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SENATE
FILE
2500
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SF
2431)
(SUCCESSOR
TO
SSB
3009)
(As
Amended
and
Passed
by
the
Senate
April
22,
2026
)
A
BILL
FOR
An
Act
relating
to
townships,
including
the
appointment
and
1
duties
of
township
officers,
township
budgets,
and
the
2
provision
of
fire
protection
and
emergency
medical
services
3
to
townships
by
cities,
and
including
effective
date
4
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
SF
2500
(3)
91
js/jh/mb
S.F.
2500
DIVISION
I
1
TOWNSHIP
GOVERNANCE
2
Section
1.
Section
39.22,
unnumbered
paragraph
1,
Code
3
2026,
is
amended
to
read
as
follows:
4
The
This
section
applies
only
to
the
election
or
appointment
5
of
township
officers
in
townships
not
subject
to
the
provisions
6
of
section
359.11,
subsection
1.
The
appointment
of
township
7
officers
in
townships
subject
to
the
provisions
of
section
8
359.11,
subsection
1,
shall
occur
only
as
provided
in
that
9
subsection.
Otherwise,
the
offices
of
township
trustee
and
10
township
clerk
shall
be
filled
by
appointment
or
election
as
11
follows:
12
Sec.
2.
Section
64.1A,
subsection
5,
Code
2026,
is
amended
13
to
read
as
follows:
14
5.
Township
trustees
and,
if
appointed
pursuant
to
section
15
359.11,
subsection
1,
township
clerks
.
16
Sec.
3.
Section
69.8,
subsection
5,
Code
2026,
is
amended
17
to
read
as
follows:
18
5.
Elected
township
offices.
19
a.
When
a
vacancy
occurs
in
the
office
of
township
clerk
20
or
township
trustee
in
a
township
that
is
not
subject
to
the
21
provisions
of
section
359.11,
subsection
1
,
the
vacancy
shall
22
be
filled
by
appointment
by
the
trustees.
All
appointments
to
23
fill
vacancies
in
township
offices
shall
be
until
a
successor
24
is
elected
at
the
next
general
election
and
qualifies
by
taking
25
the
oath
of
office.
If
the
term
of
office
in
which
the
vacancy
26
exists
will
expire
within
seventy
days
after
the
next
general
27
election,
the
person
elected
to
the
office
for
the
succeeding
28
term
shall
qualify
by
taking
the
oath
of
office
within
ten
days
29
after
the
election
and
shall
serve
for
the
remainder
of
the
30
unexpired
term,
as
well
as
for
the
next
four-year
term.
31
b.
However,
if
the
offices
of
two
trustees
are
vacant
in
32
a
township
that
is
not
subject
to
the
provisions
of
section
33
359.11,
subsection
1,
the
county
board
of
supervisors
shall
34
fill
the
vacancies
by
appointment.
If
the
offices
of
three
35
-1-
SF
2500
(3)
91
js/jh/mb
1/
9
S.F.
2500
trustees
are
vacant
in
a
township
that
is
not
subject
to
the
1
provisions
of
section
359.11,
subsection
1,
the
board
may
2
fill
the
vacancies
by
appointment,
or
the
board
may
adopt
a
3
resolution
stating
that
the
board
will
exercise
all
powers
and
4
duties
assigned
by
law
to
the
trustees
of
the
township
in
which
5
the
vacancies
exist
until
the
vacancies
are
filled
at
the
next
6
general
election.
If
a
township
office
vacancy
is
not
filled
7
by
the
trustees
within
thirty
days
after
the
vacancy
occurs,
8
the
board
of
supervisors
may
appoint
a
successor
to
fill
the
9
vacancy
until
the
vacancy
can
be
filled
at
the
next
general
10
election.
11
c.
When
a
vacancy
occurs
in
the
office
of
township
trustee
12
or
township
clerk
in
a
township
that
is
subject
to
the
13
provisions
of
section
359.11,
subsection
1,
the
vacancy
shall
14
be
filled
pursuant
to
that
subsection.
15
Sec.
4.
Section
331.502,
subsection
24,
Code
2026,
is
16
amended
to
read
as
follows:
17
24.
Carry
out
duties
related
to
posting
financial
18
information
of
a
township
as
provided
in
sections
359.23
and
19
359.49
and
359.51A
.
20
Sec.
5.
Section
331.512,
subsection
1,
paragraph
i,
Code
21
2026,
is
amended
to
read
as
follows:
22
i.
The
levy
of
taxes
certified
by
the
board
of
trustees
of
a
23
township
as
provided
in
chapters
chapter
359
and
360
.
24
Sec.
6.
Section
359.10,
Code
2026,
is
amended
to
read
as
25
follows:
26
359.10
New
township
——
first
election
Initial
township
27
elections
.
28
When
a
new
township
is
formed
and
is
not
subject
to
the
29
provisions
of
section
359.11,
subsection
1,
or
when
a
township
30
ceases
to
be
subject
to
the
provisions
of
section
359.11,
31
subsection
1
,
in
which
and
township
officers
are
to
be
32
elected,
the
board
of
supervisors
shall
call
the
first
township
33
election,
to
be
held
at
such
place
as
it
may
designate,
on
the
34
day
of
the
next
general
election.
If
at
any
time
a
new
township
35
-2-
SF
2500
(3)
91
js/jh/mb
2/
9
S.F.
2500
has
been
created
in
a
year
in
which
no
general
election
is
1
held,
the
board
may
call
a
special
election
for
the
election
of
2
the
township
officers
of
the
new
township,
who
shall
continue
3
in
office
until
their
successors
are
elected
and
qualified.
4
There
shall
be
elected
two
trustees
for
a
term
of
two
years,
5
whose
successors
shall
serve
terms
of
four
years,
one
trustee
6
for
a
term
of
four
years,
and
one
clerk
for
a
term
of
four
7
years.
8
Sec.
7.
Section
359.11,
Code
2026,
is
amended
by
striking
9
the
section
and
inserting
in
lieu
thereof
the
following:
10
359.11
Appointment
of
trustees
and
clerks
——
training.
11
1.
a.
This
subsection
applies
only
to
townships
located
in
12
a
county
with
a
population
of
less
than
seventy-five
thousand
13
according
to
the
most
recent
federal
decennial
census,
except
14
this
subsection
does
not
apply
to
any
township
with
a
taxable
15
valuation
for
property
tax
purposes
of
two
hundred
fifty
16
million
dollars
or
more.
17
b.
Prior
to
January
1,
2027,
the
board
of
supervisors
shall
18
appoint
three
registered
voters
of
each
township
to
serve
on
19
the
board
of
trustees
in
each
township,
whose
terms
shall
begin
20
January
1,
2027.
The
initial
terms
of
the
board
of
trustees
21
shall
be
staggered.
One
appointee
under
this
paragraph
shall
22
serve
a
term
of
one
year,
one
appointee
under
this
paragraph
23
shall
serve
a
term
of
two
years,
and
one
appointee
under
this
24
paragraph
shall
serve
a
term
of
three
years.
This
paragraph
is
25
repealed
January
1,
2031.
26
c.
A
board
of
trustees
in
each
township
shall
consist
27
of
three
registered
voters
of
the
township
appointed
by
the
28
board
of
supervisors
to
serve
three-year
terms
staggered
so
29
that
one
term
expires
on
January
1
of
each
year.
Prior
to
30
the
expiration
of
the
term
of
an
appointee
to
the
board
of
31
trustees,
the
board
of
supervisors
shall
appoint
a
registered
32
voter
of
the
township
to
serve
a
term
of
three
years
beginning
33
January
1.
34
d.
The
board
of
supervisors
shall
appoint
a
township
clerk
35
-3-
SF
2500
(3)
91
js/jh/mb
3/
9
S.F.
2500
to
serve
a
term
of
four
years
beginning
January
1.
1
2.
A
township
that
has
appointed
officers
pursuant
to
2
subsection
1
that
is
no
longer
subject
to
subsection
1
due
to
3
the
township
being
located
in
a
county
with
a
population
of
4
at
least
seventy-five
thousand
according
to
the
most
recent
5
federal
decennial
census
or
the
taxable
valuation
of
the
6
township
for
property
tax
purposes
reaching
or
exceeding
two
7
hundred
fifty
million
dollars
shall
arrange
for
the
election
of
8
township
officers
pursuant
to
section
359.10.
9
3.
The
board
of
supervisors
may
remove
a
person
appointed
10
under
subsection
1
at
any
time
for
neglect
of
duty
or
11
maladministration.
12
4.
A
vacancy
on
the
board
of
trustees
or
of
the
position
13
of
township
clerk
shall
be
filled
for
the
unexpired
portion
of
14
the
regular
term
in
the
same
manner
as
regular
appointments
are
15
made
pursuant
to
subsection
1
or
as
provided
in
section
69.8,
16
if
applicable.
17
5.
a.
Prior
to
initially
taking
office
as
a
township
18
trustee
or
township
clerk,
the
appointee
or
officer-elect
19
shall
attend
training
on
township
budgets,
duties,
and
20
responsibilities,
including
but
not
limited
to
a
trustee’s
role
21
as
a
fence
viewer
under
chapter
359A.
The
training
shall
be
22
offered
by
the
county
agriculture
extension
council
created
23
pursuant
to
section
176A.5.
If
multiple
county
agricultural
24
extension
councils
exist
in
the
same
county,
the
county
25
agricultural
extension
councils
shall
coordinate
to
offer
the
26
required
training.
County
agricultural
extension
councils
may
27
collaborate
with
the
department
of
management
and
organizations
28
representing
county
and
city
governments
in
producing
the
29
content
for
and
presenting
the
required
training.
The
county
30
agricultural
extension
council
shall
notify
the
board
of
31
supervisors
when
an
appointee
or
officer-elect
has
attended
the
32
required
training.
33
b.
If
an
appointee
under
subsection
1
fails
to
attend
the
34
required
training,
the
board
of
supervisors
shall
make
a
new
35
-4-
SF
2500
(3)
91
js/jh/mb
4/
9
S.F.
2500
appointment
for
the
position
and
the
new
appointee
shall
attend
1
the
required
training
prior
to
taking
office.
2
Sec.
8.
NEW
SECTION
.
359.51A
Annual
reports.
3
Each
township
clerk
shall
prepare
and
submit
to
the
4
department
of
management
and
the
county
board
of
supervisors,
5
on
or
before
July
31
of
each
year,
a
report
in
writing,
6
showing
all
receipts
of
money
and
disbursements
in
the
clerk’s
7
office
for
each
separate
tax
levy
authorized
by
law
for
the
8
preceding
fiscal
year,
showing
the
current
public
debt
of
the
9
township,
showing
the
balance
as
of
June
30
of
all
separate
10
reserve
accounts
held
by
the
township,
and
providing
an
11
itemized
statement
and
any
other
information
the
department
of
12
management
deems
relevant,
which
shall
be
certified
as
correct
13
by
the
trustees
of
the
township.
The
report
shall
be
in
a
form
14
prescribed
by
the
department
of
management
in
consultation
with
15
the
county
finance
committee.
Each
township
clerk
shall
send
a
16
copy
of
this
written
report
to
the
department
of
management,
17
county
board
of
supervisors,
and
county
auditor.
The
county
18
auditor
shall
post
the
report
or
a
summary
of
the
report
in
19
a
prominent
place
in
the
building
where
the
auditor’s
office
20
is
located.
The
department
of
management
shall
post
all
21
reports
received
pursuant
to
this
section
on
the
department
of
22
management’s
internet
site
and
a
county
shall
post
all
reports
23
received
pursuant
to
this
section
on
the
county’s
internet
24
site.
The
county
treasurer
shall
withhold
disbursement
of
25
township
taxes
until
the
report
is
filed
with
the
county
board
26
of
supervisors
and
the
county
auditor.
The
county
auditor
27
shall
notify
the
county
treasurer
if
taxes
are
to
be
withheld.
28
Sec.
9.
NEW
SECTION
.
359.61
Intergovernmental
agreements.
29
1.
Any
legal
or
contractual
agreement
or
obligation
to
which
30
a
township
is
subject
in
effect
prior
to
the
township
becoming
31
subject
to
the
provisions
of
section
359.11,
subsection
1,
32
shall
remain
in
effect
until
the
expiration
of
the
legal
or
33
contractual
agreement
or
obligation.
34
2.
Any
agreement
entered
into
under
chapter
28E
to
which
a
35
-5-
SF
2500
(3)
91
js/jh/mb
5/
9
S.F.
2500
township
is
a
party
is
invalid
and
unenforceable
on
and
after
1
January
1,
2027,
if
the
agreement
has
not
been
filed
with
the
2
secretary
of
state
by
that
date
pursuant
to
section
28E.8.
3
This
subsection
does
not
prohibit
a
township
from
entering
a
4
new
agreement
under
chapter
28E
as
long
as
the
agreement
is
5
filed
pursuant
to
section
28E.8.
6
Sec.
10.
NEW
SECTION
.
384.12A
Rural
fire
protection
fund.
7
1.
A
city
that
provides
fire
protection
and
emergency
8
medical
services
to
a
township
pursuant
to
a
contract
shall
9
establish
a
rural
fire
protection
fund
under
the
control
of
the
10
city’s
fire
department.
11
2.
A
city
that
receives
payment
from
a
township
pursuant
12
to
a
township’s
levy
for
fire
protection
or
emergency
medical
13
services
pursuant
to
section
359.43
shall
deposit
such
payments
14
into
the
city’s
rural
fire
protection
fund.
The
city
shall
use
15
moneys
in
the
rural
fire
protection
fund
only
for
purposes
of
16
providing
fire
protection
and
emergency
medical
services.
17
3.
By
June
30,
2026,
and
by
June
30
of
each
year
thereafter,
18
a
city
that
deposits
payments
from
a
township
into
the
city’s
19
rural
fire
protection
fund
pursuant
to
subsection
2
shall
20
share
with
the
township
board
of
trustees
and,
if
the
township
21
is
subject
to
the
provisions
of
section
359.11,
subsection
22
1,
with
the
county
board
of
supervisors
an
itemized
list
of
23
expenditures
from
the
fund.
24
4.
Moneys
remaining
in
a
city’s
rural
fire
protection
fund
25
at
the
close
of
the
city’s
fiscal
year
shall
remain
available
26
for
expenditure
for
the
purposes
of
fire
protection
and
27
emergency
medical
services.
28
Sec.
11.
REPEAL.
Sections
359.23,
359.38,
and
359.39,
Code
29
2026,
are
repealed.
30
Sec.
12.
REPEAL.
Chapter
360,
Code
2026,
is
repealed.
31
Sec.
13.
TRANSITION
——
ELECTED
TOWNSHIP
OFFICIALS.
The
32
term
of
all
elected
township
officials
in
all
townships
subject
33
to
the
provisions
of
section
359.11,
subsection
1,
as
enacted
34
by
this
division
of
this
Act,
shall
terminate
on
January
1,
35
-6-
SF
2500
(3)
91
js/jh/mb
6/
9
S.F.
2500
2027.
A
person
serving
as
a
township
trustee
or
township
clerk
1
pursuant
to
chapter
359,
Code
2026,
may
continue
serving
in
2
that
role
until
January
1,
2027.
3
Sec.
14.
TRANSITION
——
TRANSFER
OF
MONEYS.
On
or
before
4
September
1,
2026,
any
moneys
collected
by
a
township
pursuant
5
to
taxes
levied
under
chapter
360,
Code
2026,
and
under
control
6
of
the
township
clerk
shall
be
transferred
by
the
township
7
clerk
to
the
general
fund
of
a
school
district
or
districts
pro
8
rata
in
which
the
moneys
were
raised.
9
Sec.
15.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
10
deemed
of
immediate
importance,
takes
effect
upon
enactment.
11
DIVISION
II
12
TOWNSHIP
BUDGETS
13
Sec.
16.
Section
359.49,
Code
2026,
is
amended
by
adding
the
14
following
new
subsection:
15
NEW
SUBSECTION
.
1A.
a.
Prior
to
adoption
and
certification
16
of
the
budget
proposed
pursuant
to
this
section,
the
board
of
17
trustees
shall
provide
the
proposed
budget
to
the
board
of
18
supervisors.
19
b.
The
board
of
supervisors
shall
have
the
option
to
approve
20
or
reject
the
proposed
budget
of
a
township
subject
to
section
21
359.11,
subsection
1.
The
board
of
supervisors
shall
approve
22
or
reject
the
proposed
budget
of
a
township
subject
to
section
23
359.11,
subsection
1,
and
direct
changes
to
be
made
in
a
timely
24
manner
so
as
to
not
delay
the
duties
of
the
board
of
trustees
to
25
adopt
a
budget
and
certify
taxes
by
the
deadlines
provided
in
26
this
section.
27
c.
The
board
of
supervisors
shall
not
direct
or
allocate
28
any
moneys
collected
pursuant
to
a
levy
in
one
township
for
29
use
in
another
township.
This
paragraph
does
not
prohibit
30
cost-sharing
agreements
entered
into
between
two
or
more
31
townships.
32
d.
All
approved
budgets,
whether
approved
by
the
board
33
of
trustees
or
by
the
board
of
supervisors
as
required
under
34
paragraph
“b”
,
shall
be
itemized
and
presented
at
hearings
and
35
-7-
SF
2500
(3)
91
js/jh/mb
7/
9
S.F.
2500
meetings
for
the
review
or
consideration
of
the
county
budget
1
or
a
county
levy.
2
Sec.
17.
Section
359.49,
subsections
4
and
7,
Code
2026,
are
3
amended
to
read
as
follows:
4
4.
The
board
of
trustees
shall
transmit
a
copy
of
the
5
proposed
budget
and
a
notice
of
the
meeting
set
as
required
by
6
subsection
5
to
the
county
auditor
for
posting.
The
county
7
auditor
shall
post
the
notice
and
the
proposed
budget
in
an
8
area
of
the
courthouse
where
notices
to
the
public
are
commonly
9
posted.
The
county
auditor
shall
also
post
the
notice
and
10
proposed
budget
on
the
county’s
internet
site.
11
7.
After
the
meeting
on
the
proposed
budget,
the
board
of
12
trustees
shall
adopt
by
resolution
a
budget
for
at
least
the
13
next
fiscal
year,
and
the
clerk
shall
certify
the
necessary
14
tax
levy
for
the
next
fiscal
year
to
the
county
auditor
and
15
the
county
board
of
supervisors
by
April
30.
The
tax
levy
16
certified
may
be
less
than
but
shall
not
be
more
than
the
17
amount
estimated
in
the
proposed
budget
submitted
at
the
18
meeting.
Two
copies
each
of
the
detailed
budget
as
adopted
19
and
of
the
certified
tax
levy
must
be
transmitted
to
the
20
county
auditor
by
April
30.
The
county
auditor
shall
post
the
21
detailed
budget
on
the
county’s
internet
site.
22
Sec.
18.
Section
359.50,
subsection
1,
Code
2026,
is
amended
23
to
read
as
follows:
24
1.
A
township
budget
as
finally
adopted
for
the
following
25
fiscal
year
becomes
effective
July
1.
A
township
budget
for
26
the
current
fiscal
year
may
be
amended
,
with
the
approval
of
27
the
board
of
supervisors
if
approval
is
required
under
section
28
359.49,
subsection
1A,
paragraph
“b”
,
for
any
of
the
following
29
purposes:
30
a.
To
permit
the
expenditure
of
unexpended,
unencumbered
31
cash
balances
on
hand
at
the
end
of
the
preceding
fiscal
year
32
which
that
had
not
been
anticipated
in
the
budget.
33
b.
To
permit
the
expenditure
of
amounts
anticipated
to
be
34
available
from
sources
other
than
property
taxation,
and
which
35
-8-
SF
2500
(3)
91
js/jh/mb
8/
9
S.F.
2500
that
had
not
been
anticipated
in
the
budget.
1
Sec.
19.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
2
effect
January
1,
2027.
3
-9-
SF
2500
(3)
91
js/jh/mb
9/
9