Bill Text: IA HSB228 | 2025-2026 | 91st General Assembly | Introduced
Bill Title: A bill for an act modifying individual property tax statements mailed to owners and taxpayers.
Spectrum: Committee Bill
Status: (Introduced) 2025-03-01 - Subcommittee Meeting: 03/04/2025 8:00AM RM 304. [HSB228 Detail]
Download: Iowa-2025-HSB228-Introduced.html
House
Study
Bill
228
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
KAUFMANN)
A
BILL
FOR
An
Act
modifying
individual
property
tax
statements
mailed
to
1
owners
and
taxpayers.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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1218YC
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H.F.
_____
Section
1.
Section
24.2A,
subsection
2,
paragraph
b,
Code
1
2025,
is
amended
by
adding
the
following
new
subparagraph:
2
NEW
SUBPARAGRAPH
.
(07)
For
budgets
for
fiscal
years
3
beginning
on
or
after
July
1,
2026,
a
comparison
of
the
amount
4
of
property
taxes
due
on
the
owner’s
or
taxpayer’s
property
for
5
the
current
fiscal
year
and
the
estimate
of
the
proposed
amount
6
of
property
taxes
due
on
the
owner’s
or
taxpayer’s
property
for
7
the
budget
year,
including
the
percentage
in
change
in
such
8
amounts.
9
Sec.
2.
Section
24.2A,
subsection
2,
Code
2025,
is
amended
10
by
adding
the
following
new
paragraph:
11
NEW
PARAGRAPH
.
c.
Notwithstanding
deadlines
under
12
paragraphs
“a”
and
“b”
,
if
the
state
percentage
of
growth
for
13
the
applicable
fiscal
year
under
section
257.8
is
enacted
after
14
March
1,
the
deadlines
for
each
political
subdivision
under
15
paragraphs
“a”
and
“b”
shall
be
extended
by
fifteen
days
after
16
enactment
of
the
state
percentage
of
growth.
17
EXPLANATION
18
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
19
the
explanation’s
substance
by
the
members
of
the
general
assembly.
20
This
bill
modifies
individual
property
tax
and
budget
21
statements
mailed
to
owners
and
taxpayers
under
Code
section
22
24.2A.
23
For
budgets
for
fiscal
years
beginning
on
or
after
July
1,
24
2026,
the
individual
property
tax
statements
mailed
to
owners
25
and
taxpayers
shall
contain
a
comparison
of
the
amount
of
26
property
taxes
due
on
the
owner’s
or
taxpayer’s
property
for
27
the
current
fiscal
year
and
the
estimate
of
the
proposed
amount
28
of
property
taxes
due
on
the
owner’s
or
taxpayer’s
property
29
for
the
budget
year,
including
the
percentage
change
in
such
30
amounts.
31
If
the
state
percentage
of
growth
for
the
applicable
fiscal
32
year
under
Code
section
257.8
is
enacted
after
March
1,
the
33
deadline
for
each
political
subdivision
to
file
the
report
34
with
the
department
of
management
containing
all
necessary
35
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