Read the full stored bill text
House
File
719
-
Introduced
HOUSE
FILE
719
BY
WILLS
A
BILL
FOR
An
Act
requiring
the
department
of
revenue
to
issue
a
request
1
for
proposals
to
study
local
taxing
authority
processes
and
2
procedures.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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719
Section
1.
DEPARTMENT
OF
REVENUE
——
LOCAL
TAXING
1
AUTHORITIES
——
REQUEST
FOR
PROPOSALS.
2
1.
The
department
of
revenue,
in
consultation
with
the
3
department
of
government
efficiency
task
force,
shall
issue
4
a
request
for
proposals
to
hire
a
private
entity
to
conduct
5
a
study
of
local
taxing
authorities
in
this
state
in
order
6
to
achieve
the
most
efficient
and
cost-effective
methods
for
7
local
taxing
authorities
to
levy
and
collect
taxes
and
assess
8
property
values
or
other
applicable
taxing
methods.
9
2.
The
request
for
proposals
shall
be
issued
by
July
1,
10
2026,
and
a
contract
shall
be
executed
with
the
contractor
11
selected
by
October
1,
2026.
The
contract
shall
provide
that
12
ninety
percent
of
the
total
cost
shall
be
paid
by
the
state
and
13
ten
percent
of
the
total
cost
shall
be
paid
by
the
local
taxing
14
authorities
as
determined
by
the
department
of
revenue.
15
3.
The
department
of
revenue
shall
submit
to
the
general
16
assembly
a
report
detailing
findings
from
the
study
conducted
17
by
the
private
entity
by
June
30,
2027.
18
4.
For
purposes
of
this
section,
“local
taxing
authority”
19
includes
a
county,
city,
school
district,
township,
or
an
20
entity
organized
pursuant
to
chapter
28E
that
has
taxing
21
authority.
22
Sec.
2.
IMPLEMENTATION
OF
ACT.
Section
25B.2,
subsection
23
3,
shall
not
apply
to
this
Act.
24
EXPLANATION
25
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
26
the
explanation’s
substance
by
the
members
of
the
general
assembly.
27
This
bill
requires
the
department
of
revenue,
in
28
consultation
with
the
department
of
government
efficiency
task
29
force,
to
issue
a
request
for
proposals
to
hire
a
private
30
entity
to
conduct
a
study
of
local
taxing
authorities
in
this
31
state
in
order
to
achieve
the
most
efficient
and
cost-effective
32
methods
for
local
taxing
authorities
to
levy
and
collect
taxes
33
and
assess
property
values
or
other
applicable
taxing
methods.
34
The
bill
requires
the
request
for
proposals
to
be
issued
by
35
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719
July
1,
2026,
and
a
contract
to
be
executed
with
the
contractor
1
selected
by
October
1,
2026.
The
contract
shall
provide
that
2
90
percent
of
the
total
cost
shall
be
paid
by
the
state
and
3
10
percent
shall
be
paid
by
the
local
taxing
authorities
as
4
determined
by
the
department
of
revenue.
5
The
department
of
revenue
must
submit
to
the
general
6
assembly
a
report
detailing
findings
from
the
study
conducted
7
by
the
private
entity
by
June
30,
2027.
“Local
taxing
8
authority”
includes
a
county,
city,
school
district,
township,
9
or
an
entity
organized
pursuant
to
Code
chapter
28E
that
has
10
taxing
authority.
11
The
bill
may
include
a
state
mandate
as
defined
in
Code
12
section
25B.3.
The
bill
makes
inapplicable
Code
section
25B.2,
13
subsection
3,
which
would
relieve
a
political
subdivision
from
14
complying
with
a
state
mandate
if
funding
for
the
cost
of
15
the
state
mandate
is
not
provided
or
specified.
Therefore,
16
political
subdivisions
are
required
to
comply
with
any
state
17
mandate
included
in
the
bill.
18
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