Read the full stored bill text
Senate
File
269
-
Introduced
SENATE
FILE
269
BY
ROWLEY
A
BILL
FOR
An
Act
relating
to
local
government
by
modifying
provisions
1
relating
to
liens,
property
tax
credits
and
rent
2
reimbursements,
abandoned
mobile
homes
and
personal
property
3
in
rural
areas,
driver’s
licenses,
and
tax
sales.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
TLSB
2469XS
(5)
91
jm/md
S.F.
269
DIVISION
I
1
TAX
COLLECTIONS
FOR
BUILDINGS
OR
IMPROVEMENTS
ERECTED
ON
LAND
2
OWNED
BY
ANOTHER
PERSON
3
Section
1.
Section
445.32,
Code
2025,
is
amended
to
read
as
4
follows:
5
445.32
Liens
on
buildings
or
improvements.
6
1.
If
a
building
or
improvement
is
erected
or
made
by
a
7
person
other
than
the
owner
of
the
land
on
which
the
building
8
or
improvement
is
located,
as
provided
for
in
section
428.4
,
9
and
the
actual
value
of
the
building
or
improvement
is
less
10
than
twenty
thousand
dollars,
the
building
is
not
a
residential
11
building,
or
the
improvement
is
not
a
residential
improvement,
12
the
taxes
on
the
building
or
improvement
are
and
remain
a
lien
13
on
the
building
or
improvement
from
the
date
of
levy
until
14
paid.
If
the
taxes
on
the
building
or
improvement
become
15
delinquent,
as
provided
in
section
445.37
,
the
county
treasurer
16
shall
collect
the
tax
as
provided
in
sections
445.3
and
445.4
.
17
This
section
subsection
does
not
apply
to
special
assessments,
18
or
rates
or
charges.
19
2.
If
a
building
or
improvement
is
erected
or
made
by
a
20
person
other
than
the
owner
of
the
land
on
which
the
building
21
or
improvement
is
located,
as
provided
for
in
section
428.4,
22
the
actual
value
of
the
building
or
improvement
is
twenty
23
thousand
dollars
or
more,
and
the
building
is
a
residential
24
building
or
the
improvement
is
an
improvement
to
a
residential
25
building,
the
taxes
on
the
building
or
improvement
are
and
26
remain
a
lien
on
the
building
or
improvement
from
the
date
of
27
levy
until
paid.
If
the
taxes
on
the
building
or
improvement
28
become
delinquent,
as
provided
in
section
445.37,
the
county
29
treasurer
shall
collect
the
tax
as
provided
in
sections
445.3
30
and
445.4
or
pursuant
to
chapter
446.
31
3.
If
a
county
treasurer
commences
tax
collection
32
procedures
under
this
section
for
delinquent
taxes
on
a
33
building
or
improvement,
the
county
treasurer
shall
send
34
notice
to
the
owner
of
the
land
on
which
the
building
or
35
-1-
LSB
2469XS
(5)
91
jm/md
1/
10
S.F.
269
improvement
is
collected
in
the
form
prescribed
by
section
1
446.9,
subsection
1.
2
DIVISION
II
3
PROPERTY
TAX
CREDITS
AND
RENT
REIMBURSEMENTS
4
Sec.
2.
Section
425.19,
Code
2025,
is
amended
to
read
as
5
follows:
6
425.19
Claim
and
credit
or
reimbursement.
7
Subject
to
the
limitations
provided
in
this
subchapter
,
and
8
after
submission
of
sufficient
proof
of
income
eligibility
to
9
the
county
treasurer,
a
claimant
may
annually
claim
a
credit
10
for
property
taxes
due
during
the
fiscal
year
next
following
11
the
base
year
or
claim
a
reimbursement
for
rent
constituting
12
property
taxes
paid
in
the
base
year.
The
amount
of
the
credit
13
for
property
taxes
due
for
a
homestead
shall
be
paid
on
June
14
15
of
each
year
from
the
elderly
and
disabled
property
tax
15
credit
fund
under
section
425.39,
subsection
1
,
by
the
director
16
of
revenue
to
the
county
treasurer
who
shall
credit
the
money
17
received
against
the
amount
of
the
property
taxes
due
and
18
payable
on
the
homestead
of
the
claimant
and
the
amount
of
the
19
reimbursement
for
rent
constituting
property
taxes
paid
shall
20
be
paid
by
the
director
of
health
and
human
services
to
the
21
claimant
from
the
reimbursement
fund
under
section
425.39,
22
subsection
2
,
on
or
before
December
31
of
each
year.
23
DIVISION
III
24
ABANDONED
MOBILE
HOMES
IN
UNINCORPORATED
AREAS
25
Sec.
3.
Section
555B.1,
subsection
5,
Code
2025,
is
amended
26
to
read
as
follows:
27
5.
“Mobile
home”
means
the
same
as
defined
in
section
435.1
28
and
includes
“manufactured
homes”
“manufactured
homes”
and
29
“modular
homes”
“modular
homes”
as
those
terms
are
defined
in
30
section
435.1
,
if
the
manufactured
homes
or
modular
homes
are
31
located
in
a
manufactured
home
community
or
mobile
home
park
or
32
are
located
in
the
unincorporated
area
of
a
county
.
33
Sec.
4.
Section
555C.1,
Code
2025,
is
amended
by
adding
the
34
following
new
subsection:
35
-2-
LSB
2469XS
(5)
91
jm/md
2/
10
S.F.
269
NEW
SUBSECTION
.
4A.
“Rural
property”
means
real
property
1
located
in
the
unincorporated
area
of
a
county.
2
Sec.
5.
Section
555C.1,
subsection
5,
unnumbered
paragraph
3
1,
Code
2025,
is
amended
to
read
as
follows:
4
“Valueless
home”
means
a
home
located
in
a
manufactured
home
5
community
or
a
mobile
home
park
or
on
rural
property
including
6
all
other
personal
property,
where
all
of
the
following
7
conditions
exist:
8
Sec.
6.
Section
555C.2,
Code
2025,
is
amended
to
read
as
9
follows:
10
555C.2
Removal
or
transfer
of
title
of
valueless
home
——
11
presumption
of
value.
12
1.
An
owner
of
rural
property
or
a
manufactured
home
13
community
or
mobile
home
park
may
remove,
or
cause
to
be
14
removed,
from
the
rural
property
or
manufactured
home
15
community
or
mobile
home
park
a
valueless
home
and
personal
16
property
associated
with
the
home
at
any
time
following
a
17
determination
of
abandonment
by
the
rural
property
owner
or
by
18
the
manufactured
home
community
or
mobile
home
park
owner
in
19
accordance
with
section
562B.27,
subsection
1
,
and
an
order
20
of
removal
pursuant
to
chapter
648
without
further
notice
to
21
the
owner
or
occupant
of
the
valueless
home.
Within
ten
days
22
of
the
removal
or
transfer
of
title,
the
rural
property
owner
23
or
manufactured
home
community
or
mobile
home
park
owner
shall
24
give
written
notice
to
the
county
treasurer
for
the
county
in
25
which
the
rural
property
or
manufactured
home
community
or
26
mobile
home
park
is
located
by
affidavit
which
shall
include
27
a
description
of
the
valueless
home,
its
owner
or
occupant,
28
if
known,
the
date
of
removal
or
transfer
of
title,
and
if
29
applicable,
the
name
and
address
of
any
third
party
to
whom
a
30
new
title
shall
be
issued.
31
2.
A
valueless
home
and
any
personal
property
associated
32
with
the
valueless
home
shall
be
conclusively
deemed
in
value
33
to
be
equal
to
or
less
than
the
reasonable
cost
of
disposal
34
plus
all
sums
owing
to
the
rural
property
owner
or
manufactured
35
-3-
LSB
2469XS
(5)
91
jm/md
3/
10
S.F.
269
home
community
or
mobile
home
park
owner
pertaining
to
the
1
valueless
home,
if
the
rural
property
owner
or
manufactured
2
home
community
or
mobile
home
park
owner
or
an
agent
of
the
3
owner
removes
the
home
and
personal
property
to
a
demolisher,
4
sanitary
landfill,
or
other
lawful
disposal
site
or
if
the
5
rural
property
owner
or
manufactured
home
community
or
mobile
6
home
park
owner
allows
a
disinterested
third
party
to
remove
7
the
valueless
home
and
personal
property
or
to
leave
the
home
8
on
the
rural
property
or
in
the
manufactured
home
community
or
9
mobile
home
park
in
a
transaction
in
which
the
rural
property
10
owner
or
manufactured
home
community
or
mobile
home
park
owner
11
receives
no
consideration.
12
Sec.
7.
Section
555C.3,
Code
2025,
is
amended
to
read
as
13
follows:
14
555C.3
New
title
——
third
party.
15
If
a
new
title
to
a
valueless
home
is
to
be
issued
to
a
16
third
party,
the
county
treasurer
shall
issue
a
new
title,
17
upon
receipt
of
the
affidavit
required
in
section
555C.2
and
18
payment
of
a
fee
pursuant
to
section
321.47
.
Any
tax
lien
19
levied
pursuant
to
chapter
435
is
canceled
and
the
ownership
20
interest
of
the
previous
owner
or
occupant
of
the
valueless
21
home
is
terminated
as
of
the
date
of
issuance
of
the
new
title.
22
The
new
title
owner
shall
take
the
title
free
of
all
rights
and
23
interests
even
though
the
rural
property
owner
or
manufactured
24
home
community
or
mobile
home
park
owner
fails
to
comply
with
25
the
requirements
of
this
chapter
or
any
judicial
proceedings,
26
if
the
new
title
owner
acts
in
good
faith.
27
Sec.
8.
Section
555C.4,
Code
2025,
is
amended
to
read
as
28
follows:
29
555C.4
Removal
by
rural
property
owner
or
manufactured
home
30
community
or
mobile
home
park
owner.
31
Unless
the
valueless
home
is
to
be
titled
in
the
name
of
32
a
third
party,
the
rural
property
owner
or
manufactured
home
33
community
or
mobile
home
park
owner
may
dispose
of
a
valueless
34
home
and
any
personal
property
to
a
demolisher,
sanitary
35
-4-
LSB
2469XS
(5)
91
jm/md
4/
10
S.F.
269
landfill,
or
other
lawful
disposal
site
under
the
terms
and
1
conditions
as
the
rural
property
owner
or
manufactured
home
2
community
or
mobile
home
park
owner
shall
determine.
3
DIVISION
IV
4
NONRESIDENTS
VEHICLE
REGISTRATION
AND
CERTIFICATES
OF
TITLE
5
Sec.
9.
Section
321.20,
subsection
1,
paragraph
f,
Code
6
2025,
is
amended
to
read
as
follows:
7
f.
(1)
If
Except
as
provided
in
subparagraph
(2),
if
the
8
vehicle
is
owned
by
a
nonresident
but
is
subject
to
issuance
of
9
an
Iowa
certificate
of
title
or
registration,
the
application
10
shall
must
also
contain
the
full
legal
name,
Iowa
driver’s
11
license
number
or
Iowa
nonoperator’s
identification
card
12
number,
date
of
birth,
bona
fide
residence,
and
mailing
address
13
of
the
primary
user
of
the
vehicle.
If
the
primary
user
is
a
14
firm,
association,
or
corporation,
the
application
shall
must
15
contain
the
bona
fide
business
address
and
federal
employer
16
identification
number
of
the
primary
user.
The
primary
user’s
17
name
and
address
shall
not
be
printed
on
the
registration
18
receipt
or
the
certificate
of
title.
19
(2)
If
the
vehicle
is
owned
by
a
nonresident
who
owns
the
20
property,
as
defined
in
section
535B.1,
or
land
suitable
for
21
use
in
farming
in
this
state,
the
vehicle
is
used
primarily
at
22
the
Iowa
property,
and
the
vehicle
is
subject
to
issuance
of
23
an
Iowa
certificate
of
title
or
registration,
the
application
24
must
include
reasonable
proof,
as
determined
by
the
department,
25
that
the
nonresident
owns
the
property,
and
may
contain
the
26
owner’s
driver’s
license
number
or
nonoperator’s
identification
27
card
number
issued
by
another
state
in
lieu
of
both
the
primary
28
user’s
information
required
under
subparagraph
(1)
and
the
29
owner’s
Iowa
driver’s
license
number
or
Iowa
nonoperator’s
30
identification
card
number
required
under
paragraph
“a”
.
The
31
department
shall
adopt
rules
regarding
acceptable
proof
of
32
ownership
of
the
property
required
under
this
subparagraph.
33
DIVISION
V
34
SPLIT
AND
CONSOLIDATION
OF
PARCELS
——
TAX
SALES
35
-5-
LSB
2469XS
(5)
91
jm/md
5/
10
S.F.
269
Sec.
10.
Section
354.2,
Code
2025,
is
amended
by
adding
the
1
following
new
subsections:
2
NEW
SUBSECTION
.
4A.
“Consolidation”
means
merging
two
or
3
more
tracts
or
parcels
of
land
into
one
parcel
of
land.
4
NEW
SUBSECTION
.
16A.
“Split”
means
dividing
a
parcel
of
5
land
into
two
or
more
parcels
of
land
when
a
plat
of
survey
or
6
acquisition
plat
is
not
required.
7
Sec.
11.
NEW
SECTION
.
354.28
Split
or
consolidation
not
8
requiring
plat
of
survey
or
acquisition
plat.
9
The
county
assessor
or
county
auditor,
as
applicable,
10
shall
not
approve
a
split
or
consolidation
for
which
a
plat
11
of
survey
or
acquisition
plat
is
not
required,
unless
each
12
parcel
involved
in
the
split
or
consolidation
is
not
within
the
13
redemption
period
under
chapter
447
or
the
period
specified
14
in
section
448.12
following
a
tax
sale
under
chapter
446
and
15
is
free
from
unpaid
property
taxes,
special
assessments,
and
16
drainage
assessments
for
which
a
waiver
or
abatement
has
not
17
been
approved.
18
DIVISION
VI
19
AUTHORITY
TO
POSTPONE
OR
CANCEL
TAX
SALES
20
Sec.
12.
Section
446.7,
subsection
1,
Code
2025,
is
amended
21
to
read
as
follows:
22
1.
Annually,
on
the
third
Monday
in
June
the
county
23
treasurer
shall
offer
at
public
sale
all
parcels
on
which
taxes
24
are
delinquent.
The
treasurer
shall
not,
however,
offer
for
25
sale
any
parcel
that
is
subject
to
a
pending
action
as
the
26
result
of
a
municipal
infraction
citation
under
section
364.22
,
27
a
petition
filed
under
chapter
657
,
or
a
petition
filed
under
28
chapter
657A
,
if
such
municipal
infraction
citation
or
petition
29
is
indexed
under
section
617.10
and
noted
in
the
county
system
30
as
defined
in
section
445.1
.
The
sale
shall
be
made
for
the
31
total
amount
of
taxes,
interest,
fees,
and
costs
due.
If
for
32
good
cause
the
treasurer
cannot
hold
the
annual
tax
sale
on
the
33
third
Monday
of
June,
the
treasurer
may
designate
a
different
34
date
in
June
for
the
sale
not
later
than
one
hundred
twenty
35
-6-
LSB
2469XS
(5)
91
jm/md
6/
10
S.F.
269
days
after
the
third
Monday
in
June
.
After
designation
of
a
1
different
date,
the
treasurer
may,
for
good
cause
and
following
2
approval
of
the
board
of
supervisors,
redesignate
the
date
of
3
the
tax
sale
to
a
date
not
more
than
one
hundred
twenty
days
4
after
the
immediately
preceding
designation,
but
not
later
than
5
the
date
for
the
subsequent
year’s
annual
tax
sale.
6
EXPLANATION
7
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
8
the
explanation’s
substance
by
the
members
of
the
general
assembly.
9
This
bill
relates
to
local
government
administration.
10
DIVISION
I
——
TAX
COLLECTIONS
FOR
BUILDINGS
OR
IMPROVEMENTS
11
ERECTED
ON
LAND
OWNED
BY
ANOTHER
PERSON.
When
property
12
adjacent
to
a
public
improvement
benefits
from
the
improvement,
13
a
special
assessment
may
be
levied
against
the
adjacent
14
properties
that
received
the
benefit
to
pay
for
all
or
a
15
portion
of
the
improvement.
Under
current
law,
principal
and
16
interest
due
and
delinquent
because
of
a
special
assessment
17
cannot
be
collected
on
a
building
or
improvement
erected
or
18
made
by
a
person
on
land
owned
by
another
person
pursuant
to
19
Code
sections
445.3
and
445.4.
The
bill
allows
collections
20
pursuant
to
Code
sections
445.3
and
445.4
or
Code
chapter
446
21
(tax
sales)
relating
to
residential
buildings
or
improvements
22
on
residential
buildings,
with
an
actual
value
of
$20,000
or
23
more,
erected
or
made
by
a
person
on
land
owned
by
another
24
person
to
include
principal
and
interest
due
and
delinquent
25
because
of
special
assessment
levies.
26
The
bill
requires
a
county
treasurer
to
provide
notice
to
27
the
owner
of
leased
land
on
which
a
building
or
improvement
28
is
erected
prior
to
commencing
tax
collection
procedures
for
29
delinquent
taxes
on
the
building
or
improvement.
30
DIVISION
II
——
PROPERTY
TAX
CREDITS
AND
RENT
REIMBURSEMENTS.
31
The
bill
specifies
a
claim
for
credit
of
property
taxes
due
or
32
reimbursement
for
rent
constituting
property
taxes
during
the
33
fiscal
year
shall
not
be
allowed
unless
the
claim
is
filed
with
34
sufficient
proof
of
income
eligibility.
35
-7-
LSB
2469XS
(5)
91
jm/md
7/
10
S.F.
269
DIVISION
III
——
ABANDONED
MOBILE
HOMES
AND
PERSONAL
PROPERTY
1
IN
UNINCORPORATED
AREAS.
The
bill
changes
the
definition
of
2
“mobile
home”
in
Code
chapter
555B
(disposal
of
abandoned
3
mobile
homes
and
personal
property)
to
include
an
abandoned
4
mobile
home
in
an
unincorporated
area.
By
changing
the
5
definition
of
“mobile
home”
in
Code
chapter
555B
to
include
6
an
abandoned
mobile
home
in
an
unincorporated
area,
the
bill
7
establishes
similar
procedures
for
the
removal
of
an
abandoned
8
mobile
home
and
personal
property
as
manufactured
homes
or
9
modular
homes
in
a
manufactured
home
community
or
mobile
home
10
park.
11
The
bill
also
changes
the
definition
of
“valueless
home”
in
12
Code
chapter
555C
(valueless
mobile,
modular,
and
manufactured
13
homes)
to
include
a
home
on
rural
property.
By
changing
14
the
definition
of
“valueless
home”
in
Code
chapter
555C
to
15
include
a
home
on
rural
property,
the
bill
establishes
similar
16
procedures
for
the
removal
of
a
valueless
home
and
personal
17
property
from
a
manufactured
home
community
or
mobile
home
18
park.
Code
chapter
555C
also
establishes
procedures
to
issue
a
19
new
title
to
a
valueless
home
to
a
third
party.
20
DIVISION
IV
——
NONRESIDENTS
VEHICLE
REGISTRATION
AND
21
CERTIFICATES
OF
TITLE.
Current
law
requires
an
owner
of
a
22
vehicle
to
apply
for
registration
and
issuance
of
a
certificate
23
of
title
if
the
vehicle
is
required
to
be
registered.
The
24
application
must
include
information
about
the
owner,
the
25
vehicle,
nonowner
interests
in
the
vehicle,
if
applicable,
26
the
amount
of
the
fee
for
new
registration,
and
other
27
information
as
may
reasonably
be
required
by
the
department
of
28
transportation
(DOT).
In
particular,
the
owner’s
full
legal
29
name,
social
security
number
or
Iowa
driver’s
license
number
or
30
Iowa
nonoperator’s
identification
card
number,
date
of
birth,
31
bona
fide
residence,
and
mailing
address
are
required.
32
In
addition,
if
the
vehicle
is
owned
by
a
nonresident
33
but
still
subject
to
issuance
of
a
certificate
of
title
34
or
registration
in
Iowa,
the
application
must
also
contain
35
-8-
LSB
2469XS
(5)
91
jm/md
8/
10
S.F.
269
the
full
legal
name,
Iowa
driver’s
license
number
or
Iowa
1
nonoperator’s
identification
card
number,
date
of
birth,
bona
2
fide
residence,
and
mailing
address
of
the
primary
user
of
the
3
vehicle.
4
The
bill
provides
for
alternative
application
information
5
required
for
certain
nonresidents.
Nonresidents
who
own
6
residential
real
property
or
land
suitable
for
use
in
7
farming
in
Iowa
that
are
registering
a
vehicle
that
is
used
8
primarily
at
that
property
may
instead
apply
using
the
owner’s
9
driver’s
license
number
or
nonoperator’s
identification
card
10
number
issued
by
another
state
in
lieu
of
both
the
primary
11
user’s
information
and
the
Iowa’s
driver’s
license
number
or
12
nonoperator’s
identification
card
number
required
under
current
13
law.
A
nonresident
who
applies
for
registration
and
issuance
14
of
a
certificate
of
title
under
the
bill
is
required
to
provide
15
reasonable
proof
that
the
nonresident
owns
such
property
in
16
Iowa.
The
DOT
must
adopt
rules
regarding
acceptable
proof
of
17
property
ownership,
including
but
not
limited
to
a
copy
of
a
18
deed
or
utility
payment
receipts.
For
purposes
of
the
bill,
19
“residential
real
property”
means
real
property,
which
is
an
20
owner-occupied
single-family
or
two-family
dwelling,
located
in
21
this
state,
occupied
or
used
or
intended
to
be
occupied
or
used
22
for
residential
purposes,
including
an
interest
in
any
real
23
property
covered
under
Code
chapter
499B
(horizontal
property
24
(condominiums)).
25
In
accordance
with
current
law,
a
nonresident
is
required
to
26
apply
for
registration
and
issuance
of
certificate
of
title
for
27
a
vehicle
subject
to
registration
to
the
county
treasurer
of
28
the
county
where
the
primary
user
of
the
vehicle
is
located.
29
DIVISION
V
——
SPLIT
AND
CONSOLIDATION
OF
PARCELS
——
30
TAX
SALES.
The
bill
provides
that
a
county
assessor
or
31
county
auditor,
as
applicable,
shall
not
approve
a
split
or
32
consolidation,
as
each
is
defined
in
the
bill,
for
which
a
plat
33
of
survey
or
acquisition
plat
is
not
required,
unless
each
34
parcel
involved
in
the
split
or
consolidation
is
not
within
35
-9-
LSB
2469XS
(5)
91
jm/md
9/
10
S.F.
269
the
redemption
period
under
Code
chapter
447
or
the
period
1
specified
in
Code
section
448.12
following
a
tax
sale
and
is
2
free
from
unpaid
property
taxes,
special
assessments,
and
3
drainage
assessments
for
which
a
waiver
or
abatement
has
not
4
been
approved.
5
DIVISION
VI
——
AUTHORITY
TO
POSTPONE
OR
CANCEL
TAX
SALES.
6
Code
section
446.7
provides
that
annually,
on
the
third
Monday
7
in
June,
the
county
treasurer
shall
offer
at
public
sale
all
8
parcels
on
which
taxes
are
delinquent.
However,
if
for
good
9
cause
the
treasurer
cannot
hold
the
annual
tax
sale
on
that
10
date,
the
treasurer
may
designate
a
different
date
in
June
for
11
the
sale.
12
The
bill
modifies
the
ability
of
the
county
treasurer
13
to
reschedule
the
tax
sale
for
good
cause
by
allowing
the
14
rescheduled
date
to
be
a
date
not
later
than
120
days
after
the
15
third
Monday
in
June.
After
designation
of
a
different
date,
16
the
county
treasurer
may,
for
good
cause
and
following
approval
17
of
the
board
of
supervisors,
redesignate
the
date
of
the
tax
18
sale
to
a
date
not
more
than
120
days
after
the
immediately
19
preceding
designation,
but
not
later
than
the
date
for
the
20
subsequent
year’s
annual
tax
sale.
21
-10-
LSB
2469XS
(5)
91
jm/md
10/
10