
and
the
proposed
budget
in
an
10
area
of
the
courthouse
where
notices
to
the
public
are
commonly
11
posted.
The
notice
shall
also
include
the
information
required
12
under
paragraph
“b”
,
subparagraph
(2),
subparagraph
divisions
13
(a)
through
(d),
which
shall
be
adopted
by
resolution
of
the
14
board
of
trustees.
15
b.
(1)
For
purposes
of
this
paragraph:
16
(a)
“Budget
year”
is
the
fiscal
year
beginning
during
the
17
calendar
year
in
which
a
budget
is
certified.
18
(b)
“Current
fiscal
year”
is
the
fiscal
year
ending
during
19
the
calendar
year
in
which
a
budget
for
the
budget
year
is
20
certified.
21
(c)
“Effective
property
tax
rate”
means
the
property
tax
22
rate
per
one
thousand
dollars
of
assessed
value
and
is
equal
to
23
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
24
year’s
actual
property
tax
dollars
certified
for
levy
divided
25
by
the
total
assessed
value
used
to
calculate
taxes
for
the
26
budget
year.
27
(2)
In
addition
to
the
notices
published
and
posted
under
28
paragraph
“a”
,
the
township
shall
direct
the
county
treasurer
to
29
send
to
each
owner
or
taxpayer
within
the
township
by
regular
30
mail,
on
or
before
the
date
of
posting
under
paragraph
“a”
,
and
31
pursuant
to
section
331.553,
subsection
9,
an
individual
notice
32
containing
all
of
the
following:
33
(a)
The
sum
of
the
current
fiscal
year’s
actual
property
34
taxes
certified
for
levy
by
the
township
and
the
township’s
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current
fiscal
year’s
combined
property
tax
rate
for
such
1
amount.
2
(b)
The
effective
property
tax
rate
calculated
using
the
sum
3
of
the
current
fiscal
year’s
actual
property
taxes
certified
by
4
the
township.
5
(c)
The
sum
of
the
proposed
property
tax
dollars
to
be
6
certified
for
levy
by
the
township
for
the
budget
year
and
the
7
proposed
combined
property
tax
rate
for
such
amount.
8
(d)
If
the
proposed
property
tax
dollars
specified
under
9
subparagraph
division
(c)
exceed
the
current
fiscal
year’s
10
actual
property
tax
dollars
certified
for
levy
specified
in
11
subparagraph
division
(a),
a
statement
of
the
major
reasons
for
12
the
increase.
13
(e)
The
assessed
value
of
the
owner’s
or
taxpayer’s
property
14
used
to
calculate
property
taxes
for
the
current
fiscal
year.
15
(f)
The
assessed
value
of
the
owner’s
or
taxpayer’s
property
16
used
to
calculate
property
taxes
for
the
budget
year.
17
(g)
The
amount
of
property
taxes
due
on
the
owner’s
or
18
taxpayer’s
property
for
the
current
fiscal
year
for
the
19
township.
20
(h)
The
proposed
amount
of
property
taxes
to
be
levied
21
against
the
owner’s
or
taxpayer’s
property
for
the
budget
year
22
for
the
township.
23
Sec.
36.
Section
359.49,
subsections
7
and
9,
Code
2023,
are
24
amended
to
read
as
follows:
25
7.
After
the
meeting
on
the
proposed
budget,
the
board
of
26
trustees
shall
adopt
by
resolution
a
budget
for
at
least
the
27
next
fiscal
year,
and
the
clerk
shall
certify
the
necessary
28
tax
levy
for
the
next
fiscal
year
to
the
county
auditor
and
29
the
county
board
of
supervisors
by
March
April
15.
The
tax
30
levy
certified
may
be
less
than
but
shall
not
be
more
than
31
the
amount
estimated
in
the
proposed
budget
submitted
at
the
32
meeting.
Two
copies
each
of
the
detailed
budget
as
adopted
and
33
of
the
certified
tax
levy
must
be
transmitted
to
the
county
34
auditor
by
March
April
15.
35
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9.
Taxes
from
a
township
levy
shall
be
collected
but
not
1
disbursed
by
the
county
to
a
township
until
copies
of
the
2
township
budget
are
transmitted
to
the
county
auditor
as
3
required
in
subsection
7
.
If
a
township
fails
to
certify
4
property
taxes
by
March
April
15,
the
amount
of
taxes
collected
5
by
the
county
for
the
township
shall
be
the
amount
collected
6
for
the
township
in
the
previous
fiscal
year
to
the
extent
that
7
it
does
not
exceed
the
applicable
levy
rate
limits
in
this
8
chapter
.
However,
that
amount
may
not
exceed
the
amount
the
9
township
could
collect
based
on
property
assessments
for
the
10
fiscal
year
for
which
the
township
failed
to
certify
property
11
taxes.
12
Sec.
37.
Section
384.2,
subsection
1,
Code
2023,
is
amended
13
to
read
as
follows:
14
1.
Except
as
otherwise
provided
for
special
charter
cities,
15
a
city’s
fiscal
year
shall
be
as
provided
in
section
24.2,
16
subsection
3
.
All
city
property
taxes
must
be
certified
by
17
a
city
to
the
county
auditor
on
or
before
March
31
April
18
15
of
each
year,
unless
otherwise
provided
by
state
law.
19
However,
municipal
utilities,
if
not
supported
by
taxation
20
or
the
proceeds
of
outstanding
indebtedness
payable
from
21
taxes
may,
with
the
council’s
consent,
choose
to
operate
on
a
22
fiscal
year
which
is
the
calendar
year.
The
receipt
by
the
23
utility
of
payments
from
other
governmental
funds
for
public
24
fire
protection,
street
lighting,
or
other
public
use
of
the
25
utility’s
services
shall
not
be
deemed
support
by
taxation.
26
After
notice
and
hearing
in
the
same
manner
as
required
for
the
27
city’s
regular
budget
under
section
384.16
,
the
utility
budget
28
must
be
approved
by
resolution
of
the
council
not
later
than
29
twenty
days
prior
to
the
beginning
of
the
calendar
year
for
30
which
the
budget
applies.
31
Sec.
38.
Section
384.15A,
subsection
4,
paragraph
b,
Code
32
2023,
is
amended
to
read
as
follows:
33
b.
Proof
of
publication
shall
be
filed
with
and
preserved
34
by
the
county
auditor.
The
department
of
management
shall
35
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718
(3)
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718
prescribe
the
form
for
the
public
hearing
notice
for
use
1
by
cities
,
the
form
for
individual
notices
provided
under
2
paragraph
“c”
,
and
the
form
for
the
resolution
to
be
adopted
by
3
the
council
under
subsection
5
.
4
Sec.
39.
Section
384.15A,
subsection
4,
Code
2023,
is
5
amended
by
adding
the
following
new
paragraph:
6
NEW
PARAGRAPH
.
c.
In
addition
to
the
notices
published
and
7
posted
under
paragraph
“a”
,
the
city
shall
direct
the
county
8
treasurer
to
send
to
each
owner
or
taxpayer
by
regular
mail,
9
on
or
before
the
date
of
publication
under
paragraph
“a”
,
10
and
pursuant
to
section
330.553,
subsection
9,
an
individual
11
notice
containing
the
information
required
under
paragraph
“a”
,
12
subparagraphs
(1)
through
(4),
and
all
of
the
following:
13
(1)
The
assessed
value
of
the
owner’s
or
taxpayer’s
property
14
used
to
calculate
property
taxes
for
the
current
fiscal
year.
15
(2)
The
assessed
value
of
the
owner’s
or
taxpayer’s
property
16
used
to
calculate
property
taxes
for
the
budget
year.
17
(3)
The
amount
of
property
taxes
due
on
the
owner’s
or
18
taxpayer’s
property
for
the
current
fiscal
year
for
the
city
19
under
the
levies
specified
in
subsection
2.
20
(4)
The
proposed
amount
of
property
taxes
to
be
levied
21
against
the
owner’s
or
taxpayer’s
property
for
the
budget
year
22
for
the
city
under
the
levies
specified
in
subsection
2.
23
Sec.
40.
Section
384.15A,
subsection
5,
paragraph
a,
Code
24
2023,
is
amended
to
read
as
follows:
25
a.
At
the
public
hearing,
the
council
shall
receive
oral
26
or
written
objections
from
any
resident
or
property
owner
27
of
the
city.
After
all
objections
have
been
received
and
28
considered,
the
council
may
decrease,
but
not
increase,
the
29
proposed
maximum
property
tax
dollar
amount
for
inclusion
in
30
the
resolution
and
shall
adopt
the
resolution
and
file
the
31
resolution
with
the
county
auditor
as
required
under
section
32
384.16,
subsection
3
.
In
addition
to
the
proposed
maximum
33
property
tax
dollar
amount,
the
resolution
shall
also
include
34
the
effective
property
tax
rate,
and
the
estimated
property
tax
35
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rate
for
the
proposed
maximum
property
tax
dollar
amount.
1
Sec.
41.
Section
384.16,
subsection
6,
Code
2023,
is
amended
2
to
read
as
follows:
3
6.
Taxes
levied
by
a
city
whose
budget
is
certified
after
4
March
31
April
15
shall
be
limited
to
the
prior
year’s
budget
5
amount.
However,
this
penalty
may
be
waived
by
the
director
of
6
the
department
of
management
if
the
city
demonstrates
that
the
7
March
31
deadline
was
missed
because
of
circumstances
beyond
8
the
control
of
the
city.
9
Sec.
42.
IMPLEMENTATION.
Section
25B.2,
subsection
3,
10
shall
not
apply
to
this
division
of
this
Act.
11
Sec.
43.
APPLICABILITY.
This
division
of
this
Act
applies
12
to
county,
city,
township,
and
municipality
budgets
for
fiscal
13
years
beginning
on
or
after
July
1,
2024.
14
DIVISION
IV
15
BOND
ELECTIONS
16
Sec.
44.
Section
28E.16,
Code
2023,
is
amended
to
read
as
17
follows:
18
28E.16
Election
for
bonds.
19
When
bonds
which
require
a
vote
of
the
people
are
to
be
20
issued
for
financing
joint
facilities
of
a
county
and
one
or
21
more
cities
within
the
county,
pursuant
to
an
agreement
made
22
under
the
authority
of
this
chapter
,
or
pursuant
to
other
23
provisions
of
law,
the
board
of
supervisors
and
the
council
of
24
each
city
shall
arrange
for
a
single
election
on
the
question
25
of
issuing
the
bonds,
but
if
the
county
and
the
cities
are
26
proposing
to
make
separate
bond
issues,
the
ballot
shall
27
contain
separate
questions,
one
to
be
voted
upon
by
all
voters
28
of
the
county,
and
one
or
more
to
be
voted
upon
only
by
the
29
voters
of
the
city
which
is
to
make
a
separate
bond
issue.
All
30
elections
on
the
question
of
issuing
the
bonds
shall
be
held
on
31
the
date
specified
in
section
39.2,
subsection
4,
paragraph
“d”
.
32
Sec.
45.
Section
39.2,
subsection
4,
Code
2023,
is
amended
33
to
read
as
follows:
34
4.
Unless
otherwise
provided
by
law,
special
elections
on
35
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718
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public
measures
are
limited
to
the
following
dates:
1
a.
For
Except
as
provided
in
paragraph
“d”
,
for
a
county,
in
2
an
odd-numbered
year,
the
first
Tuesday
in
March,
the
second
3
Tuesday
in
September,
or
the
first
Tuesday
after
the
first
4
Monday
in
November.
For
a
county,
in
an
even-numbered
year,
5
the
first
Tuesday
in
March,
the
second
Tuesday
in
September,
or
6
the
first
Tuesday
after
the
first
Monday
in
November.
7
b.
For
Except
as
provided
in
paragraph
“d”
,
for
a
city,
in
8
an
odd-numbered
year,
the
first
Tuesday
in
March,
the
second
9
Tuesday
in
September,
or
the
first
Tuesday
after
the
first
10
Monday
in
November.
For
a
city,
in
an
even-numbered
year,
the
11
first
Tuesday
in
March
or
the
second
Tuesday
in
September.
12
c.
For
Except
as
provided
in
paragraph
“d”
,
for
a
school
13
district
or
merged
area,
in
the
odd-numbered
year,
the
first
14
Tuesday
in
March,
the
second
Tuesday
in
September,
or
the
first
15
Tuesday
after
the
first
Monday
in
November.
For
a
school
16
district
or
merged
area,
in
the
even-numbered
year,
the
first
17
Tuesday
in
March,
or
the
second
Tuesday
in
September.
18
d.
For
any
political
subdivision
of
this
state,
if
the
19
special
election
is
in
whole
or
in
part
for
the
question
of
20
issuing
bonds
or
other
indebtedness,
the
first
Tuesday
after
21
the
first
Monday
in
November.
22
Sec.
46.
NEW
SECTION
.
39.5
Notice
of
bond
election.
23
In
addition
to
any
other
notice
related
to
the
election
24
required
by
law
to
be
published,
posted,
or
provided,
if
the
25
election
is
subject
to
section
39.2,
subsection
4,
paragraph
26
“d”
,
the
commissioner
shall
not
less
than
ten
nor
more
than
27
twenty
days
before
the
day
of
each
election
mail
to
each
28
registered
voter
of
the
applicable
jurisdiction
a
notice
of
the
29
election
that
includes
the
full
text
of
the
public
measure
to
30
be
voted
upon
at
the
election.
31
Sec.
47.
Section
75.1,
subsection
1,
paragraph
a,
Code
2023,
32
is
amended
to
read
as
follows:
33
a.
When
a
proposition
to
authorize
an
issuance
of
bonds
34
by
a
county,
township,
school
corporation,
city,
or
by
any
35
-23-
HF
718
(3)
90
md/jh/md
23/
30
H.F.
718
local
board
or
commission,
is
submitted
to
the
electors,
such
1
proposition
shall
not
be
deemed
carried
or
adopted,
anything
2
in
the
statutes
to
the
contrary
notwithstanding,
unless
the
3
vote
in
favor
of
such
authorization
is
equal
to
at
least
sixty
4
percent
of
the
total
vote
cast
for
and
against
said
proposition
5
at
said
election.
All
elections
on
such
proposition
shall
6
be
held
on
the
date
specified
in
section
39.2,
subsection
4,
7
paragraph
“d”
.
8
Sec.
48.
Section
75.1,
subsection
2,
Code
2023,
is
amended
9
by
striking
the
subsection.
10
Sec.
49.
Section
279.39,
Code
2023,
is
amended
to
read
as
11
follows:
12
279.39
School
buildings.
13
The
board
of
any
school
corporation
shall
establish
14
attendance
centers
and
provide
suitable
buildings
for
each
15
school
in
the
district
and
may
at
the
regular
or
a
special
16
meeting
resolve
to
submit
to
the
registered
voters
of
the
17
district
at
an
election
held
on
a
date
specified
in
section
18
39.2,
subsection
4
,
paragraph
“c”
,
the
question
of
voting
a
tax
19
or
authorizing
the
board
to
issue
bonds,
or
both.
20
Sec.
50.
Section
296.3,
Code
2023,
is
amended
to
read
as
21
follows:
22
296.3
Election
called.
23
Within
ten
days
of
receipt
of
a
petition
filed
under
section
24
296.2
,
the
president
of
the
board
of
directors
shall
call
a
25
meeting
of
the
board.
The
meeting
shall
be
held
within
thirty
26
days
after
the
petition
was
received.
At
the
meeting,
the
27
board
shall
call
the
election,
fixing
the
time
of
the
election
,
28
which
may
be
at
the
time
and
place
of
holding
the
regular
29
school
election
as
required
by
section
39.2,
subsection
4,
30
paragraph
“d”
.
However,
if
the
board
determines
by
unanimous
31
vote
that
the
proposition
or
propositions
requested
by
a
32
petition
to
be
submitted
at
an
election
are
grossly
unrealistic
33
or
contrary
to
the
needs
of
the
school
district,
no
election
34
shall
be
called.
If
more
than
one
petition
has
been
received
35
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HF
718
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90
md/jh/md
24/
30
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718
by
the
time
the
board
meets
to
consider
the
petition
triggering
1
the
meeting,
the
board
shall
act
upon
the
petitions
in
the
2
order
they
were
received
at
the
meeting
called
to
consider
the
3
initial
petition.
The
decision
of
the
board
may
be
appealed
to
4
the
state
board
of
education
as
provided
in
chapter
290
.
The
5
president
shall
notify
the
county
commissioner
of
elections
of
6
the
time
of
the
election.
7
Sec.
51.
Section
298.21,
unnumbered
paragraph
1,
Code
2023,
8
is
amended
to
read
as
follows:
9
The
board
of
directors
of
any
school
corporation
when
10
authorized
by
the
voters
at
an
election
held
on
a
date
11
specified
in
section
39.2,
subsection
4
,
paragraph
“c”
“d”
,
12
may
issue
the
negotiable,
interest-bearing
school
bonds
of
the
13
corporation
for
borrowing
money
for
any
or
all
of
the
following
14
purposes:
15
Sec.
52.
Section
331.442,
subsection
3,
Code
2023,
is
16
amended
to
read
as
follows:
17
3.
a.
All
elections
held
pursuant
to
this
section
shall
18
be
held
on
the
date
specified
in
section
39.2,
subsection
4,
19
paragraph
“d”
.
20
b.
Notice
of
the
election
shall
be
given
by
publication
as
21
specified
in
section
331.305
.
At
the
election
the
ballot
used
22
for
the
submission
of
the
proposition
shall
be
in
substantially
23
the
form
for
submitting
special
questions
at
general
elections.
24
Sec.
53.
Section
346.27,
subsection
10,
paragraph
a,
Code
25
2023,
is
amended
to
read
as
follows:
26
a.
After
the
incorporation
of
an
authority,
and
before
the
27
sale
of
any
issue
of
revenue
bonds,
except
refunding
bonds,
the
28
authority
shall
submit
to
the
voters
the
question
of
whether
29
the
authority
shall
issue
and
sell
revenue
bonds.
The
ballot
30
shall
state
the
amount
of
the
bonds
and
the
purposes
for
31
which
the
authority
is
incorporated.
All
registered
voters
32
of
the
county
shall
be
entitled
to
vote
on
the
question.
The
33
question
may
shall
be
submitted
at
an
election
held
on
a
the
34
date
specified
in
section
39.2,
subsection
4
,
paragraph
“a”
or
35
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718
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90
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25/
30
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718
“b”
,
as
applicable
“d”
.
An
affirmative
vote
of
a
majority
of
1
the
votes
cast
on
the
question
is
required
to
authorize
the
2
issuance
and
sale
of
revenue
bonds.
3
Sec.
54.
Section
357C.10,
Code
2023,
is
amended
to
read
as
4
follows:
5
357C.10
Bonds
in
anticipation
of
revenue.
6
Benefited
street
lighting
districts
may
anticipate
the
7
collection
of
taxes
by
the
levy
herein
provided,
and
to
carry
8
out
the
purposes
of
this
chapter
may
issue
bonds
payable
9
in
not
more
than
ten
equal
installments,
with
the
rate
of
10
interest
thereon
not
exceeding
that
permitted
by
chapter
74A
.
11
No
indebtedness
shall
be
incurred
under
this
chapter
until
12
authorized
by
an
election.
Such
election
shall
be
held
and
13
notice
given
in
the
same
manner
as
the
election
provided
herein
14
for
the
authorization
of
a
tax
levy,
and
the
same
sixty
percent
15
vote
shall
be
necessary
to
authorize
indebtedness.
Both
16
Subject
to
section
39.2,
subsection
4,
both
propositions
may
be
17
submitted
to
the
voters
in
the
same
election.
18
Sec.
55.
Section
357D.11,
Code
2023,
is
amended
to
read
as
19
follows:
20
357D.11
Bonds
in
anticipation
of
revenue.
21
A
district
may
anticipate
the
collection
of
taxes
by
the
22
levy
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
23
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
24
equal
installments
with
the
rate
of
interest
not
exceeding
25
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
26
incurred
under
this
chapter
until
authorized
by
an
election.
27
The
election
shall
be
held
and
notice
given
in
the
same
manner
28
as
provided
in
section
357D.8
,
and
the
same
sixty
percent
vote
29
shall
be
necessary
to
authorize
indebtedness.
Both
Subject
to
30
section
39.2,
subsection
4,
both
propositions
may
be
submitted
31
to
the
voters
at
the
same
election.
32
Sec.
56.
Section
357E.11,
Code
2023,
is
amended
to
read
as
33
follows:
34
357E.11
Bonds
in
anticipation
of
revenue.
35
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A
district,
other
than
a
combined
district,
may
anticipate
1
the
collection
of
taxes
by
the
levy
authorized
in
this
chapter
,
2
and
to
carry
out
the
purposes
of
this
chapter
may
issue
bonds
3
payable
in
not
more
than
twenty
equal
installments
with
the
4
rate
of
interest
not
exceeding
that
permitted
by
chapter
74A
.
5
An
indebtedness
shall
not
be
incurred
under
this
section
6
until
authorized
by
an
election.
The
election
shall
be
held
7
and
notice
given
in
the
same
manner
as
provided
in
section
8
357E.8
,
and
the
same
majority
vote
is
necessary
to
authorize
9
indebtedness.
Both
Subject
to
section
39.2,
subsection
4,
10
both
propositions
may
be
submitted
to
the
voters
at
the
same
11
election.
12
Sec.
57.
Section
357E.11A,
subsection
3,
Code
2023,
is
13
amended
to
read
as
follows:
14
3.
Except
for
the
issuance
of
refunding
bonds,
an
15
indebtedness
shall
not
be
incurred
under
this
section
until
16
authorized
by
an
election.
The
election
shall
be
held
and
17
notice
given
in
the
same
manner
as
provided
in
section
357E.8
,
18
except
that
a
proposition
to
authorize
indebtedness
is
19
approved
if
sixty
percent
of
those
voting
on
the
proposition
20
vote
in
favor
of
the
proposition.
A
Subject
to
section
21
39.2,
subsection
4,
a
proposition
for
the
authorization
22
of
indebtedness
may
be
submitted
to
the
voters
at
the
same
23
election
as
the
election
under
section
357E.8
.
24
Sec.
58.
Section
357F.11,
Code
2023,
is
amended
to
read
as
25
follows:
26
357F.11
Bonds
in
anticipation
of
revenue.
27
A
district
may
anticipate
the
collection
of
taxes
authorized
28
in
this
chapter
,
and
to
carry
out
the
purposes
of
this
chapter
29
may
issue
bonds
payable
in
not
more
than
ten
equal
installments
30
with
the
rate
of
interest
not
exceeding
that
permitted
by
31
chapter
74A
.
An
indebtedness
shall
not
be
incurred
under
this
32
chapter
until
authorized
by
an
election.
The
election
shall
33
be
held
and
notice
given
in
the
same
manner
as
provided
in
34
section
357F.8
,
and
a
sixty
percent
vote
shall
be
necessary
35
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to
authorize
indebtedness.
Both
Subject
to
section
39.2,
1
subsection
4,
both
propositions
may
be
submitted
to
the
voters
2
at
the
same
election.
3
Sec.
59.
Section
357G.11,
Code
2023,
is
amended
to
read
as
4
follows:
5
357G.11
Bonds
in
anticipation
of
revenue.
6
A
district
may
anticipate
the
collection
of
taxes
authorized
7
in
this
chapter
,
and
to
carry
out
the
purposes
of
this
chapter
8
may
issue
bonds
payable
in
not
more
than
ten
equal
installments
9
with
the
rate
of
interest
not
exceeding
that
permitted
by
10
chapter
74A
.
An
indebtedness
shall
not
be
incurred
under
this
11
chapter
until
authorized
by
an
election.
The
election
shall
12
be
held
and
notice
given
in
the
same
manner
as
provided
in
13
section
357G.8
,
and
a
sixty
percent
vote
shall
be
necessary
14
to
authorize
indebtedness.
Both
Subject
to
section
39.2,
15
subsection
4,
both
propositions
may
be
submitted
to
the
voters
16
at
the
same
election.
17
Sec.
60.
Section
357I.12,
Code
2023,
is
amended
to
read
as
18
follows:
19
357I.12
Bonds
in
anticipation
of
revenue.
20
A
district
may
anticipate
the
collection
of
taxes
by
the
21
levy
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
22
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
23
equal
installments
with
the
rate
of
interest
not
exceeding
24
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
25
incurred
under
this
chapter
until
authorized
by
an
election.
26
The
election
shall
be
held
and
notice
given
in
the
same
manner
27
as
provided
in
section
357I.8
,
and
the
same
sixty
percent
vote
28
shall
be
necessary
to
authorize
indebtedness.
Both
Subject
to
29
section
39.2,
subsection
4,
both
propositions
may
be
submitted
30
to
the
voters
at
the
same
election.
31
Sec.
61.
Section
384.26,
subsections
2
and
3,
Code
2023,
are
32
amended
to
read
as
follows:
33
2.
Before
the
council
may
institute
proceedings
for
the
34
issuance
of
bonds
for
a
general
corporate
purpose,
it
shall
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call
a
special
city
election
to
vote
upon
the
question
of
1
issuing
the
bonds.
At
the
election
the
proposition
must
be
2
submitted
in
the
following
form:
3
Shall
the
............
(insert
the
name
of
the
city)
issue
4
its
bonds
in
an
amount
not
exceeding
the
amount
of
$
....
for
5
the
purpose
of
..........
?
6
3.
a.
All
elections
held
pursuant
to
this
section
shall
7
be
held
on
the
date
specified
in
section
39.2,
subsection
4,
8
paragraph
“d”
.
9
b.
Notice
of
the
election
must
be
given
by
publication
10
as
required
by
section
49.53
in
a
newspaper
of
general
11
circulation
in
the
city.
At
the
election
the
ballot
used
for
12
the
submission
of
the
proposition
must
be
in
substantially
the
13
form
for
submitting
special
questions
at
general
elections.
14
Sec.
62.
Section
394.2,
subsection
1,
Code
2023,
is
amended
15
to
read
as
follows:
16
1.
It
shall
not
be
necessary
to
submit
to
the
voters
the
17
proposition
of
issuing
bonds
for
refunding
purposes,
but
prior
18
to
the
issuance
of
bonds
for
other
purposes
the
council
shall
19
submit
to
the
voters
of
the
city
at
a
general
election
or
a
20
regular
city
election
on
the
date
specified
in
section
39.2,
21
subsection
4,
paragraph
“d”
,
the
proposition
of
issuing
the
22
bonds.
Notice
of
the
election
on
the
proposition
of
issuing
23
bonds
shall
be
published
as
required
by
section
49.53
.
The
24
notice
shall
also
state
whether
or
not
an
admission
fee
is
to
25
be
charged
by
the
zoo
or
zoological
gardens.
26
Sec.
63.
Section
423F.4,
subsection
2,
paragraph
b,
Code
27
2023,
is
amended
to
read
as
follows:
28
b.
For
bonds
subject
to
the
requirements
of
paragraph
29
“a”
,
if
at
any
time
prior
to
the
fifteenth
day
following
the
30
hearing,
the
secretary
of
the
board
of
directors
receives
a
31
petition
containing
the
required
number
of
signatures
and
32
asking
that
the
question
of
the
issuance
of
such
bonds
be
33
submitted
to
the
voters
of
the
school
district,
the
board
shall
34
either
rescind
its
adoption
of
the
resolution
or
direct
the
35
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county
commissioner
of
elections
to
submit
the
question
to
the
1
registered
voters
of
the
school
district
at
an
election
held
on
2
a
the
date
specified
in
section
39.2,
subsection
4
,
paragraph
3
“c”
“d”
.
The
petition
must
be
signed
by
eligible
electors
equal
4
in
number
to
not
less
than
one
hundred
or
thirty
percent
of
5
the
number
of
voters
at
the
last
preceding
election
of
school
6
officials
under
section
277.1
,
whichever
is
greater.
If
the
7
board
submits
the
question
at
an
election
and
a
majority
of
8
those
voting
on
the
question
favors
issuance
of
the
bonds,
the
9
board
shall
be
authorized
to
issue
the
bonds.
10
Sec.
64.
IMPLEMENTATION
OF
ACT.
Section
25B.2,
subsection
11
3,
shall
not
apply
to
this
division
of
this
Act.
12
Sec.
65.
APPLICABILITY.
This
division
of
this
Act
applies
13
July
1,
2023,
for
elections
on
propositions
relating
to
the
14
issuing
of
bonds
or
other
indebtedness
occurring
on
or
after
15
that
date.
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