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Senate
File
2024
-
Introduced
SENATE
FILE
2024
BY
ROWLEY
A
BILL
FOR
An
Act
relating
to
local
government
by
modifying
property
1
tax
credits
and
rent
reimbursements,
provisions
governing
2
abandoned
mobile
homes
and
personal
property
in
rural
areas,
3
and
tax
sales.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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DIVISION
I
1
PROPERTY
TAX
CREDITS
AND
RENT
REIMBURSEMENTS
2
Section
1.
Section
425.19,
Code
2026,
is
amended
to
read
as
3
follows:
4
425.19
Claim
and
credit
or
reimbursement.
5
Subject
to
the
limitations
provided
in
this
subchapter
,
and
6
after
submission
of
sufficient
proof
of
income
eligibility
to
7
the
county
treasurer,
a
claimant
may
annually
claim
a
credit
8
for
property
taxes
due
during
the
fiscal
year
next
following
9
the
base
year
or
claim
a
reimbursement
for
rent
constituting
10
property
taxes
paid
in
the
base
year.
The
amount
of
the
credit
11
for
property
taxes
due
for
a
homestead
shall
be
paid
on
June
12
15
of
each
year
from
the
elderly
and
disabled
property
tax
13
credit
fund
under
section
425.39,
subsection
1
,
by
the
director
14
of
revenue
to
the
county
treasurer
who
shall
credit
the
money
15
received
against
the
amount
of
the
property
taxes
due
and
16
payable
on
the
homestead
of
the
claimant
and
the
amount
of
the
17
reimbursement
for
rent
constituting
property
taxes
paid
shall
18
be
paid
by
the
director
of
health
and
human
services
to
the
19
claimant
from
the
reimbursement
fund
under
section
425.39,
20
subsection
2
,
on
or
before
December
31
of
each
year.
21
DIVISION
II
22
ABANDONED
MOBILE
HOMES
IN
UNINCORPORATED
AREAS
23
Sec.
2.
Section
555B.1,
subsection
5,
Code
2026,
is
amended
24
to
read
as
follows:
25
5.
“Mobile
home”
means
the
same
as
defined
in
section
435.1
26
and
includes
“manufactured
homes”
“manufactured
homes”
and
27
“modular
homes”
“modular
homes”
as
those
terms
are
defined
in
28
section
435.1
,
if
the
manufactured
homes
or
modular
homes
are
29
located
in
a
manufactured
home
community
or
mobile
home
park
or
30
are
located
in
the
unincorporated
area
of
a
county
.
31
Sec.
3.
Section
555C.1,
Code
2026,
is
amended
by
adding
the
32
following
new
subsection:
33
NEW
SUBSECTION
.
4A.
“Rural
property”
means
real
property
34
located
in
the
unincorporated
area
of
a
county.
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Sec.
4.
Section
555C.1,
subsection
5,
unnumbered
paragraph
1
1,
Code
2026,
is
amended
to
read
as
follows:
2
“Valueless
home”
means
a
home
located
in
a
manufactured
home
3
community
or
a
mobile
home
park
or
on
rural
property
including
4
all
other
personal
property,
where
all
of
the
following
5
conditions
exist:
6
Sec.
5.
Section
555C.2,
Code
2026,
is
amended
to
read
as
7
follows:
8
555C.2
Removal
or
transfer
of
title
of
valueless
home
——
9
presumption
of
value.
10
1.
An
owner
of
rural
property
or
a
manufactured
home
11
community
or
mobile
home
park
may
remove,
or
cause
to
be
12
removed,
from
the
rural
property
or
manufactured
home
13
community
or
mobile
home
park
a
valueless
home
and
personal
14
property
associated
with
the
home
at
any
time
following
a
15
determination
of
abandonment
by
the
rural
property
owner
or
by
16
the
manufactured
home
community
or
mobile
home
park
owner
in
17
accordance
with
section
562B.27,
subsection
1
,
and
an
order
18
of
removal
pursuant
to
chapter
648
without
further
notice
to
19
the
owner
or
occupant
of
the
valueless
home.
Within
ten
days
20
of
the
removal
or
transfer
of
title,
the
rural
property
owner
21
or
manufactured
home
community
or
mobile
home
park
owner
shall
22
give
written
notice
to
the
county
treasurer
for
the
county
in
23
which
the
rural
property
or
manufactured
home
community
or
24
mobile
home
park
is
located
by
affidavit
which
shall
include
25
a
description
of
the
valueless
home,
its
owner
or
occupant,
26
if
known,
the
date
of
removal
or
transfer
of
title,
and
if
27
applicable,
the
name
and
address
of
any
third
party
to
whom
a
28
new
title
shall
be
issued.
29
2.
A
valueless
home
and
any
personal
property
associated
30
with
the
valueless
home
shall
be
conclusively
deemed
in
value
31
to
be
equal
to
or
less
than
the
reasonable
cost
of
disposal
32
plus
all
sums
owing
to
the
rural
property
owner
or
manufactured
33
home
community
or
mobile
home
park
owner
pertaining
to
the
34
valueless
home,
if
the
rural
property
owner
or
manufactured
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home
community
or
mobile
home
park
owner
or
an
agent
of
the
1
owner
removes
the
home
and
personal
property
to
a
demolisher,
2
sanitary
landfill,
or
other
lawful
disposal
site
or
if
the
3
rural
property
owner
or
manufactured
home
community
or
mobile
4
home
park
owner
allows
a
disinterested
third
party
to
remove
5
the
valueless
home
and
personal
property
or
to
leave
the
home
6
on
the
rural
property
or
in
the
manufactured
home
community
or
7
mobile
home
park
in
a
transaction
in
which
the
rural
property
8
owner
or
manufactured
home
community
or
mobile
home
park
owner
9
receives
no
consideration.
10
Sec.
6.
Section
555C.3,
Code
2026,
is
amended
to
read
as
11
follows:
12
555C.3
New
title
——
third
party.
13
If
a
new
title
to
a
valueless
home
is
to
be
issued
to
a
14
third
party,
the
county
treasurer
shall
issue
a
new
title,
15
upon
receipt
of
the
affidavit
required
in
section
555C.2
and
16
payment
of
a
fee
pursuant
to
section
321.47
.
Any
tax
lien
17
levied
pursuant
to
chapter
435
is
canceled
and
the
ownership
18
interest
of
the
previous
owner
or
occupant
of
the
valueless
19
home
is
terminated
as
of
the
date
of
issuance
of
the
new
title.
20
The
new
title
owner
shall
take
the
title
free
of
all
rights
and
21
interests
even
though
the
rural
property
owner
or
manufactured
22
home
community
or
mobile
home
park
owner
fails
to
comply
with
23
the
requirements
of
this
chapter
or
any
judicial
proceedings,
24
if
the
new
title
owner
acts
in
good
faith.
25
Sec.
7.
Section
555C.4,
Code
2026,
is
amended
to
read
as
26
follows:
27
555C.4
Removal
by
rural
property
owner
or
manufactured
home
28
community
or
mobile
home
park
owner.
29
Unless
the
valueless
home
is
to
be
titled
in
the
name
of
30
a
third
party,
the
rural
property
owner
or
manufactured
home
31
community
or
mobile
home
park
owner
may
dispose
of
a
valueless
32
home
and
any
personal
property
to
a
demolisher,
sanitary
33
landfill,
or
other
lawful
disposal
site
under
the
terms
and
34
conditions
as
the
rural
property
owner
or
manufactured
home
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community
or
mobile
home
park
owner
shall
determine.
1
DIVISION
III
2
SPLIT
AND
CONSOLIDATION
OF
PARCELS
——
TAX
SALES
3
Sec.
8.
Section
354.2,
Code
2026,
is
amended
by
adding
the
4
following
new
subsections:
5
NEW
SUBSECTION
.
4A.
“Consolidation”
means
merging
two
or
6
more
tracts
or
parcels
of
land
into
one
parcel
of
land.
7
NEW
SUBSECTION
.
16A.
“Split”
means
dividing
a
parcel
of
8
land
into
two
or
more
parcels
of
land
when
a
plat
of
survey
or
9
acquisition
plat
is
not
required.
10
Sec.
9.
NEW
SECTION
.
354.28
Split
or
consolidation
not
11
requiring
plat
of
survey
or
acquisition
plat.
12
The
county
assessor
or
county
auditor,
as
applicable,
13
shall
not
approve
a
split
or
consolidation
for
which
a
plat
14
of
survey
or
acquisition
plat
is
not
required,
unless
each
15
parcel
involved
in
the
split
or
consolidation
is
not
within
the
16
redemption
period
under
chapter
447
or
the
period
specified
17
in
section
448.12
following
a
tax
sale
under
chapter
446
and
18
is
free
from
unpaid
property
taxes,
special
assessments,
and
19
drainage
assessments
for
which
a
waiver
or
abatement
has
not
20
been
approved.
21
DIVISION
IV
22
AUTHORITY
TO
POSTPONE
OR
CANCEL
TAX
SALES
23
Sec.
10.
Section
446.7,
subsection
1,
Code
2026,
is
amended
24
to
read
as
follows:
25
1.
Annually,
on
the
third
Monday
in
June
the
county
26
treasurer
shall
offer
at
public
sale
all
parcels
on
which
taxes
27
are
delinquent.
The
treasurer
shall
not,
however,
offer
for
28
sale
any
parcel
that
is
subject
to
a
pending
action
as
the
29
result
of
a
municipal
infraction
citation
under
section
364.22
,
30
a
petition
filed
under
chapter
657
,
or
a
petition
filed
under
31
chapter
657A
,
if
such
municipal
infraction
citation
or
petition
32
is
indexed
under
section
617.10
and
noted
in
the
county
system
33
as
defined
in
section
445.1
.
The
sale
shall
be
made
for
the
34
total
amount
of
taxes,
interest,
fees,
and
costs
due.
If
for
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good
cause
the
treasurer
cannot
hold
the
annual
tax
sale
on
the
1
third
Monday
of
June,
the
treasurer
may
designate
a
different
2
date
in
June
for
the
sale
not
later
than
one
hundred
twenty
3
days
after
the
third
Monday
in
June
.
After
designation
of
a
4
different
date,
the
treasurer
may,
for
good
cause
and
following
5
approval
of
the
board
of
supervisors,
redesignate
the
date
of
6
the
tax
sale
to
a
date
not
more
than
one
hundred
twenty
days
7
after
the
immediately
preceding
designation,
but
not
later
than
8
the
date
for
the
subsequent
year’s
annual
tax
sale.
9
EXPLANATION
10
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
11
the
explanation’s
substance
by
the
members
of
the
general
assembly.
12
This
bill
relates
to
local
government
administration
of
13
certain
property
tax
credits
and
rent
reimbursements,
abandoned
14
mobile
homes
and
personal
property
in
rural
areas,
and
tax
15
sales.
16
DIVISION
I
——
PROPERTY
TAX
CREDITS
AND
RENT
REIMBURSEMENTS.
17
The
bill
specifies
a
claim
for
credit
of
property
taxes
due
or
18
reimbursement
for
rent
constituting
property
taxes
during
the
19
fiscal
year
shall
not
be
allowed
unless
the
claim
is
filed
with
20
sufficient
proof
of
income
eligibility.
21
DIVISION
II
——
ABANDONED
MOBILE
HOMES
AND
PERSONAL
PROPERTY
22
IN
UNINCORPORATED
AREAS.
The
bill
changes
the
definition
of
23
“mobile
home”
in
Code
chapter
555B
(disposal
of
abandoned
24
mobile
homes
and
personal
property)
to
include
an
abandoned
25
mobile
home
in
an
unincorporated
area.
By
changing
the
26
definition
of
“mobile
home”
in
Code
chapter
555B
to
include
27
an
abandoned
mobile
home
in
an
unincorporated
area,
the
bill
28
establishes
similar
procedures
for
the
removal
of
an
abandoned
29
mobile
home
and
personal
property
as
manufactured
homes
or
30
modular
homes
in
a
manufactured
home
community
or
mobile
home
31
park.
32
The
bill
also
changes
the
definition
of
“valueless
home”
in
33
Code
chapter
555C
(valueless
mobile,
modular,
and
manufactured
34
homes)
to
include
a
home
on
rural
property.
By
changing
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the
definition
of
“valueless
home”
in
Code
chapter
555C
to
1
include
a
home
on
rural
property,
the
bill
establishes
similar
2
procedures
for
the
removal
of
a
valueless
home
and
personal
3
property
from
a
manufactured
home
community
or
mobile
home
4
park.
Code
chapter
555C
also
establishes
procedures
to
issue
a
5
new
title
to
a
valueless
home
to
a
third
party.
6
DIVISION
III
——
SPLIT
AND
CONSOLIDATION
OF
PARCELS
——
7
TAX
SALES.
The
bill
provides
that
a
county
assessor
or
8
county
auditor,
as
applicable,
shall
not
approve
a
split
or
9
consolidation,
as
each
is
defined
in
the
bill,
for
which
a
plat
10
of
survey
or
acquisition
plat
is
not
required,
unless
each
11
parcel
involved
in
the
split
or
consolidation
is
not
within
12
the
redemption
period
under
Code
chapter
447
or
the
period
13
specified
in
Code
section
448.12
following
a
tax
sale
and
is
14
free
from
unpaid
property
taxes,
special
assessments,
and
15
drainage
assessments
for
which
a
waiver
or
abatement
has
not
16
been
approved.
17
DIVISION
IV
——
AUTHORITY
TO
POSTPONE
OR
CANCEL
TAX
SALES.
18
Code
section
446.7
provides
that
annually,
on
the
third
Monday
19
in
June,
the
county
treasurer
shall
offer
at
public
sale
all
20
parcels
on
which
taxes
are
delinquent.
However,
if
for
good
21
cause
the
treasurer
cannot
hold
the
annual
tax
sale
on
that
22
date,
the
treasurer
may
designate
a
different
date
in
June
for
23
the
sale.
24
The
bill
modifies
the
ability
of
the
county
treasurer
25
to
reschedule
the
tax
sale
for
good
cause
by
allowing
the
26
rescheduled
date
to
be
a
date
not
later
than
120
days
after
the
27
third
Monday
in
June.
After
designation
of
a
different
date,
28
the
county
treasurer
may,
for
good
cause
and
following
approval
29
of
the
board
of
supervisors,
redesignate
the
date
of
the
tax
30
sale
to
a
date
not
more
than
120
days
after
the
immediately
31
preceding
designation,
but
not
later
than
the
date
for
the
32
subsequent
year’s
annual
tax
sale.
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