Read the full stored bill text
Senate
File
2360
-
Introduced
SENATE
FILE
2360
BY
WINCKLER
,
STAED
,
PETERSEN
,
TOWNSEND
,
BISIGNANO
,
BLAKE
,
ZIMMER
,
DONAHUE
,
DOTZLER
,
BENNETT
,
HARDMAN
,
and
DREY
A
BILL
FOR
An
Act
relating
to
partial
payments
of
property
taxes
and
1
including
applicability
provisions.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
435.24,
subsection
6,
paragraph
a,
Code
1
2026,
is
amended
to
read
as
follows:
2
a.
As
an
alternative
to
the
semiannual
or
annual
payment
of
3
taxes,
the
county
treasurer
may
shall
accept
partial
payments
4
of
current
year
home
taxes.
The
treasurer
shall
transfer
5
amounts
from
each
taxpayer’s
account
to
be
applied
to
each
6
semiannual
tax
installment
prior
to
the
delinquency
dates
7
specified
in
section
445.37
and
the
amounts
collected
shall
8
be
apportioned
by
the
tenth
of
the
month
following
transfer.
9
If,
prior
to
the
due
date
of
each
semiannual
installment,
10
the
account
balance
is
insufficient
to
fully
satisfy
the
11
installment,
the
treasurer
shall
transfer
and
apply
the
entire
12
account
balance,
leaving
an
unpaid
balance
of
the
installment.
13
Interest
shall
attach
on
the
unpaid
balance
in
accordance
with
14
section
445.39
.
Unless
funds
sufficient
to
fully
satisfy
the
15
delinquency
are
received,
the
treasurer
shall
collect
the
16
unpaid
balance
as
provided
in
sections
445.3
and
445.4
and
17
chapter
446
.
Any
remaining
balance
in
a
taxpayer’s
account
in
18
excess
of
the
amount
needed
to
fully
satisfy
an
installment
19
shall
remain
in
the
account
to
be
applied
toward
the
next
20
semiannual
installment.
Any
interest
income
derived
from
the
21
account
shall
be
deposited
in
the
county’s
general
fund
to
22
cover
administrative
costs.
The
treasurer
shall
send
a
notice
23
with
the
tax
statement
or
by
separate
mail
to
each
taxpayer
24
stating
that
,
upon
request
to
the
treasurer,
the
taxpayer
may
25
make
partial
payments
of
current
year
home
taxes.
26
Sec.
2.
Section
445.36A,
subsection
1,
Code
2026,
is
amended
27
to
read
as
follows:
28
1.
As
an
alternative
to
the
semiannual
or
annual
payment
29
of
taxes,
the
county
treasurer
may
shall
accept
partial
30
payments
of
taxes.
The
treasurer
shall
transfer
amounts
from
31
each
taxpayer’s
account
to
be
applied
to
each
semiannual
tax
32
installment
prior
to
the
delinquency
dates
specified
in
section
33
445.37
and
the
amounts
collected
shall
be
apportioned
by
the
34
tenth
of
the
month
following
transfer.
If,
prior
to
the
due
35
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date
of
each
semiannual
installment,
the
account
balance
is
1
insufficient
to
fully
satisfy
the
installment,
the
treasurer
2
shall
transfer
and
apply
the
entire
account
balance,
leaving
an
3
unpaid
balance
of
the
installment.
Interest
shall
attach
on
4
the
unpaid
balance
in
accordance
with
section
445.39
.
Unless
5
funds
sufficient
to
fully
satisfy
the
delinquency
are
received,
6
the
treasurer
shall
collect
the
unpaid
balance
as
provided
7
in
sections
445.3
and
445.4
and
chapter
446
.
Any
remaining
8
balance
in
a
taxpayer’s
account
in
excess
of
the
amount
needed
9
to
fully
satisfy
an
installment
shall
remain
in
the
account
10
to
be
applied
toward
the
next
semiannual
installment.
Any
11
interest
income
derived
from
the
account
shall
be
deposited
12
in
the
county’s
general
fund
to
cover
administrative
costs.
13
The
treasurer
shall
send
a
notice
with
the
tax
statement
or
by
14
separate
mail
to
each
taxpayer
stating
that
,
upon
request
to
15
the
treasurer,
the
taxpayer
may
make
partial
payments
of
taxes.
16
Sec.
3.
APPLICABILITY.
This
Act
applies
to
property
taxes
17
due
and
payable
in
fiscal
years
beginning
on
or
after
July
1,
18
2026.
19
EXPLANATION
20
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
21
the
explanation’s
substance
by
the
members
of
the
general
assembly.
22
Under
current
law,
the
county
treasurer
may
accept
partial
23
payments
for
property
taxes
as
an
alternative
to
the
annual
24
or
semiannual
installments.
This
bill
requires
each
county
25
treasurer
to
accept
partial
payments
for
property
taxes
in
lieu
26
of
one
annual
payment
or
the
semiannual
installments.
27
The
bill
makes
a
similar
change
to
the
provision
governing
28
the
collection
of
property
taxes
on
manufactured
homes
and
29
mobile
homes
under
Code
chapter
435.
30
The
bill
applies
to
property
taxes
due
and
payable
in
fiscal
31
years
beginning
on
or
after
July
1,
2026.
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