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STATE OF IOWA
KLM REYNOLDS
GOVERNOR
May 02, 2026
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
Senate File 2496, an Act relating to Iowa’s urban renewal law by modifying the division
of revenue for certain emergency medical services property tax levies, and including
effective date and applicability provisions.
The above Senate File is hereby approved on this date.
KmFReynolds
Governor of Iowa
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 WWW.GOVERNOR.IOWA.GOV
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WLL MAINTAL
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Senate File 2496
AN ACT
RELATING TO IOWA'S URBAN RENEWAL LAW BY MODIFYING THE DIVISION
OF REVENUE FOR CERTAIN EMERGENCY MEDICAL SERVICES PROPERTY
TAX LEVIES, AND INCLUDING EFFECTIVE DATE AND APPLICABILITY
PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 403.19, subsection 2, paragraph a, Code
2026, is amended to read as follows:
a. That portion of the taxes each year in excess of such
amount shall be allocated to and when collected be paid into a
special fund of the municipality to pay the principal of and
interest on loans, moneys advanced to, or indebtedness, whether
funded, refunded, assumed, or otherwise, including bonds
issued under the authority of section 403.9, subsection 1,
incurred by the municipality to finance or refinance, in whole
or in part, an urban renewal project within the area, and to
provide assistance for low and moderate income family housing
as provided in section 403.22. However, except as provided
in paragraph "b", taxes for the regular and voter-approved
physical plant and equipment levy of a school district imposed
pursuant to section 298.2 and taxes for the instructional
support program of a school district imposed pursuant to
section 257.19, taxes for the payment of bonds and interest
of each taxing district, taxes for emergency medical services
imposed pursuant to chapter 357F, 357G, or 422D, and taxes
imposed under section 346.27, subsection 22, related to joint
Senate File 2496, p. 2
county-city buildings shall be collected against all taxable
property within the taxing district without limitation by the
provisions of this subsection.
Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate
importance, takes effect upon enactment.
Sec. 3. APPLICABILITY. This Act applies to property taxes
due and payable in fiscal years beginning on or after July 1,
2026.
AMY SINCŒIR
President of the Senate
PAT GRASSLEY/
Speaker of' the House
I hereby certify that this bill originated in the Senate and
is known as Senate File 2496, Ninety-first general Assembly.
W. CHARLES SMITHSON
Approved , 2026
Secretary of<bhe Senate
KIM R^hfOLDS f \
Governor