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House
File
39
-
Introduced
HOUSE
FILE
39
BY
GUSTOFF
A
BILL
FOR
An
Act
relating
to
local
governments
by
modifying
individual
1
property
tax
statements
mailed
to
owners
and
taxpayers,
and
2
requiring
notifications
by
mail
of
bond
issuances.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
24.2A,
subsection
2,
paragraph
b,
Code
1
2025,
is
amended
by
adding
the
following
new
subparagraph:
2
NEW
SUBPARAGRAPH
.
(07)
For
budgets
for
fiscal
years
3
beginning
on
or
after
July
1,
2026,
a
comparison
of
the
amount
4
of
property
taxes
due
on
the
owner’s
or
taxpayer’s
property
for
5
the
current
fiscal
year
and
the
estimate
of
the
proposed
amount
6
of
property
taxes
due
on
the
owner’s
or
taxpayer’s
property
for
7
the
budget
year,
including
the
percentage
in
change
in
such
8
amounts.
9
Sec.
2.
Section
331.442,
subsection
2,
paragraph
a,
Code
10
2025,
is
amended
to
read
as
follows:
11
a.
The
board
shall
publish
notice
of
the
proposal
to
issue
12
the
bonds,
including
a
statement
of
the
amount
and
purpose
of
13
the
bonds,
a
statement
of
the
estimated
cost
of
the
project
for
14
which
the
bonds
are
to
be
issued,
and
an
estimate
of
the
annual
15
increase
in
property
taxes
as
the
result
of
the
bond
issuance
16
on
a
residential
property
with
an
actual
value
of
one
hundred
17
thousand
dollars.
The
notice
shall
be
published
as
provided
in
18
section
331.305
with
the
minutes
of
the
meeting
at
which
the
19
board
adopts
a
resolution
to
call
a
county
special
election
to
20
vote
upon
the
question
of
issuing
the
bonds.
The
cost
of
the
21
project,
as
published
in
the
notice
pursuant
to
this
paragraph,
22
is
an
estimate
and
is
not
intended
to
be
binding
on
the
board
23
in
later
proceedings
related
to
the
project.
In
addition
to
24
publishing
the
notice
of
the
proposal
to
issue
the
bonds,
25
the
board
shall
mail
a
copy
of
the
notice
of
the
proposal
by
26
regular
mail
to
each
eligible
elector
of
the
county.
27
Sec.
3.
Section
384.25,
subsection
2,
Code
2025,
is
amended
28
to
read
as
follows:
29
2.
Before
the
council
may
institute
proceedings
for
the
30
issuance
of
bonds
for
an
essential
corporate
purpose,
a
notice
31
of
the
proposed
action,
including
a
statement
of
the
amount
32
and
purposes
of
the
bonds,
and
an
estimate
of
the
annual
33
increase
in
property
taxes
as
the
result
of
the
bond
issuance
34
on
a
residential
property
with
an
actual
value
of
one
hundred
35
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thousand
dollars,
and
the
time
and
place
of
the
meeting
at
1
which
the
council
proposes
to
take
action
for
the
issuance
of
2
the
bonds,
must
be
published
as
provided
in
section
362.3
.
In
3
addition
to
publishing
the
notice
of
the
proposed
action,
the
4
council
shall
mail
a
copy
of
the
notice
of
the
proposed
action
5
by
regular
mail
to
each
eligible
elector
of
the
city.
At
the
6
meeting,
the
council
shall
receive
oral
or
written
objections
7
from
any
resident
or
property
owner
of
the
city.
After
all
8
objections
have
been
received
and
considered,
the
council
may,
9
at
that
meeting
or
any
adjournment
thereof,
take
additional
10
action
for
the
issuance
of
the
bonds
or
abandon
the
proposal
11
to
issue
the
bonds.
Any
resident
or
property
owner
of
the
12
city
may
appeal
the
decision
of
the
council
to
take
additional
13
action
to
the
district
court
of
the
county
in
which
any
part
of
14
the
city
is
located,
within
fifteen
days
after
the
additional
15
action
is
taken,
but
the
additional
action
of
the
council
is
16
final
and
conclusive
unless
the
court
finds
that
the
council
17
exceeded
its
authority.
The
provisions
of
this
subsection
with
18
respect
to
notice,
hearing,
and
appeal,
are
in
lieu
of
the
19
provisions
contained
in
chapter
73A
,
or
any
other
law.
20
Sec.
4.
IMPLEMENTATION
OF
ACT.
Section
25B.2,
subsection
21
3,
shall
not
apply
to
this
Act.
22
EXPLANATION
23
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
24
the
explanation’s
substance
by
the
members
of
the
general
assembly.
25
This
bill
relates
to
local
governments
by
modifying
26
individual
property
tax
statements
mailed
to
owners
and
27
taxpayers,
and
providing
notifications
by
mail
of
bond
28
issuances.
29
For
budgets
for
fiscal
years
beginning
on
or
after
July
1,
30
2026,
the
individual
property
tax
statements
mailed
to
owners
31
and
taxpayers
shall
contain
a
comparison
of
the
amount
of
32
property
taxes
due
on
the
owner’s
or
taxpayer’s
property
for
33
the
current
fiscal
year
and
the
estimate
of
the
proposed
amount
34
of
property
taxes
due
on
the
owner’s
or
taxpayer’s
property
35
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for
the
budget
year,
including
the
percentage
change
in
such
1
amounts.
2
Currently,
a
city
or
county
must
publish
the
notice
of
a
3
proposal
to
issue
bonds.
The
bill
requires
the
city
or
county
4
to
mail
a
copy
of
the
notice
to
issue
bonds
by
regular
mail
to
5
each
eligible
elector
of
the
city
or
county,
as
applicable.
6
The
bill
may
include
a
state
mandate
as
defined
in
Code
7
section
25B.3.
The
bill
makes
inapplicable
Code
section
25B.2,
8
subsection
3,
which
would
relieve
a
political
subdivision
from
9
complying
with
a
state
mandate
if
funding
for
the
cost
of
10
the
state
mandate
is
not
provided
or
specified.
Therefore,
11
political
subdivisions
are
required
to
comply
with
any
state
12
mandate
included
in
the
bill.
13
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