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Bill > SF2360


IA SF2360

IA SF2360
A bill for an act relating to partial payments of property taxes and including applicability provisions.


summary

Introduced
02/17/2026
In Committee
02/17/2026
Crossed Over
Passed
Dead

Introduced Session

91st General Assembly

Bill Summary

Under current law, the county treasurer may accept partial payments for property taxes as an alternative to the annual or semiannual installments. This bill requires each county treasurer to accept partial payments for property taxes in lieu of one annual payment or the semiannual installments. The bill makes a similar change to the provision governing the collection of property taxes on manufactured homes and mobile homes under Code chapter 435. The bill applies to property taxes due and payable in fiscal years beginning on or after July 1, 2026.

AI Summary

This bill mandates that county treasurers must accept partial payments for property taxes, meaning taxpayers can pay in smaller amounts over time instead of making a single annual payment or two semiannual installments. This change applies to property taxes for manufactured homes and mobile homes as well, and it will take effect for taxes due in fiscal years starting on or after July 1, 2026.

Committee Categories

Budget and Finance

Sponsors (12)

Last Action

Introduced, referred to Ways and Means. S.J. 303. (on 02/17/2026)

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