Bill > SF269

Introduced Session

This bill relates to local government administration. DIVISION I —— TAX COLLECTIONS FOR BUILDINGS OR IMPROVEMENTS ERECTED ON LAND OWNED BY ANOTHER PERSON. When property adjacent to a public improvement benefits from the improvement, a special assessment may be levied against the adjacent properties that received the benefit to pay for all or a portion of the improvement. Under current law, principal and interest due and delinquent because of a special assessment cannot be collected on a building or improvement erected or made by a person on land owned by another person pursuant to Code sections 445.3 and 445.4. The bill allows collections pursuant to Code sections 445.3 and 445.4 or Code chapter 446 (tax sales) relating to residential buildings or improvements on residential buildings, with an actual value of $20,000 or more, erected or made by a person on land owned by another person to include principal and interest due and delinquent because of special assessment levies. The bill requires a county treasurer to provide notice to the owner of leased land on which a building or improvement is erected prior to commencing tax collection procedures for delinquent taxes on the building or improvement. DIVISION II —— PROPERTY TAX CREDITS AND RENT REIMBURSEMENTS. The bill specifies a claim for credit of property taxes due or reimbursement for rent constituting property taxes during the fiscal year shall not be allowed unless the claim is filed with sufficient proof of income eligibility. DIVISION III —— ABANDONED MOBILE HOMES AND PERSONAL PROPERTY IN UNINCORPORATED AREAS. The bill changes the definition of “mobile home” in Code chapter 555B (disposal of abandoned mobile homes and personal property) to include an abandoned mobile home in an unincorporated area. By changing the definition of “mobile home” in Code chapter 555B to include an abandoned mobile home in an unincorporated area, the bill establishes similar procedures for the removal of an abandoned mobile home and personal property as manufactured homes or modular homes in a manufactured home community or mobile home park. The bill also changes the definition of “valueless home” in Code chapter 555C (valueless mobile, modular, and manufactured homes) to include a home on rural property. By changing the definition of “valueless home” in Code chapter 555C to include a home on rural property, the bill establishes similar procedures for the removal of a valueless home and personal property from a manufactured home community or mobile home park. Code chapter 555C also establishes procedures to issue a new title to a valueless home to a third party. DIVISION IV —— NONRESIDENTS VEHICLE REGISTRATION AND CERTIFICATES OF TITLE. Current law requires an owner of a vehicle to apply for registration and issuance of a certificate of title if the vehicle is required to be registered. The application must include information about the owner, the vehicle, nonowner interests in the vehicle, if applicable, the amount of the fee for new registration, and other information as may reasonably be required by the department of transportation (DOT). In particular, the owner’s full legal name, social security number or Iowa driver’s license number or Iowa nonoperator’s identification card number, date of birth, bona fide residence, and mailing address are required. In addition, if the vehicle is owned by a nonresident but still subject to issuance of a certificate of title or registration in Iowa, the application must also contain the full legal name, Iowa driver’s license number or Iowa nonoperator’s identification card number, date of birth, bona fide residence, and mailing address of the primary user of the vehicle. The bill provides for alternative application information required for certain nonresidents. Nonresidents who own residential real property or land suitable for use in farming in Iowa that are registering a vehicle that is used primarily at that property may instead apply using the owner’s driver’s license number or nonoperator’s identification card number issued by another state in lieu of both the primary user’s information and the Iowa’s driver’s license number or nonoperator’s identification card number required under current law. A nonresident who applies for registration and issuance of a certificate of title under the bill is required to provide reasonable proof that the nonresident owns such property in Iowa. The DOT must adopt rules regarding acceptable proof of property ownership, including but not limited to a copy of a deed or utility payment receipts. For purposes of the bill, “residential real property” means real property, which is an owner-occupied single-family or two-family dwelling, located in this state, occupied or used or intended to be occupied or used for residential purposes, including an interest in any real property covered under Code chapter 499B (horizontal property (condominiums)). In accordance with current law, a nonresident is required to apply for registration and issuance of certificate of title for a vehicle subject to registration to the county treasurer of the county where the primary user of the vehicle is located. DIVISION V —— SPLIT AND CONSOLIDATION OF PARCELS —— TAX SALES. The bill provides that a county assessor or county auditor, as applicable, shall not approve a split or consolidation, as each is defined in the bill, for which a plat of survey or acquisition plat is not required, unless each parcel involved in the split or consolidation is not within the redemption period under Code chapter 447 or the period specified in Code section 448.12 following a tax sale and is free from unpaid property taxes, special assessments, and drainage assessments for which a waiver or abatement has not been approved. DIVISION VI —— AUTHORITY TO POSTPONE OR CANCEL TAX SALES. Code section 446.7 provides that annually, on the third Monday in June, the county treasurer shall offer at public sale all parcels on which taxes are delinquent. However, if for good cause the treasurer cannot hold the annual tax sale on that date, the treasurer may designate a different date in June for the sale. The bill modifies the ability of the county treasurer to reschedule the tax sale for good cause by allowing the rescheduled date to be a date not later than 120 days after the third Monday in June. After designation of a different date, the county treasurer may, for good cause and following approval of the board of supervisors, redesignate the date of the tax sale to a date not more than 120 days after the immediately preceding designation, but not later than the date for the subsequent year’s annual tax sale.

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Dave Rowley (R)*, 

Subcommittee recommends passage. (on 04/02/2025)

Official Document