Bill Text: IA SSB1218 | 2023-2024 | 90th General Assembly | Introduced
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, making penalties applicable, and including effective date, retroactive applicability, and applicability provisions.(See SF 569.)
Spectrum: Committee Bill
Status: (Introduced) 2023-04-18 - Committee report approving bill, renumbered as SF 569. [SSB1218 Detail]
Download: Iowa-2023-SSB1218-Introduced.html
Senate
Study
Bill
1218
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
DAWSON)
A
BILL
FOR
An
Act
relating
to
local
government
property
taxes,
financial
1
authority,
operations,
and
budgets,
modifying
certain
2
transit
funding,
property
tax
credits
and
exemptions,
and
3
appropriations,
requiring
certain
information
related
4
to
property
taxation
to
be
provided
to
property
owners
5
and
taxpayers,
modifying
provisions
relating
to
fees
for
6
driver’s
licenses
and
nonoperator’s
identification
cards,
7
modifying
provisions
relating
to
certain
writing
fees,
8
making
penalties
applicable,
and
including
effective
date,
9
retroactive
applicability,
and
applicability
provisions.
10
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
11
TLSB
2550XC
(7)
90
md/jh
S.F.
_____
DIVISION
I
1
COUNTY
PROPERTY
TAXES
AND
BUDGETS
2
Section
1.
Section
331.301,
subsection
10,
paragraph
e,
3
subparagraph
(1),
Code
2023,
is
amended
to
read
as
follows:
4
(1)
(a)
The
board
must
follow
substantially
the
5
authorization
procedures
of
section
331.443
to
authorize
6
a
lease
or
lease-purchase
contract
for
personal
property
7
which
is
payable
from
the
general
fund.
The
board
must
8
follow
substantially
the
authorization
procedures
of
section
9
331.443
to
authorize
a
lease
or
lease-purchase
contract
for
10
real
property
which
is
payable
from
the
general
fund
if
the
11
principal
amount
of
the
lease-purchase
contract
does
not
exceed
12
the
following
limits:
13
(i)
Four
Five
hundred
twenty
thousand
dollars
in
a
county
14
having
a
population
of
twenty-five
thousand
or
less.
15
(ii)
Five
Six
hundred
fifty
thousand
dollars
in
a
county
16
having
a
population
of
more
than
twenty-five
thousand
but
not
17
more
than
fifty
thousand.
18
(iii)
Six
Seven
hundred
eighty
thousand
dollars
in
a
county
19
having
a
population
of
more
than
fifty
thousand
but
not
more
20
than
one
hundred
thousand.
21
(iv)
Eight
hundred
One
million
forty
thousand
dollars
in
a
22
county
having
a
population
of
more
than
one
hundred
thousand
23
but
not
more
than
two
hundred
thousand.
24
(v)
One
million
three
hundred
thousand
dollars
in
a
county
25
having
a
population
of
more
than
two
hundred
thousand.
26
(b)
However,
if
the
principal
amount
of
a
lease
or
27
lease-purchase
contract
pursuant
to
this
subparagraph
(1)
is
28
less
than
twenty-five
thirty-two
thousand
five
hundred
dollars,
29
the
board
may
authorize
the
lease
or
lease-purchase
contract
30
without
following
the
authorization
procedures
of
section
31
331.443
.
32
Sec.
2.
Section
331.402,
subsection
3,
paragraph
d,
33
subparagraph
(1),
subparagraph
divisions
(a),
(b),
(c),
(d),
34
and
(e),
Code
2023,
are
amended
to
read
as
follows:
35
-1-
LSB
2550XC
(7)
90
md/jh
1/
75
S.F.
_____
(a)
Four
Five
hundred
twenty
thousand
dollars
in
a
county
1
having
a
population
of
twenty-five
thousand
or
less.
2
(b)
Five
Six
hundred
fifty
thousand
dollars
in
a
county
3
having
a
population
of
more
than
twenty-five
thousand
but
not
4
more
than
fifty
thousand.
5
(c)
Six
Seven
hundred
eighty
thousand
dollars
in
a
county
6
having
a
population
of
more
than
fifty
thousand
but
not
more
7
than
one
hundred
thousand.
8
(d)
Eight
hundred
One
million
forty
thousand
dollars
in
a
9
county
having
a
population
of
more
than
one
hundred
thousand
10
but
not
more
than
two
hundred
thousand.
11
(e)
One
million
three
hundred
thousand
dollars
in
a
county
12
having
a
population
of
more
than
two
hundred
thousand.
13
Sec.
3.
Section
331.403,
subsection
1,
Code
2023,
is
amended
14
to
read
as
follows:
15
1.
Not
later
than
December
1
of
each
year
on
forms
and
16
pursuant
to
instructions
prescribed
by
the
department
of
17
management,
a
county
shall
prepare
an
annual
financial
report
18
showing
for
each
county
fund
the
financial
condition
as
of
19
June
30
and
the
results
of
operations
for
the
year
then
ended.
20
Copies
of
the
report
shall
be
maintained
as
a
public
record
at
21
the
auditor’s
office
and
shall
be
filed
with
the
director
of
22
the
department
of
management
and
with
the
auditor
of
state
by
23
December
1.
A
summary
of
the
report,
in
a
form
prescribed
by
24
the
director,
shall
be
published
by
each
county
not
later
than
25
December
1
of
each
year
in
one
or
more
newspapers
which
meet
26
the
requirements
of
section
618.14
.
Beginning
with
the
annual
27
financial
report
filed
by
December
1,
2024,
each
report
shall
28
include
a
list
of
bonds,
notes,
or
other
obligations
issued
by
29
the
county
during
the
preceding
fiscal
year
payable
from
any
30
source,
including
the
amount
of
the
issuance,
the
project
or
31
purpose
of
the
issuance,
whether
the
issuance
was
approved
32
at
election,
eligible
to
be
subject
to
a
petition
for
an
33
election,
or
was
exempt
from
approval
at
election
as
the
result
34
of
statutory
exclusions
based
on
population
of
the
county
or
35
-2-
LSB
2550XC
(7)
90
md/jh
2/
75
S.F.
_____
amount
of
the
issuance,
and
identification
of
issuances
from
1
the
fiscal
year
or
prior
fiscal
years
related
to
the
same
2
project
or
purpose.
3
Sec.
4.
Section
331.422,
unnumbered
paragraph
1,
Code
2023,
4
is
amended
to
read
as
follows:
5
Subject
to
this
section
and
sections
331.423
through
331.426
6
331.425
or
as
otherwise
provided
by
state
law,
the
board
of
7
each
county
shall
certify
property
taxes
annually
at
its
March
8
session
to
be
levied
for
county
purposes
as
follows:
9
Sec.
5.
Section
331.423,
Code
2023,
is
amended
to
read
as
10
follows:
11
331.423
Basic
levies
——
maximums
——
adjustments
.
12
Annually,
the
board
may
certify
basic
levies,
subject
to
the
13
following
limits:
14
1.
For
general
county
services
,
:
15
a.
For
fiscal
years
beginning
before
July
1,
2024,
three
16
dollars
and
fifty
cents
per
thousand
dollars
of
the
assessed
17
value
of
all
taxable
property
in
the
county.
18
b.
For
the
fiscal
year
beginning
July
1,
2024,
a
levy
rate
19
per
thousand
dollars
of
taxable
value
equal
to
the
sum
of
three
20
dollars
and
fifty
cents
plus
the
sum
of
the
amount
per
thousand
21
dollars
of
taxable
value
levied
for
general
county
services
22
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
23
July
1,
2023.
24
c.
(1)
For
each
fiscal
year
beginning
on
or
after
July
1,
25
2025,
subject
to
paragraph
“d”
,
the
greater
of
three
dollars
26
and
fifty
cents
per
thousand
dollars
of
assessed
value
used
to
27
calculate
taxes
for
the
budget
year
and
the
amount
determined
28
under
paragraph
“b”
,
as
adjusted
under
subparagraph
(2),
if
29
applicable.
30
(2)
If
the
total
assessed
value
used
to
calculate
taxes
31
for
general
county
services
for
the
budget
year
exceeds
one
32
hundred
three
and
one-fourth
percent
of
the
total
assessed
33
value
used
to
calculate
taxes
for
the
current
fiscal
year,
the
34
levy
rate
per
thousand
dollars
determined
under
paragraph
“b”
,
35
-3-
LSB
2550XC
(7)
90
md/jh
3/
75
S.F.
_____
as
previously
adjusted
under
this
subparagraph,
if
applicable,
1
shall
be
reduced
to
a
rate
per
one
thousand
dollars
of
assessed
2
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
3
of
the
current
fiscal
year’s
actual
property
tax
dollars
4
certified
for
levy
under
this
subsection
1
divided
by
one
5
hundred
three
and
one-fourth
percent
of
the
total
assessed
6
value
used
to
calculate
taxes
for
the
current
fiscal
year.
7
d.
In
addition
to
the
limitation
under
paragraph
“c”
,
8
for
fiscal
years
beginning
on
or
after
July
1,
2025,
if
the
9
county’s
actual
levy
rate
imposed
under
this
subsection
for
the
10
current
fiscal
year
is
three
dollars
and
fifty
cents
or
less
11
per
thousand
dollars
of
assessed
value
and
the
total
assessed
12
value
used
to
calculate
taxes
for
the
budget
year
exceeds
one
13
hundred
two
and
one-half
percent
of
the
total
assessed
value
14
used
to
calculate
taxes
for
the
current
fiscal
year,
the
levy
15
rate
imposed
under
this
subsection
for
the
budget
year
shall
16
not
exceed
a
rate
per
one
thousand
dollars
of
assessed
value
17
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
18
current
fiscal
year’s
actual
property
tax
dollars
certified
for
19
levy
under
this
subsection
1
divided
by
one
hundred
two
and
20
one-half
percent
of
the
total
assessed
value
used
to
calculate
21
taxes
for
the
current
fiscal
year.
22
2.
For
rural
county
services
,
:
23
a.
For
fiscal
years
beginning
before
July
1,
2024,
three
24
dollars
and
ninety-five
cents
per
thousand
dollars
of
the
25
assessed
value
of
taxable
property
in
the
county
outside
of
26
incorporated
city
areas.
27
b.
For
the
fiscal
year
beginning
July
1,
2024,
a
levy
rate
28
per
thousand
dollars
of
taxable
value
equal
to
the
sum
of
three
29
dollars
and
ninety-five
cents
plus
the
sum
of
the
amount
per
30
thousand
dollars
of
taxable
value
levied
for
rural
county
31
services
under
section
331.426,
Code
2023,
for
the
fiscal
year
32
beginning
July
1,
2023.
33
c.
(1)
For
each
fiscal
year
beginning
on
or
after
July
1,
34
2025,
subject
to
paragraph
“d”
,
the
greater
of
three
dollars
35
-4-
LSB
2550XC
(7)
90
md/jh
4/
75
S.F.
_____
and
ninety-five
cents
per
thousand
dollars
of
assessed
value
1
used
to
calculate
taxes
for
the
budget
year
and
the
amount
2
determined
under
paragraph
“b”
,
as
adjusted
under
subparagraph
3
(2),
if
applicable.
4
(2)
If
the
total
assessed
value
used
to
calculate
taxes
for
5
rural
county
services
under
this
subsection
for
the
budget
year
6
exceeds
one
hundred
three
and
one-fourth
percent
of
the
total
7
assessed
value
used
to
calculate
taxes
for
the
current
fiscal
8
year,
the
levy
rate
per
thousand
dollars
determined
under
9
paragraph
“b”
,
as
previously
adjusted
under
this
subparagraph,
10
if
applicable,
shall
be
reduced
to
a
rate
per
one
thousand
11
dollars
of
assessed
value
that
is
equal
to
one
thousand
12
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
13
property
tax
dollars
certified
for
levy
under
this
subsection
14
2
divided
by
one
hundred
three
and
one-fourth
percent
of
the
15
total
assessed
value
used
to
calculate
taxes
for
the
current
16
fiscal
year.
17
d.
In
addition
to
the
limitation
under
paragraph
“c”
,
18
for
fiscal
years
beginning
on
or
after
July
1,
2025,
if
the
19
county’s
actual
levy
rate
imposed
under
this
subsection
for
20
the
current
fiscal
year
is
three
dollars
and
ninety-five
cents
21
or
less
per
thousand
dollars
of
assessed
value
and
the
total
22
assessed
value
used
to
calculate
taxes
for
the
budget
year
23
exceeds
one
hundred
two
and
one-half
percent
of
the
total
24
assessed
value
used
to
calculate
taxes
for
the
current
fiscal
25
year,
the
levy
rate
imposed
under
this
subsection
for
the
26
budget
year
shall
not
exceed
a
rate
per
one
thousand
dollars
27
of
assessed
value
that
is
equal
to
one
thousand
multiplied
28
by
the
quotient
of
the
current
fiscal
year’s
actual
property
29
tax
dollars
certified
for
levy
under
this
subsection
2
divided
30
by
one
hundred
two
and
one-half
percent
of
the
total
assessed
31
value
used
to
calculate
taxes
for
the
current
fiscal
year.
32
3.
For
purposes
of
this
section:
33
a.
“Budget
year”
is
the
fiscal
year
beginning
during
the
34
calendar
year
in
which
a
budget
is
certified.
35
-5-
LSB
2550XC
(7)
90
md/jh
5/
75
S.F.
_____
b.
“Current
fiscal
year”
is
the
fiscal
year
ending
during
1
the
calendar
year
in
which
a
budget
for
the
budget
year
is
2
certified.
3
Sec.
6.
Section
331.425,
unnumbered
paragraph
1,
Code
2023,
4
is
amended
to
read
as
follows:
5
The
board
may
certify
an
addition
to
a
levy
in
excess
6
of
the
amounts
otherwise
permitted
under
sections
331.423
,
7
and
331.424
,
and
331.426
if
the
proposition
to
certify
an
8
addition
to
a
levy
has
been
submitted
at
a
special
levy
9
election
and
received
a
favorable
majority
of
the
votes
cast
10
on
the
proposition.
A
special
levy
election
is
subject
to
the
11
following:
12
Sec.
7.
Section
331.425,
Code
2023,
is
amended
by
adding
the
13
following
new
subsection:
14
NEW
SUBSECTION
.
6.
a.
If
the
addition
to
a
levy
approved
15
under
this
section
is
due
to
unusual
circumstances
resulting
16
from
the
following,
the
duration
of
such
approval
at
election
17
shall
not
exceed
the
following
period
of
years:
18
(1)
Unusual
problems
relating
to
major
new
functions
19
required
by
state
law,
three
years.
20
(2)
Unusual
need
for
a
new
program
which
will
provide
21
substantial
benefit
to
county
residents,
if
the
county
22
establishes
the
need
and
the
amount
of
necessary
increased
23
cost,
one
year.
24
b.
For
an
election
to
approve
an
addition
to
a
levy
for
a
25
reason
specified
in
paragraph
“a”
or
as
the
result
of
a
natural
26
disaster,
the
ballot
shall
include
a
statement
of
the
major
27
reasons
for
the
difference
between
the
proposed
basic
tax
rate
28
and
the
maximum
basic
tax
rate,
including
a
description
of
the
29
major
new
functions
required
by
state
law
and
the
specific
30
new
costs
to
the
county
to
implement
the
new
functions,
a
31
description
of
the
new
program
that
will
provide
substantial
32
benefits
to
county
residents
and
specific
new
costs
to
the
33
county
for
the
program,
or
the
conditions
and
damage
resulting
34
from
the
natural
disaster
that
the
county
must
remedy.
35
-6-
LSB
2550XC
(7)
90
md/jh
6/
75
S.F.
_____
Sec.
8.
Section
331.434,
unnumbered
paragraph
1,
Code
2023,
1
is
amended
to
read
as
follows:
2
Annually,
the
board
of
each
county,
subject
to
section
3
331.403,
subsection
4
,
sections
331.423
through
331.426
4
331.425
,
section
331.433A
,
and
other
applicable
state
law,
5
shall
prepare
and
adopt
a
budget,
certify
taxes,
and
provide
6
appropriations
as
follows:
7
Sec.
9.
Section
331.435,
subsection
1,
Code
2023,
is
amended
8
to
read
as
follows:
9
1.
The
board
may
amend
the
adopted
county
budget,
subject
to
10
sections
331.423
through
331.426
331.425
and
other
applicable
11
state
law,
to
permit
increases
in
any
class
of
proposed
12
expenditures
contained
in
the
budget
summary
published
under
13
section
331.434,
subsection
3
.
14
Sec.
10.
Section
331.441,
subsection
2,
paragraph
b,
15
subparagraph
(5),
subparagraph
divisions
(a),
(b),
(c),
(d),
16
and
(e),
Code
2023,
are
amended
to
read
as
follows:
17
(a)
Six
Seven
hundred
eighty
thousand
dollars
in
a
county
18
having
a
population
of
twenty-five
thousand
or
less.
19
(b)
Seven
Nine
hundred
fifty
ten
thousand
dollars
in
a
20
county
having
a
population
of
more
than
twenty-five
thousand
21
but
not
more
than
fifty
thousand.
22
(c)
Nine
One
million
one
hundred
seventy
thousand
dollars
in
23
a
county
having
a
population
of
more
than
fifty
thousand
but
24
not
more
than
one
hundred
thousand.
25
(d)
One
million
two
five
hundred
sixty
thousand
dollars
in
26
a
county
having
a
population
of
more
than
one
hundred
thousand
27
but
not
more
than
two
hundred
thousand.
28
(e)
One
million
five
nine
hundred
fifty
thousand
dollars
in
29
a
county
having
a
population
of
more
than
two
hundred
thousand.
30
Sec.
11.
Section
331.441,
subsection
2,
paragraph
c,
31
subparagraph
(11),
Code
2023,
is
amended
by
striking
the
32
subparagraph.
33
Sec.
12.
Section
331.442,
subsection
2,
paragraph
a,
Code
34
2023,
is
amended
to
read
as
follows:
35
-7-
LSB
2550XC
(7)
90
md/jh
7/
75
S.F.
_____
a.
The
board
shall
publish
notice
of
the
proposal
to
issue
1
the
bonds,
including
a
statement
of
the
amount
and
purpose
2
of
the
bonds
,
and
a
statement
of
the
estimated
cost
of
the
3
project
for
which
the
bonds
are
to
be
issued
,
and
an
estimate
4
of
the
annual
increase
in
property
taxes
as
the
result
of
5
the
bond
issuance
on
a
residential
property
with
an
actual
6
value
of
one
hundred
thousand
dollars
.
The
notice
shall
be
7
published
as
provided
in
section
331.305
with
the
minutes
of
8
the
meeting
at
which
the
board
adopts
a
resolution
to
call
a
9
county
special
election
to
vote
upon
the
question
of
issuing
10
the
bonds.
The
cost
of
the
project,
as
published
in
the
notice
11
pursuant
to
this
paragraph,
is
an
estimate
and
is
not
intended
12
to
be
binding
on
the
board
in
later
proceedings
related
to
the
13
project.
14
Sec.
13.
Section
331.442,
subsection
5,
paragraph
a,
15
subparagraphs
(1),
(2),
and
(3),
Code
2023,
are
amended
to
read
16
as
follows:
17
(1)
In
counties
having
a
population
of
twenty
thousand
or
18
less,
in
an
amount
of
not
more
than
one
hundred
thirty
thousand
19
dollars.
20
(2)
In
counties
having
a
population
of
over
twenty
thousand
21
and
not
over
fifty
thousand,
in
an
amount
of
not
more
than
two
22
hundred
sixty
thousand
dollars.
23
(3)
In
counties
having
a
population
of
over
fifty
thousand,
24
in
an
amount
of
not
more
than
three
hundred
ninety
thousand
25
dollars.
26
Sec.
14.
Section
331.443,
subsection
2,
Code
2023,
is
27
amended
to
read
as
follows:
28
2.
Before
the
board
may
institute
proceedings
for
the
29
issuance
of
bonds
for
an
essential
county
purpose,
a
notice
30
of
the
proposed
action,
including
a
statement
of
the
amount
31
and
purposes
of
the
bonds,
an
estimate
of
the
annual
increase
32
in
property
taxes
as
the
result
of
the
bond
issuance
on
a
33
residential
property
with
an
actual
value
of
one
hundred
34
thousand
dollars,
and
the
time
and
place
of
the
meeting
at
35
-8-
LSB
2550XC
(7)
90
md/jh
8/
75
S.F.
_____
which
the
board
proposes
to
take
action
for
the
issuance
of
the
1
bonds,
shall
be
published
as
provided
in
section
331.305
.
At
2
the
meeting,
the
board
shall
receive
oral
or
written
objections
3
from
any
resident
or
property
owner
of
the
county.
After
4
all
objections
have
been
received
and
considered,
the
board,
5
at
that
meeting
or
a
date
to
which
it
is
adjourned,
may
take
6
additional
action
for
the
issuance
of
the
bonds
or
abandon
the
7
proposal
to
issue
the
bonds.
Any
resident
or
property
owner
8
of
the
county
may
appeal
the
decision
of
the
board
to
take
9
additional
action
to
the
district
court
of
the
county,
within
10
fifteen
days
after
the
additional
action
is
taken,
but
the
11
additional
action
of
the
board
is
final
and
conclusive
unless
12
the
court
finds
that
the
board
exceeded
its
authority.
The
13
provisions
of
this
subsection
with
respect
to
notice,
hearing,
14
and
appeal,
are
in
lieu
of
any
other
law.
15
Sec.
15.
REPEAL.
Section
331.426,
Code
2023,
is
repealed.
16
Sec.
16.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
17
effect
July
1,
2024.
18
Sec.
17.
APPLICABILITY.
This
division
of
this
Act
applies
19
to
taxes
and
budgets
for
fiscal
years
beginning
on
or
after
20
July
1,
2024.
21
DIVISION
II
22
CITY
PROPERTY
TAXES
AND
BUDGETS
23
Sec.
18.
Section
24.48,
subsection
5,
Code
2023,
is
amended
24
by
adding
the
following
new
paragraph:
25
NEW
PARAGRAPH
.
c.
For
budgets
for
fiscal
years
beginning
on
26
or
after
July
1,
2024,
if
the
political
subdivision
is
a
city,
27
a
suspension
of
the
statutory
property
tax
levy
limitations
28
under
this
section
shall
only
be
approved
by
the
state
appeal
29
board
in
the
event
of
a
natural
disaster
or
under
the
reasons
30
specified
in
subsection
1,
paragraph
“c”
or
“f”
.
31
Sec.
19.
Section
28M.5,
subsection
1,
Code
2023,
is
amended
32
to
read
as
follows:
33
1.
The
commission,
with
the
approval
of
the
board
of
34
supervisors
of
participating
counties
and
the
city
council
35
-9-
LSB
2550XC
(7)
90
md/jh
9/
75
S.F.
_____
of
participating
cities
in
the
chapter
28E
agreement,
may
1
levy
annually
a
tax
not
to
exceed
ninety-five
cents
per
2
thousand
dollars
of
the
assessed
value
of
all
taxable
property
3
in
a
regional
transit
district
to
the
extent
provided
in
4
this
section
.
The
chapter
28E
agreement
may
authorize
the
5
commission
to
levy
the
tax
at
different
rates
within
the
6
participating
cities
and
counties
in
amounts
sufficient
to
meet
7
the
revenue
responsibilities
of
such
cities
and
counties
as
8
allocated
in
the
budget
adopted
by
the
commission.
However,
9
for
a
city
participating
in
a
regional
transit
district,
the
10
total
of
all
the
tax
levies
imposed
in
the
city
pursuant
11
to
section
384.12,
subsection
10
1
,
and
this
section
shall
12
not
exceed
the
aggregate
of
ninety-five
cents
per
thousand
13
dollars
of
the
assessed
value
of
all
taxable
property
in
the
14
participating
city.
15
Sec.
20.
Section
37.8,
Code
2023,
is
amended
to
read
as
16
follows:
17
37.8
Levy
for
Cost
of
development,
operation,
and
18
maintenance.
19
For
the
development,
operation,
and
maintenance
of
a
20
building
or
monument
constructed,
purchased,
or
donated
under
21
this
chapter
,
a
city
may
levy
a
tax
not
to
exceed
eighty-one
22
cents
per
thousand
dollars
of
assessed
value
on
all
the
taxable
23
property
within
the
city,
as
provided
in
section
384.12,
24
subsection
2
utilize
taxes
levied
under
section
384.1
.
25
Sec.
21.
Section
384.1,
Code
2023,
is
amended
to
read
as
26
follows:
27
384.1
Taxes
certified.
28
1.
A
city
may
certify
taxes
to
be
levied
by
the
county
29
on
all
taxable
property
within
the
city
limits,
for
all
city
30
government
purposes.
However,
the
31
2.
a.
Notwithstanding
subsection
3,
the
tax
levied
by
32
a
city
on
tracts
of
land
and
improvements
thereon
used
and
33
assessed
for
agricultural
or
horticultural
purposes,
shall
34
not
exceed
three
dollars
and
three-eighths
cents
per
thousand
35
-10-
LSB
2550XC
(7)
90
md/jh
10/
75
S.F.
_____
dollars
of
assessed
value
in
any
year.
Improvements
located
1
on
such
tracts
of
land
and
not
used
for
agricultural
or
2
horticultural
purposes
and
all
residential
dwellings
are
3
subject
to
the
same
rate
of
tax
levied
by
the
city
on
all
other
4
taxable
property
within
the
city.
A
5
3.
a.
For
fiscal
years
beginning
before
July
1,
2024,
a
6
city’s
tax
levy
for
the
general
fund
shall
not
exceed
eight
7
dollars
and
ten
cents
per
thousand
dollars
of
taxable
assessed
8
value
used
to
calculate
taxes
in
any
tax
year,
except
for
the
9
levies
authorized
in
section
384.12
.
10
b.
For
the
fiscal
year
beginning
July
1,
2024,
a
city’s
11
tax
levy
for
the
general
fund,
except
for
levies
authorized
in
12
section
384.12,
shall
not
exceed
the
sum
of
eight
dollars
and
13
ten
cents
per
thousand
dollars
of
taxable
value
plus
the
sum
of
14
the
following
for
the
city,
as
applicable:
15
(1)
The
amount
per
thousand
dollars
of
taxable
value
levied
16
by
or
on
behalf
of
the
city
under
section
384.8,
Code
2023,
for
17
the
fiscal
year
beginning
July
1,
2023.
18
(2)
The
total
amount
per
thousand
dollars
of
taxable
value
19
levied
by
or
on
behalf
of
the
city
under
section
384.12,
20
subsections
1,
2,
3,
4,
5,
6,
7,
8,
9,
11,
12,
13,
15,
16,
and
21
20,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
22
(3)
The
amount
per
thousand
dollars
of
taxable
value
levied
23
by
the
city
under
section
24.48,
Code
2023,
for
the
fiscal
year
24
beginning
July
1,
2023.
25
c.
(1)
For
each
fiscal
year
beginning
on
or
after
July
26
1,
2025,
subject
to
paragraph
“d”
,
a
city’s
tax
levy
for
the
27
general
fund,
except
for
levies
authorized
in
section
384.12,
28
shall
not
exceed
in
any
tax
year
the
greater
of
eight
dollars
29
and
ten
cents
per
thousand
dollars
of
assessed
value
used
to
30
calculate
taxes
for
the
budget
year
and
the
amount
determined
31
under
paragraph
“b”
,
as
adjusted
under
subparagraph
(2),
if
32
applicable.
33
(2)
If
the
total
assessed
value
used
to
calculate
taxes
34
for
the
budget
year
exceeds
one
hundred
three
and
one-fourth
35
-11-
LSB
2550XC
(7)
90
md/jh
11/
75
S.F.
_____
percent
of
the
total
assessed
value
used
to
calculate
taxes
for
1
the
current
fiscal
year,
the
levy
rate
per
thousand
dollars
2
determined
under
paragraph
“b”
,
as
previously
adjusted
under
3
this
subparagraph,
if
applicable,
shall
be
reduced
to
a
rate
4
per
one
thousand
dollars
of
assessed
value
that
is
equal
to
5
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
6
year’s
actual
property
tax
dollars
certified
for
levy
under
7
this
section
divided
by
one
hundred
three
and
one-fourth
8
percent
of
the
total
assessed
value
used
to
calculate
taxes
for
9
the
current
fiscal
year.
10
d.
In
addition
to
the
limitation
under
paragraph
“c”
,
for
11
fiscal
years
beginning
on
or
after
July
1,
2025,
if
the
city’s
12
actual
levy
rate
imposed
under
this
section
for
the
current
13
fiscal
year
is
eight
dollars
and
ten
cents
or
less
per
thousand
14
dollars
of
assessed
value
and
the
total
assessed
value
used
to
15
calculate
taxes
for
the
budget
year
exceeds
one
hundred
two
and
16
one-half
percent
of
the
total
assessed
value
used
to
calculate
17
taxes
for
the
current
fiscal
year,
the
levy
rate
imposed
under
18
this
section
for
the
budget
year
shall
not
exceed
a
rate
per
19
one
thousand
dollars
of
assessed
value
that
is
equal
to
one
20
thousand
multiplied
by
the
quotient
of
the
current
fiscal
21
year’s
actual
property
tax
dollars
certified
for
levy
under
22
this
section
divided
by
one
hundred
two
and
one-half
percent
23
of
the
total
assessed
value
used
to
calculate
taxes
for
the
24
current
fiscal
year.
25
4.
For
purposes
of
this
section:
26
a.
“Budget
year”
is
the
fiscal
year
beginning
during
the
27
calendar
year
in
which
a
budget
is
certified.
28
b.
“Current
fiscal
year”
is
the
fiscal
year
ending
during
29
the
calendar
year
in
which
a
budget
for
the
budget
year
is
30
certified.
31
Sec.
22.
Section
384.12,
Code
2023,
is
amended
to
read
as
32
follows:
33
384.12
Additional
taxes.
34
A
city
may
certify,
for
the
general
fund
levy,
taxes
which
35
-12-
LSB
2550XC
(7)
90
md/jh
12/
75
S.F.
_____
are
not
subject
to
the
limit
provided
in
section
384.1
,
and
1
which
are
in
addition
to
any
other
moneys
the
city
may
wish
to
2
spend
for
such
purposes,
as
follows:
3
1.
A
tax
not
to
exceed
thirteen
and
one-half
cents
4
per
thousand
dollars
of
assessed
value
for
the
support
of
5
instrumental
or
vocal
musical
groups,
one
or
more
organizations
6
which
have
tax-exempt
status
under
section
501(c)(3)
of
7
the
Internal
Revenue
Code
and
are
organized
and
operated
8
exclusively
for
artistic
and
cultural
purposes,
or
any
of
these
9
purposes,
subject
to
the
following:
10
a.
Upon
receipt
of
a
petition
valid
under
the
provisions
of
11
section
362.4
,
the
council
shall
submit
to
the
voters
at
the
12
next
regular
city
election
the
question
of
whether
a
tax
shall
13
be
levied.
14
b.
If
a
majority
approves
the
levy,
it
may
be
imposed.
15
c.
The
levy
can
be
eliminated
by
the
same
procedure
of
16
petition
and
election.
17
d.
A
tax
authorized
by
an
election
held
prior
to
the
18
effective
date
of
the
city
code
may
be
continued
until
19
eliminated
by
the
council,
or
by
petition
and
election.
20
2.
A
tax
not
to
exceed
eighty-one
cents
per
thousand
dollars
21
of
assessed
value
for
development,
operation,
and
maintenance
22
of
a
memorial
building
or
monument,
subject
to
the
provisions
23
of
subsection
1
.
24
3.
A
tax
not
to
exceed
thirteen
and
one-half
cents
per
25
thousand
dollars
of
assessed
value
for
support
of
a
symphony
26
orchestra,
subject
to
the
provisions
of
subsection
1
.
27
4.
A
tax
not
to
exceed
twenty-seven
cents
per
thousand
28
dollars
of
assessed
value
for
the
operation
of
cultural
and
29
scientific
facilities,
subject
to
the
provisions
of
subsection
30
1
,
except
that
the
question
may
be
submitted
on
the
council’s
31
own
motion.
32
5.
A
tax
to
aid
in
the
construction
of
a
county
bridge,
33
subject
to
the
provisions
of
subsection
1
,
except
that
the
34
question
must
be
submitted
at
a
special
election.
The
expense
35
-13-
LSB
2550XC
(7)
90
md/jh
13/
75
S.F.
_____
of
a
special
election
under
this
subsection
must
be
paid
by
the
1
county.
The
notice
of
the
special
election
must
include
full
2
details
of
the
proposal,
including
the
location
of
the
proposed
3
bridge,
the
rate
of
tax
to
be
levied,
and
all
other
conditions.
4
6.
A
tax
to
aid
a
company
incorporated
under
the
laws
of
5
this
state
in
the
construction
of
a
highway
or
combination
6
bridge
across
any
navigable
boundary
river
of
this
state,
7
commencing
or
terminating
in
the
city
and
suitable
for
use
8
as
highway,
or
for
both
highway
and
railway
purposes.
This
9
tax
levy
is
subject
to
the
provisions
of
subsections
1
and
5
.
10
The
levy
is
limited
to
one
dollar
and
thirty-five
cents
per
11
thousand
dollars
of
the
assessed
value
of
taxable
property
in
12
the
city.
The
estimated
cost
of
the
bridge
must
be
at
least
13
ten
thousand
dollars,
and
the
city
aid
may
not
exceed
one-half
14
of
the
estimated
cost.
The
notice
of
the
special
election
15
must
include
the
name
of
the
corporation
to
be
aided,
and
all
16
conditions
required
of
the
corporation.
Tax
moneys
received
17
for
this
purpose
may
not
be
paid
over
by
the
county
treasurer
18
until
the
city
has
filed
a
statement
that
the
corporation
has
19
complied
with
all
conditions.
20
7.
If
a
tax
has
been
voted
for
aid
of
a
bridge
under
21
subsection
6
,
a
further
tax
may
be
voted
for
the
purpose
of
22
purchasing
the
bridge,
subject
to
the
provisions
of
subsection
23
1
.
The
levy
under
this
subsection
is
limited
to
three
dollars
24
and
thirty-seven
and
one-half
cents
per
thousand
dollars
of
the
25
assessed
value
of
the
taxable
property
in
the
city,
payable
in
26
not
less
than
ten
annual
installments.
27
8.
A
tax
for
the
purpose
of
carrying
out
the
terms
of
a
28
contract
for
the
use
of
a
bridge
by
a
city
situated
on
a
river
29
over
which
a
bridge
has
been
built.
The
tax
may
not
exceed
30
sixty-seven
and
one-half
cents
per
thousand
dollars
of
assessed
31
value
each
year.
32
9.
A
tax
for
aid
to
a
public
transportation
company,
33
subject
to
the
procedure
provided
in
subsection
1
,
except
the
34
question
must
be
submitted
at
a
special
election.
The
levy
is
35
-14-
LSB
2550XC
(7)
90
md/jh
14/
75
S.F.
_____
limited
to
three
and
three-eighths
cents
per
thousand
dollars
1
of
assessed
value.
In
addition
to
any
other
conditions
the
2
following
requirements
must
be
met
before
moneys
received
for
3
this
purpose
may
be
paid
over
by
the
county
treasurer:
4
a.
The
public
transportation
company
shall
provide
the
city
5
with
copies
of
state
and
federal
income
tax
returns
for
the
6
five
years
preceding
the
year
for
which
payment
is
contemplated
7
or
for
such
lesser
period
of
time
as
the
company
has
been
in
8
operation.
9
b.
The
city
shall,
in
any
given
year,
be
authorized
to
pay
10
over
only
such
sums
as
will
yield
not
to
exceed
two
percent
11
of
the
public
transportation
company’s
investment
as
the
same
12
is
valued
in
its
tax
depreciation
schedule,
provided
that
13
corporate
profits
and
losses
for
the
five
preceding
years
or
14
for
such
lesser
period
of
time
as
the
company
has
been
in
15
operation
shall
not
average
in
excess
of
a
two
percent
net
16
return.
Taxes
levied
under
this
subsection
may
not
be
used
to
17
subsidize
losses
incurred
prior
to
the
election
required
by
18
this
subsection
.
19
10.
1.
A
tax
for
the
operation
and
maintenance
of
a
20
municipal
transit
system
or
for
operation
and
maintenance
of
a
21
regional
transit
district,
and
for
the
creation
of
a
reserve
22
fund
for
the
system
or
district,
in
an
amount
not
to
exceed
23
ninety-five
cents
per
thousand
dollars
of
assessed
value
each
24
year,
when
the
revenues
from
the
transit
system
or
district
are
25
insufficient
for
such
purposes.
26
11.
If
a
city
has
entered
into
a
lease
of
a
building
or
27
complex
of
buildings
to
be
operated
as
a
civic
center,
a
tax
28
sufficient
to
pay
the
installments
of
rent
and
for
maintenance,
29
insurance
and
taxes
not
included
in
the
lease
rental
payments.
30
12.
A
tax
not
to
exceed
thirteen
and
one-half
cents
per
31
thousand
dollars
of
assessed
value
each
year
for
operating
and
32
maintaining
a
civic
center
owned
by
a
city.
33
13.
A
tax
not
to
exceed
six
and
three-fourths
cents
per
34
thousand
dollars
of
assessed
value
for
planning
a
sanitary
35
-15-
LSB
2550XC
(7)
90
md/jh
15/
75
S.F.
_____
disposal
project.
1
14.
2.
A
tax
not
to
exceed
twenty-seven
cents
per
thousand
2
dollars
of
assessed
value
each
year
for
an
aviation
authority
3
as
provided
in
section
330A.15
.
4
15.
A
tax
not
to
exceed
six
and
three-fourths
cents
per
5
thousand
dollars
of
assessed
value
each
year
for
a
levee
6
improvement
fund
in
special
charter
cities
as
provided
in
7
section
420.155
.
8
16.
A
tax
not
to
exceed
twenty
and
one-half
cents
per
9
thousand
dollars
of
assessed
value
each
year
to
maintain
an
10
institution
received
by
gift
or
devise,
subject
to
an
election
11
as
required
under
subsection
1
.
12
17.
3.
A
tax
to
pay
the
premium
costs
on
tort
liability
13
insurance,
property
insurance,
and
any
other
insurance
that
14
may
be
necessary
in
the
operation
of
the
city,
the
costs
of
a
15
self-insurance
program,
the
costs
of
a
local
government
risk
16
pool
and
amounts
payable
under
any
insurance
agreements
to
17
provide
or
procure
such
insurance,
self-insurance
program,
or
18
local
government
risk
pool.
19
18.
A
tax
to
fund
an
emergency
medical
services
district
20
under
chapter
357G
.
21
19.
4.
A
tax
that
exceeds
any
tax
levy
limit
within
this
22
chapter
,
provided
the
question
has
been
submitted
at
a
special
23
levy
election
and
received
a
simple
majority
of
the
votes
cast
24
on
the
proposition
to
authorize
the
enumerated
levy
limit
to
be
25
exceeded
for
the
proposed
budget
year.
26
a.
The
election
may
be
held
as
specified
in
this
subsection
27
if
notice
is
given
by
the
city
council,
not
later
than
28
forty-six
days
before
the
first
Tuesday
in
March,
to
the
county
29
commissioner
of
elections
that
the
election
is
to
be
held.
30
b.
An
election
under
this
subsection
shall
be
held
on
31
the
first
Tuesday
in
March
and
be
conducted
by
the
county
32
commissioner
of
elections
in
accordance
with
the
law.
33
c.
The
ballot
question
shall
be
in
substantially
the
34
following
form:
35
-16-
LSB
2550XC
(7)
90
md/jh
16/
75
S.F.
_____
WHICH
TAX
LEVY
SHALL
BE
ADOPTED
FOR
THE
CITY
OF
........
?
1
(Vote
for
only
one
of
the
following
choices.)
2
CHANGE
LEVY
AMOUNT
...
3
Add
to
the
existing
levy
amount
a
tax
for
the
purpose
of
4
..........
(state
purpose
of
proposed
levy)
at
a
rate
of
...
5
(rate)
which
will
provide
an
additional
$
....
(amount).
6
KEEP
CURRENT
LEVY
...
7
Continue
under
the
current
maximum
rate
of
...
,
providing
8
$
....
(amount).
9
d.
The
commissioner
of
elections
conducting
the
election
10
shall
notify
the
city
officials
and
other
county
auditors
where
11
applicable,
of
the
results
within
two
days
of
the
canvass
which
12
shall
be
held
on
the
second
day
that
is
not
a
holiday
following
13
the
special
levy
election,
and
beginning
no
earlier
than
1:00
14
p.m.
on
that
day.
15
e.
Notice
of
the
election
shall
be
published
twice
in
16
accordance
with
the
provisions
of
section
362.3
,
except
that
17
the
first
such
notice
shall
be
given
at
least
two
weeks
before
18
the
election.
19
f.
The
cost
of
the
election
shall
be
borne
by
the
city.
20
g.
The
election
provisions
of
this
subsection
shall
21
supersede
other
provisions
for
elections
only
to
the
extent
22
necessary
to
comply
with
the
provisions
of
this
subsection
.
23
h.
The
provisions
of
this
subsection
apply
to
all
cities,
24
however
organized,
including
special
charter
cities
which
may
25
adopt
ordinances
where
necessary
to
carry
out
these
provisions.
26
i.
The
council
shall
certify
the
city’s
budget
with
the
tax
27
askings
not
exceeding
the
amount
approved
by
the
special
levy
28
election.
29
20.
A
tax
not
to
exceed
twenty-seven
cents
per
thousand
30
dollars
of
assessed
value
for
support
of
a
public
library,
31
subject
to
petition
and
referendum
requirements
of
subsection
32
1
,
except
that
if
a
majority
approves
the
levy,
it
shall
be
33
imposed.
34
21.
5.
A
tax
for
the
support
of
a
local
emergency
35
-17-
LSB
2550XC
(7)
90
md/jh
17/
75
S.F.
_____
management
commission
established
pursuant
to
chapter
29C
.
1
Sec.
23.
Section
384.22,
subsection
1,
Code
2023,
is
amended
2
to
read
as
follows:
3
1.
Not
later
than
December
1
of
each
year,
a
city
shall
4
publish
an
annual
financial
report
as
provided
in
section
5
362.3
containing
a
summary
for
the
preceding
fiscal
year
of
6
all
collections
and
receipts,
all
accounts
due
the
city,
and
7
all
expenditures,
the
current
public
debt
of
the
city,
and
the
8
legal
debt
limit
of
the
city
for
the
current
fiscal
year.
The
9
annual
financial
report
shall
be
prepared
on
forms
and
pursuant
10
to
instructions
prescribed
by
the
auditor
of
state.
Beginning
11
with
the
annual
financial
report
published
by
December
1,
2024,
12
each
report
shall
include
a
list
of
bonds,
notes,
or
other
13
obligations
issued
by
the
city
during
the
preceding
fiscal
year
14
payable
from
any
source,
including
the
amount
of
the
issuance,
15
the
project
or
purpose
of
the
issuance,
whether
the
issuance
16
was
approved
at
election,
eligible
to
be
subject
to
a
petition
17
for
an
election,
or
was
exempt
from
approval
at
election
as
18
the
result
of
statutory
exclusions
based
on
population
of
the
19
city
or
amount
of
the
issuance,
and
identification
of
issuances
20
from
the
fiscal
year
or
prior
fiscal
years
related
to
the
same
21
project
or
purpose.
22
Sec.
24.
Section
384.24,
subsection
4,
paragraph
i,
Code
23
2023,
is
amended
by
striking
the
paragraph.
24
Sec.
25.
Section
384.24A,
subsection
4,
paragraph
a,
25
subparagraphs
(1),
(2),
and
(3),
Code
2023,
are
amended
to
read
26
as
follows:
27
(1)
Four
Five
hundred
twenty
thousand
dollars
in
a
city
28
having
a
population
of
five
thousand
or
less.
29
(2)
Seven
Nine
hundred
ten
thousand
dollars
in
a
city
having
30
a
population
of
more
than
five
thousand
but
not
more
than
31
seventy-five
thousand.
32
(3)
One
million
three
hundred
thousand
dollars
in
a
city
33
having
a
population
of
more
than
seventy-five
thousand.
34
Sec.
26.
Section
384.25,
subsection
2,
Code
2023,
is
amended
35
-18-
LSB
2550XC
(7)
90
md/jh
18/
75
S.F.
_____
to
read
as
follows:
1
2.
Before
the
council
may
institute
proceedings
for
the
2
issuance
of
bonds
for
an
essential
corporate
purpose,
a
notice
3
of
the
proposed
action,
including
a
statement
of
the
amount
4
and
purposes
of
the
bonds,
and
an
estimate
of
the
annual
5
increase
in
property
taxes
as
the
result
of
the
bond
issuance
6
on
a
residential
property
with
an
actual
value
of
one
hundred
7
thousand
dollars,
and
the
time
and
place
of
the
meeting
at
8
which
the
council
proposes
to
take
action
for
the
issuance
of
9
the
bonds,
must
be
published
as
provided
in
section
362.3
.
10
At
the
meeting,
the
council
shall
receive
oral
or
written
11
objections
from
any
resident
or
property
owner
of
the
city.
12
After
all
objections
have
been
received
and
considered,
the
13
council
may,
at
that
meeting
or
any
adjournment
thereof,
take
14
additional
action
for
the
issuance
of
the
bonds
or
abandon
the
15
proposal
to
issue
the
bonds.
Any
resident
or
property
owner
16
of
the
city
may
appeal
the
decision
of
the
council
to
take
17
additional
action
to
the
district
court
of
the
county
in
which
18
any
part
of
the
city
is
located,
within
fifteen
days
after
the
19
additional
action
is
taken,
but
the
additional
action
of
the
20
council
is
final
and
conclusive
unless
the
court
finds
that
21
the
council
exceeded
its
authority.
The
provisions
of
this
22
subsection
with
respect
to
notice,
hearing,
and
appeal,
are
in
23
lieu
of
the
provisions
contained
in
chapter
73A
,
or
any
other
24
law.
25
Sec.
27.
Section
384.26,
subsection
2,
Code
2023,
is
amended
26
to
read
as
follows:
27
2.
a.
The
board
shall
publish
notice
of
the
proposal
28
to
issue
the
bonds,
including
a
statement
of
the
amount
and
29
purpose
of
the
bonds,
a
statement
of
the
estimated
cost
of
the
30
project
for
which
the
bonds
are
to
be
issued,
and
an
estimate
31
of
the
annual
increase
in
property
taxes
as
the
result
of
32
the
bond
issuance
on
a
residential
property
with
an
actual
33
value
of
one
hundred
thousand
dollars.
The
notice
shall
be
34
published
as
provided
in
section
362.3
with
the
minutes
of
35
-19-
LSB
2550XC
(7)
90
md/jh
19/
75
S.F.
_____
the
meeting
at
which
the
council
adopts
a
resolution
to
call
1
a
special
election
to
vote
upon
the
question
of
issuing
the
2
bonds.
The
cost
of
the
project,
as
published
in
the
notice
3
pursuant
to
this
paragraph,
is
an
estimate
and
is
not
intended
4
to
be
binding
on
the
board
in
later
proceedings
related
to
the
5
project.
6
b.
Before
the
council
may
institute
proceedings
for
the
7
issuance
of
bonds
for
a
general
corporate
purpose,
it
shall
8
call
a
special
city
election
to
vote
upon
the
question
of
9
issuing
the
bonds.
At
the
election
the
proposition
must
be
10
submitted
in
the
following
form:
11
Shall
the
............
(insert
the
name
of
the
city)
issue
12
its
bonds
in
an
amount
not
exceeding
the
amount
of
$
....
for
13
the
purpose
of
..........
?
14
Sec.
28.
Section
384.26,
subsection
5,
paragraph
a,
15
subparagraphs
(1),
(2),
and
(3),
Code
2023,
are
amended
to
read
16
as
follows:
17
(1)
In
cities
having
a
population
of
five
thousand
or
less,
18
in
an
amount
of
not
more
than
four
five
hundred
twenty
thousand
19
dollars.
20
(2)
In
cities
having
a
population
of
more
than
five
thousand
21
and
not
more
than
seventy-five
thousand,
in
an
amount
of
not
22
more
than
seven
nine
hundred
ten
thousand
dollars.
23
(3)
In
cities
having
a
population
in
excess
of
seventy-five
24
thousand,
in
an
amount
of
not
more
than
one
million
three
25
hundred
thousand
dollars.
26
Sec.
29.
Section
384.110,
Code
2023,
is
amended
to
read
as
27
follows:
28
384.110
Insurance,
self-insurance,
and
risk
pooling
funds.
29
A
city
may
credit
funds
to
a
fund
or
funds
for
the
purposes
30
authorized
by
section
364.4,
subsection
5
;
section
384.12,
31
subsection
17
3
;
or
section
384.24,
subsection
3
,
paragraph
“s”
.
32
Moneys
credited
to
the
fund
or
funds,
and
interest
earned
on
33
such
moneys,
shall
remain
in
the
fund
or
funds
until
expended
34
for
purposes
authorized
by
section
364.4,
subsection
5
;
section
35
-20-
LSB
2550XC
(7)
90
md/jh
20/
75
S.F.
_____
384.12,
subsection
17
3
;
or
section
384.24,
subsection
3
,
1
paragraph
“s”
.
2
Sec.
30.
REPEAL.
Section
384.8,
Code
2023,
is
repealed.
3
Sec.
31.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
4
effect
July
1,
2024.
5
Sec.
32.
APPLICABILITY.
This
division
of
this
Act
applies
6
to
taxes
and
budgets
for
fiscal
years
beginning
on
or
after
7
July
1,
2024.
8
DIVISION
III
9
PUBLIC
EDUCATION
AND
RECREATION
TAX
LEVY
10
Sec.
33.
Section
276.1,
Code
2023,
is
amended
to
read
as
11
follows:
12
276.1
Title.
13
This
section
,
sections
276.2
through
276.5
,
and
sections
14
276.8
through
276.11
276.10
of
this
chapter
shall
be
known
and
15
may
be
cited
as
the
“Iowa
Community
Education
Act”
.
16
Sec.
34.
Section
276.3,
unnumbered
paragraph
1,
Code
2023,
17
is
amended
to
read
as
follows:
18
As
used
in
sections
276.1
,
276.2
,
this
section
,
sections
19
276.4
,
276.5
,
and
sections
276.8
through
276.11
276.10
,
unless
20
the
context
otherwise
requires:
21
Sec.
35.
Section
276.10,
subsection
1,
Code
2023,
is
amended
22
to
read
as
follows:
23
1.
The
board
of
directors
of
a
local
school
district
24
may
establish
a
community
education
program
for
schools
in
25
the
district
and
provide
for
the
general
supervision
of
the
26
program.
Financial
support
for
the
program
shall
may
be
27
provided
from
funds
raised
pursuant
to
chapter
300
received
by
28
the
school
district
under
chapter
423F
and
from
any
private
29
funds
and
any
federal
funds
made
available
for
the
purpose
of
30
implementing
this
chapter
.
The
program
which
recognizes
that
31
the
schools
belong
to
the
people
and
which
shall
be
centered
32
in
the
schools
may
include
but
shall
not
be
limited
to
the
use
33
of
the
school
facilities
day
and
night,
year
round
including
34
weekends
and
regular
school
vacation
periods
for
educational,
35
-21-
LSB
2550XC
(7)
90
md/jh
21/
75
S.F.
_____
recreational,
cultural,
and
other
community
services
and
1
programs
for
all
age,
ethnic,
and
socioeconomic
groups
residing
2
in
the
community.
3
Sec.
36.
Section
278.1,
subsection
1,
paragraph
e,
Code
4
2023,
is
amended
to
read
as
follows:
5
e.
Direct
the
transfer
of
any
surplus
in
the
debt
service
6
fund,
physical
plant
and
equipment
levy
fund
,
or
other
capital
7
project
funds
,
or
public
education
and
recreation
levy
fund
to
8
the
general
fund.
9
Sec.
37.
Section
298A.6,
Code
2023,
is
amended
to
read
as
10
follows:
11
298A.6
Public
education
and
recreation
levy
fund.
12
The
public
education
and
recreation
levy
fund
is
a
special
13
revenue
fund.
A
public
education
and
recreation
levy
fund
14
must
be
established
in
any
school
corporation
which
levies
15
levied
the
tax
authorized
under
section
300.2
,
Code
2023,
or
16
which
receives
received
revenue
from
a
chapter
28E
agreement
17
authorized
under
section
300.1
,
Code
2023
.
Moneys
available
in
18
the
fund
at
the
conclusion
of
the
fiscal
year
beginning
July
1,
19
2026,
and
ending
June
30,
2027,
shall
be
expended
by
the
school
20
corporation
for
the
purposes
authorized
under
chapter
300,
Code
21
2023.
22
Sec.
38.
Section
300.2,
Code
2023,
is
amended
by
adding
the
23
following
new
subsection:
24
NEW
SUBSECTION
.
4.
a.
A
levy
under
this
chapter
shall
not
25
be
approved
by
the
voters
on
or
after
the
effective
date
of
26
this
section
of
this
division
of
this
Act.
27
b.
If
the
levy
has
not
been
discontinued
under
section
28
300.3,
the
authorization
to
impose
the
levy
under
this
chapter
29
shall
terminate
July
1,
2027.
30
c.
Notwithstanding
subsection
2,
including
a
proposition
31
approved
at
an
election
held
before
the
effective
date
of
32
this
section
of
this
division
of
this
Act,
the
rate
of
a
levy
33
imposed
by
a
board
of
directors
under
this
chapter
for
the
34
fiscal
year
beginning
July
1,
2026,
shall
not
exceed
one-half
35
-22-
LSB
2550XC
(7)
90
md/jh
22/
75
S.F.
_____
of
the
levy
rate
imposed
by
the
board
of
directors
for
the
1
fiscal
year
beginning
July
1,
2025.
2
Sec.
39.
Section
423F.3,
subsection
1,
paragraph
c,
Code
3
2023,
is
amended
by
striking
the
paragraph.
4
Sec.
40.
Section
423F.5,
subsection
1,
Code
2023,
is
amended
5
to
read
as
follows:
6
1.
A
school
district
shall
include
as
part
of
its
financial
7
audit
for
the
budget
year
beginning
July
1,
2007,
and
for
8
each
subsequent
budget
year
the
amount
received
during
the
9
year
pursuant
to
chapter
423E
or
this
chapter
,
as
applicable.
10
In
addition,
the
financial
audit
shall
include
the
amount
11
of
bond
levies
,
and
physical
plant
and
equipment
levy
,
and
12
public
educational
and
recreational
levy
reduced
as
a
result
13
of
the
moneys
received
under
chapter
423E
or
this
chapter
,
14
as
applicable.
The
amount
of
the
reductions
shall
be
stated
15
in
terms
of
dollars
and
cents
per
one
thousand
dollars
of
16
valuation
and
in
total
amount
of
property
tax
dollars.
Also
17
included
shall
be
an
accounting
of
the
amount
of
moneys
18
received
which
were
spent
for
infrastructure
purposes
pursuant
19
to
chapter
423E
or
this
chapter
,
as
applicable.
20
Sec.
41.
REPEAL.
Sections
276.11
and
276.12,
Code
2023,
21
are
repealed.
22
Sec.
42.
REPEAL.
Chapter
300,
Code
2023,
is
repealed.
23
Sec.
43.
EFFECTIVE
DATE.
Except
as
otherwise
provided
in
24
this
division
of
this
Act,
this
division
of
this
Act
takes
25
effect
July
1,
2027.
26
Sec.
44.
EFFECTIVE
DATE.
The
following,
being
deemed
of
27
immediate
importance,
takes
effect
upon
enactment:
28
The
section
of
this
division
of
this
Act
enacting
section
29
300.2,
subsection
4.
30
Sec.
45.
APPLICABILITY.
Except
for
the
section
of
this
31
division
of
this
Act
enacting
section
300.2,
subsection
4,
this
32
division
of
this
Act
applies
to
fiscal
years
beginning
on
or
33
after
July
1,
2027.
34
DIVISION
IV
35
-23-
LSB
2550XC
(7)
90
md/jh
23/
75
S.F.
_____
BRUCELLOSIS
AND
TUBERCULOSIS
ERADICATION
FUND
——
LEVY
1
Sec.
46.
Section
165.18,
subsections
2
and
3,
Code
2023,
are
2
amended
by
striking
the
subsections.
3
Sec.
47.
Section
331.512,
subsection
1,
paragraph
e,
Code
4
2023,
is
amended
by
striking
the
paragraph.
5
Sec.
48.
Section
331.559,
subsection
2,
Code
2023,
is
6
amended
by
striking
the
subsection.
7
Sec.
49.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
8
effect
July
1,
2024.
9
Sec.
50.
APPLICABILITY.
This
division
of
this
Act
applies
10
to
property
taxes
due
and
payable
in
fiscal
years
beginning
on
11
or
after
July
1,
2024.
12
DIVISION
V
13
COUNTY
SEATS
14
Sec.
51.
Section
331.301,
Code
2023,
is
amended
by
adding
15
the
following
new
subsection:
16
NEW
SUBSECTION
.
9A.
Pursuant
to
the
general
grant
of
home
17
rule
power
conferred
by
the
Constitution
of
the
State
of
Iowa
18
and
if
not
inconsistent
with
the
laws
of
the
general
assembly,
19
a
county
that
has
designated
more
than
one
city
to
be
a
county
20
seat
may
consolidate
or
reduce
the
number
of
county
seats
by
21
ordinance.
22
Sec.
52.
REPEAL.
1848
Iowa
Acts,
First
Extraordinary
23
Session,
chapter
52,
is
repealed.
24
Sec.
53.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
25
deemed
of
immediate
importance,
takes
effect
upon
enactment.
26
DIVISION
VI
27
COUNTY
SHERIFF
FEE
REPORT
28
Sec.
54.
Section
331.655,
subsection
5,
Code
2023,
is
29
amended
by
striking
the
subsection.
30
DIVISION
VII
31
HOMESTEAD
PROPERTY
TAX
CREDIT
32
Sec.
55.
Section
2.48,
subsection
3,
paragraph
f,
33
subparagraph
(1),
Code
2023,
is
amended
to
read
as
follows:
34
(1)
The
homestead
tax
exemption
and
credit
under
chapter
35
-24-
LSB
2550XC
(7)
90
md/jh
24/
75
S.F.
_____
425
.
1
Sec.
56.
Section
103.22,
subsection
7,
Code
2023,
is
amended
2
to
read
as
follows:
3
7.
Prohibit
an
owner
of
property
from
performing
work
on
the
4
owner’s
principal
residence,
if
such
residence
is
an
existing
5
dwelling
rather
than
new
construction
and
is
not
an
apartment
6
that
is
attached
to
any
other
apartment
or
building,
as
those
7
terms
are
defined
in
section
499B.2
,
and
is
not
larger
than
a
8
single-family
dwelling,
or
require
such
owner
to
be
licensed
9
under
this
chapter
.
In
order
to
qualify
for
inapplicability
10
pursuant
to
this
subsection
,
a
residence
shall
qualify
for
the
11
homestead
tax
exemption
credit
.
12
Sec.
57.
Section
105.11,
subsection
3,
Code
2023,
is
amended
13
to
read
as
follows:
14
3.
Prohibit
an
owner
of
property
from
performing
work
on
the
15
owner’s
principal
residence,
if
such
residence
is
an
existing
16
dwelling
rather
than
new
construction
and
is
not
larger
than
a
17
single-family
dwelling,
or
farm
property,
excluding
commercial
18
or
industrial
installations
or
installations
in
public
use
19
buildings
or
facilities,
or
require
such
owner
to
be
licensed
20
under
this
chapter
.
In
order
to
qualify
for
inapplicability
21
pursuant
to
this
subsection
,
a
residence
shall
qualify
for
the
22
homestead
tax
exemption
credit
.
23
Sec.
58.
Section
331.401,
subsection
1,
paragraphs
e
and
f,
24
Code
2023,
are
amended
to
read
as
follows:
25
e.
Adopt
resolutions
authorizing
the
county
assessor
26
to
provide
forms
for
homestead
tax
exemption
and
credit
27
claimants
as
provided
in
section
425.2
and
military
service
tax
28
exemptions
as
provided
in
section
426A.14
.
29
f.
Examine
and
allow
or
disallow
claims
for
homestead
tax
30
exemption
and
credit
in
accordance
with
section
425.3
and
31
claims
for
military
service
tax
exemption
in
accordance
with
32
chapter
426A
.
The
board,
by
a
single
resolution,
may
allow
or
33
disallow
the
exemptions
recommended
by
the
assessor.
34
Sec.
59.
Section
331.512,
subsection
3,
Code
2023,
is
35
-25-
LSB
2550XC
(7)
90
md/jh
25/
75
S.F.
_____
amended
to
read
as
follows:
1
3.
Carry
out
duties
relating
to
the
homestead
tax
exemption
2
and
credit
and
agricultural
land
tax
credit
as
provided
in
3
chapters
425
and
426
.
4
Sec.
60.
Section
331.559,
subsection
12,
Code
2023,
is
5
amended
to
read
as
follows:
6
12.
Carry
out
duties
relating
to
the
administration
of
7
the
homestead
tax
exemption
and
credit
and
other
credits
as
8
provided
in
sections
425.4
,
425.5
,
425.7
,
425.9
,
425.10
,
and
9
425.25
.
10
Sec.
61.
NEW
SECTION
.
425.1A
Homestead
tax
exemption.
11
1.
The
following
exemptions
from
taxation
shall
be
allowed
12
in
addition
to
the
homestead
credit
for
an
owner
that
has
13
attained
the
age
of
sixty-five
years
by
January
1
of
the
14
assessment
year:
15
a.
For
the
assessment
year
beginning
January
1,
2024,
the
16
eligible
homestead,
not
to
exceed
three
thousand
two
hundred
17
fifty
dollars
in
taxable
value.
18
b.
For
the
assessment
year
beginning
January
1,
2025,
and
19
each
succeeding
assessment
year,
the
eligible
homestead,
not
to
20
exceed
six
thousand
five
hundred
dollars
in
taxable
value.
21
2.
Section
25B.7,
subsection
1,
shall
not
apply
to
the
22
property
tax
exemption
provided
in
this
section.
23
Sec.
62.
Section
425.2,
Code
2023,
is
amended
by
adding
the
24
following
new
subsection:
25
NEW
SUBSECTION
.
3A.
The
form
for
claiming
the
credit
shall
26
also
include
the
ability
to
claim
the
exemption
under
section
27
425.1A
for
qualified
owners.
If
the
claim
for
the
homestead
28
credit
is
allowed,
such
allowance
shall
also
include
allowance
29
of
the
homestead
exemption
if
the
owner
meets
the
age
criteria
30
for
the
exemption.
The
homestead
exemption
shall
be
allowed
31
for
successive
years
without
further
filing
in
the
same
manner
32
as
the
homestead
credit.
33
Sec.
63.
Section
425.3,
subsection
4,
Code
2023,
is
amended
34
to
read
as
follows:
35
-26-
LSB
2550XC
(7)
90
md/jh
26/
75
S.F.
_____
4.
The
county
auditor
shall
forward
the
claims
to
the
board
1
of
supervisors.
The
board
shall
allow
or
disallow
the
claims.
2
If
the
board
disallows
a
claim,
it
shall
send
written
notice,
3
by
mail,
to
the
claimant
at
the
claimant’s
last
known
address.
4
The
notice
shall
state
the
reasons
for
disallowing
the
claim
5
for
the
credit
.
The
board
is
not
required
to
send
notice
that
6
a
claim
is
disallowed
if
the
claimant
voluntarily
withdraws
the
7
claim.
8
Sec.
64.
Section
425.4,
Code
2023,
is
amended
to
read
as
9
follows:
10
425.4
Certification
to
treasurer.
11
All
claims
which
have
been
allowed
by
the
board
of
12
supervisors
shall
be
certified
on
or
before
August
1,
in
each
13
year,
by
the
county
auditor
to
the
county
treasurer,
which
14
certificates
shall
list
the
total
amount
of
dollars,
listed
by
15
taxing
district
in
the
county,
due
for
homestead
tax
exemptions
16
and
credits
claimed
and
allowed.
The
county
treasurer
shall
17
forthwith
then
certify
to
the
department
of
revenue
the
total
18
amount
of
dollars,
listed
by
taxing
district
in
the
county,
due
19
for
homestead
tax
exemptions
and
credits
claimed
and
allowed.
20
Sec.
65.
Section
425.6,
Code
2023,
is
amended
to
read
as
21
follows:
22
425.6
Waiver
by
neglect.
23
If
a
person
fails
to
file
a
claim
or
to
have
a
claim
on
file
24
with
the
assessor
for
the
credits
provided
in
this
subchapter
,
25
the
person
is
deemed
to
have
waived
the
homestead
exemption
26
and
credit
for
the
year
in
which
the
person
failed
to
file
the
27
claim
or
to
have
a
claim
on
file
with
the
assessor.
28
Sec.
66.
Section
425.7,
subsection
3,
Code
2023,
is
amended
29
to
read
as
follows:
30
3.
a.
If
the
department
of
revenue
determines
that
a
claim
31
for
homestead
exemption
and
credit
has
been
allowed
by
the
32
board
of
supervisors
which
is
not
justifiable
under
the
law
33
and
not
substantiated
by
proper
facts,
the
department
may,
at
34
any
time
within
thirty-six
months
from
July
1
of
the
year
in
35
-27-
LSB
2550XC
(7)
90
md/jh
27/
75
S.F.
_____
which
the
claim
is
allowed,
set
aside
the
allowance.
Notice
1
of
the
disallowance
shall
be
given
to
the
county
auditor
of
2
the
county
in
which
the
claim
has
been
improperly
granted
and
3
a
written
notice
of
the
disallowance
shall
also
be
addressed
4
to
the
claimant
at
the
claimant’s
last
known
address.
The
5
claimant
or
board
of
supervisors
may
appeal
to
the
director
6
of
revenue
within
thirty
days
from
the
date
of
the
notice
of
7
disallowance.
The
director
shall
grant
a
hearing
and
if,
upon
8
the
hearing,
the
director
determines
that
the
disallowance
was
9
incorrect,
the
director
shall
set
aside
the
disallowance.
The
10
director
shall
notify
the
claimant
and
the
board
of
supervisors
11
of
the
result
of
the
hearing.
The
claimant
or
the
board
of
12
supervisors
may
seek
judicial
review
of
the
action
of
the
13
director
of
revenue
in
accordance
with
chapter
17A
.
14
b.
If
a
claim
is
disallowed
by
the
department
of
revenue
15
and
not
appealed
to
the
director
of
revenue
or
appealed
to
16
the
director
of
revenue
and
thereafter
upheld
upon
final
17
resolution,
including
any
judicial
review,
any
amounts
of
18
exemptions
allowed
and
credits
allowed
and
paid
from
the
19
homestead
credit
fund
including
the
penalty,
if
any,
become
a
20
lien
upon
the
property
on
which
the
exemption
or
credit
was
21
originally
granted,
if
still
in
the
hands
of
the
claimant,
22
and
not
in
the
hands
of
a
bona
fide
purchaser,
and
any
amount
23
so
erroneously
paid
including
the
penalty,
if
any,
shall
be
24
collected
by
the
county
treasurer
in
the
same
manner
as
other
25
taxes
and
the
collections
shall
be
returned
to
the
department
26
of
revenue
and
credited
to
the
homestead
credit
fund.
The
27
director
of
revenue
may
institute
legal
proceedings
against
a
28
homestead
credit
claimant
for
the
collection
of
payments
made
29
on
disallowed
credits
and
the
penalty,
if
any.
If
a
person
30
makes
a
false
claim
or
affidavit
with
fraudulent
intent
to
31
obtain
the
homestead
exemption
or
credit,
the
person
is
guilty
32
of
a
fraudulent
practice
and
the
claim
shall
be
disallowed
33
in
full.
If
the
credit
has
been
paid,
the
amount
of
the
34
credit
plus
a
penalty
equal
to
twenty-five
percent
of
the
35
-28-
LSB
2550XC
(7)
90
md/jh
28/
75
S.F.
_____
amount
of
credit
plus
interest,
at
the
rate
in
effect
under
1
section
421.7
,
from
the
time
of
payment
shall
be
collected
2
by
the
county
treasurer
in
the
same
manner
as
other
property
3
taxes,
penalty,
and
interest
are
collected
and
when
collected
4
shall
be
paid
to
the
director
of
revenue.
If
a
homestead
5
exemption
or
credit
is
disallowed
and
the
claimant
failed
to
6
give
written
notice
to
the
assessor
as
required
by
section
7
425.2
when
the
property
ceased
to
be
used
as
a
homestead
by
the
8
claimant,
a
civil
penalty
equal
to
five
percent
of
the
amount
9
of
the
disallowed
exemption
or
credit
is
assessed
against
the
10
claimant.
11
Sec.
67.
Section
425.9,
subsections
2,
3,
and
4,
Code
2023,
12
are
amended
to
read
as
follows:
13
2.
If
any
claim
for
exemption
or
credit
made
hereunder
14
has
been
denied
by
the
board
of
supervisors,
and
such
action
15
is
subsequently
reversed
on
appeal,
the
exemption
or
credit
16
shall
be
allowed
on
the
homestead
involved
in
said
appeal,
and
17
the
director
of
revenue,
the
county
auditor,
and
the
county
18
treasurer
shall
make
such
exemption
or
credit
and
change
their
19
books
and
records
accordingly.
20
3.
In
the
event
the
appealing
taxpayer
has
paid
one
or
both
21
of
the
installments
of
the
tax
payable
in
the
year
or
years
in
22
question
on
such
homestead
valuation,
remittance
shall
be
made
23
to
such
taxpayer
of
the
amount
of
such
credit
or
exemption
.
24
4.
The
amount
of
such
credit
shall
be
allocated
and
paid
25
from
the
surplus
redeposited
in
the
homestead
credit
fund
26
provided
for
in
subsection
1
.
The
amount
of
such
exemption
not
27
covered
by
the
credit
shall
be
allowed
as
a
credit
on
future
28
taxes
due
and
payable.
29
Sec.
68.
Section
425.10,
Code
2023,
is
amended
to
read
as
30
follows:
31
425.10
Reversal
of
allowed
claim.
32
In
the
event
any
claim
is
allowed,
and
subsequently
reversed
33
on
appeal,
any
exemption
and
credit
made
under
the
claim
34
shall
be
void.
The
amount
of
the
erroneous
exemption
and
35
-29-
LSB
2550XC
(7)
90
md/jh
29/
75
S.F.
_____
credit
shall
be
charged
against
the
property
in
question,
and
1
the
director
of
revenue,
the
county
auditor,
and
the
county
2
treasurer
are
authorized
and
directed
to
correct
their
books
3
and
records
accordingly.
The
amount
of
the
erroneous
credit,
4
when
collected,
shall
be
returned
by
the
county
treasurer
to
5
the
homestead
credit
fund
to
be
reallocated
the
following
year
6
as
provided
in
this
subchapter
.
7
Sec.
69.
Section
425.11,
subsection
1,
paragraph
d,
8
subparagraph
(3),
Code
2023,
is
amended
to
read
as
follows:
9
(3)
It
must
not
embrace
more
than
one
dwelling
house,
but
10
where
a
homestead
has
more
than
one
dwelling
house
situated
11
thereon,
the
exemption
and
credit
provided
for
in
this
12
subchapter
shall
apply
to
the
home
and
buildings
used
by
the
13
owner,
but
shall
not
apply
to
any
other
dwelling
house
and
14
buildings
appurtenant.
15
Sec.
70.
Section
425.11,
subsection
1,
paragraph
e,
Code
16
2023,
is
amended
to
read
as
follows:
17
e.
“Owner”
means
the
person
who
holds
the
fee
simple
18
title
to
the
homestead,
and
in
addition
shall
mean
the
person
19
occupying
as
a
surviving
spouse
or
the
person
occupying
under
20
a
contract
of
purchase
which
contract
has
been
recorded
in
21
the
office
of
the
county
recorder
of
the
county
in
which
the
22
property
is
located;
or
the
person
occupying
the
homestead
23
under
devise
or
by
operation
of
the
inheritance
laws
where
24
the
whole
interest
passes
or
where
the
divided
interest
is
25
shared
only
by
persons
related
or
formerly
related
to
each
26
other
by
blood,
marriage
or
adoption;
or
the
person
occupying
27
the
homestead
is
a
shareholder
of
a
family
farm
corporation
28
that
owns
the
property;
or
the
person
occupying
the
homestead
29
under
a
deed
which
conveys
a
divided
interest
where
the
divided
30
interest
is
shared
only
by
persons
related
or
formerly
related
31
to
each
other
by
blood,
marriage
or
adoption;
or
where
the
32
person
occupying
the
homestead
holds
a
life
estate
with
the
33
reversion
interest
held
by
a
nonprofit
corporation
organized
34
under
chapter
504
,
provided
that
the
holder
of
the
life
estate
35
-30-
LSB
2550XC
(7)
90
md/jh
30/
75
S.F.
_____
is
liable
for
and
pays
property
tax
on
the
homestead;
or
where
1
the
person
occupying
the
homestead
holds
an
interest
in
a
2
horizontal
property
regime
under
chapter
499B
,
regardless
3
of
whether
the
underlying
land
committed
to
the
horizontal
4
property
regime
is
in
fee
or
as
a
leasehold
interest,
provided
5
that
the
holder
of
the
interest
in
the
horizontal
property
6
regime
is
liable
for
and
pays
property
tax
on
the
homestead;
7
or
where
the
person
occupying
the
homestead
is
a
member
of
a
8
community
land
trust
as
defined
in
42
U.S.C.
§12773,
regardless
9
of
whether
the
underlying
land
is
in
fee
or
as
a
leasehold
10
interest,
provided
that
the
member
of
the
community
land
trust
11
is
occupying
the
homestead
and
is
liable
for
and
pays
property
12
tax
on
the
homestead.
For
the
purpose
of
this
subchapter
,
13
the
word
“owner”
shall
be
construed
to
mean
a
bona
fide
owner
14
and
not
one
for
the
purpose
only
of
availing
the
person
of
15
the
benefits
of
this
subchapter
.
In
order
to
qualify
for
the
16
homestead
tax
exemption
and
credit,
evidence
of
ownership
shall
17
be
on
file
in
the
office
of
the
clerk
of
the
district
court
18
or
recorded
in
the
office
of
the
county
recorder
at
the
time
19
the
owner
files
with
the
assessor
a
verified
statement
of
the
20
homestead
claimed
by
the
owner
as
provided
in
section
425.2
.
21
Sec.
71.
Section
425.12,
Code
2023,
is
amended
to
read
as
22
follows:
23
425.12
Indian
land.
24
Each
forty
acres
of
land,
or
fraction
thereof,
occupied
by
25
a
member
or
members
of
the
Sac
and
Fox
Indians
in
Tama
county,
26
which
land
is
held
in
trust
by
the
secretary
of
the
interior
of
27
the
United
States
for
said
Indians,
shall
be
given
a
homestead
28
tax
exemption
and
credit
within
the
meaning
and
under
the
29
provisions
of
this
subchapter
.
Application
for
such
homestead
30
tax
exemption
and
credit
shall
be
made
to
the
county
auditor
of
31
Tama
county
and
may
be
made
by
a
representative
of
the
tribal
32
council.
33
Sec.
72.
Section
425.13,
Code
2023,
is
amended
to
read
as
34
follows:
35
-31-
LSB
2550XC
(7)
90
md/jh
31/
75
S.F.
_____
425.13
Conspiracy
to
defraud.
1
If
any
two
or
more
persons
conspire
and
confederate
together
2
with
fraudulent
intent
to
obtain
the
exemption
or
credit
3
provided
for
under
the
terms
of
this
subchapter
by
making
a
4
false
deed,
or
a
false
contract
of
purchase,
they
are
guilty
of
5
a
fraudulent
practice.
6
Sec.
73.
Section
425.16,
subsection
1,
Code
2023,
is
amended
7
to
read
as
follows:
8
1.
In
addition
to
the
homestead
tax
credit
allowed
under
9
section
425.1,
subsections
1
through
4
,
and
the
homestead
10
exemption
under
section
425.lA,
if
applicable,
persons
who
11
own
or
rent
their
homesteads
and
who
meet
the
qualifications
12
provided
in
this
subchapter
are
eligible
for
a
property
13
tax
credit
for
property
taxes
due
or
reimbursement
of
rent
14
constituting
property
taxes
paid.
15
Sec.
74.
Section
425.17,
subsections
4
and
8,
Code
2023,
are
16
amended
to
read
as
follows:
17
4.
“Homestead”
means
the
dwelling
owned
or
rented
and
18
actually
used
as
a
home
by
the
claimant
during
the
period
19
specified
in
subsection
2
,
and
so
much
of
the
land
surrounding
20
it
including
one
or
more
contiguous
lots
or
tracts
of
land,
21
as
is
reasonably
necessary
for
use
of
the
dwelling
as
a
home,
22
and
may
consist
of
a
part
of
a
multidwelling
or
multipurpose
23
building
and
a
part
of
the
land
upon
which
it
is
built.
It
24
does
not
include
personal
property
except
that
a
manufactured
25
or
mobile
home
may
be
a
homestead.
Any
dwelling
or
a
part
of
26
a
multidwelling
or
multipurpose
building
which
is
exempt
from
27
taxation
,
except
for
an
exemption
under
section
425.1A,
does
28
not
qualify
as
a
homestead
under
this
subchapter
.
However,
29
solely
for
purposes
of
claimants
living
in
a
property
and
30
receiving
reimbursement
for
rent
constituting
property
taxes
31
paid
immediately
before
the
property
becomes
tax
exempt,
and
32
continuing
to
live
in
it
after
it
becomes
tax
exempt,
the
33
property
shall
continue
to
be
classified
as
a
homestead.
34
A
homestead
must
be
located
in
this
state.
When
a
person
35
-32-
LSB
2550XC
(7)
90
md/jh
32/
75
S.F.
_____
is
confined
in
a
nursing
home,
extended-care
facility,
or
1
hospital,
the
person
shall
be
considered
as
occupying
or
living
2
in
the
person’s
homestead
if
the
person
is
the
owner
of
the
3
homestead
and
the
person
maintains
the
homestead
and
does
not
4
lease,
rent,
or
otherwise
receive
profits
from
other
persons
5
for
the
use
of
the
homestead.
6
8.
“Property
taxes
due”
means
property
taxes
including
any
7
special
assessments,
but
exclusive
of
delinquent
interest
and
8
charges
for
services,
due
on
a
claimant’s
homestead
in
this
9
state,
but
includes
only
property
taxes
for
which
the
claimant
10
is
liable
and
which
will
actually
be
paid
by
the
claimant.
11
However,
if
the
claimant
is
a
person
whose
property
taxes
have
12
been
suspended
under
sections
427.8
and
427.9
,
“property
taxes
13
due”
means
property
taxes
including
any
special
assessments,
14
but
exclusive
of
delinquent
interest
and
charges
for
services,
15
due
on
a
claimant’s
homestead
in
this
state,
but
includes
only
16
property
taxes
for
which
the
claimant
is
liable
and
which
would
17
have
to
be
paid
by
the
claimant
if
the
payment
of
the
taxes
18
has
not
been
suspended
pursuant
to
sections
427.8
and
427.9
.
19
“Property
taxes
due”
shall
be
computed
with
no
deduction
for
20
any
credit
under
this
subchapter
or
for
any
homestead
exemption
21
under
section
425.1A
or
credit
allowed
under
section
425.1
22
subchapter
I
.
Each
claim
shall
be
based
upon
the
taxes
due
23
during
the
fiscal
year
next
following
the
base
year.
If
a
24
homestead
is
owned
by
two
or
more
persons
as
joint
tenants
or
25
tenants
in
common,
and
one
or
more
persons
are
not
members
26
of
claimant’s
household,
“property
taxes
due”
is
that
part
of
27
property
taxes
due
on
the
homestead
which
equals
the
ownership
28
percentage
of
the
claimant
and
the
claimant’s
household.
The
29
county
treasurer
shall
include
with
the
tax
receipt
a
statement
30
that
if
the
owner
of
the
property
is
eighteen
years
of
age
31
or
over,
the
person
may
be
eligible
for
the
credit
allowed
32
under
this
subchapter
.
If
a
homestead
is
an
integral
part
33
of
a
farm,
the
claimant
may
use
the
total
property
taxes
due
34
for
the
larger
unit.
If
a
homestead
is
an
integral
part
of
a
35
-33-
LSB
2550XC
(7)
90
md/jh
33/
75
S.F.
_____
multidwelling
or
multipurpose
building
the
property
taxes
due
1
for
the
purpose
of
this
subsection
shall
be
prorated
to
reflect
2
the
portion
which
the
value
of
the
property
that
the
household
3
occupies
as
its
homestead
is
to
the
value
of
the
entire
4
structure.
For
purposes
of
this
subsection
,
“unit”
refers
to
5
that
parcel
of
property
covered
by
a
single
tax
statement
of
6
which
the
homestead
is
a
part.
7
Sec.
75.
Section
435.26,
subsection
1,
paragraph
a,
Code
8
2023,
is
amended
to
read
as
follows:
9
a.
A
mobile
home
or
manufactured
home
which
is
located
10
outside
a
manufactured
home
community
or
mobile
home
park
shall
11
be
converted
to
real
estate
by
being
placed
on
a
permanent
12
foundation
and
shall
be
assessed
for
real
estate
taxes.
A
13
home,
after
conversion
to
real
estate,
is
eligible
for
the
14
homestead
tax
exemption
and
credit
and
the
military
service
15
tax
exemption
as
provided
in
sections
425.2
and
chapter
425,
16
subchapter
I,
and
section
426A.11
.
A
taxable
mobile
home
or
17
manufactured
home
which
is
located
outside
of
a
manufactured
18
home
community
or
mobile
home
park
as
of
January
1,
1995,
is
19
also
exempt
from
the
permanent
foundation
requirements
of
this
20
chapter
until
the
home
is
relocated.
21
Sec.
76.
Section
435.26A,
subsection
3,
Code
2023,
is
22
amended
to
read
as
follows:
23
3.
After
the
surrender
of
a
manufactured
home’s
certificate
24
of
title
under
this
section
,
the
manufactured
home
shall
25
continue
to
be
taxed
under
section
435.22
and
is
not
eligible
26
for
the
homestead
tax
exemption
and
credit
or
the
military
27
service
tax
exemption
and
credit
.
A
foreclosure
action
on
a
28
manufactured
home
whose
title
has
been
surrendered
under
this
29
section
shall
be
conducted
as
a
real
estate
foreclosure.
A
tax
30
lien
and
its
priority
shall
remain
the
same
on
a
manufactured
31
home
after
its
certificate
of
title
has
been
surrendered.
32
Sec.
77.
Section
499A.14,
Code
2023,
is
amended
to
read
as
33
follows:
34
499A.14
Taxation.
35
-34-
LSB
2550XC
(7)
90
md/jh
34/
75
S.F.
_____
The
real
estate
shall
be
taxed
in
the
name
of
the
1
cooperative,
and
each
member
of
the
cooperative
shall
pay
2
that
member’s
proportionate
share
of
the
tax
in
accordance
3
with
the
proration
formula
set
forth
in
the
bylaws,
and
each
4
member
occupying
an
apartment
as
a
residence
shall
receive
5
that
member’s
proportionate
homestead
tax
exemption
and
credit
6
and
each
veteran
of
the
military
services
of
the
United
States
7
identified
as
such
under
the
laws
of
the
state
of
Iowa
or
the
8
United
States
shall
receive
as
a
credit
that
member’s
veterans
9
tax
benefit
as
prescribed
by
the
laws
of
the
state
of
Iowa.
10
Sec.
78.
EXISTING
HOMESTEAD
CLAIMS.
Homestead
credit
11
claims
approved
under
chapter
425,
subchapter
I,
prior
to
and
12
valid
on
the
effective
date
of
this
division
of
this
Act
shall
13
result
in
a
homestead
exemption
under
chapter
425,
subchapter
14
I,
as
enacted
in
this
division
of
this
Act,
without
further
15
filing
by
the
claimant
if
the
claimant
meets
the
criteria
for
16
the
exemption
and
the
assessor
has
appropriate
information
to
17
verify
such
eligibility.
18
Sec.
79.
APPLICABILITY.
This
division
of
this
Act
applies
19
to
assessment
years
beginning
on
or
after
January
1,
2024.
20
DIVISION
VIII
21
ELDERLY
PROPERTY
TAX
CREDIT
22
Sec.
80.
Section
425.23,
subsection
1,
paragraph
c,
23
subparagraph
(2),
Code
2023,
is
amended
to
read
as
follows:
24
(2)
The
difference
between
the
actual
amount
of
net
25
property
taxes
due
on
the
homestead
during
the
fiscal
year
next
26
following
the
base
year
minus
the
actual
amount
of
net
property
27
taxes
due
on
the
homestead
during
the
first
fiscal
year
for
28
which
the
claimant
filed
a
claim
for
a
credit
calculated
under
29
this
paragraph
“c”
and
for
which
the
property
taxes
due
on
the
30
homestead
were
calculated
on
an
assessed
valuation
that
was
31
not
a
partial
assessment
and
if
the
claimant
has
filed
for
the
32
credit
calculated
under
this
paragraph
“c”
for
each
of
the
33
subsequent
fiscal
years
after
the
first
credit
claimed.
34
Sec.
81.
Section
425.23,
subsection
2,
Code
2023,
is
amended
35
-35-
LSB
2550XC
(7)
90
md/jh
35/
75
S.F.
_____
to
read
as
follows:
1
2.
a.
The
Except
as
provided
in
paragraph
“b”
,
the
2
actual
credit
for
property
taxes
due
shall
be
determined
3
by
subtracting
from
the
tentative
credit
the
amount
of
the
4
homestead
credit
under
section
425.1
which
is
allowed
as
a
5
credit
against
property
taxes
due
in
the
fiscal
year
next
6
following
the
base
year
by
the
claimant
or
any
person
of
7
the
claimant’s
household.
If
the
subtraction
produces
a
8
negative
amount,
there
shall
be
no
credit
but
no
refund
shall
9
be
required.
The
actual
reimbursement
for
rent
constituting
10
property
taxes
paid
shall
be
equal
to
the
tentative
11
reimbursement.
12
b.
If
the
claimant’s
tentative
credit
is
the
amount
13
determined
under
subsection
1,
paragraph
“c”
,
subparagraph
(2),
14
the
actual
credit
amount
shall
be
equal
to
the
tentative
credit
15
amount.
16
Sec.
82.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
17
deemed
of
immediate
importance,
takes
effect
upon
enactment.
18
Sec.
83.
RETROACTIVE
APPLICABILITY.
This
division
of
19
this
Act
applies
retroactively
to
claims
under
chapter
425,
20
subchapter
II,
filed
on
or
after
January
1,
2022.
21
DIVISION
IX
22
MILITARY
SERVICE
PROPERTY
TAX
EXEMPTION
AND
CREDIT
23
Sec.
84.
Section
25B.7,
subsection
2,
paragraph
c,
Code
24
2023,
is
amended
by
striking
the
paragraph.
25
Sec.
85.
Section
426A.1A,
Code
2023,
is
amended
to
read
as
26
follows:
27
426A.1A
Appropriation.
28
There
For
each
fiscal
year
beginning
before
July
1,
2025,
29
there
is
appropriated
from
the
general
fund
of
the
state
the
30
amounts
necessary
to
fund
the
credits
provided
under
this
31
chapter
.
32
Sec.
86.
Section
426A.2,
Code
2023,
is
amended
to
read
as
33
follows:
34
426A.2
Military
service
tax
credit.
35
-36-
LSB
2550XC
(7)
90
md/jh
36/
75
S.F.
_____
The
For
each
fiscal
year
beginning
before
July
1,
2025,
the
1
moneys
appropriated
under
section
426A.1A
shall
be
apportioned
2
each
year
so
as
to
replace
all
or
a
portion
of
the
tax
which
3
would
be
due
on
property
eligible
for
military
service
tax
4
exemption
in
the
state,
if
the
property
were
subject
to
5
taxation,
the
amount
of
the
credit
to
be
not
more
than
six
6
dollars
and
ninety-two
cents
per
thousand
dollars
of
assessed
7
value
of
property
which
would
be
subject
to
the
tax,
except
for
8
the
military
service
tax
exemption.
9
Sec.
87.
Section
426A.11,
subsections
1
and
2,
Code
2023,
10
are
amended
to
read
as
follows:
11
1.
The
property,
not
to
exceed
two
thousand
seven
hundred
12
seventy-eight
dollars
in
taxable
value
for
assessment
years
13
beginning
before
January
1,
2024
,
of
any
veteran,
as
defined
in
14
section
35.1
,
of
World
War
I.
15
2.
a.
The
property,
not
to
exceed
one
thousand
eight
16
hundred
fifty-two
dollars
in
taxable
value
for
assessment
years
17
beginning
before
January
1,
2024
,
of
an
honorably
separated,
18
retired,
furloughed
to
a
reserve,
placed
on
inactive
status,
19
or
discharged
veteran,
as
defined
in
section
35.1,
subsection
20
2
,
paragraph
“a”
or
“b”
.
21
b.
The
property,
not
to
exceed
four
thousand
dollars
in
22
taxable
value
for
the
assessment
years
beginning
on
or
after
23
January
1,
2024,
of
an
honorably
separated,
retired,
furloughed
24
to
a
reserve,
placed
on
inactive
status,
or
discharged
veteran,
25
as
defined
in
section
35.1,
subsection
2,
paragraph
“a”
or
“b”
.
26
Sec.
88.
IMPLEMENTATION.
Section
25B.7,
subsection
1,
27
shall
not
apply
to
the
property
tax
exemption
provided
in
this
28
Act.
29
Sec.
89.
APPLICABILITY.
This
division
of
this
Act
applies
30
to
assessment
years
beginning
on
or
after
January
1,
2024.
31
DIVISION
X
32
PROPERTY
TAX
BENEFITS
AND
INCENTIVES
33
Sec.
90.
NEW
SECTION
.
404.3C
Assessment
agreements
——
34
commercial
property.
35
-37-
LSB
2550XC
(7)
90
md/jh
37/
75
S.F.
_____
1.
For
revitalization
areas
established
under
this
chapter
1
on
or
after
the
effective
date
of
this
division
of
this
Act
2
and
for
first-year
exemption
applications
for
property
located
3
in
a
revitalization
area
in
existence
on
the
effective
date
4
of
this
division
of
this
Act
filed
on
or
after
the
effective
5
date
of
this
division
of
this
Act,
commercial
property
shall
6
not
receive
a
tax
exemption
under
this
chapter
unless
the
city
7
or
county,
as
applicable,
and
the
owner
of
the
qualified
real
8
estate
enter
into
a
written
assessment
agreement
specifying
a
9
minimum
actual
value
until
a
specified
termination
date
for
the
10
duration
of
the
exemption
period.
11
2.
a.
The
assessment
agreement
shall
be
presented
to
the
12
appropriate
assessor.
The
assessor
shall
review
the
plans
and
13
specifications
for
the
improvements
to
be
made
to
the
property
14
and
if
the
minimum
actual
value
contained
in
the
assessment
15
agreement
appears
to
be
reasonable,
the
assessor
shall
execute
16
the
following
certification
upon
the
agreement:
17
The
undersigned
assessor,
being
legally
responsible
for
the
18
assessment
of
the
above
described
property
upon
completion
of
19
the
improvements
to
be
made
on
it,
certifies
that
the
actual
20
value
assigned
to
that
land
and
improvements
upon
completion
21
shall
not
be
less
than
$.........
22
b.
The
assessment
agreement
with
the
certification
of
23
the
assessor
and
a
copy
of
this
subsection
shall
be
filed
in
24
the
office
of
the
county
recorder
of
the
county
where
the
25
property
is
located.
Upon
completion
of
the
improvements,
26
the
assessor
shall
value
the
property
as
required
by
law,
27
except
that
the
actual
value
shall
not
be
less
than
the
minimum
28
actual
value
contained
in
the
assessment
agreement.
This
29
subsection
does
not
prohibit
the
assessor
from
assigning
a
30
higher
actual
value
to
the
property
or
prohibit
the
owner
31
from
seeking
administrative
or
legal
remedies
to
reduce
the
32
actual
value
assigned
except
that
the
actual
value
shall
not
33
be
reduced
below
the
minimum
actual
value
contained
in
the
34
assessment
agreement.
An
assessor,
county
auditor,
board
of
35
-38-
LSB
2550XC
(7)
90
md/jh
38/
75
S.F.
_____
review,
director
of
revenue,
or
court
of
this
state
shall
not
1
reduce
or
order
the
reduction
of
the
actual
value
below
the
2
minimum
actual
value
in
the
agreement
during
the
term
of
the
3
agreement
regardless
of
the
actual
value
which
may
result
from
4
the
incomplete
construction
of
improvements,
destruction
or
5
diminution
by
any
cause,
insured
or
uninsured,
except
in
the
6
case
of
acquisition
or
reacquisition
of
the
property
by
a
7
public
entity.
Recording
of
an
assessment
agreement
complying
8
with
this
subsection
constitutes
notice
of
the
assessment
9
agreement
to
a
subsequent
purchaser
or
encumbrancer
of
the
land
10
or
any
part
of
it,
whether
voluntary
or
involuntary,
and
is
11
binding
upon
a
subsequent
purchaser
or
encumbrancer.
12
Sec.
91.
NEW
SECTION
.
404.3D
Exemptions
for
residential
13
property.
14
For
revitalization
areas
established
under
this
chapter
on
15
or
after
the
effective
date
of
this
division
of
this
Act
and
16
for
first-year
exemption
applications
for
property
located
in
a
17
revitalization
area
in
existence
on
the
effective
date
of
this
18
division
of
this
Act
filed
on
or
after
the
effective
date
of
19
this
division
of
this
Act,
an
exemption
authorized
under
this
20
chapter
for
property
that
is
residential
property
shall
not
21
apply
to
property
tax
levies
imposed
by
a
school
district.
22
Sec.
92.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
23
effect
July
1,
2024.
24
DIVISION
XI
25
TRANSIT
FUNDING
26
Sec.
93.
Section
364.2,
subsection
4,
paragraph
f,
27
subparagraph
(1),
subparagraph
division
(b),
Code
2023,
is
28
amended
to
read
as
follows:
29
(b)
For
franchise
fees
assessed
and
collected
during
fiscal
30
years
beginning
on
or
after
July
1,
2013
2024
,
but
before
31
July
1,
2030,
by
a
city
that
is
the
subject
of
a
judgment,
32
court-approved
settlement,
or
court-approved
compromise
33
providing
for
payment
of
restitution,
a
refund,
or
a
return
34
described
in
section
384.3A,
subsection
3
,
paragraph
“j”
with
35
-39-
LSB
2550XC
(7)
90
md/jh
39/
75
S.F.
_____
a
population
exceeding
two
hundred
thousand
,
the
rate
of
the
1
franchise
fee
shall
not
exceed
seven
and
one-half
percent
2
of
gross
revenues
generated
from
sales
of
the
franchisee
in
3
the
city,
and
franchise
fee
amounts
assessed
and
collected
4
during
such
fiscal
years
in
excess
of
five
percent
of
gross
5
revenues
generated
from
sales
shall
be
used
solely
for
the
6
purpose
specified
in
section
384.3A,
subsection
3
,
paragraph
7
“j”
.
A
city
may
assess
and
collect
a
franchise
fee
in
excess
8
of
five
percent
of
gross
revenues
generated
from
the
sales
9
of
the
franchisee
pursuant
to
this
subparagraph
division
(b)
10
for
a
period
not
to
exceed
seven
consecutive
fiscal
years
11
once
the
franchise
fee
is
first
imposed
at
a
rate
in
excess
12
of
five
percent.
An
ordinance
increasing
the
franchise
fee
13
rate
to
greater
than
five
percent
pursuant
to
this
subparagraph
14
division
(b)
shall
not
become
effective
unless
approved
at
15
an
election.
After
passage
of
the
ordinance,
the
council
16
shall
submit
the
proposal
at
a
special
election
held
on
a
date
17
specified
in
section
39.2,
subsection
4
,
paragraph
“b”
.
If
a
18
majority
of
those
voting
on
the
proposal
approves
the
proposal,
19
the
city
may
proceed
as
proposed.
The
complete
text
of
the
20
ordinance
shall
be
included
on
the
ballot
and
the
full
text
21
of
the
ordinance
posted
for
the
voters
pursuant
to
section
22
52.25
.
All
absentee
voters
shall
receive
the
full
text
of
the
23
ordinance
along
with
the
absentee
ballot.
This
subparagraph
24
division
(b)
is
repealed
July
1,
2030.
25
Sec.
94.
Section
384.3A,
subsection
3,
paragraph
j,
Code
26
2023,
is
amended
to
read
as
follows:
27
j.
For
franchise
fees
assessed
and
collected
by
a
city
in
28
excess
of
five
percent
of
gross
revenues
generated
from
sales
29
of
the
franchisee
within
the
city
pursuant
to
section
364.2,
30
subsection
4
,
paragraph
“f”
,
subparagraph
(1),
subparagraph
31
division
(b),
during
fiscal
years
beginning
on
or
after
July
1,
32
2013
2024
,
but
before
July
1,
2030,
the
adjustment,
renewal,
33
or
extension
of
any
part
or
all
of
the
legal
indebtedness
of
34
a
city,
whether
evidenced
by
bonds,
warrants,
court-approved
35
-40-
LSB
2550XC
(7)
90
md/jh
40/
75
S.F.
_____
settlements,
court-approved
compromises,
or
judgments,
or
the
1
funding
or
refunding
of
the
same,
if
such
legal
indebtedness
2
relates
to
restitution,
a
refund,
or
a
return
ordered
by
a
3
court
of
competent
jurisdiction
for
franchise
fees
assessed
4
and
collected
by
the
city
before
June
20,
2013
solely
for
the
5
reduction
of
property
tax
levies
that
support
the
operation
and
6
maintenance
of
a
municipal
transit
system
or
a
regional
transit
7
district
or
to
maintain
transportation
service
levels
of
a
8
municipal
transit
system
or
a
regional
transit
district
.
This
9
paragraph
“j”
is
repealed
July
1,
2030.
10
Sec.
95.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
11
effect
July
1,
2024.
12
DIVISION
XII
13
COUNTY
AUDITOR
VALUATION
REPORTS
14
Sec.
96.
Section
331.510,
subsections
3
and
4,
Code
2023,
15
are
amended
to
read
as
follows:
16
3.
An
annual
report
not
later
than
January
1
to
the
17
department
of
management
of
the
valuation
by
class
of
property
18
for
each
taxing
district
in
the
county
on
forms
provided
by
the
19
department
of
management.
The
valuations
reported
shall
be
20
those
valuations
used
for
determining
the
levy
rates
necessary
21
to
fund
the
budgets
of
the
taxing
districts
for
the
following
22
fiscal
year.
Each
annual
report
under
this
subsection
for
23
assessment
years
beginning
on
or
after
January
1,
2024,
24
shall
distinguish
such
values
as
revaluation
or
other
type
of
25
addition
to
value,
as
defined
and
submitted
in
the
assessor’s
26
abstract
transmitted
to
the
department
of
revenue
under
section
27
441.45.
28
4.
An
annual
report
not
later
than
January
1
to
the
29
governing
body
of
each
taxing
district
in
the
county
of
the
30
assessed
valuations
of
taxable
property
in
the
taxing
district
31
as
reported
to
the
department
of
management.
Each
annual
32
report
under
this
subsection
for
assessment
years
beginning
33
on
or
after
January
1,
2024,
shall
distinguish
such
values
as
34
revaluation
or
other
type
of
addition
to
value,
as
defined
35
-41-
LSB
2550XC
(7)
90
md/jh
41/
75
S.F.
_____
and
submitted
in
the
assessor’s
abstract
transmitted
to
the
1
department
of
revenue
under
section
441.45.
2
DIVISION
XIII
3
LOCAL
GOVERNMENT
BUDGETS
AND
TAXPAYER
STATEMENTS
4
Sec.
97.
NEW
SECTION
.
24.2A
Budget
statements
to
owners
5
and
taxpayers.
6
1.
For
purposes
of
this
section
only:
7
a.
“Budget
year”
is
the
fiscal
year
beginning
during
the
8
calendar
year
in
which
a
budget
is
certified.
9
b.
“Current
fiscal
year”
is
the
fiscal
year
ending
during
10
the
calendar
year
in
which
a
budget
for
the
budget
year
is
11
certified.
12
c.
“Effective
property
tax
rate”
means
the
property
tax
rate
13
per
one
thousand
dollars
of
assessed
value
and
is
equal
to
14
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
15
year’s
actual
property
tax
dollars
certified
for
levy
divided
16
by
the
total
assessed
value
used
to
calculate
taxes
for
the
17
budget
year.
18
d.
“Political
subdivision”
means
a
school
district,
a
19
county,
or
a
city.
20
2.
a.
On
or
before
February
27
of
each
year,
each
political
21
subdivision
shall
file
with
the
county
auditor
a
report
22
containing
all
necessary
information
for
the
county
auditor
to
23
calculate
amounts
required
to
be
included
in
the
statements
24
mailed
under
paragraph
“b”
.
25
b.
Not
later
than
March
1,
the
county
auditor
shall
compile
26
all
required
information
from
all
reports
received
and
send
to
27
each
property
owner
or
taxpayer
within
the
county
by
regular
28
mail
an
individual
statement
containing
all
of
the
following
29
for
each
of
the
political
subdivisions
comprising
the
owner’s
30
or
taxpayer’s
taxing
district:
31
(1)
The
sum
of
the
current
fiscal
year’s
actual
property
32
taxes
certified
for
levy
for
all
of
the
political
subdivision’s
33
levies
and
the
combined
property
tax
rate
per
one
thousand
34
dollars
for
such
tax
amount
for
the
current
fiscal
year.
35
-42-
LSB
2550XC
(7)
90
md/jh
42/
75
S.F.
_____
(2)
The
combined
effective
property
tax
rate
for
the
1
political
subdivision
calculated
using
the
sum
of
the
current
2
fiscal
year’s
actual
property
taxes
certified
for
levy
for
all
3
of
the
political
subdivision’s
levies
under
subparagraph
(1).
4
(3)
The
combined
amount
of
the
proposed
property
tax
dollars
5
to
be
certified
for
all
of
the
political
subdivision’s
levies
6
for
the
budget
year
and
the
proposed
combined
property
tax
rate
7
per
one
thousand
dollars
for
such
levies.
8
(4)
If
the
proposed
property
tax
dollars
specified
9
under
subparagraph
(3)
exceeds
the
current
fiscal
year’s
10
actual
property
tax
dollars
certified
for
levy
specified
in
11
subparagraph
(1),
a
detailed
statement
of
the
major
reasons
for
12
the
increase,
including
the
specific
purposes
or
programs
for
13
which
the
political
subdivision
is
proposing
an
increase.
14
(5)
An
example
comparing
the
amount
of
property
taxes
on
15
a
residential
property
with
an
actual
value
of
one
hundred
16
thousand
dollars
in
the
current
fiscal
year
and
such
amount
17
on
the
residential
property
using
the
proposed
property
18
tax
dollars
for
the
budget
year,
including
the
percentage
19
difference
in
such
amounts.
20
(6)
An
example
comparing
the
amount
of
property
taxes
21
on
a
commercial
property
with
an
actual
value
of
one
hundred
22
thousand
dollars
in
the
current
fiscal
year
and
such
amount
on
23
the
commercial
property
using
the
proposed
property
tax
dollars
24
for
the
budget
year,
including
the
percentage
difference
in
25
such
amounts.
26
(7)
The
political
subdivision’s
percentage
of
total
27
property
taxes
certified
for
levy
in
the
owner’s
or
taxpayer’s
28
taxing
district
in
the
current
fiscal
year
among
all
taxing
29
authorities.
30
(8)
The
date,
time,
and
location
of
the
political
31
subdivision’s
public
hearing
required
under
subsection
4.
32
(9)
Information
on
how
to
access
on
the
political
33
subdivision’s
internet
site
the
political
subdivision’s
34
statements
under
this
section
and
other
budget
documents
for
35
-43-
LSB
2550XC
(7)
90
md/jh
43/
75
S.F.
_____
prior
fiscal
years.
1
c.
Proof
of
mailing
shall
be
maintained
by
the
county
2
auditor.
3
3.
The
department
of
management
shall
prescribe
the
form
for
4
the
report
required
under
subsection
2,
paragraph
“a”
,
and
the
5
statements
required
to
be
mailed
under
subsection
2,
paragraph
6
“b”
.
7
4.
a.
Each
political
subdivision
shall
set
a
time
and
place
8
for
a
public
hearing
on
the
political
subdivision’s
proposed
9
property
tax
amount
for
the
budget
year
and
the
political
10
subdivision’s
information
included
in
the
statements
under
11
subsection
2.
The
date
of
the
political
subdivision’s
public
12
hearing
shall
not
be
on
the
same
date
of
the
public
hearing
13
under
this
section
of
another
political
subdivision
with
which
14
the
political
subdivision
shares
territory.
At
the
hearing,
15
the
governing
body
of
the
political
subdivision
shall
receive
16
oral
or
written
testimony
from
any
resident
or
property
owner
17
of
the
political
subdivision.
This
public
hearing
shall
be
18
separate
from
any
other
meeting
of
the
governing
body
of
the
19
political
subdivision,
including
any
other
meeting
or
public
20
hearing
relating
to
the
political
subdivision’s
budget,
and
21
other
business
of
the
political
subdivision
that
is
not
related
22
to
the
proposed
property
tax
amounts
and
the
information
in
the
23
statements
shall
not
be
conducted
at
the
public
hearing.
After
24
all
testimony
has
been
received
and
considered,
the
governing
25
body
may
decrease,
but
not
increase,
the
proposed
property
tax
26
amount
to
be
included
in
the
political
subdivision’s
budget.
27
b.
The
political
subdivision
shall
also
publish
notice
28
of
the
hearing
not
less
than
ten
nor
more
than
twenty
days
29
prior
to
the
hearing
in
a
newspaper
published
in
the
political
30
subdivision,
if
any,
and
if
not,
then
in
a
newspaper
of
general
31
circulation
in
the
political
subdivision.
32
c.
Notice
of
the
hearing
shall
also
be
posted
and
clearly
33
identified
on
the
political
subdivision’s
internet
site
34
for
public
viewing
beginning
on
the
date
of
the
newspaper
35
-44-
LSB
2550XC
(7)
90
md/jh
44/
75
S.F.
_____
publication
and
shall
be
maintained
on
the
political
1
subdivision’s
internet
site
with
all
such
prior
year
notices
2
and
copies
of
the
statements
mailed
under
subsection
2.
3
Additionally,
if
the
political
subdivision
maintains
a
social
4
media
account
on
one
or
more
social
media
applications,
the
5
public
hearing
notice
or
an
electronic
link
to
the
public
6
hearing
notice
shall
be
posted
on
each
such
account
on
the
same
7
day
as
the
publication
of
the
notice.
8
Sec.
98.
Section
24.3,
unnumbered
paragraph
1,
Code
2023,
9
is
amended
to
read
as
follows:
10
A
municipality
shall
not
certify
or
levy
in
any
fiscal
year
11
any
tax
on
property
subject
to
taxation
unless
and
until
the
12
following
estimates
have
been
made,
filed,
and
considered,
13
and
for
school
districts,
the
individual
statements
have
been
14
mailed
and
public
hearings
held,
as
provided
in
this
chapter
:
15
Sec.
99.
Section
24.10,
Code
2023,
is
amended
to
read
as
16
follows:
17
24.10
Levies
void.
18
The
verified
proof
of
the
publication
of
the
notice
19
under
section
24.9
shall
be
filed
and
verified
proof
of
the
20
mailing
of
individual
statements
under
section
24.2A
shall
be
21
established
in
the
office
of
the
county
auditor
and
preserved
22
by
the
auditor.
A
levy
shall
not
be
valid
unless
and
until
23
that
notice
is
such
notices
are
published
,
mailed,
and
filed.
24
However,
failure
of
an
owner
or
taxpayer
to
receive
a
statement
25
under
section
24.2A
shall
not
invalidate
a
levy.
26
Sec.
100.
Section
24.17,
subsection
1,
Code
2023,
is
amended
27
to
read
as
follows:
28
1.
The
local
budgets
of
the
various
political
subdivisions
29
shall
be
certified
by
the
chairperson
of
the
certifying
board
30
or
levying
board,
as
the
case
may
be,
in
duplicate
to
the
31
county
auditor
not
later
than
March
15
of
each
year
on
forms,
32
and
pursuant
to
instructions,
prescribed
by
the
department
33
of
management.
However,
if
the
political
subdivision
is
a
34
county
,
or
a
city,
its
budget
shall
be
certified
not
later
than
35
-45-
LSB
2550XC
(7)
90
md/jh
45/
75
S.F.
_____
March
31
of
each
year,
and
if
the
political
subdivision
is
or
a
1
school
district,
as
defined
in
section
257.2
,
its
budget
shall
2
be
certified
not
later
than
April
15
of
each
year.
3
Sec.
101.
Section
24.27,
subsection
1,
Code
2023,
is
amended
4
to
read
as
follows:
5
1.
Not
later
than
March
25,
or
April
10
for
a
county
or
a
6
city,
or
April
25
if
the
municipality
is
a
county,
city,
or
7
school
district,
a
number
of
persons
in
any
municipality
equal
8
to
one-fourth
of
one
percent
of
those
voting
for
the
office
of
9
governor,
at
the
last
general
election
in
the
municipality,
10
but
the
number
shall
not
be
less
than
ten,
and
the
number
11
need
not
be
more
than
one
hundred
persons,
who
are
affected
12
by
any
proposed
budget,
expenditure
or
tax
levy,
or
by
any
13
item
thereof,
may
appeal
from
any
decision
of
the
certifying
14
board
or
the
levying
board
by
filing
with
the
county
auditor
15
of
the
county
in
which
the
municipal
corporation
is
located,
a
16
written
protest
setting
forth
their
objections
to
the
budget,
17
expenditure
or
tax
levy,
or
to
one
or
more
items
thereof,
and
18
the
grounds
for
their
objections.
If
a
budget
is
certified
19
after
March
15,
or
March
31
in
the
case
of
a
county
or
a
city,
20
or
April
15
in
the
case
of
a
county,
city,
or
school
district,
21
all
appeal
time
limits
shall
be
extended
to
correspond
to
22
allowances
for
a
timely
filing.
23
Sec.
102.
Section
24.48,
subsection
4,
Code
2023,
is
amended
24
to
read
as
follows:
25
4.
The
city
finance
committee
shall
have
officially
26
notified
any
city
of
its
approval,
modification
or
rejection
27
of
the
city’s
appeal
of
the
decision
of
the
director
of
the
28
department
of
management
regarding
a
city’s
request
for
a
29
suspension
of
the
statutory
property
tax
levy
limitation
prior
30
to
thirty-five
days
before
March
31
April
15
.
31
Sec.
103.
Section
331.422,
unnumbered
paragraph
1,
Code
32
2023,
is
amended
to
read
as
follows:
33
Subject
to
this
section
and
sections
331.423
through
331.426
34
or
as
otherwise
provided
by
state
law,
the
board
of
each
county
35
-46-
LSB
2550XC
(7)
90
md/jh
46/
75
S.F.
_____
shall
certify
property
taxes
annually
at
its
March
April
1
session
to
be
levied
for
county
purposes
as
follows:
2
Sec.
104.
Section
331.434,
unnumbered
paragraph
1,
Code
3
2023,
is
amended
to
read
as
follows:
4
Annually,
the
board
of
each
county,
subject
to
section
5
331.403,
subsection
4
,
sections
331.423
through
331.426
,
6
section
331.433A
,
the
applicable
portions
of
chapter
24,
and
7
other
applicable
state
law,
shall
prepare
and
adopt
a
budget,
8
certify
taxes,
and
provide
appropriations
as
follows:
9
Sec.
105.
Section
331.434,
subsection
3,
Code
2023,
is
10
amended
to
read
as
follows:
11
3.
Following,
and
not
until,
adoption
of
the
resolution
12
under
section
331.433A
,
the
requirements
of
section
24.2A
are
13
completed,
the
board
shall
set
a
time
and
place
for
a
public
14
hearing
on
the
budget
before
the
final
certification
date
and
15
shall
publish
notice
of
the
hearing
not
less
than
ten
nor
more
16
than
twenty
days
prior
to
the
hearing
in
the
county
newspapers
17
selected
under
chapter
349
.
A
summary
of
the
proposed
budget
18
and
a
description
of
the
procedure
for
protesting
the
county
19
budget
under
section
331.436
,
in
the
form
prescribed
by
the
20
director
of
the
department
of
management,
shall
be
included
21
in
the
notice.
Proof
of
publication
of
the
notice
under
this
22
subsection
3
and
a
copy
of
the
resolution
adopted
under
section
23
331.433A
shall
be
filed
with
and
preserved
by
the
county
24
auditor.
A
levy
is
not
valid
unless
and
until
the
notice
is
25
published
and
the
notice
and
resolution
adopted
under
section
26
331.433A
are
filed
individual
statements
under
section
24.2A
27
are
mailed
.
The
department
of
management
shall
prescribe
the
28
form
for
the
public
hearing
notice
for
use
by
counties.
29
Sec.
106.
Section
331.434,
subsection
5,
paragraph
a,
Code
30
2023,
is
amended
to
read
as
follows:
31
a.
After
the
hearing,
the
board
shall
adopt
by
resolution
32
a
budget
and
certificate
of
taxes
for
the
next
fiscal
year
33
and
shall
direct
the
auditor
to
properly
certify
and
file
the
34
budget
and
certificate
of
taxes
as
adopted.
The
board
shall
35
-47-
LSB
2550XC
(7)
90
md/jh
47/
75
S.F.
_____
not
adopt
a
tax
in
excess
of
the
estimate
published
or
the
1
applicable
amounts
specified
in
the
resolution
adopted
under
2
section
331.433A
,
except
a
tax
which
is
approved
by
a
vote
of
3
the
people,
and
a
greater
tax
than
that
adopted
shall
not
be
4
levied
or
collected.
A
county
budget
and
certificate
of
taxes
5
adopted
for
the
following
fiscal
year
becomes
effective
on
the
6
first
day
of
that
year.
7
Sec.
107.
Section
331.434,
subsection
7,
Code
2023,
is
8
amended
to
read
as
follows:
9
7.
Taxes
levied
by
a
county
whose
budget
is
certified
after
10
March
31
April
15
shall
be
limited
to
the
prior
year’s
budget
11
amount.
However,
this
penalty
may
be
waived
by
the
director
12
of
the
department
of
management
if
the
county
demonstrates
13
that
the
March
31
deadline
was
missed
because
of
circumstances
14
beyond
the
control
of
the
county.
15
Sec.
108.
Section
331.435,
subsection
2,
Code
2023,
is
16
amended
to
read
as
follows:
17
2.
The
board
shall
prepare
and
adopt
a
budget
amendment
in
18
the
same
manner
as
the
original
budget
as
provided
in
section
19
331.434
,
but
excluding
the
requirements
for
adoption
of
the
20
resolution
under
section
331.433A
mailing
individual
statements
21
under
section
24.2A
,
and
the
amendment
is
subject
to
protest
as
22
provided
in
section
331.436
,
except
that
the
director
of
the
23
department
of
management
may
by
rule
provide
that
amendments
24
of
certain
types
or
up
to
certain
amounts
may
be
made
without
25
public
hearing
and
without
being
subject
to
protest.
A
county
26
budget
for
the
ensuing
fiscal
year
shall
be
amended
by
May
31
27
to
allow
time
for
a
protest
hearing
to
be
held
and
a
decision
28
rendered
before
June
30.
An
amendment
of
a
budget
after
May
29
31
which
is
properly
appealed
but
without
adequate
time
for
30
hearing
and
decision
before
June
30
is
void.
31
Sec.
109.
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
-48-
LSB
2550XC
(7)
90
md/jh
48/
75
S.F.
_____
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.
110.
Section
384.2,
subsection
1,
Code
2023,
is
amended
6
to
read
as
follows:
7
1.
Except
as
otherwise
provided
for
special
charter
cities,
8
a
city’s
fiscal
year
shall
be
as
provided
in
section
24.2,
9
subsection
3
.
All
city
property
taxes
must
be
certified
by
10
a
city
to
the
county
auditor
on
or
before
March
31
April
11
15
of
each
year,
unless
otherwise
provided
by
state
law.
12
However,
municipal
utilities,
if
not
supported
by
taxation
13
or
the
proceeds
of
outstanding
indebtedness
payable
from
14
taxes
may,
with
the
council’s
consent,
choose
to
operate
on
a
15
fiscal
year
which
is
the
calendar
year.
The
receipt
by
the
16
utility
of
payments
from
other
governmental
funds
for
public
17
fire
protection,
street
lighting,
or
other
public
use
of
the
18
utility’s
services
shall
not
be
deemed
support
by
taxation.
19
After
notice
and
hearing
in
the
same
manner
as
required
for
the
20
city’s
regular
budget
under
section
384.16
,
the
utility
budget
21
must
be
approved
by
resolution
of
the
council
not
later
than
22
twenty
days
prior
to
the
beginning
of
the
calendar
year
for
23
which
the
budget
applies.
24
Sec.
111.
Section
384.16,
unnumbered
paragraph
1,
Code
25
2023,
is
amended
to
read
as
follows:
26
Annually,
a
city
that
has
satisfied
the
requirements
of
27
section
384.15A
and
section
384.22,
subsection
3
,
and
the
28
applicable
portions
of
chapter
24,
shall
prepare
and
adopt
a
29
budget,
and
shall
certify
taxes
as
follows:
30
Sec.
112.
Section
384.16,
subsections
3,
5,
and
6,
Code
31
2023,
are
amended
to
read
as
follows:
32
3.
Following,
and
not
until,
adoption
of
the
resolution
33
under
section
384.15A
,
requirements
of
section
24.2A
are
34
completed,
the
council
shall
set
a
time
and
place
for
public
35
-49-
LSB
2550XC
(7)
90
md/jh
49/
75
S.F.
_____
hearing
on
the
budget
before
the
final
certification
date
and
1
shall
publish
notice
of
the
hearing
not
less
than
ten
nor
more
2
than
twenty
days
before
the
hearing
in
a
newspaper
published
3
at
least
once
weekly
and
having
general
circulation
in
the
4
city.
However,
if
the
city
has
a
population
of
two
hundred
5
or
less,
publication
may
be
made
by
posting
in
three
public
6
places
in
the
city.
A
summary
of
the
proposed
budget
and
a
7
description
of
the
procedure
for
protesting
the
city
budget
8
under
section
384.19
,
in
the
form
prescribed
by
the
director
of
9
the
department
of
management,
shall
be
included
in
the
notice.
10
Proof
of
publication
of
the
notice
under
this
subsection
3
and
11
a
copy
of
the
resolution
adopted
under
section
384.15A
must
be
12
filed
with
the
county
auditor.
The
department
of
management
13
shall
prescribe
the
form
for
the
public
hearing
notice
for
use
14
by
cities.
15
5.
After
the
hearing,
the
council
shall
adopt
by
resolution
16
a
budget
for
at
least
the
next
fiscal
year,
and
the
clerk
17
shall
certify
the
necessary
tax
levy
for
the
next
fiscal
year
18
to
the
county
auditor
and
the
county
board
of
supervisors.
19
The
tax
levy
certified
may
be
less
than
but
not
more
than
20
the
amount
estimated
in
the
proposed
budget
submitted
at
21
the
final
hearing
or
the
applicable
amount
specified
in
the
22
resolution
adopted
under
section
384.15A
,
unless
an
additional
23
tax
levy
is
approved
at
a
city
election.
Two
copies
each
of
24
the
detailed
budget
as
adopted
and
of
the
tax
certificate
must
25
be
transmitted
to
the
county
auditor,
who
shall
complete
the
26
certificates
and
transmit
a
copy
of
each
to
the
department
of
27
management.
28
6.
Taxes
levied
by
a
city
whose
budget
is
certified
after
29
March
31
April
15
shall
be
limited
to
the
prior
year’s
budget
30
amount.
However,
this
penalty
may
be
waived
by
the
director
of
31
the
department
of
management
if
the
city
demonstrates
that
the
32
March
31
deadline
was
missed
because
of
circumstances
beyond
33
the
control
of
the
city.
34
Sec.
113.
Section
384.17,
Code
2023,
is
amended
to
read
as
35
-50-
LSB
2550XC
(7)
90
md/jh
50/
75
S.F.
_____
follows:
1
384.17
Levy
by
county.
2
At
the
time
required
by
law,
the
county
board
of
supervisors
3
shall
levy
the
taxes
necessary
for
each
city
fund
for
the
4
following
fiscal
year.
The
levy
must
be
as
shown
in
the
5
adopted
city
budget
and
as
certified
by
the
clerk,
subject
to
6
any
changes
made
after
a
protest
hearing,
and
any
additional
7
tax
rates
approved
at
a
city
election.
A
city
levy
is
not
valid
8
until
proof
of
publication
or
posting
of
notice
of
a
budget
9
hearing
under
section
384.16,
subsection
3
,
and
the
notice
and
10
resolution
adopted
under
section
384.15A
are
is
filed
with
11
the
county
auditor
and
individual
statements
are
mailed
under
12
section
24.2A
.
13
Sec.
114.
Section
384.18,
subsection
2,
Code
2023,
is
14
amended
to
read
as
follows:
15
2.
A
budget
amendment
must
be
prepared
and
adopted
in
the
16
same
manner
as
the
original
budget,
as
provided
in
section
17
384.16
,
excluding
the
requirement
for
the
mailing
of
individual
18
statements
under
section
24.2A,
and
is
subject
to
protest
as
19
provided
in
section
384.19
,
except
that
the
committee
may
by
20
rule
provide
that
amendments
of
certain
types
or
up
to
certain
21
amounts
may
be
made
without
public
hearing
and
without
being
22
subject
to
protest.
A
city
budget
shall
be
amended
by
May
23
31
of
the
current
fiscal
year
to
allow
time
for
a
protest
24
hearing
to
be
held
and
a
decision
rendered
before
June
30.
The
25
amendment
of
a
budget
after
May
31,
which
is
properly
appealed
26
but
without
adequate
time
for
hearing
and
decision
before
June
27
30
is
void.
28
Sec.
115.
REPEAL.
Sections
331.433A
and
384.15A,
Code
2023,
29
are
repealed.
30
Sec.
116.
IMPLEMENTATION.
Section
25B.2,
subsection
3,
31
shall
not
apply
to
this
division
of
this
Act.
32
Sec.
117.
APPLICABILITY.
This
division
of
this
Act
applies
33
to
school
district,
county,
and
city
budgets
for
fiscal
years
34
beginning
on
or
after
July
1,
2024.
35
-51-
LSB
2550XC
(7)
90
md/jh
51/
75
S.F.
_____
DIVISION
XIV
1
DRIVER’S
LICENSES
AND
NONOPERATOR’S
IDENTIFICATION
CARDS
2
Sec.
118.
Section
321M.9,
subsection
1,
paragraph
a,
Code
3
2023,
is
amended
by
adding
the
following
new
subparagraph:
4
NEW
SUBPARAGRAPH
.
(4)
The
ten-dollar
convenience
fee
5
collected
pursuant
to
subsection
1A.
6
Sec.
119.
Section
321M.9,
Code
2023,
is
amended
by
adding
7
the
following
new
subsection:
8
NEW
SUBSECTION
.
1A.
Convenience
fee.
A
county
authorized
9
to
issue
driver’s
licenses
under
this
chapter
may
charge,
in
10
addition
to
any
other
fee
imposed
by
law,
a
convenience
fee
for
11
the
issuance
or
renewal
of
a
driver’s
license
or
nonoperator’s
12
identification
card
to
a
person
who
is
not
a
resident
of
the
13
county,
unless
that
person
pays
property
tax
to
the
county
14
and
provides
proof
of
payment
such
as
a
receipt
as
provided
15
in
section
445.5,
subsection
6,
or
another
form
of
proof
as
16
determined
by
the
county.
The
convenience
fee
shall
be
ten
17
dollars.
18
DIVISION
XV
19
WRITING
FEES
20
Sec.
120.
Section
321G.27,
subsection
1,
paragraphs
a,
b,
21
and
c,
Code
2023,
are
amended
by
striking
the
paragraphs.
22
Sec.
121.
Section
321G.27,
subsection
1,
Code
2023,
is
23
amended
by
adding
the
following
new
paragraph:
24
NEW
PARAGRAPH
.
0d.
The
county
recorder
shall
collect
25
a
writing
fee
of
two
dollars
for
each
privilege
under
this
26
chapter.
27
Sec.
122.
Section
321G.29,
subsection
3,
Code
2023,
is
28
amended
to
read
as
follows:
29
3.
An
owner
of
a
snowmobile
shall
apply
to
the
county
30
recorder
for
issuance
of
a
certificate
of
title
within
thirty
31
days
after
acquisition.
The
application
shall
be
on
forms
32
the
department
prescribes
and
accompanied
by
the
required
fee
33
specified
in
section
321G.30
and
the
writing
fee
specified
in
34
section
321G.27
.
The
application
shall
include
a
certification
35
-52-
LSB
2550XC
(7)
90
md/jh
52/
75
S.F.
_____
signed
in
writing
containing
substantially
the
representation
1
that
statements
made
are
true
and
correct
to
the
best
of
the
2
applicant’s
knowledge,
information,
and
belief,
under
penalty
3
of
perjury.
The
application
shall
contain
the
date
of
sale
4
and
gross
price
of
the
snowmobile
or
the
fair
market
value
if
5
no
sale
immediately
preceded
the
transfer
and
any
additional
6
information
the
department
requires.
If
the
application
is
7
made
for
a
snowmobile
last
previously
registered
or
titled
in
8
another
state
or
foreign
country,
the
application
shall
contain
9
this
information
and
any
other
information
the
department
10
requires.
11
Sec.
123.
Section
321G.31,
Code
2023,
is
amended
to
read
as
12
follows:
13
321G.31
Transfer
or
repossession
by
operation
of
law.
14
1.
If
ownership
of
a
snowmobile
is
transferred
by
15
operation
of
law,
such
as
by
inheritance,
order
in
bankruptcy,
16
insolvency,
replevin,
or
execution
sale,
the
transferee,
within
17
thirty
days
after
acquiring
the
right
to
possession
of
the
18
snowmobile,
shall
mail
or
deliver
to
the
county
recorder
of
19
the
transferee’s
county
of
residence
satisfactory
proof
of
20
ownership
as
the
county
recorder
requires,
together
with
an
21
application
for
a
new
certificate
of
title,
and
the
required
22
fee
,
plus
the
writing
fee
specified
in
section
321G.27
.
23
However,
if
the
transferee
is
the
surviving
spouse
of
the
24
deceased
owner,
the
county
recorder
shall
waive
the
required
25
fee
fees
.
26
2.
If
a
lienholder
repossesses
a
snowmobile
by
operation
of
27
law
and
holds
it
for
resale,
the
lienholder
shall
secure
a
new
28
certificate
of
title
and
shall
pay
the
required
fee
,
plus
the
29
writing
fee
specified
in
section
321G.27
.
30
Sec.
124.
Section
321G.32,
subsection
1,
Code
2023,
is
31
amended
by
adding
the
following
new
paragraph:
32
NEW
PARAGRAPH
.
c.
The
application
shall
be
accompanied
by
33
the
writing
fee
specified
in
section
321G.27.
34
Sec.
125.
Section
321I.29,
subsection
1,
paragraphs
a,
b,
35
-53-
LSB
2550XC
(7)
90
md/jh
53/
75
S.F.
_____
and
c,
Code
2023,
are
amended
by
striking
the
paragraphs.
1
Sec.
126.
Section
321I.29,
subsection
1,
Code
2023,
is
2
amended
by
adding
the
following
new
paragraph:
3
NEW
PARAGRAPH
.
0d.
The
county
recorder
shall
collect
4
a
writing
fee
of
two
dollars
for
each
privilege
under
this
5
chapter.
6
Sec.
127.
Section
321I.31,
subsection
3,
Code
2023,
is
7
amended
to
read
as
follows:
8
3.
An
owner
of
an
all-terrain
vehicle
shall
apply
to
9
the
county
recorder
for
issuance
of
a
certificate
of
title
10
within
thirty
days
after
acquisition.
The
application
shall
11
be
on
forms
the
department
prescribes
and
accompanied
by
the
12
required
fee
specified
in
section
321I.32
and
the
writing
fee
13
specified
in
section
321I.29
.
The
application
shall
include
a
14
certification
signed
in
writing
containing
substantially
the
15
representation
that
statements
made
are
true
and
correct
to
the
16
best
of
the
applicant’s
knowledge,
information,
and
belief,
17
under
penalty
of
perjury.
The
application
shall
contain
the
18
date
of
sale
and
gross
price
of
the
all-terrain
vehicle
or
the
19
fair
market
value
if
no
sale
immediately
preceded
the
transfer
20
and
any
additional
information
the
department
requires.
If
the
21
application
is
made
for
an
all-terrain
vehicle
last
previously
22
registered
or
titled
in
another
state
or
foreign
country,
23
the
application
shall
contain
this
information
and
any
other
24
information
the
department
requires.
25
Sec.
128.
Section
321I.33,
Code
2023,
is
amended
to
read
as
26
follows:
27
321I.33
Transfer
or
repossession
by
operation
of
law.
28
1.
If
ownership
of
an
all-terrain
vehicle
is
transferred
by
29
operation
of
law,
such
as
by
inheritance,
order
in
bankruptcy,
30
insolvency,
replevin,
or
execution
sale,
the
transferee,
31
within
thirty
days
after
acquiring
the
right
to
possession
of
32
the
all-terrain
vehicle,
shall
mail
or
deliver
to
the
county
33
recorder
of
the
transferee’s
county
of
residence
satisfactory
34
proof
of
ownership
as
the
county
recorder
requires,
together
35
-54-
LSB
2550XC
(7)
90
md/jh
54/
75
S.F.
_____
with
an
application
for
a
new
certificate
of
title,
and
1
the
required
fee
,
plus
the
writing
fee
specified
in
section
2
321I.29
.
However,
if
the
transferee
is
the
surviving
spouse
3
of
the
deceased
owner,
the
county
recorder
shall
waive
the
4
required
fee
fees
.
5
2.
If
a
lienholder
repossesses
an
all-terrain
vehicle
by
6
operation
of
law
and
holds
it
for
resale,
the
lienholder
shall
7
secure
a
new
certificate
of
title
and
shall
pay
the
required
8
fee
,
plus
the
writing
fee
specified
in
section
321I.29
.
9
Sec.
129.
Section
321I.34,
subsection
1,
Code
2023,
is
10
amended
by
adding
the
following
new
paragraph:
11
NEW
PARAGRAPH
.
c.
The
application
shall
be
accompanied
by
12
the
writing
fee
specified
in
section
321I.29.
13
Sec.
130.
Section
462A.53,
Code
2023,
is
amended
to
read
as
14
follows:
15
462A.53
Amount
of
writing
fees.
16
A
writing
fee
of
one
dollar
and
twenty-five
cents
two
dollars
17
for
each
privilege
shall
be
collected
by
the
county
recorder.
18
Sec.
131.
Section
462A.77,
subsection
4,
Code
2023,
is
19
amended
to
read
as
follows:
20
4.
Every
owner
of
a
vessel
subject
to
titling
under
this
21
chapter
shall
apply
to
the
county
recorder
for
issuance
of
a
22
certificate
of
title
for
the
vessel
within
thirty
days
after
23
acquisition.
The
application
shall
be
on
forms
the
department
24
prescribes,
and
accompanied
by
the
required
fee
specified
25
in
section
462A.78
and
the
writing
fee
specified
in
section
26
462A.53
.
The
application
shall
be
signed
and
shall
include
a
27
certification
signed
in
writing
containing
substantially
the
28
representation
that
statements
made
are
true
and
correct
to
the
29
best
of
the
applicant’s
knowledge,
information,
and
belief,
30
under
penalty
of
perjury.
The
application
shall
contain
31
the
date
of
sale
and
gross
price
of
the
vessel
or
the
fair
32
market
value
if
no
sale
immediately
preceded
the
transfer,
and
33
any
additional
information
the
department
requires.
If
the
34
application
is
made
for
a
vessel
last
previously
registered
or
35
-55-
LSB
2550XC
(7)
90
md/jh
55/
75
S.F.
_____
titled
in
another
state
or
foreign
country,
it
shall
contain
1
this
information
and
any
other
information
the
department
2
requires.
3
Sec.
132.
Section
462A.82,
subsections
1
and
2,
Code
2023,
4
are
amended
to
read
as
follows:
5
1.
If
ownership
of
a
vessel
is
transferred
by
operation
of
6
law,
such
as
by
inheritance,
order
in
bankruptcy,
insolvency,
7
replevin,
execution
sale,
or
in
compliance
with
section
578A.7
,
8
the
transferee,
within
thirty
days
after
acquiring
the
right
9
to
possession
of
the
vessel
by
operation
of
law,
shall
mail
or
10
deliver
to
the
county
recorder
satisfactory
proof
of
ownership
11
as
the
county
recorder
requires,
together
with
an
application
12
for
a
new
certificate
of
title,
and
the
required
fee
,
plus
the
13
writing
fee
specified
in
section
462A.53
.
However,
if
the
14
transferee
is
the
surviving
spouse
of
the
deceased
owner,
the
15
county
recorder
shall
waive
the
required
fee
fees
.
A
title
tax
16
is
not
required
on
these
transactions.
17
2.
If
a
lienholder
repossesses
a
vessel
by
operation
of
18
law
and
holds
it
for
resale,
the
lienholder
shall
secure
a
new
19
certificate
of
title
and
shall
pay
the
required
fee
,
plus
the
20
writing
fee
specified
in
section
462A.53
.
21
Sec.
133.
Section
462A.84,
subsection
1,
Code
2023,
is
22
amended
by
adding
the
following
new
paragraph:
23
NEW
PARAGRAPH
.
c.
The
application
shall
be
accompanied
by
24
the
writing
fee
specified
in
section
462A.53.
25
EXPLANATION
26
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
27
the
explanation’s
substance
by
the
members
of
the
general
assembly.
28
This
bill
relates
to
local
government
property
taxes,
29
financial
authority,
and
budgets,
requires
certain
information
30
related
to
property
taxation
to
be
provided
to
property
31
owners
and
taxpayers,
modifies
provisions
relating
to
fees
32
for
driver’s
licenses
and
nonoperator’s
identification
cards,
33
modifying
provisions
relating
to
certain
writing
fees,
and
34
modifies
certain
transit
funding,
property
tax
credits
and
35
-56-
LSB
2550XC
(7)
90
md/jh
56/
75
S.F.
_____
exemptions,
and
appropriations.
1
DIVISION
I
——
COUNTY
PROPERTY
TAXES
AND
BUDGETS.
Code
2
section
331.301(10)
governs
a
county’s
authority
to
enter
into
3
leases
and
lease-purchase
contracts
and,
in
part,
subjects
4
leases
and
lease-purchase
agreements
for
real
property
to
5
procedures
for
approval
at
an
election
following
a
petition
6
if
the
principal
amount
of
the
contract
exceeds
specified
7
thresholds
categorized
by
county
population.
The
bill
8
increases
the
thresholds
for
each
category
by
30
percent.
9
The
bill
similarly
increases
a
threshold
relating
to
when
a
10
lease
or
lease-purchase
contract
is
not
subject
to
approval
11
procedures
similar
to
essential
county
purposes
bonds.
12
Code
section
331.402(3)
governs
a
county’s
authority
13
to
enter
into
loan
agreements
and,
in
part,
subjects
loan
14
agreements
for
real
property
to
procedures
for
approval
at
15
an
election
following
a
petition
if
the
principal
amount
of
16
the
contract
exceeds
specified
thresholds
categorized
by
17
county
population.
The
bill
increases
the
thresholds
for
each
18
category
by
30
percent.
19
Code
section
331.403
requires
each
county
to
prepare
and
20
file
an
annual
financial
report.
The
bill
requires
that
21
beginning
with
the
annual
financial
report
filed
by
December
22
1,
2024,
each
such
report
shall
include
a
list
of
bonds,
23
notes,
or
other
obligations
issued
by
the
county
during
the
24
preceding
fiscal
year
payable
from
any
source,
including
the
25
amount
of
the
issuance,
the
project
or
purpose
of
the
issuance,
26
whether
the
issuance
was
approved
at
election,
eligible
to
27
be
subject
to
a
petition
for
an
election,
or
was
exempt
from
28
approval
at
election
as
the
result
of
statutory
exclusions
29
based
on
population
of
the
county
or
amount
of
the
issuance,
30
and
identification
of
issuances
from
the
fiscal
year
or
prior
31
fiscal
years
related
to
the
same
project
or
purpose.
32
Code
section
331.423
establishes
a
levy
rate
limitation
33
for
the
general
county
services
levy
of
$3.50
per
$1,000
34
of
assessed
value
of
taxable
property
in
the
county
and
a
35
-57-
LSB
2550XC
(7)
90
md/jh
57/
75
S.F.
_____
limitation
for
the
rural
county
services
levy
of
$3.95
per
1
$1,000
of
assessed
value
of
taxable
property
in
the
county.
2
The
bill
modifies
the
general
county
services
levy
rate
3
limitation
for
the
fiscal
year
beginning
July
1,
2024,
to
4
be
a
levy
rate
not
to
exceed
the
sum
of
$3.50
plus
the
levy
5
rate
for
general
county
services
under
Code
section
331.426,
6
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
The
7
bill
then
provides
that
for
each
fiscal
year
beginning
on
or
8
after
July
1,
2025,
the
general
county
services
levy
rate
9
limitation
is
the
greater
of
$3.50
per
$1,000
of
taxable
value
10
and
the
limitation
determined
for
the
preceding
fiscal
year,
11
as
adjusted
under
the
bill.
If
the
total
assessed
value
used
12
to
calculate
taxes
for
general
county
services
for
the
budget
13
year
exceeds
103.25
percent
of
the
total
assessed
value
used
14
to
calculate
taxes
for
the
current
fiscal
year,
the
levy
rate
15
amount
per
$1,000
for
the
preceding
fiscal
year,
if
applicable,
16
shall
be
reduced
to
a
rate
that
is
equal
to
1,000
multiplied
17
by
the
quotient
of
the
current
fiscal
year’s
actual
property
18
tax
dollars
certified
for
levy
divided
by
103.25
percent
of
the
19
total
assessed
value
used
to
calculate
taxes
for
the
current
20
fiscal
year.
21
In
addition
to
that
levy
limitation,
for
fiscal
years
22
beginning
on
or
after
July
1,
2025,
if
the
county’s
actual
23
levy
rate
for
general
county
services
for
the
current
fiscal
24
year
is
$3.50
or
less
per
$1,000
of
assessed
value
and
the
25
total
assessed
value
used
to
calculate
taxes
for
the
budget
26
year
exceeds
102.5
percent
of
the
total
assessed
value
used
to
27
calculate
taxes
for
the
current
fiscal
year,
the
levy
rate
for
28
general
county
services
for
the
budget
year
shall
not
exceed
29
the
rate
per
$1,000
of
assessed
value
that
is
equal
to
1,000
30
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
31
property
tax
dollars
certified
for
levy
for
general
county
32
services
divided
by
102.5
percent
of
the
total
assessed
value
33
used
to
calculate
taxes
for
the
current
fiscal
year.
34
The
bill
similarly
modifies
the
maximum
levy
rate
for
rural
35
-58-
LSB
2550XC
(7)
90
md/jh
58/
75
S.F.
_____
county
services
for
the
fiscal
year
beginning
July
1,
2024,
to
1
be
a
levy
rate
equal
to
the
sum
of
$3.95
plus
the
rate
levied
2
for
rural
county
services
under
section
331.426,
Code
2023,
for
3
the
fiscal
year
beginning
July
1,
2023.
For
each
fiscal
year
4
beginning
on
or
after
July
1,
2025,
the
maximum
levy
rate
is
5
the
greater
of
$3.95
and
the
levy
rate
for
the
preceding
fiscal
6
year
as
adjusted
under
the
bill.
The
bill
provides
that
if
the
7
total
assessed
value
used
to
calculate
taxes
for
rural
county
8
services
for
the
budget
year
exceeds
103.25
percent
of
the
9
total
assessed
value
used
to
calculate
taxes
for
the
current
10
fiscal
year,
the
levy
rate,
as
previously
adjusted
under
the
11
bill,
if
applicable,
shall
be
reduced
to
a
rate
that
is
equal
12
to
1,000
multiplied
by
the
quotient
of
the
current
fiscal
13
year’s
actual
property
tax
dollars
certified
for
levy
for
rural
14
county
services
divided
by
103.25
percent
of
the
total
assessed
15
value
used
to
calculate
taxes
for
the
current
fiscal
year.
16
In
addition
to
that
levy
limitation,
for
fiscal
years
17
beginning
on
or
after
July
1,
2025,
if
the
county’s
actual
18
levy
rate
for
rural
county
services
for
the
current
fiscal
19
year
is
$3.95
or
less
per
$1,000
of
assessed
value
and
the
20
total
assessed
value
used
to
calculate
taxes
for
the
budget
21
year
exceeds
102.5
percent
of
the
total
assessed
value
used
22
to
calculate
taxes
for
the
current
fiscal
year,
the
levy
23
rate
for
rural
county
services
for
the
budget
year
shall
not
24
exceed
the
rate
per
$1,000
of
assessed
value
that
is
equal
to
25
1,000
multiplied
by
the
quotient
of
the
current
fiscal
year’s
26
actual
property
tax
dollars
certified
for
levy
for
rural
county
27
services
divided
by
102.5
percent
of
the
total
assessed
value
28
used
to
calculate
taxes
for
the
current
fiscal
year.
29
Code
section
331.426
authorizes
a
county
experiencing
30
unusual
circumstances,
including
increases
in
population,
31
natural
disaster
or
emergency,
problems
relating
to
major
32
new
functions
required
by
state
law,
staffing
problems,
need
33
for
additional
moneys
to
continue
certain
programs,
need
for
34
new
county
programs
that
provide
a
substantial
benefit
to
35
-59-
LSB
2550XC
(7)
90
md/jh
59/
75
S.F.
_____
residents,
and
reduced
or
unusually
low
growth
rate
in
the
1
county,
to
levy
additional
property
taxes
for
general
county
2
services
or
rural
county
services.
If
the
county
imposed
such
3
levies
in
the
fiscal
year
beginning
July
1,
2023,
the
bill
4
increases
the
county’s
applicable
general
services
levy
rate
5
authority
by
such
levy
rate
amounts
as
previously
described.
6
The
bill
repeals
Code
section
331.426.
7
Code
section
331.425
provides
that
a
board
of
supervisors
8
may
certify
an
addition
to
a
levy
in
excess
of
the
amounts
9
otherwise
permitted
under
Code
sections
331.423,
331.424,
and
10
331.426
if
the
proposition
to
certify
an
addition
to
a
levy
11
has
been
submitted
at
a
special
levy
election
and
received
12
a
favorable
majority
of
the
votes
cast
on
the
proposition.
13
The
bill
removes
reference
to
Code
section
331.426,
which
is
14
repealed
in
the
bill,
and
provides
that
if
the
addition
to
15
a
levy
approved
under
Code
section
331.425
is
due
to
unusual
16
circumstances
resulting
from
the
following,
the
duration
of
17
such
approval
at
election
shall
not
exceed
the
following
period
18
of
years:
(1)
unusual
problems
relating
to
major
new
functions
19
required
by
state
law,
three
years;
and
(2)
unusual
need
for
a
20
new
program
which
will
provide
substantial
benefit
to
county
21
residents,
if
the
county
establishes
the
need
and
the
amount
22
of
necessary
increased
cost,
one
year.
In
addition,
for
23
elections
to
approve
additions
to
a
levy
for
such
reasons
or
24
as
the
result
of
a
natural
disaster,
the
ballot
shall
include
25
additional
information
relating
to
the
major
reasons
for
the
26
addition.
27
Code
section
331.441(2)(b)
defines
“essential
county
28
purpose”
to
include
public
buildings,
including
the
site
29
or
grounds
of,
and
the
erection,
equipment,
remodeling,
30
or
reconstruction
of,
and
additions
or
extensions
to
the
31
buildings,
and
including
the
provision
and
maintenance
of
32
juvenile
detention
or
shelter
care
facilities,
when
the
33
cost
does
not
exceed
specified
thresholds
based
on
county
34
population.
The
bill
increases
each
of
the
threshold
amounts
35
-60-
LSB
2550XC
(7)
90
md/jh
60/
75
S.F.
_____
by
30
percent.
1
The
bill
strikes
“[a]ny
other
purpose
which
is
necessary
for
2
the
operation
of
the
county
or
the
health
and
welfare
of
its
3
citizens”
from
the
definition
of
“general
county
purpose”
under
4
Code
section
331.441(2)(c).
5
Code
section
331.442
governs
county
procedures
for
the
6
issuance
of
general
county
purpose
bonds.
In
lieu
of
calling
7
an
election,
the
board
of
supervisors
may
institute
proceedings
8
for
the
issuance
of
bonds
for
a
general
county
purpose
by
9
publishing
a
notice
of
the
proposal
to
issue
the
bonds,
10
including
a
statement
of
the
amount
and
purpose
of
the
bonds,
11
and
the
right
to
petition
for
an
election
if
the
amount
of
the
12
bonds
is
less
than
specified
threshold
amounts
based
on
county
13
population.
The
bill
increases
each
of
the
threshold
amounts
14
by
30
percent.
15
The
bill
also
requires
a
notice
of
proposal
to
issue
general
16
obligation
bonds
by
a
county
to
include
an
estimate
of
the
17
annual
increase
in
property
taxes
as
the
result
of
the
bond
18
issuance
on
a
residential
property
with
an
actual
value
of
19
$100,000.
20
Division
I
of
the
bill
takes
effect
July
1,
2024,
and
applies
21
to
county
taxes
and
budgets
for
fiscal
years
beginning
on
or
22
after
July
1,
2024.
23
DIVISION
II
——
CITY
PROPERTY
TAXES.
Code
section
384.1
24
establishes
the
city
general
fund
levy
and
limits
the
levy
rate
25
on
property
that
is
not
used
and
assessed
for
agricultural
or
26
horticultural
purposes
at
$8.10
per
$1,000
of
taxable
value.
27
This
bill
modifies
the
levy
rate
limit
for
the
fiscal
year
28
beginning
July
1,
2024,
to
not
exceed
the
sum
of
$8.10
plus
the
29
following
for
the
applicable
city:
(1)
the
levy
rate
under
30
Code
section
384.8,
Code
2023,
for
the
fiscal
year
beginning
31
July
1,
2023;
(2)
the
total
levy
rate
levied
by
or
on
behalf
32
of
the
city
under
Code
section
384.12,
subsections
1,
2,
3,
4,
33
5,
6,
7,
8,
9,
11,
12,
13,
15,
16,
and
20,
Code
2023,
for
the
34
fiscal
year
beginning
July
1,
2023;
and
(3)
the
levy
rate
of
35
-61-
LSB
2550XC
(7)
90
md/jh
61/
75
S.F.
_____
the
city
under
Code
section
24.48,
Code
2023,
for
the
fiscal
1
year
beginning
July
1,
2023.
2
For
each
fiscal
year
beginning
on
or
after
July
1,
2025,
a
3
city’s
tax
levy
rate
for
the
general
fund,
except
for
levies
4
authorized
in
Code
section
384.12,
shall
not
exceed
in
any
tax
5
year
the
greater
of
$8.10
per
$1,000
and
the
amount
determined
6
under
the
bill
for
the
prior
year,
as
adjusted
under
the
bill.
7
The
bill
provides
that
if
the
total
assessed
value
used
to
8
calculate
taxes
for
the
budget
year
exceeds
103.25
percent
9
of
the
total
assessed
value
used
to
calculate
taxes
for
the
10
current
fiscal
year,
the
levy
rate,
as
previously
adjusted
11
under
the
bill,
if
applicable,
shall
be
reduced
to
a
rate
that
12
is
equal
to
1,000
multiplied
by
the
quotient
of
the
current
13
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
14
under
Code
section
384.1
divided
by
103.25
percent
of
the
total
15
assessed
value
used
to
calculate
taxes
for
the
current
fiscal
16
year.
17
In
addition
to
that
levy
limitation,
for
fiscal
years
18
beginning
on
or
after
July
1,
2025,
if
the
city’s
actual
levy
19
rate
for
the
general
fund
for
the
current
fiscal
year
is
$8.10
20
or
less
per
$1,000
of
assessed
value
and
the
total
assessed
21
value
used
to
calculate
taxes
for
the
budget
year
exceeds
102.5
22
percent
of
the
total
assessed
value
used
to
calculate
taxes
23
for
the
current
fiscal
year,
the
levy
rate
for
the
general
24
fund
for
the
budget
year
shall
not
exceed
the
rate
per
$1,000
25
of
assessed
value
that
is
equal
to
1,000
multiplied
by
the
26
quotient
of
the
current
fiscal
year’s
actual
property
tax
27
dollars
certified
for
levy
under
Code
section
384.1
divided
by
28
102.5
percent
of
the
total
assessed
value
used
to
calculate
29
taxes
for
the
current
fiscal
year.
30
Code
section
384.12
authorizes
a
city
to
levy
various
31
other
additional
taxes
that
under
current
law
are
not
subject
32
to
the
$8.10
levy
limit.
The
bill
strikes
several
of
the
33
purposes
for
which
a
city
may
levy
an
additional
tax
and
if
34
the
county
imposed
such
levies
in
the
fiscal
year
beginning
35
-62-
LSB
2550XC
(7)
90
md/jh
62/
75
S.F.
_____
July
1,
2023,
increases
the
county’s
general
services
levy
rate
1
authority
under
Code
section
384.1
by
such
levy
rate
amounts
2
as
previously
described.
3
Code
section
24.48,
in
part,
authorizes
a
city
with
a
reduced
4
property
tax
base
or
unusually
low
growth
rate
or
experiencing
5
unusual
circumstances,
including
increases
in
population,
6
natural
disaster
or
emergency,
problems
relating
to
major
new
7
functions
required
by
state
law,
staffing
problems,
need
for
8
additional
moneys
to
continue
certain
programs,
and
need
for
9
new
programs
that
provide
a
substantial
benefit
to
residents,
10
to
appeal
to
the
state
appeal
board
to
suspend
levy
limitations
11
and
levy
additional
property
taxes.
The
bill
provides
that
for
12
budgets
for
fiscal
years
beginning
on
or
after
July
1,
2024,
13
suspension
of
the
statutory
property
tax
levy
limitations
for
a
14
city
shall
only
be
approved
for
a
natural
disaster,
problems
15
relating
to
major
new
functions
required
by
state
law,
or
a
16
need
for
new
programs
that
provide
a
substantial
benefit
to
17
residents.
18
The
bill
repeals
Code
section
384.8,
which
authorizes
a
19
$0.27
city
emergency
fund
levy
and
makes
corresponding
changes
20
to
other
provisions
of
law
relating
to
the
modification
of
city
21
supplemental
property
tax
levies
and
the
city’s
general
fund
22
levy
under
Code
section
384.1.
23
Code
section
384.22
requires
each
city
to
prepare
and
24
publish
an
annual
financial
report.
The
bill
requires
that
25
beginning
with
the
annual
financial
report
published
by
26
December
1,
2024,
each
such
report
shall
include
a
list
of
27
bonds,
notes,
or
other
obligations
issued
by
the
city
during
28
the
preceding
fiscal
year
payable
from
any
source,
including
29
the
amount
of
the
issuance,
the
project
or
purpose
of
the
30
issuance,
whether
the
issuance
was
approved
at
election,
31
eligible
to
be
subject
to
a
petition
for
an
election,
or
was
32
exempt
from
approval
at
election
as
the
result
of
statutory
33
exclusions
based
on
population
of
the
city
or
amount
of
the
34
issuance,
and
identification
of
issuances
from
the
fiscal
year
35
-63-
LSB
2550XC
(7)
90
md/jh
63/
75
S.F.
_____
or
prior
fiscal
years
related
to
the
same
project
or
purpose.
1
The
bill
strikes
“[a]ny
other
purpose
which
is
necessary
2
for
the
operation
of
the
city
or
the
health
and
welfare
of
its
3
citizens”
from
the
definition
of
“general
corporate
purpose”
4
under
Code
section
384.24(4).
5
Code
section
384.24A(4)
governs
a
city’s
authority
to
enter
6
into
loan
agreements
and,
in
part,
subjects
loan
agreements
7
for
real
property
to
procedures
for
approval
at
an
election
8
following
a
petition
if
the
principal
amount
of
the
contract
9
exceeds
specified
thresholds
categorized
by
city
population.
10
The
bill
increases
the
contract
amount
thresholds
for
each
11
category
by
30
percent.
12
Code
section
384.26
governs
city
procedures
for
the
issuance
13
of
city
general
corporate
purpose
bonds.
In
lieu
of
calling
an
14
election,
the
city
council
may
institute
proceedings
for
the
15
issuance
of
bonds
for
a
general
corporate
purpose
by
publishing
16
a
notice
of
the
proposal
to
issue
the
bonds,
including
a
17
statement
of
the
amount
and
purpose
of
the
bonds,
and
the
right
18
to
petition
for
an
election
if
the
amount
of
the
bonds
is
less
19
than
specified
threshold
amounts
based
on
city
population.
The
20
bill
increases
each
of
the
threshold
amounts
by
30
percent.
21
The
bill
also
requires
a
notice
of
proposal
to
issue
general
22
obligation
bonds
by
a
city
to,
among
other
information
related
23
to
the
issuance,
include
an
estimate
of
the
annual
increase
24
in
property
taxes
as
the
result
of
the
bond
issuance
on
a
25
residential
property
with
an
actual
value
of
$100,000.
26
Division
II
takes
effect
July
1,
2024,
and
applies
to
taxes
27
and
budgets
for
fiscal
years
beginning
on
or
after
July
1,
28
2024.
29
DIVISION
III
——
PUBLIC
EDUCATION
AND
RECREATIONAL
TAX
LEVY.
30
Code
chapter
300
authorizes
the
imposition
of
a
voter-approved
31
property
tax
levy
for
the
establishment
and
maintenance
32
of
public
recreation
places
and
playgrounds,
and
necessary
33
accommodations
for
the
recreation
places
and
playgrounds,
in
34
the
public
school
buildings
and
grounds
of
the
district.
Code
35
-64-
LSB
2550XC
(7)
90
md/jh
64/
75
S.F.
_____
chapter
300
also
authorizes
each
school
board
to
cooperate
1
with
public
or
private
agencies
having
custody
and
management
2
of
public
parks
or
buildings
or
grounds
open
to
the
public
3
for
the
supervision
and
instruction
necessary
to
carry
on
4
public
educational
and
recreational
activities
in
the
parks,
5
buildings,
and
grounds
located
within
the
district.
Such
6
activities
may
be
supported
by
imposition
of
a
voter-approved
7
property
tax
levy
not
to
exceed
13.5
cents
per
$1,000
of
8
assessed
value.
The
property
tax
levy
under
Code
chapter
300
9
also
provides
financial
support
to
community
education
programs
10
established
under
Code
chapter
276,
which
provide
educational,
11
recreational,
cultural,
and
other
community
services
and
12
programs.
13
The
bill
repeals
Code
chapter
300
and
makes
corresponding
14
amendments
to
other
provisions
of
law
effective
July
1,
2027,
15
and
applies
to
fiscal
years
beginning
on
or
after
July
1,
16
2027.
The
bill
provides
that
financial
support
for
a
community
17
education
program
under
Code
chapter
276
may
be
provided
from
18
funds
received
by
the
school
district
under
Code
chapter
423F.
19
By
operation
of
the
definition
of
“school
infrastructure”
under
20
Code
section
423F.3(6)(a)(1),
moneys
received
by
a
school
21
district
from
the
secure
an
advanced
vision
for
education
fund
22
may
continue
to
be
utilized
for
activities
previously
provided
23
for
under
Code
chapter
300
and
Code
chapter
276.
24
The
bill
prohibits
a
levy
under
Code
chapter
300
from
being
25
approved
at
election
on
or
after
the
effective
date
of
the
26
provision
in
the
bill,
which
is
effective
upon
enactment,
and
27
limits
the
rate
at
which
previously
approved
levies
can
be
28
imposed
for
the
fiscal
year
beginning
July
1,
2026.
29
The
bill
also
provides
that
moneys
available
in
the
public
30
education
and
recreation
levy
fund
at
the
conclusion
of
the
31
fiscal
year
beginning
July
1,
2026,
and
ending
June
30,
2026,
32
shall
be
expended
by
the
school
corporation
for
the
purposes
33
authorized
under
Code
chapter
300,
Code
2023.
34
DIVISION
IV
——
BRUCELLOSIS
AND
TUBERCULOSIS
ERADICATION
35
-65-
LSB
2550XC
(7)
90
md/jh
65/
75
S.F.
_____
FUND
——
LEVY.
Code
section
165.18
authorizes
the
secretary
of
1
agriculture
to
direct
the
board
of
supervisors
of
each
county
2
to
levy
an
amount
sufficient
to
pay
the
expenses
estimated
to
3
be
incurred
from
the
brucellosis
and
tuberculosis
eradication
4
fund
for
the
following
fiscal
year,
subject
to
a
maximum
levy
5
of
33.75
cents
per
$1,000.
The
bill
strikes
the
authority
to
6
levy
such
a
tax
beginning
with
property
taxes
due
and
payable
7
in
fiscal
years
beginning
July
1,
2024.
8
DIVISION
V
——
COUNTY
SEATS.
The
bill
specifies
that
pursuant
9
to
the
general
grant
of
home
rule
power
conferred
by
the
10
Constitution
of
the
State
of
Iowa
and
if
not
inconsistent
with
11
the
laws
of
the
general
assembly,
a
county
that
has
designated
12
more
than
one
city
to
be
a
county
seat
may
consolidate
or
13
reduce
the
number
of
county
seats
by
ordinance.
The
bill
also
14
repeals
1848
Iowa
Acts,
First
Extraordinary
Session,
chapter
15
52,
which
in
part
required
Lee
County
to
maintain
a
district
16
court
at
Fort
Madison
and
the
city
of
Keokuk,
required
the
17
clerk
of
district
court
to
keep
an
office
at
Fort
Madison
and
18
the
city
of
Keokuk,
and
required
the
sheriff
of
Lee
County
to
19
keep
an
office
at
Fort
Madison
and
the
city
of
Keokuk.
20
Division
V
of
the
bill
takes
effect
upon
enactment.
21
DIVISION
VI
——
COUNTY
SHERIFF
FEE
REPORT.
The
bill
strikes
22
the
provision
of
Code
section
331.655
that
requires
an
annual
23
report
from
the
Iowa
state
sheriffs’
and
deputies’
association
24
that
details,
based
on
a
sampling
of
specified
county
data,
the
25
total
annual
county
budget
allocation
to
the
sheriff
to
fulfill
26
those
duties
for
which
the
sheriff
is
required
to
collect
27
certain
fees,
the
average
cost
per
service,
summons,
execution,
28
or
other
activity
by
activity
category,
the
revenue
generated
29
by
collection
of
those
fees
by
category,
and
the
associated
30
impact
on
property
taxes
for
each
county
to
fulfill
those
31
duties
for
which
the
sheriff
is
required
to
collect
such
fees.
32
DIVISION
VII
——
HOMESTEAD
PROPERTY
TAX
CREDIT.
Code
chapter
33
425
establishes
a
homestead
property
tax
credit
in
an
amount
34
equal
to
the
property
tax
levy
on
the
first
$4,850
of
actual
35
-66-
LSB
2550XC
(7)
90
md/jh
66/
75
S.F.
_____
value.
The
homestead
credit
is
paid
for
from
the
homestead
1
credit
fund
under
Code
section
425.1
for
which
there
is
an
2
annual
appropriation
for
an
amount
sufficient
to
implement
the
3
credit.
4
The
bill
establishes
a
homestead
property
tax
exemption
5
for
owners
65
or
older
that
is
in
addition
to
the
homestead
6
credit.
For
the
assessment
year
beginning
January
1,
2024,
the
7
exemption
amount
is
$3,250.
For
the
assessment
year
beginning
8
January
1,
2025,
and
each
succeeding
assessment
year,
the
9
exemption
amount
is
$6,500.
10
Code
section
25B.7
provides
that
if
a
state
appropriation
11
made
to
fund
a
credit
or
exemption
is
not
sufficient
to
fully
12
fund
the
credit
or
exemption,
the
political
subdivision
shall
13
be
required
to
extend
to
the
taxpayer
only
that
portion
of
the
14
credit
or
exemption
estimated
by
the
department
of
revenue
to
15
be
funded
by
the
state
appropriation.
The
bill
provides
that
16
the
general
requirement
of
Code
section
25B.7
for
property
tax
17
credits
and
exemptions
does
not
apply
to
the
homestead
property
18
tax
exemption
established
in
the
bill.
19
The
bill
makes
corresponding
changes
to
various
other
20
provisions
of
the
Code
relating
to
and
referencing
the
21
homestead
property
tax
credit.
22
The
bill
provides
that
homestead
credit
claims
approved
23
prior
to
and
valid
on
the
effective
date
of
the
division
shall
24
result
in
a
homestead
tax
exemption
under
Code
chapter
425,
25
subchapter
I,
as
enacted
in
the
division,
without
further
26
filing
by
the
claimant
if
the
assessor
has
the
information
to
27
verify
eligibility
for
the
exemption.
28
Division
VII
applies
to
assessment
years
beginning
on
or
29
after
January
1,
2024.
30
DIVISION
VIII
——
ELDERLY
PROPERTY
TAX
CREDIT.
The
31
bill
amends
Code
section
423.23
to
modify
part
of
the
32
calculation
for
the
elderly
property
tax
credit
to
account
33
for
the
homestead
credit
for
the
property
under
Code
section
34
425.1.
The
division
takes
effect
upon
enactment
and
applies
35
-67-
LSB
2550XC
(7)
90
md/jh
67/
75
S.F.
_____
retroactively
to
claims
for
the
credit
filed
on
or
after
1
January
1,
2022.
2
DIVISION
IX
——
MILITARY
SERVICE
PROPERTY
TAX
EXEMPTION
AND
3
CREDIT.
Division
VII
relates
to
the
military
service
property
4
tax
exemption
and
credit.
Under
current
law,
veterans
of
World
5
War
I
are
entitled
to
a
property
tax
exemption
of
$2,778
in
6
taxable
value
and
honorably
discharged
veterans
who
served
7
during
other
specific
time
periods
are
entitled
to
a
property
8
tax
exemption
of
$1,852
in
taxable
value.
The
bill
increases
9
the
exemption
amount
for
all
eligible
veterans
to
$4,000
for
10
assessment
years
beginning
on
or
after
January
1,
2024.
11
Under
current
law,
the
state
provides
funding
to
local
12
governments
for
the
military
service
property
tax
exemption
and
13
credit
up
to
$6.92
per
$1,000
of
assessed
value
of
the
exempt
14
property.
The
bill
eliminates
funding
for
the
credit
starting
15
with
the
fiscal
year
beginning
July
1,
2025.
16
Code
section
25B.7
provides
that
if
a
state
appropriation
17
made
to
fund
a
credit
or
exemption
is
not
sufficient
to
fully
18
fund
the
credit
or
exemption,
the
political
subdivision
shall
19
be
required
to
extend
to
the
taxpayer
only
that
portion
of
the
20
credit
or
exemption
estimated
by
the
department
of
revenue
to
21
be
funded
by
the
state
appropriation.
The
requirement
for
22
fully
funding
and
the
consequences
of
not
fully
funding
under
23
Code
section
25B.7
applies
to
the
military
service
property
24
tax
credit
and
exemption
to
the
extent
of
$6.92
per
$1,000
25
of
assessed
value
of
the
exempt
property.
The
bill
strikes
26
the
portion
of
Code
section
25B.7
that
makes
the
requirement
27
for
fully
funding
and
the
consequences
of
not
fully
funding
28
applicable
to
the
military
service
property
tax
credit
and
29
exemption
and
provides
that
the
general
requirement
of
Code
30
section
25B.7
for
property
tax
credits
and
exemptions
does
not
31
apply
to
the
military
property
tax
exemption
established
in
the
32
bill.
33
The
division
applies
to
assessment
years
beginning
on
or
34
after
January
1,
2024.
35
-68-
LSB
2550XC
(7)
90
md/jh
68/
75
S.F.
_____
DIVISION
X
——
PROPERTY
TAX
BENEFITS
AND
INCENTIVES.
The
bill
1
amends
Code
chapter
404
(urban
revitalization
areas)
to
provide
2
that
for
revitalization
areas
established
on
or
after
the
3
effective
date
of
the
division
and
for
first-year
property
tax
4
exemption
applications
for
property
located
in
a
revitalization
5
area
in
existence
on
the
effective
date
of
the
division
filed
6
on
or
after
the
effective
date
of
the
division,
commercial
7
property
shall
not
receive
a
tax
exemption
under
Code
chapter
8
404
unless
the
city
or
county,
as
applicable,
and
the
owner
9
of
the
qualified
real
estate
enter
into
a
written
assessment
10
agreement
specifying
a
minimum
actual
value
until
a
specified
11
termination
date
for
the
duration
of
the
exemption
period.
12
The
bill
also
establishes
limitations
on
exemptions
for
13
residential
property
within
revitalization
areas.
For
14
revitalization
areas
established
on
or
after
the
effective
date
15
of
the
division
and
for
first-year
exemption
applications
for
16
property
located
in
a
revitalization
area
in
existence
on
the
17
effective
date
of
the
division
filed
on
or
after
the
effective
18
date
of
the
division,
an
exemption
under
Code
chapter
404
19
for
property
that
is
residential
property
shall
not
apply
to
20
property
tax
levies
imposed
by
a
school
district.
21
Division
X
of
the
bill
takes
effect
July
1,
2024.
22
DIVISION
XI
——
TRANSIT
FUNDING.
Cities
may
grant
various
23
types
of
franchises
for
specified
services
under
Code
section
24
362.4
and
may
generally
impose
a
franchise
fee
based
upon
25
a
percentage
of
gross
revenues
generated
from
sales
of
the
26
franchisee
within
the
city
not
to
exceed
5
percent.
An
27
exception
allowing
for
a
franchise
fee
up
to
7.5
percent
exists
28
in
specified
circumstances
for
a
period
of
fiscal
years
ending
29
July
1,
2030,
if
approved
at
election.
The
bill
strikes
30
the
provisions
providing
for
that
exception
and
establishes
31
conditions
under
which
a
city
with
a
population
that
exceeds
32
200,000
may
impose
a
franchise
fee
of
up
to
7.5
percent
for
33
fiscal
years
beginning
on
or
after
July
1,
2024.
The
bill
34
requires
that
franchise
fee
amounts
collected
during
such
35
-69-
LSB
2550XC
(7)
90
md/jh
69/
75
S.F.
_____
fiscal
years
in
excess
of
5
percent
of
gross
revenues
generated
1
from
sales
shall
be
used
solely
for
the
reduction
of
property
2
tax
levies
used
to
support
the
operation
and
maintenance
of
a
3
municipal
transit
system
or
a
regional
transit
district
or
to
4
maintain
transportation
service
levels
of
a
municipal
transit
5
system
or
a
regional
transit
district.
6
The
division
of
the
bill
takes
effect
July
1,
2024.
7
DIVISION
XII
——
COUNTY
AUDITOR
VALUATION
REPORTS.
Code
8
section
331.510,
in
part,
requires
the
county
auditor
to
9
make
an
annual
report
to
the
department
of
management
of
the
10
valuation
by
class
of
property
for
each
taxing
district
in
the
11
county,
which
shall
be
used
for
determining
the
levy
rates
12
necessary
to
fund
the
budgets
of
the
taxing
districts
for
the
13
following
fiscal
year.
In
addition,
the
county
auditor
is
14
required
to
make
an
annual
report
to
the
governing
body
of
15
each
taxing
district
in
the
county
of
the
assessed
valuations
16
of
taxable
property
in
the
taxing
district
as
reported
to
the
17
department
of
management.
18
The
bill
requires
both
such
annual
reports
for
assessment
19
years
beginning
on
or
after
January
1,
2024,
to
distinguish
20
such
values
as
revaluation
or
other
type
of
addition
to
value,
21
as
defined
and
submitted
in
the
assessor’s
abstract
transmitted
22
to
the
department
of
revenue
under
Code
section
441.45.
23
DIVISION
XIII
——
LOCAL
GOVERNMENT
BUDGETS
AND
TAXPAYER
24
STATEMENTS.
The
division
relates
to
the
approval
of
city,
25
county,
and
school
district
budgets.
26
Current
law
establishes
budget
certification
deadlines
27
for
various
political
subdivisions,
including
March
31
for
28
counties
and
cities,
April
15
for
school
districts,
and
March
29
15
for
townships
and
other
political
subdivisions
subject
to
30
the
budget
approval
procedures
of
Code
chapter
24.
The
bill
31
modifies
the
budget
certification
deadline
for
counties
and
32
cities
to
be
April
15.
33
The
bill
enacts
a
requirement
for
certain
political
34
subdivisions
(school
districts,
cities,
and
counties)
to
take
35
-70-
LSB
2550XC
(7)
90
md/jh
70/
75
S.F.
_____
additional
steps
in
preparing
their
annual
budgets.
Under
1
the
bill,
on
or
before
February
27
of
each
year,
each
such
2
political
subdivision
is
required
to
file
with
the
county
3
auditor
a
report
containing
all
necessary
information
for
the
4
county
auditor
to
calculate
certain
amounts
required
to
be
5
included
in
individual
statements
mailed
by
the
county
auditor
6
to
each
property
owner
or
taxpayer
within
the
county
not
later
7
than
March
1.
Each
individual
statement
must
contain
all
of
8
the
following
for
each
of
the
political
subdivisions
comprising
9
the
owner’s
or
taxpayer’s
taxing
district:
(1)
the
sum
of
10
the
current
fiscal
year’s
actual
property
taxes
certified
11
for
levy
for
all
of
the
political
subdivision’s
levies
and
12
the
combined
property
tax
rate
for
such
tax
amount
for
the
13
current
fiscal
year;
(2)
the
combined
effective
property
tax
14
rate
for
the
political
subdivision
for
all
of
the
political
15
subdivision’s
levies;
(3)
the
combined
amount
of
the
proposed
16
property
tax
dollars
to
be
certified
for
all
of
the
political
17
subdivision’s
levies
and
the
proposed
combined
property
tax
18
rate
for
such
levies;
(4)
if
the
proposed
combined
property
19
tax
dollars
exceeds
the
current
fiscal
year’s
actual
combined
20
property
tax
dollars
certified
for
levy,
a
detailed
statement
21
of
the
major
reasons
for
the
increase,
including
the
specific
22
purposes
or
programs
for
which
the
political
subdivision
is
23
proposing
an
increase;
(5)
an
example
comparing
the
amount
of
24
property
taxes
on
a
residential
property
with
an
actual
value
25
of
$100,000
in
the
current
fiscal
year
and
such
amount
on
the
26
residential
property
using
the
proposed
property
tax
dollars
27
for
the
budget
year;
(6)
an
example
comparing
the
amount
of
28
property
taxes
on
a
commercial
property
with
an
actual
value
29
of
$100,000
in
the
current
fiscal
year
and
such
amount
on
the
30
commercial
property
using
the
proposed
property
tax
dollars
for
31
the
budget
year;
(7)
the
political
subdivision’s
percentage
32
of
total
property
taxes
certified
for
levy
in
the
owner’s
or
33
taxpayer’s
taxing
district
in
the
current
fiscal
year
among
all
34
taxing
authorities;
(8)
the
date,
time,
and
location
of
the
35
-71-
LSB
2550XC
(7)
90
md/jh
71/
75
S.F.
_____
public
hearing
required
under
the
bill;
and
(9)
information
on
1
how
to
access
on
the
political
subdivision’s
internet
site
the
2
political
subdivision’s
statements
under
the
new
Code
section
3
and
other
budget
documents
for
prior
fiscal
years.
4
Each
political
subdivision
is
also
required
to
conduct
5
a
public
hearing
on
its
proposed
property
tax
amount
for
6
the
budget
year
and
the
political
subdivision’s
information
7
included
in
the
individual
statements.
The
date
of
the
8
political
subdivision’s
public
hearing
shall
not
be
on
the
9
same
date
of
the
public
hearing
under
the
bill
of
another
10
political
subdivision
with
which
the
political
subdivision
11
shares
territory.
At
the
hearing,
the
governing
body
of
12
the
political
subdivision
is
required
to
receive
oral
or
13
written
testimony
from
any
resident
or
property
owner
of
the
14
political
subdivision.
This
public
hearing
must
be
separate
15
from
any
other
meeting
of
the
governing
body
of
the
political
16
subdivision,
including
any
other
meeting
or
public
hearing
17
relating
to
the
political
subdivision’s
budget,
and
other
18
business
of
the
political
subdivision
that
is
not
related
to
19
the
proposed
property
tax
amounts
and
the
information
in
the
20
statements
shall
not
be
conducted
at
the
public
hearing.
After
21
all
testimony
has
been
received
and
considered,
the
governing
22
body
may
decrease,
but
not
increase,
the
proposed
property
tax
23
amount
to
be
included
in
the
political
subdivision’s
budget.
24
Notice
of
the
public
hearing
must
also
be
published
in
a
25
newspaper,
posted
on
the
political
subdivision’s
internet
site,
26
and,
if
the
political
subdivision
maintains
a
social
media
27
account,
post
the
public
hearing
notice
or
an
electronic
link
28
to
the
public
hearing
notice
on
each
such
account.
29
The
bill
repeals
Code
sections
331.433A
and
384.15A,
30
applicable
to
the
approval
of
county
and
city
budgets.
31
The
bill
makes
corresponding
changes
to
other
Code
chapters
32
relating
to
county
and
city
budgets.
33
The
bill
makes
penalties
applicable
by
operation
of
Code
34
section
24.24,
which
provides,
in
part,
that
failure
on
35
-72-
LSB
2550XC
(7)
90
md/jh
72/
75
S.F.
_____
the
part
of
a
public
official
to
perform
any
of
the
duties
1
prescribed
in
Code
chapter
24
constitutes
a
simple
misdemeanor,
2
and
is
sufficient
ground
for
removal
from
office.
A
simple
3
misdemeanor
is
punishable
by
confinement
for
no
more
than
30
4
days
and
a
fine
of
at
least
$105
but
not
more
than
$855.
5
The
division
may
include
a
state
mandate
as
defined
in
6
Code
section
25B.3.
The
division
makes
inapplicable
Code
7
section
25B.2,
subsection
3,
which
would
relieve
a
political
8
subdivision
from
complying
with
a
state
mandate
if
funding
for
9
the
cost
of
the
state
mandate
is
not
provided
or
specified.
10
Therefore,
political
subdivisions
are
required
to
comply
with
11
any
state
mandate
included
in
the
division.
12
The
division
applies
to
city,
county,
and
school
district
13
budgets
for
fiscal
years
beginning
on
or
after
July
1,
2024.
14
DIVISION
XIV
——
DRIVER’S
LICENSES
AND
NONOPERATOR’S
15
IDENTIFICATION
CARDS.
Current
law
authorizes
certain
counties
16
to
issue
driver’s
licenses
and
nonoperator’s
identification
17
cards
if
the
county
meets
standards
set
by
the
department
18
of
transportation.
A
county
retains
for
deposit
in
the
19
county
general
fund
$7
of
fees
received
for
each
issuance
or
20
renewal
of
driver’s
licenses
and
nonoperator’s
identification
21
cards.
The
division
allows
a
county
authorized
to
issue
22
driver’s
licenses
to
charge
a
$10
convenience
fee
for
the
23
issuance
or
renewal
of
a
driver’s
license
or
nonoperator’s
24
identification
card
to
a
person
who
is
not
a
resident
of
the
25
county.
However,
the
county
cannot
charge
the
convenience
fee
26
to
a
nonresident
person
who
pays
property
tax
to
the
county
if
27
the
person
provides
proof
that
they
paid
property
tax,
such
as
28
a
receipt
from
the
county
treasurer
or
another
form
of
proof
29
as
determined
by
the
county.
The
county
treasurer
retains
the
30
entire
convenience
fee
collected
for
deposit
in
the
county
31
general
fund.
32
DIVISION
XV
——
WRITING
FEES.
The
division
relates
to
writing
33
fees
required
for
certain
all-terrain
vehicle,
snowmobile,
and
34
water
vessel
transactions
completed
by
a
county
recorder.
35
-73-
LSB
2550XC
(7)
90
md/jh
73/
75
S.F.
_____
WATER
VESSELS.
Under
current
law,
a
county
recorder
1
collects
a
writing
fee
of
$1.25
for
“each
privilege”
under
2
Code
chapter
462A
(water
navigation
regulations).
A
writing
3
fee
is
paid
by
the
boat
owner
to
the
county
recorder
for
4
handling
the
transaction.
The
writing
fee
is
specifically
5
required
with
applications
for
registration,
including
new
6
or
duplicate
certificates
of
registration
(Code
section
7
462A.5).
The
writing
fee
is
also
specifically
required
for
8
transfers
of
ownership
of
vessels
with
an
expired
registration,
9
due
when
the
transferee
pays
all
applicable
fees
for
the
10
current
registration
period
(Code
section
462A.43),
and
with
11
applications
for
transfer
(Code
section
462A.44).
The
writing
12
fee
is
not
specifically
mentioned
for
applications
for
issuance
13
of
a
certificate
of
title
(Code
section
462A.77),
which
14
requires
the
application
to
be
accompanied
by
the
required
15
fee.
The
required
fee
for
issuance
of
a
certificate
of
title,
16
a
transfer
of
title,
a
duplicate,
or
a
corrected
certificate
17
of
title
is
$5
plus
a
surcharge
of
$5
(Code
section
462A.78).
18
Likewise,
the
writing
fee
is
not
specifically
mentioned
for
19
perfection
of
a
security
interest,
for
which
the
application
20
fee
is
$5
(Code
section
462A.84).
The
bill
specifies
that
21
applications
for
a
certificate
of
title
or
perfection
of
a
22
security
interest
are
subject
to
the
writing
fee.
The
bill
23
increases
the
writing
fee
from
$1.25
to
$2.
24
SNOWMOBILES
AND
ALL-TERRAIN
VEHICLES.
In
contrast
to
25
water
vessels,
the
writing
fee
provisions
for
snowmobiles
and
26
all-terrain
vehicles
explicitly
impose
the
$1.25
writing
fee
27
only
for
registration
or
renewal,
user
permits,
and
duplicate
28
special
registration
certificates
(Code
sections
321G.27
and
29
321I.29).
The
bill
alters
these
provisions
to
instead
apply
30
to
“each
privilege”
under
the
respective
Code
chapter,
and
31
specifies
that
applications
for
a
certificate
of
title
or
32
perfection
of
a
security
interest
are
subject
to
the
writing
33
fee.
The
bill
increases
the
writing
fee
from
$1.25
to
$2.
34
Current
law
provides
that
a
license
agent
shall
collect
a
35
-74-
LSB
2550XC
(7)
90
md/jh
74/
75
