Senate File 569 - Reprinted SENATE FILE 569 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SSB 1218) (As Amended and Passed by the Senate April 19, 2023 ) A BILL FOR An Act relating to local government property taxes, financial 1 authority, operations, and budgets, modifying certain 2 transit funding, property tax credits and exemptions, and 3 appropriations, requiring certain information related 4 to property taxation to be provided to property owners 5 and taxpayers, modifying provisions relating to fees for 6 drivers licenses and nonoperators identification cards, 7 modifying provisions relating to certain writing fees, 8 making penalties applicable, and including effective date, 9 retroactive applicability, and applicability provisions. 10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 11 SF 569 (2) 90 md/jh/mb
S.F. 569 DIVISION I 1 COUNTY PROPERTY TAXES AND BUDGETS 2 Section 1. Section 331.301, subsection 10, paragraph e, 3 subparagraph (1), Code 2023, is amended to read as follows: 4 (1) (a) The board must follow substantially the 5 authorization procedures of section 331.443 to authorize 6 a lease or lease-purchase contract for personal property 7 which is payable from the general fund. The board must 8 follow substantially the authorization procedures of section 9 331.443 to authorize a lease or lease-purchase contract for 10 real property which is payable from the general fund if the 11 principal amount of the lease-purchase contract does not exceed 12 the following limits: 13 (i) Four Five hundred twenty thousand dollars in a county 14 having a population of twenty-five thousand or less. 15 (ii) Five Six hundred fifty thousand dollars in a county 16 having a population of more than twenty-five thousand but not 17 more than fifty thousand. 18 (iii) Six Seven hundred eighty thousand dollars in a county 19 having a population of more than fifty thousand but not more 20 than one hundred thousand. 21 (iv) Eight hundred One million forty thousand dollars in a 22 county having a population of more than one hundred thousand 23 but not more than two hundred thousand. 24 (v) One million three hundred thousand dollars in a county 25 having a population of more than two hundred thousand. 26 (b) However, if the principal amount of a lease or 27 lease-purchase contract pursuant to this subparagraph (1) is 28 less than twenty-five thirty-two thousand five hundred dollars, 29 the board may authorize the lease or lease-purchase contract 30 without following the authorization procedures of section 31 331.443 . 32 Sec. 2. Section 331.402, subsection 3, paragraph d, 33 subparagraph (1), subparagraph divisions (a), (b), (c), (d), 34 and (e), Code 2023, are amended to read as follows: 35 -1- SF 569 (2) 90 md/jh/mb 1/ 62
S.F. 569 (a) Four Five hundred twenty thousand dollars in a county 1 having a population of twenty-five thousand or less. 2 (b) Five Six hundred fifty thousand dollars in a county 3 having a population of more than twenty-five thousand but not 4 more than fifty thousand. 5 (c) Six Seven hundred eighty thousand dollars in a county 6 having a population of more than fifty thousand but not more 7 than one hundred thousand. 8 (d) Eight hundred One million forty thousand dollars in a 9 county having a population of more than one hundred thousand 10 but not more than two hundred thousand. 11 (e) One million three hundred thousand dollars in a county 12 having a population of more than two hundred thousand. 13 Sec. 3. Section 331.403, subsection 1, Code 2023, is amended 14 to read as follows: 15 1. Not later than December 1 of each year on forms and 16 pursuant to instructions prescribed by the department of 17 management, a county shall prepare an annual financial report 18 showing for each county fund the financial condition as of 19 June 30 and the results of operations for the year then ended. 20 Copies of the report shall be maintained as a public record at 21 the auditors office and shall be filed with the director of 22 the department of management and with the auditor of state by 23 December 1. A summary of the report, in a form prescribed by 24 the director, shall be published by each county not later than 25 December 1 of each year in one or more newspapers which meet 26 the requirements of section 618.14 . Beginning with the annual 27 financial report filed by December 1, 2025, each report shall 28 include a list of bonds, notes, or other obligations issued 29 by the county during the most recently completed fiscal year, 30 and the applicable lists for other fiscal years beginning on 31 or after July 1, 2024, for which obligations remain unpaid, 32 payable from any source, including the amount of the issuance, 33 the project or purpose of the issuance, whether the issuance 34 was approved at election, eligible to be subject to a petition 35 -2- SF 569 (2) 90 md/jh/mb 2/ 62
S.F. 569 for an election, or was exempt from approval at election as 1 the result of statutory exclusions based on population of 2 the county or amount of the issuance, and identification of 3 issuances from the fiscal year or prior fiscal years related 4 to the same project or purpose. 5 Sec. 4. Section 331.422, unnumbered paragraph 1, Code 2023, 6 is amended to read as follows: 7 Subject to this section and sections 331.423 through 331.426 8 331.425 or as otherwise provided by state law, the board of 9 each county shall certify property taxes annually at its March 10 session to be levied for county purposes as follows: 11 Sec. 5. Section 331.423, Code 2023, is amended to read as 12 follows: 13 331.423 Basic levies maximums adjustments . 14 Annually, the board may certify basic levies, subject to the 15 following limits: 16 1. For general county services , : 17 a. For fiscal years beginning before July 1, 2024, three 18 dollars and fifty cents per thousand dollars of the assessed 19 value of all taxable property in the county. 20 b. For the fiscal year beginning July 1, 2024, a levy rate 21 per thousand dollars of taxable value equal to the sum of three 22 dollars and fifty cents plus the sum of the amount per thousand 23 dollars of taxable value levied for general county services 24 under section 331.426, Code 2023, for the fiscal year beginning 25 July 1, 2023. 26 c. (1) For each fiscal year beginning on or after July 1, 27 2025, subject to paragraph d , the greater of three dollars 28 and fifty cents per thousand dollars of assessed value used to 29 calculate taxes for the budget year and the amount determined 30 under paragraph b , as adjusted under subparagraph (2), if 31 applicable. 32 (2) If the total assessed value used to calculate taxes 33 for general county services for the budget year exceeds one 34 hundred three and one-fourth percent of the total assessed 35 -3- SF 569 (2) 90 md/jh/mb 3/ 62
S.F. 569 value used to calculate taxes for the current fiscal year, the 1 levy rate per thousand dollars determined under paragraph b , 2 as previously adjusted under this subparagraph, if applicable, 3 shall be reduced to a rate per one thousand dollars of assessed 4 value that is equal to one thousand multiplied by the quotient 5 of the current fiscal years actual property tax dollars 6 certified for levy under this subsection 1 divided by one 7 hundred three and one-fourth percent of the total assessed 8 value used to calculate taxes for the current fiscal year. 9 d. In addition to the limitation under paragraph c , 10 for fiscal years beginning on or after July 1, 2025, if the 11 countys actual levy rate imposed under this subsection for the 12 current fiscal year is three dollars and fifty cents or less 13 per thousand dollars of assessed value and the total assessed 14 value used to calculate taxes for the budget year exceeds one 15 hundred two and one-half percent of the total assessed value 16 used to calculate taxes for the current fiscal year, the levy 17 rate imposed under this subsection for the budget year shall 18 not exceed a rate per one thousand dollars of assessed value 19 that is equal to one thousand multiplied by the quotient of the 20 current fiscal years actual property tax dollars certified for 21 levy under this subsection 1 divided by one hundred two and 22 one-half percent of the total assessed value used to calculate 23 taxes for the current fiscal year. 24 2. For rural county services , : 25 a. For fiscal years beginning before July 1, 2024, three 26 dollars and ninety-five cents per thousand dollars of the 27 assessed value of taxable property in the county outside of 28 incorporated city areas. 29 b. For the fiscal year beginning July 1, 2024, a levy rate 30 per thousand dollars of taxable value equal to the sum of three 31 dollars and ninety-five cents plus the sum of the amount per 32 thousand dollars of taxable value levied for rural county 33 services under section 331.426, Code 2023, for the fiscal year 34 beginning July 1, 2023. 35 -4- SF 569 (2) 90 md/jh/mb 4/ 62
S.F. 569 c. (1) For each fiscal year beginning on or after July 1, 1 2025, subject to paragraph d , the greater of three dollars 2 and ninety-five cents per thousand dollars of assessed value 3 used to calculate taxes for the budget year and the amount 4 determined under paragraph b , as adjusted under subparagraph 5 (2), if applicable. 6 (2) If the total assessed value used to calculate taxes for 7 rural county services under this subsection for the budget year 8 exceeds one hundred three and one-fourth percent of the total 9 assessed value used to calculate taxes for the current fiscal 10 year, the levy rate per thousand dollars determined under 11 paragraph b , as previously adjusted under this subparagraph, 12 if applicable, shall be reduced to a rate per one thousand 13 dollars of assessed value that is equal to one thousand 14 multiplied by the quotient of the current fiscal years actual 15 property tax dollars certified for levy under this subsection 16 2 divided by one hundred three and one-fourth percent of the 17 total assessed value used to calculate taxes for the current 18 fiscal year. 19 d. In addition to the limitation under paragraph c , 20 for fiscal years beginning on or after July 1, 2025, if the 21 countys actual levy rate imposed under this subsection for 22 the current fiscal year is three dollars and ninety-five cents 23 or less per thousand dollars of assessed value and the total 24 assessed value used to calculate taxes for the budget year 25 exceeds one hundred two and one-half percent of the total 26 assessed value used to calculate taxes for the current fiscal 27 year, the levy rate imposed under this subsection for the 28 budget year shall not exceed a rate per one thousand dollars 29 of assessed value that is equal to one thousand multiplied 30 by the quotient of the current fiscal years actual property 31 tax dollars certified for levy under this subsection 2 divided 32 by one hundred two and one-half percent of the total assessed 33 value used to calculate taxes for the current fiscal year. 34 3. For purposes of this section: 35 -5- SF 569 (2) 90 md/jh/mb 5/ 62
S.F. 569 a. Budget year is the fiscal year beginning during the 1 calendar year in which a budget is certified. 2 b. Current fiscal year is the fiscal year ending during 3 the calendar year in which a budget for the budget year is 4 certified. 5 Sec. 6. Section 331.425, unnumbered paragraph 1, Code 2023, 6 is amended to read as follows: 7 The board may certify an addition to a levy in excess 8 of the amounts otherwise permitted under sections 331.423 , 9 and 331.424 , and 331.426 if the proposition to certify an 10 addition to a levy has been submitted at a special levy 11 election and received a favorable majority of the votes cast 12 on the proposition. A special levy election is subject to the 13 following: 14 Sec. 7. Section 331.425, Code 2023, is amended by adding the 15 following new subsection: 16 NEW SUBSECTION . 6. a. If the addition to a levy approved 17 under this section is due to unusual circumstances resulting 18 from the following, the duration of such approval at election 19 shall not exceed the following period of years: 20 (1) Unusual problems relating to major new functions 21 required by state law, three years. 22 (2) Unusual need for a new program which will provide 23 substantial benefit to county residents, if the county 24 establishes the need and the amount of necessary increased 25 cost, one year. 26 b. For an election to approve an addition to a levy for a 27 reason specified in paragraph a or as the result of a natural 28 disaster, the ballot shall include a statement of the major 29 reasons for the difference between the proposed basic tax rate 30 and the maximum basic tax rate, including a description of the 31 major new functions required by state law and the specific 32 new costs to the county to implement the new functions, a 33 description of the new program that will provide substantial 34 benefits to county residents and specific new costs to the 35 -6- SF 569 (2) 90 md/jh/mb 6/ 62
S.F. 569 county for the program, or the conditions and damage resulting 1 from the natural disaster that the county must remedy. 2 Sec. 8. Section 331.434, unnumbered paragraph 1, Code 2023, 3 is amended to read as follows: 4 Annually, the board of each county, subject to section 5 331.403, subsection 4 , sections 331.423 through 331.426 6 331.425 , section 331.433A , and other applicable state law, 7 shall prepare and adopt a budget, certify taxes, and provide 8 appropriations as follows: 9 Sec. 9. Section 331.435, subsection 1, Code 2023, is amended 10 to read as follows: 11 1. The board may amend the adopted county budget, subject to 12 sections 331.423 through 331.426 331.425 and other applicable 13 state law, to permit increases in any class of proposed 14 expenditures contained in the budget summary published under 15 section 331.434, subsection 3 . 16 Sec. 10. Section 331.441, subsection 2, paragraph b, 17 subparagraph (5), subparagraph divisions (a), (b), (c), (d), 18 and (e), Code 2023, are amended to read as follows: 19 (a) Six Seven hundred eighty thousand dollars in a county 20 having a population of twenty-five thousand or less. 21 (b) Seven Nine hundred fifty ten thousand dollars in a 22 county having a population of more than twenty-five thousand 23 but not more than fifty thousand. 24 (c) Nine One million one hundred seventy thousand dollars in 25 a county having a population of more than fifty thousand but 26 not more than one hundred thousand. 27 (d) One million two five hundred sixty thousand dollars in 28 a county having a population of more than one hundred thousand 29 but not more than two hundred thousand. 30 (e) One million five nine hundred fifty thousand dollars in 31 a county having a population of more than two hundred thousand. 32 Sec. 11. Section 331.441, subsection 2, paragraph c, 33 subparagraph (11), Code 2023, is amended by striking the 34 subparagraph. 35 -7- SF 569 (2) 90 md/jh/mb 7/ 62
S.F. 569 Sec. 12. Section 331.442, subsection 2, paragraph a, Code 1 2023, is amended to read as follows: 2 a. The board shall publish notice of the proposal to issue 3 the bonds, including a statement of the amount and purpose 4 of the bonds , and a statement of the estimated cost of the 5 project for which the bonds are to be issued , and an estimate 6 of the annual increase in property taxes as the result of 7 the bond issuance on a residential property with an actual 8 value of one hundred thousand dollars . The notice shall be 9 published as provided in section 331.305 with the minutes of 10 the meeting at which the board adopts a resolution to call a 11 county special election to vote upon the question of issuing 12 the bonds. The cost of the project, as published in the notice 13 pursuant to this paragraph, is an estimate and is not intended 14 to be binding on the board in later proceedings related to the 15 project. 16 Sec. 13. Section 331.442, subsection 5, paragraph a, 17 unnumbered paragraph 1, Code 2023, is amended to read as 18 follows: 19 Notwithstanding subsection 2 , a board, in lieu of calling 20 an election, may institute proceedings for the issuance of 21 bonds for a general county purpose by causing a notice of the 22 proposal to issue the bonds, including a statement of the 23 amount and purpose of the bonds, and the right to petition for 24 an election, to be published as provided in section 331.305 at 25 least ten days prior to the meeting at which it is proposed 26 to take action for the issuance of the bonds subject to the 27 following population-based limitations , adjusted and published 28 annually in January by the department of management by applying 29 the percentage change in the consumer price index for all 30 urban consumers for the most recent available twelve-month 31 period published in the federal register by the United States 32 department of labor, bureau of labor statistics : 33 Sec. 14. Section 331.442, subsection 5, paragraph a, 34 subparagraphs (1), (2), and (3), Code 2023, are amended to read 35 -8- SF 569 (2) 90 md/jh/mb 8/ 62
S.F. 569 as follows: 1 (1) In counties having a population of twenty thousand or 2 less, in an amount of not more than one hundred thirty thousand 3 dollars. 4 (2) In counties having a population of over twenty thousand 5 and not over fifty thousand, in an amount of not more than two 6 hundred sixty thousand dollars. 7 (3) In counties having a population of over fifty thousand, 8 in an amount of not more than three hundred ninety thousand 9 dollars. 10 Sec. 15. Section 331.442, subsection 5, Code 2023, is 11 amended by adding the following new paragraph: 12 NEW PARAGRAPH . 0b. Each countys population used to 13 determine the limitations of paragraph a shall be determined 14 by the greater of the countys population during the most 15 recent federal decennial census or the most recent population 16 estimate produced by the United States census bureau. 17 Sec. 16. Section 331.443, subsection 2, Code 2023, is 18 amended to read as follows: 19 2. Before the board may institute proceedings for the 20 issuance of bonds for an essential county purpose, a notice 21 of the proposed action, including a statement of the amount 22 and purposes of the bonds, an estimate of the annual increase 23 in property taxes as the result of the bond issuance on a 24 residential property with an actual value of one hundred 25 thousand dollars, and the time and place of the meeting at 26 which the board proposes to take action for the issuance of the 27 bonds, shall be published as provided in section 331.305 . At 28 the meeting, the board shall receive oral or written objections 29 from any resident or property owner of the county. After 30 all objections have been received and considered, the board, 31 at that meeting or a date to which it is adjourned, may take 32 additional action for the issuance of the bonds or abandon the 33 proposal to issue the bonds. Any resident or property owner 34 of the county may appeal the decision of the board to take 35 -9- SF 569 (2) 90 md/jh/mb 9/ 62
S.F. 569 additional action to the district court of the county, within 1 fifteen days after the additional action is taken, but the 2 additional action of the board is final and conclusive unless 3 the court finds that the board exceeded its authority. The 4 provisions of this subsection with respect to notice, hearing, 5 and appeal, are in lieu of any other law. 6 Sec. 17. REPEAL. Section 331.426, Code 2023, is repealed. 7 Sec. 18. EFFECTIVE DATE. This division of this Act takes 8 effect July 1, 2024. 9 Sec. 19. APPLICABILITY. This division of this Act applies 10 to taxes and budgets for fiscal years beginning on or after 11 July 1, 2024. 12 DIVISION II 13 CITY PROPERTY TAXES AND BUDGETS 14 Sec. 20. Section 8.6, Code 2023, is amended by adding the 15 following new subsection: 16 NEW SUBSECTION . 17. County and city bond issuance. To 17 annually prepare and file with the general assembly by December 18 1 a report specifying the updated population thresholds as 19 adjusted under section 331.442, subsection 5, and section 20 384.26, subsection 5, and detailing the use of the bond 21 issuance procedures under section 331.442, subsection 5, and 22 section 384.26, subsection 5, including the usage of such 23 procedures by counties and cities based on the population-based 24 limitations and the amount of bonds issued for each such usage. 25 Sec. 21. Section 24.48, subsection 5, Code 2023, is amended 26 by adding the following new paragraph: 27 NEW PARAGRAPH . c. For budgets for fiscal years beginning on 28 or after July 1, 2024, if the political subdivision is a city, 29 a suspension of the statutory property tax levy limitations 30 under this section shall only be approved by the state appeal 31 board in the event of a natural disaster or under the reasons 32 specified in subsection 1, paragraph c or f . 33 Sec. 22. Section 28M.5, subsection 1, Code 2023, is amended 34 to read as follows: 35 -10- SF 569 (2) 90 md/jh/mb 10/ 62
S.F. 569 1. The commission, with the approval of the board of 1 supervisors of participating counties and the city council 2 of participating cities in the chapter 28E agreement, may 3 levy annually a tax not to exceed ninety-five cents per 4 thousand dollars of the assessed value of all taxable property 5 in a regional transit district to the extent provided in 6 this section . The chapter 28E agreement may authorize the 7 commission to levy the tax at different rates within the 8 participating cities and counties in amounts sufficient to meet 9 the revenue responsibilities of such cities and counties as 10 allocated in the budget adopted by the commission. However, 11 for a city participating in a regional transit district, the 12 total of all the tax levies imposed in the city pursuant 13 to section 384.12, subsection 10 1 , and this section shall 14 not exceed the aggregate of ninety-five cents per thousand 15 dollars of the assessed value of all taxable property in the 16 participating city. 17 Sec. 23. Section 37.8, Code 2023, is amended to read as 18 follows: 19 37.8 Levy for Cost of development, operation, and 20 maintenance. 21 For the development, operation, and maintenance of a 22 building or monument constructed, purchased, or donated under 23 this chapter , a city may levy a tax not to exceed eighty-one 24 cents per thousand dollars of assessed value on all the taxable 25 property within the city, as provided in section 384.12, 26 subsection 2 utilize taxes levied under section 384.1 . 27 Sec. 24. Section 384.1, Code 2023, is amended to read as 28 follows: 29 384.1 Taxes certified. 30 1. A city may certify taxes to be levied by the county 31 on all taxable property within the city limits, for all city 32 government purposes. However, the 33 2. a. Notwithstanding subsection 3, the tax levied by 34 a city on tracts of land and improvements thereon used and 35 -11- SF 569 (2) 90 md/jh/mb 11/ 62
S.F. 569 assessed for agricultural or horticultural purposes, shall 1 not exceed three dollars and three-eighths cents per thousand 2 dollars of assessed value in any year. Improvements located 3 on such tracts of land and not used for agricultural or 4 horticultural purposes and all residential dwellings are 5 subject to the same rate of tax levied by the city on all other 6 taxable property within the city. A 7 3. a. For fiscal years beginning before July 1, 2024, a 8 citys tax levy for the general fund shall not exceed eight 9 dollars and ten cents per thousand dollars of taxable assessed 10 value used to calculate taxes in any tax year, except for the 11 levies authorized in section 384.12 . 12 b. For the fiscal year beginning July 1, 2024, a citys 13 tax levy for the general fund, except for levies authorized in 14 section 384.12, shall not exceed the sum of eight dollars and 15 ten cents per thousand dollars of taxable value plus the sum of 16 the following for the city, as applicable: 17 (1) The amount per thousand dollars of taxable value levied 18 by or on behalf of the city under section 384.8, Code 2023, for 19 the fiscal year beginning July 1, 2023. 20 (2) The total amount per thousand dollars of taxable value 21 levied by or on behalf of the city under section 384.12, 22 subsections 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12, 13, 15, 16, and 23 20, Code 2023, for the fiscal year beginning July 1, 2023. 24 (3) The amount per thousand dollars of taxable value levied 25 by the city under section 24.48, Code 2023, for the fiscal year 26 beginning July 1, 2023. 27 c. (1) For each fiscal year beginning on or after July 28 1, 2025, subject to paragraph d , a citys tax levy for the 29 general fund, except for levies authorized in section 384.12, 30 shall not exceed in any tax year the greater of eight dollars 31 and ten cents per thousand dollars of assessed value used to 32 calculate taxes for the budget year and the amount determined 33 under paragraph b , as adjusted under subparagraph (2), if 34 applicable. 35 -12- SF 569 (2) 90 md/jh/mb 12/ 62
S.F. 569 (2) If the total assessed value used to calculate taxes 1 for the budget year exceeds one hundred three and one-fourth 2 percent of the total assessed value used to calculate taxes for 3 the current fiscal year, the levy rate per thousand dollars 4 determined under paragraph b , as previously adjusted under 5 this subparagraph, if applicable, shall be reduced to a rate 6 per one thousand dollars of assessed value that is equal to 7 one thousand multiplied by the quotient of the current fiscal 8 years actual property tax dollars certified for levy under 9 this section divided by one hundred three and one-fourth 10 percent of the total assessed value used to calculate taxes for 11 the current fiscal year. 12 d. In addition to the limitation under paragraph c , for 13 fiscal years beginning on or after July 1, 2025, if the citys 14 actual levy rate imposed under this section for the current 15 fiscal year is eight dollars and ten cents or less per thousand 16 dollars of assessed value and the total assessed value used to 17 calculate taxes for the budget year exceeds one hundred two and 18 one-half percent of the total assessed value used to calculate 19 taxes for the current fiscal year, the levy rate imposed under 20 this section for the budget year shall not exceed a rate per 21 one thousand dollars of assessed value that is equal to one 22 thousand multiplied by the quotient of the current fiscal 23 years actual property tax dollars certified for levy under 24 this section divided by one hundred two and one-half percent 25 of the total assessed value used to calculate taxes for the 26 current fiscal year. 27 4. For purposes of this section: 28 a. Budget year is the fiscal year beginning during the 29 calendar year in which a budget is certified. 30 b. Current fiscal year is the fiscal year ending during 31 the calendar year in which a budget for the budget year is 32 certified. 33 Sec. 25. Section 384.12, Code 2023, is amended to read as 34 follows: 35 -13- SF 569 (2) 90 md/jh/mb 13/ 62
S.F. 569 384.12 Additional taxes. 1 A city may certify, for the general fund levy, taxes which 2 are not subject to the limit provided in section 384.1 , and 3 which are in addition to any other moneys the city may wish to 4 spend for such purposes, as follows: 5 1. A tax not to exceed thirteen and one-half cents 6 per thousand dollars of assessed value for the support of 7 instrumental or vocal musical groups, one or more organizations 8 which have tax-exempt status under section 501(c)(3) of 9 the Internal Revenue Code and are organized and operated 10 exclusively for artistic and cultural purposes, or any of these 11 purposes, subject to the following: 12 a. Upon receipt of a petition valid under the provisions of 13 section 362.4 , the council shall submit to the voters at the 14 next regular city election the question of whether a tax shall 15 be levied. 16 b. If a majority approves the levy, it may be imposed. 17 c. The levy can be eliminated by the same procedure of 18 petition and election. 19 d. A tax authorized by an election held prior to the 20 effective date of the city code may be continued until 21 eliminated by the council, or by petition and election. 22 2. A tax not to exceed eighty-one cents per thousand dollars 23 of assessed value for development, operation, and maintenance 24 of a memorial building or monument, subject to the provisions 25 of subsection 1 . 26 3. A tax not to exceed thirteen and one-half cents per 27 thousand dollars of assessed value for support of a symphony 28 orchestra, subject to the provisions of subsection 1 . 29 4. A tax not to exceed twenty-seven cents per thousand 30 dollars of assessed value for the operation of cultural and 31 scientific facilities, subject to the provisions of subsection 32 1 , except that the question may be submitted on the councils 33 own motion. 34 5. A tax to aid in the construction of a county bridge, 35 -14- SF 569 (2) 90 md/jh/mb 14/ 62
S.F. 569 subject to the provisions of subsection 1 , except that the 1 question must be submitted at a special election. The expense 2 of a special election under this subsection must be paid by the 3 county. The notice of the special election must include full 4 details of the proposal, including the location of the proposed 5 bridge, the rate of tax to be levied, and all other conditions. 6 6. A tax to aid a company incorporated under the laws of 7 this state in the construction of a highway or combination 8 bridge across any navigable boundary river of this state, 9 commencing or terminating in the city and suitable for use 10 as highway, or for both highway and railway purposes. This 11 tax levy is subject to the provisions of subsections 1 and 5 . 12 The levy is limited to one dollar and thirty-five cents per 13 thousand dollars of the assessed value of taxable property in 14 the city. The estimated cost of the bridge must be at least 15 ten thousand dollars, and the city aid may not exceed one-half 16 of the estimated cost. The notice of the special election 17 must include the name of the corporation to be aided, and all 18 conditions required of the corporation. Tax moneys received 19 for this purpose may not be paid over by the county treasurer 20 until the city has filed a statement that the corporation has 21 complied with all conditions. 22 7. If a tax has been voted for aid of a bridge under 23 subsection 6 , a further tax may be voted for the purpose of 24 purchasing the bridge, subject to the provisions of subsection 25 1 . The levy under this subsection is limited to three dollars 26 and thirty-seven and one-half cents per thousand dollars of the 27 assessed value of the taxable property in the city, payable in 28 not less than ten annual installments. 29 8. A tax for the purpose of carrying out the terms of a 30 contract for the use of a bridge by a city situated on a river 31 over which a bridge has been built. The tax may not exceed 32 sixty-seven and one-half cents per thousand dollars of assessed 33 value each year. 34 9. A tax for aid to a public transportation company, 35 -15- SF 569 (2) 90 md/jh/mb 15/ 62
S.F. 569 subject to the procedure provided in subsection 1 , except the 1 question must be submitted at a special election. The levy is 2 limited to three and three-eighths cents per thousand dollars 3 of assessed value. In addition to any other conditions the 4 following requirements must be met before moneys received for 5 this purpose may be paid over by the county treasurer: 6 a. The public transportation company shall provide the city 7 with copies of state and federal income tax returns for the 8 five years preceding the year for which payment is contemplated 9 or for such lesser period of time as the company has been in 10 operation. 11 b. The city shall, in any given year, be authorized to pay 12 over only such sums as will yield not to exceed two percent 13 of the public transportation companys investment as the same 14 is valued in its tax depreciation schedule, provided that 15 corporate profits and losses for the five preceding years or 16 for such lesser period of time as the company has been in 17 operation shall not average in excess of a two percent net 18 return. Taxes levied under this subsection may not be used to 19 subsidize losses incurred prior to the election required by 20 this subsection . 21 10. 1. A tax for the operation and maintenance of a 22 municipal transit system or for operation and maintenance of a 23 regional transit district, and for the creation of a reserve 24 fund for the system or district, in an amount not to exceed 25 ninety-five cents per thousand dollars of assessed value each 26 year, when the revenues from the transit system or district are 27 insufficient for such purposes. 28 11. If a city has entered into a lease of a building or 29 complex of buildings to be operated as a civic center, a tax 30 sufficient to pay the installments of rent and for maintenance, 31 insurance and taxes not included in the lease rental payments. 32 12. A tax not to exceed thirteen and one-half cents per 33 thousand dollars of assessed value each year for operating and 34 maintaining a civic center owned by a city. 35 -16- SF 569 (2) 90 md/jh/mb 16/ 62
S.F. 569 13. A tax not to exceed six and three-fourths cents per 1 thousand dollars of assessed value for planning a sanitary 2 disposal project. 3 14. 2. A tax not to exceed twenty-seven cents per thousand 4 dollars of assessed value each year for an aviation authority 5 as provided in section 330A.15 . 6 15. A tax not to exceed six and three-fourths cents per 7 thousand dollars of assessed value each year for a levee 8 improvement fund in special charter cities as provided in 9 section 420.155 . 10 16. A tax not to exceed twenty and one-half cents per 11 thousand dollars of assessed value each year to maintain an 12 institution received by gift or devise, subject to an election 13 as required under subsection 1 . 14 17. 3. A tax to pay the premium costs on tort liability 15 insurance, property insurance, and any other insurance that 16 may be necessary in the operation of the city, the costs of a 17 self-insurance program, the costs of a local government risk 18 pool and amounts payable under any insurance agreements to 19 provide or procure such insurance, self-insurance program, or 20 local government risk pool. 21 18. A tax to fund an emergency medical services district 22 under chapter 357G . 23 19. 4. A tax that exceeds any tax levy limit within this 24 chapter , provided the question has been submitted at a special 25 levy election and received a simple majority of the votes cast 26 on the proposition to authorize the enumerated levy limit to be 27 exceeded for the proposed budget year. 28 a. The election may be held as specified in this subsection 29 if notice is given by the city council, not later than 30 forty-six days before the first Tuesday in March, to the county 31 commissioner of elections that the election is to be held. 32 b. An election under this subsection shall be held on 33 the first Tuesday in March and be conducted by the county 34 commissioner of elections in accordance with the law. 35 -17- SF 569 (2) 90 md/jh/mb 17/ 62
S.F. 569 c. The ballot question shall be in substantially the 1 following form: 2 WHICH TAX LEVY SHALL BE ADOPTED FOR THE CITY OF ........ ? 3 (Vote for only one of the following choices.) 4 CHANGE LEVY AMOUNT ... 5 Add to the existing levy amount a tax for the purpose of 6 .......... (state purpose of proposed levy) at a rate of ... 7 (rate) which will provide an additional $ .... (amount). 8 KEEP CURRENT LEVY ... 9 Continue under the current maximum rate of ... , providing 10 $ .... (amount). 11 d. The commissioner of elections conducting the election 12 shall notify the city officials and other county auditors where 13 applicable, of the results within two days of the canvass which 14 shall be held on the second day that is not a holiday following 15 the special levy election, and beginning no earlier than 1:00 16 p.m. on that day. 17 e. Notice of the election shall be published twice in 18 accordance with the provisions of section 362.3 , except that 19 the first such notice shall be given at least two weeks before 20 the election. 21 f. The cost of the election shall be borne by the city. 22 g. The election provisions of this subsection shall 23 supersede other provisions for elections only to the extent 24 necessary to comply with the provisions of this subsection . 25 h. The provisions of this subsection apply to all cities, 26 however organized, including special charter cities which may 27 adopt ordinances where necessary to carry out these provisions. 28 i. The council shall certify the citys budget with the tax 29 askings not exceeding the amount approved by the special levy 30 election. 31 20. A tax not to exceed twenty-seven cents per thousand 32 dollars of assessed value for support of a public library, 33 subject to petition and referendum requirements of subsection 34 1 , except that if a majority approves the levy, it shall be 35 -18- SF 569 (2) 90 md/jh/mb 18/ 62
S.F. 569 imposed. 1 21. 5. A tax for the support of a local emergency 2 management commission established pursuant to chapter 29C . 3 Sec. 26. Section 384.22, subsection 1, Code 2023, is amended 4 to read as follows: 5 1. Not later than December 1 of each year, a city shall 6 publish an annual financial report as provided in section 7 362.3 containing a summary for the preceding fiscal year of 8 all collections and receipts, all accounts due the city, 9 and all expenditures, the current public debt of the city, 10 and the legal debt limit of the city for the current fiscal 11 year. The annual financial report shall be prepared on forms 12 and pursuant to instructions prescribed by the auditor of 13 state. Beginning with the annual financial report published by 14 December 1, 2025, each report shall include a list of bonds, 15 notes, or other obligations issued by the city during the most 16 recently completed fiscal year, and the applicable lists for 17 other fiscal years beginning on or after July 1, 2024, for 18 which obligations remain unpaid, payable from any source, 19 including the amount of the issuance, the project or purpose of 20 the issuance, whether the issuance was approved at election, 21 eligible to be subject to a petition for an election, or was 22 exempt from approval at election as the result of statutory 23 exclusions based on population of the city or amount of the 24 issuance, and identification of issuances from the fiscal year 25 or prior fiscal years related to the same project or purpose. 26 Sec. 27. Section 384.24, subsection 4, paragraph i, Code 27 2023, is amended by striking the paragraph. 28 Sec. 28. Section 384.24A, subsection 4, paragraph a, 29 subparagraphs (1), (2), and (3), Code 2023, are amended to read 30 as follows: 31 (1) Four Five hundred twenty thousand dollars in a city 32 having a population of five thousand or less. 33 (2) Seven Nine hundred ten thousand dollars in a city having 34 a population of more than five thousand but not more than 35 -19- SF 569 (2) 90 md/jh/mb 19/ 62
S.F. 569 seventy-five thousand. 1 (3) One million three hundred thousand dollars in a city 2 having a population of more than seventy-five thousand. 3 Sec. 29. Section 384.25, subsection 2, Code 2023, is amended 4 to read as follows: 5 2. Before the council may institute proceedings for the 6 issuance of bonds for an essential corporate purpose, a notice 7 of the proposed action, including a statement of the amount 8 and purposes of the bonds, and an estimate of the annual 9 increase in property taxes as the result of the bond issuance 10 on a residential property with an actual value of one hundred 11 thousand dollars, and the time and place of the meeting at 12 which the council proposes to take action for the issuance of 13 the bonds, must be published as provided in section 362.3 . 14 At the meeting, the council shall receive oral or written 15 objections from any resident or property owner of the city. 16 After all objections have been received and considered, the 17 council may, at that meeting or any adjournment thereof, take 18 additional action for the issuance of the bonds or abandon the 19 proposal to issue the bonds. Any resident or property owner 20 of the city may appeal the decision of the council to take 21 additional action to the district court of the county in which 22 any part of the city is located, within fifteen days after the 23 additional action is taken, but the additional action of the 24 council is final and conclusive unless the court finds that 25 the council exceeded its authority. The provisions of this 26 subsection with respect to notice, hearing, and appeal, are in 27 lieu of the provisions contained in chapter 73A , or any other 28 law. 29 Sec. 30. Section 384.26, subsection 2, Code 2023, is amended 30 to read as follows: 31 2. a. The board shall publish notice of the proposal 32 to issue the bonds, including a statement of the amount and 33 purpose of the bonds, a statement of the estimated cost of the 34 project for which the bonds are to be issued, and an estimate 35 -20- SF 569 (2) 90 md/jh/mb 20/ 62
S.F. 569 of the annual increase in property taxes as the result of 1 the bond issuance on a residential property with an actual 2 value of one hundred thousand dollars. The notice shall be 3 published as provided in section 362.3 with the minutes of 4 the meeting at which the council adopts a resolution to call 5 a special election to vote upon the question of issuing the 6 bonds. The cost of the project, as published in the notice 7 pursuant to this paragraph, is an estimate and is not intended 8 to be binding on the board in later proceedings related to the 9 project. 10 b. Before the council may institute proceedings for the 11 issuance of bonds for a general corporate purpose, it shall 12 call a special city election to vote upon the question of 13 issuing the bonds. At the election the proposition must be 14 submitted in the following form: 15 Shall the ............ (insert the name of the city) issue 16 its bonds in an amount not exceeding the amount of $ .... for 17 the purpose of .......... ? 18 Sec. 31. Section 384.26, subsection 5, paragraph a, 19 unnumbered paragraph 1, Code 2023, is amended to read as 20 follows: 21 Notwithstanding the provisions of subsection 2 , a council 22 may, in lieu of calling an election, institute proceedings 23 for the issuance of bonds for a general corporate purpose by 24 causing a notice of the proposal to issue the bonds, including 25 a statement of the amount and purpose of the bonds, together 26 with the maximum rate of interest which the bonds are to bear, 27 and the right to petition for an election, to be published at 28 least once in a newspaper of general circulation within the 29 city at least ten days prior to the meeting at which it is 30 proposed to take action for the issuance of the bonds subject 31 to the following population-based limitations , adjusted and 32 published annually in January by the department of management 33 by applying the percentage change in the consumer price 34 index for all urban consumers for the most recent available 35 -21- SF 569 (2) 90 md/jh/mb 21/ 62
S.F. 569 twelve-month period published in the federal register by the 1 United States department of labor, bureau of labor statistics : 2 Sec. 32. Section 384.26, subsection 5, paragraph a, 3 subparagraphs (1), (2), and (3), Code 2023, are amended to read 4 as follows: 5 (1) In cities having a population of five thousand or less, 6 in an amount of not more than four five hundred twenty thousand 7 dollars. 8 (2) In cities having a population of more than five thousand 9 and not more than seventy-five thousand, in an amount of not 10 more than seven nine hundred ten thousand dollars. 11 (3) In cities having a population in excess of seventy-five 12 thousand, in an amount of not more than one million three 13 hundred thousand dollars. 14 Sec. 33. Section 384.26, subsection 5, Code 2023, is amended 15 by adding the following new paragraph: 16 NEW PARAGRAPH . 0b. Each citys population used to determine 17 the limitations of paragraph a shall be determined by the 18 greater of the city's population during the most recent 19 federal decennial census or the most recent population estimate 20 produced by the United States census bureau. 21 Sec. 34. Section 384.110, Code 2023, is amended to read as 22 follows: 23 384.110 Insurance, self-insurance, and risk pooling funds. 24 A city may credit funds to a fund or funds for the purposes 25 authorized by section 364.4, subsection 5 ; section 384.12, 26 subsection 17 3 ; or section 384.24, subsection 3 , paragraph s . 27 Moneys credited to the fund or funds, and interest earned on 28 such moneys, shall remain in the fund or funds until expended 29 for purposes authorized by section 364.4, subsection 5 ; section 30 384.12, subsection 17 3 ; or section 384.24, subsection 3 , 31 paragraph s . 32 Sec. 35. REPEAL. Section 384.8, Code 2023, is repealed. 33 Sec. 36. EFFECTIVE DATE. This division of this Act takes 34 effect July 1, 2024. 35 -22- SF 569 (2) 90 md/jh/mb 22/ 62
S.F. 569 Sec. 37. APPLICABILITY. This division of this Act applies 1 to taxes and budgets for fiscal years beginning on or after 2 July 1, 2024. 3 DIVISION III 4 PUBLIC EDUCATION AND RECREATION TAX LEVY 5 Sec. 38. Section 276.1, Code 2023, is amended to read as 6 follows: 7 276.1 Title. 8 This section , sections 276.2 through 276.5 , and sections 9 276.8 through 276.11 276.10 of this chapter shall be known and 10 may be cited as the Iowa Community Education Act . 11 Sec. 39. Section 276.3, unnumbered paragraph 1, Code 2023, 12 is amended to read as follows: 13 As used in sections 276.1 , 276.2 , this section , sections 14 276.4 , 276.5 , and sections 276.8 through 276.11 276.10 , unless 15 the context otherwise requires: 16 Sec. 40. Section 276.10, subsection 1, Code 2023, is amended 17 to read as follows: 18 1. The board of directors of a local school district 19 may establish a community education program for schools in 20 the district and provide for the general supervision of the 21 program. Financial support for the program shall may be 22 provided from funds raised pursuant to chapter 300 received by 23 the school district under chapter 423F and from any private 24 funds and any federal funds made available for the purpose of 25 implementing this chapter . The program which recognizes that 26 the schools belong to the people and which shall be centered 27 in the schools may include but shall not be limited to the use 28 of the school facilities day and night, year round including 29 weekends and regular school vacation periods for educational, 30 recreational, cultural, and other community services and 31 programs for all age, ethnic, and socioeconomic groups residing 32 in the community. 33 Sec. 41. Section 278.1, subsection 1, paragraph e, Code 34 2023, is amended to read as follows: 35 -23- SF 569 (2) 90 md/jh/mb 23/ 62
S.F. 569 e. Direct the transfer of any surplus in the debt service 1 fund, physical plant and equipment levy fund , or other capital 2 project funds , or public education and recreation levy fund to 3 the general fund. 4 Sec. 42. Section 298A.6, Code 2023, is amended to read as 5 follows: 6 298A.6 Public education and recreation levy fund. 7 The public education and recreation levy fund is a special 8 revenue fund. A public education and recreation levy fund 9 must be established in any school corporation which levies 10 levied the tax authorized under section 300.2 , Code 2023, or 11 which receives received revenue from a chapter 28E agreement 12 authorized under section 300.1 , Code 2023 . Moneys available in 13 the fund at the conclusion of the fiscal year beginning July 1, 14 2026, and ending June 30, 2027, shall be expended by the school 15 corporation for the purposes authorized under chapter 300, Code 16 2023. 17 Sec. 43. Section 300.2, Code 2023, is amended by adding the 18 following new subsection: 19 NEW SUBSECTION . 4. a. A levy under this chapter shall not 20 be approved by the voters on or after the effective date of 21 this section of this division of this Act. 22 b. If the levy has not been discontinued under section 23 300.3, the authorization to impose the levy under this chapter 24 shall terminate July 1, 2027. 25 c. Notwithstanding subsection 2, including a proposition 26 approved at an election held before the effective date of 27 this section of this division of this Act, the rate of a levy 28 imposed by a board of directors under this chapter for the 29 fiscal year beginning July 1, 2026, shall not exceed one-half 30 of the levy rate imposed by the board of directors for the 31 fiscal year beginning July 1, 2025. 32 Sec. 44. Section 423F.3, subsection 1, paragraph c, Code 33 2023, is amended by striking the paragraph. 34 Sec. 45. Section 423F.5, subsection 1, Code 2023, is amended 35 -24- SF 569 (2) 90 md/jh/mb 24/ 62
S.F. 569 to read as follows: 1 1. A school district shall include as part of its financial 2 audit for the budget year beginning July 1, 2007, and for 3 each subsequent budget year the amount received during the 4 year pursuant to chapter 423E or this chapter , as applicable. 5 In addition, the financial audit shall include the amount 6 of bond levies , and physical plant and equipment levy , and 7 public educational and recreational levy reduced as a result 8 of the moneys received under chapter 423E or this chapter , 9 as applicable. The amount of the reductions shall be stated 10 in terms of dollars and cents per one thousand dollars of 11 valuation and in total amount of property tax dollars. Also 12 included shall be an accounting of the amount of moneys 13 received which were spent for infrastructure purposes pursuant 14 to chapter 423E or this chapter , as applicable. 15 Sec. 46. REPEAL. Sections 276.11 and 276.12, Code 2023, 16 are repealed. 17 Sec. 47. REPEAL. Chapter 300, Code 2023, is repealed. 18 Sec. 48. EFFECTIVE DATE. Except as otherwise provided in 19 this division of this Act, this division of this Act takes 20 effect July 1, 2027. 21 Sec. 49. EFFECTIVE DATE. The following, being deemed of 22 immediate importance, takes effect upon enactment: 23 The section of this division of this Act enacting section 24 300.2, subsection 4. 25 Sec. 50. APPLICABILITY. Except for the section of this 26 division of this Act enacting section 300.2, subsection 4, this 27 division of this Act applies to fiscal years beginning on or 28 after July 1, 2027. 29 DIVISION IV 30 BRUCELLOSIS AND TUBERCULOSIS ERADICATION FUND LEVY 31 Sec. 51. Section 165.18, subsections 2 and 3, Code 2023, are 32 amended by striking the subsections. 33 Sec. 52. Section 331.512, subsection 1, paragraph e, Code 34 2023, is amended by striking the paragraph. 35 -25- SF 569 (2) 90 md/jh/mb 25/ 62
S.F. 569 Sec. 53. Section 331.559, subsection 2, Code 2023, is 1 amended by striking the subsection. 2 Sec. 54. EFFECTIVE DATE. This division of this Act takes 3 effect July 1, 2024. 4 Sec. 55. APPLICABILITY. This division of this Act applies 5 to property taxes due and payable in fiscal years beginning on 6 or after July 1, 2024. 7 DIVISION V 8 COUNTY SEATS 9 Sec. 56. Section 331.301, Code 2023, is amended by adding 10 the following new subsection: 11 NEW SUBSECTION . 9A. Pursuant to the general grant of home 12 rule power conferred by the Constitution of the State of Iowa 13 and if not inconsistent with the laws of the general assembly, 14 a county that has designated more than one city to be a county 15 seat may consolidate or reduce the number of county seats by 16 ordinance. 17 Sec. 57. REPEAL. 1848 Iowa Acts, First Extraordinary 18 Session, chapter 52, is repealed. 19 Sec. 58. EFFECTIVE DATE. This division of this Act, being 20 deemed of immediate importance, takes effect upon enactment. 21 DIVISION VI 22 COUNTY SHERIFF FEE REPORT 23 Sec. 59. Section 331.655, subsection 5, Code 2023, is 24 amended by striking the subsection. 25 DIVISION VII 26 HOMESTEAD PROPERTY TAX CREDIT 27 Sec. 60. Section 2.48, subsection 3, paragraph f, 28 subparagraph (1), Code 2023, is amended to read as follows: 29 (1) The homestead tax exemption and credit under chapter 30 425 . 31 Sec. 61. Section 103.22, subsection 7, Code 2023, is amended 32 to read as follows: 33 7. Prohibit an owner of property from performing work on the 34 owners principal residence, if such residence is an existing 35 -26- SF 569 (2) 90 md/jh/mb 26/ 62
S.F. 569 dwelling rather than new construction and is not an apartment 1 that is attached to any other apartment or building, as those 2 terms are defined in section 499B.2 , and is not larger than a 3 single-family dwelling, or require such owner to be licensed 4 under this chapter . In order to qualify for inapplicability 5 pursuant to this subsection , a residence shall qualify for the 6 homestead tax exemption credit . 7 Sec. 62. Section 105.11, subsection 3, Code 2023, is amended 8 to read as follows: 9 3. Prohibit an owner of property from performing work on the 10 owners principal residence, if such residence is an existing 11 dwelling rather than new construction and is not larger than a 12 single-family dwelling, or farm property, excluding commercial 13 or industrial installations or installations in public use 14 buildings or facilities, or require such owner to be licensed 15 under this chapter . In order to qualify for inapplicability 16 pursuant to this subsection , a residence shall qualify for the 17 homestead tax exemption credit . 18 Sec. 63. Section 331.401, subsection 1, paragraphs e and f, 19 Code 2023, are amended to read as follows: 20 e. Adopt resolutions authorizing the county assessor 21 to provide forms for homestead tax exemption and credit 22 claimants as provided in section 425.2 and military service tax 23 exemptions as provided in section 426A.14 . 24 f. Examine and allow or disallow claims for homestead tax 25 exemption and credit in accordance with section 425.3 and 26 claims for military service tax exemption in accordance with 27 chapter 426A . The board, by a single resolution, may allow or 28 disallow the exemptions recommended by the assessor. 29 Sec. 64. Section 331.512, subsection 3, Code 2023, is 30 amended to read as follows: 31 3. Carry out duties relating to the homestead tax exemption 32 and credit and agricultural land tax credit as provided in 33 chapters 425 and 426 . 34 Sec. 65. Section 331.559, subsection 12, Code 2023, is 35 -27- SF 569 (2) 90 md/jh/mb 27/ 62
S.F. 569 amended to read as follows: 1 12. Carry out duties relating to the administration of 2 the homestead tax exemption and credit and other credits as 3 provided in sections 425.4 , 425.5 , 425.7 , 425.9 , 425.10 , and 4 425.25 . 5 Sec. 66. NEW SECTION . 425.1A Homestead tax exemption. 6 1. The following exemptions from taxation shall be allowed 7 in addition to the homestead credit for an owner that has 8 attained the age of sixty-five years by January 1 of the 9 assessment year: 10 a. For the assessment year beginning January 1, 2024, the 11 eligible homestead, not to exceed three thousand two hundred 12 fifty dollars in taxable value. 13 b. For the assessment year beginning January 1, 2025, and 14 each succeeding assessment year, the eligible homestead, not to 15 exceed six thousand five hundred dollars in taxable value. 16 2. Section 25B.7, subsection 1, shall not apply to the 17 property tax exemption provided in this section. 18 Sec. 67. Section 425.2, Code 2023, is amended by adding the 19 following new subsection: 20 NEW SUBSECTION . 3A. The form for claiming the credit shall 21 also include the ability to claim the exemption under section 22 425.1A for qualified owners. If the claim for the homestead 23 credit is allowed, such allowance shall also include allowance 24 of the homestead exemption if the owner meets the age criteria 25 for the exemption. The homestead exemption shall be allowed 26 for successive years without further filing in the same manner 27 as the homestead credit. 28 Sec. 68. Section 425.3, subsection 4, Code 2023, is amended 29 to read as follows: 30 4. The county auditor shall forward the claims to the board 31 of supervisors. The board shall allow or disallow the claims. 32 If the board disallows a claim, it shall send written notice, 33 by mail, to the claimant at the claimants last known address. 34 The notice shall state the reasons for disallowing the claim 35 -28- SF 569 (2) 90 md/jh/mb 28/ 62
S.F. 569 for the credit . The board is not required to send notice that 1 a claim is disallowed if the claimant voluntarily withdraws the 2 claim. 3 Sec. 69. Section 425.4, Code 2023, is amended to read as 4 follows: 5 425.4 Certification to treasurer. 6 All claims which have been allowed by the board of 7 supervisors shall be certified on or before August 1, in each 8 year, by the county auditor to the county treasurer, which 9 certificates shall list the total amount of dollars, listed by 10 taxing district in the county, due for homestead tax exemptions 11 and credits claimed and allowed. The county treasurer shall 12 forthwith then certify to the department of revenue the total 13 amount of dollars, listed by taxing district in the county, due 14 for homestead tax exemptions and credits claimed and allowed. 15 Sec. 70. Section 425.6, Code 2023, is amended to read as 16 follows: 17 425.6 Waiver by neglect. 18 If a person fails to file a claim or to have a claim on file 19 with the assessor for the credits provided in this subchapter , 20 the person is deemed to have waived the homestead exemption 21 and credit for the year in which the person failed to file the 22 claim or to have a claim on file with the assessor. 23 Sec. 71. Section 425.7, subsection 3, Code 2023, is amended 24 to read as follows: 25 3. a. If the department of revenue determines that a claim 26 for homestead exemption and credit has been allowed by the 27 board of supervisors which is not justifiable under the law 28 and not substantiated by proper facts, the department may, at 29 any time within thirty-six months from July 1 of the year in 30 which the claim is allowed, set aside the allowance. Notice 31 of the disallowance shall be given to the county auditor of 32 the county in which the claim has been improperly granted and 33 a written notice of the disallowance shall also be addressed 34 to the claimant at the claimants last known address. The 35 -29- SF 569 (2) 90 md/jh/mb 29/ 62
S.F. 569 claimant or board of supervisors may appeal to the director 1 of revenue within thirty days from the date of the notice of 2 disallowance. The director shall grant a hearing and if, upon 3 the hearing, the director determines that the disallowance was 4 incorrect, the director shall set aside the disallowance. The 5 director shall notify the claimant and the board of supervisors 6 of the result of the hearing. The claimant or the board of 7 supervisors may seek judicial review of the action of the 8 director of revenue in accordance with chapter 17A . 9 b. If a claim is disallowed by the department of revenue 10 and not appealed to the director of revenue or appealed to 11 the director of revenue and thereafter upheld upon final 12 resolution, including any judicial review, any amounts of 13 exemptions allowed and credits allowed and paid from the 14 homestead credit fund including the penalty, if any, become a 15 lien upon the property on which the exemption or credit was 16 originally granted, if still in the hands of the claimant, 17 and not in the hands of a bona fide purchaser, and any amount 18 so erroneously paid including the penalty, if any, shall be 19 collected by the county treasurer in the same manner as other 20 taxes and the collections shall be returned to the department 21 of revenue and credited to the homestead credit fund. The 22 director of revenue may institute legal proceedings against a 23 homestead credit claimant for the collection of payments made 24 on disallowed credits and the penalty, if any. If a person 25 makes a false claim or affidavit with fraudulent intent to 26 obtain the homestead exemption or credit, the person is guilty 27 of a fraudulent practice and the claim shall be disallowed 28 in full. If the credit has been paid, the amount of the 29 credit plus a penalty equal to twenty-five percent of the 30 amount of credit plus interest, at the rate in effect under 31 section 421.7 , from the time of payment shall be collected 32 by the county treasurer in the same manner as other property 33 taxes, penalty, and interest are collected and when collected 34 shall be paid to the director of revenue. If a homestead 35 -30- SF 569 (2) 90 md/jh/mb 30/ 62
S.F. 569 exemption or credit is disallowed and the claimant failed to 1 give written notice to the assessor as required by section 2 425.2 when the property ceased to be used as a homestead by the 3 claimant, a civil penalty equal to five percent of the amount 4 of the disallowed exemption or credit is assessed against the 5 claimant. 6 Sec. 72. Section 425.9, subsections 2, 3, and 4, Code 2023, 7 are amended to read as follows: 8 2. If any claim for exemption or credit made hereunder 9 has been denied by the board of supervisors, and such action 10 is subsequently reversed on appeal, the exemption or credit 11 shall be allowed on the homestead involved in said appeal, and 12 the director of revenue, the county auditor, and the county 13 treasurer shall make such exemption or credit and change their 14 books and records accordingly. 15 3. In the event the appealing taxpayer has paid one or both 16 of the installments of the tax payable in the year or years in 17 question on such homestead valuation, remittance shall be made 18 to such taxpayer of the amount of such credit or exemption . 19 4. The amount of such credit shall be allocated and paid 20 from the surplus redeposited in the homestead credit fund 21 provided for in subsection 1 . The amount of such exemption not 22 covered by the credit shall be allowed as a credit on future 23 taxes due and payable. 24 Sec. 73. Section 425.10, Code 2023, is amended to read as 25 follows: 26 425.10 Reversal of allowed claim. 27 In the event any claim is allowed, and subsequently reversed 28 on appeal, any exemption and credit made under the claim 29 shall be void. The amount of the erroneous exemption and 30 credit shall be charged against the property in question, and 31 the director of revenue, the county auditor, and the county 32 treasurer are authorized and directed to correct their books 33 and records accordingly. The amount of the erroneous credit, 34 when collected, shall be returned by the county treasurer to 35 -31- SF 569 (2) 90 md/jh/mb 31/ 62
S.F. 569 the homestead credit fund to be reallocated the following year 1 as provided in this subchapter . 2 Sec. 74. Section 425.11, subsection 1, paragraph d, 3 subparagraph (3), Code 2023, is amended to read as follows: 4 (3) It must not embrace more than one dwelling house, but 5 where a homestead has more than one dwelling house situated 6 thereon, the exemption and credit provided for in this 7 subchapter shall apply to the home and buildings used by the 8 owner, but shall not apply to any other dwelling house and 9 buildings appurtenant. 10 Sec. 75. Section 425.11, subsection 1, paragraph e, Code 11 2023, is amended to read as follows: 12 e. Owner means the person who holds the fee simple 13 title to the homestead, and in addition shall mean the person 14 occupying as a surviving spouse or the person occupying under 15 a contract of purchase which contract has been recorded in 16 the office of the county recorder of the county in which the 17 property is located; or the person occupying the homestead 18 under devise or by operation of the inheritance laws where 19 the whole interest passes or where the divided interest is 20 shared only by persons related or formerly related to each 21 other by blood, marriage or adoption; or the person occupying 22 the homestead is a shareholder of a family farm corporation 23 that owns the property; or the person occupying the homestead 24 under a deed which conveys a divided interest where the divided 25 interest is shared only by persons related or formerly related 26 to each other by blood, marriage or adoption; or where the 27 person occupying the homestead holds a life estate with the 28 reversion interest held by a nonprofit corporation organized 29 under chapter 504 , provided that the holder of the life estate 30 is liable for and pays property tax on the homestead; or where 31 the person occupying the homestead holds an interest in a 32 horizontal property regime under chapter 499B , regardless 33 of whether the underlying land committed to the horizontal 34 property regime is in fee or as a leasehold interest, provided 35 -32- SF 569 (2) 90 md/jh/mb 32/ 62
S.F. 569 that the holder of the interest in the horizontal property 1 regime is liable for and pays property tax on the homestead; 2 or where the person occupying the homestead is a member of a 3 community land trust as defined in 42 U.S.C. 12773, regardless 4 of whether the underlying land is in fee or as a leasehold 5 interest, provided that the member of the community land trust 6 is occupying the homestead and is liable for and pays property 7 tax on the homestead. For the purpose of this subchapter , 8 the word owner shall be construed to mean a bona fide owner 9 and not one for the purpose only of availing the person of 10 the benefits of this subchapter . In order to qualify for the 11 homestead tax exemption and credit, evidence of ownership shall 12 be on file in the office of the clerk of the district court 13 or recorded in the office of the county recorder at the time 14 the owner files with the assessor a verified statement of the 15 homestead claimed by the owner as provided in section 425.2 . 16 Sec. 76. Section 425.12, Code 2023, is amended to read as 17 follows: 18 425.12 Indian land. 19 Each forty acres of land, or fraction thereof, occupied by 20 a member or members of the Sac and Fox Indians in Tama county, 21 which land is held in trust by the secretary of the interior of 22 the United States for said Indians, shall be given a homestead 23 tax exemption and credit within the meaning and under the 24 provisions of this subchapter . Application for such homestead 25 tax exemption and credit shall be made to the county auditor of 26 Tama county and may be made by a representative of the tribal 27 council. 28 Sec. 77. Section 425.13, Code 2023, is amended to read as 29 follows: 30 425.13 Conspiracy to defraud. 31 If any two or more persons conspire and confederate together 32 with fraudulent intent to obtain the exemption or credit 33 provided for under the terms of this subchapter by making a 34 false deed, or a false contract of purchase, they are guilty of 35 -33- SF 569 (2) 90 md/jh/mb 33/ 62
S.F. 569 a fraudulent practice. 1 Sec. 78. Section 425.16, subsection 1, Code 2023, is amended 2 to read as follows: 3 1. In addition to the homestead tax credit allowed under 4 section 425.1, subsections 1 through 4 , and the homestead 5 exemption under section 425.lA, if applicable, persons who 6 own or rent their homesteads and who meet the qualifications 7 provided in this subchapter are eligible for a property 8 tax credit for property taxes due or reimbursement of rent 9 constituting property taxes paid. 10 Sec. 79. Section 425.17, subsections 4 and 8, Code 2023, are 11 amended to read as follows: 12 4. Homestead means the dwelling owned or rented and 13 actually used as a home by the claimant during the period 14 specified in subsection 2 , and so much of the land surrounding 15 it including one or more contiguous lots or tracts of land, 16 as is reasonably necessary for use of the dwelling as a home, 17 and may consist of a part of a multidwelling or multipurpose 18 building and a part of the land upon which it is built. It 19 does not include personal property except that a manufactured 20 or mobile home may be a homestead. Any dwelling or a part of 21 a multidwelling or multipurpose building which is exempt from 22 taxation , except for an exemption under section 425.1A, does 23 not qualify as a homestead under this subchapter . However, 24 solely for purposes of claimants living in a property and 25 receiving reimbursement for rent constituting property taxes 26 paid immediately before the property becomes tax exempt, and 27 continuing to live in it after it becomes tax exempt, the 28 property shall continue to be classified as a homestead. 29 A homestead must be located in this state. When a person 30 is confined in a nursing home, extended-care facility, or 31 hospital, the person shall be considered as occupying or living 32 in the persons homestead if the person is the owner of the 33 homestead and the person maintains the homestead and does not 34 lease, rent, or otherwise receive profits from other persons 35 -34- SF 569 (2) 90 md/jh/mb 34/ 62
S.F. 569 for the use of the homestead. 1 8. Property taxes due means property taxes including any 2 special assessments, but exclusive of delinquent interest and 3 charges for services, due on a claimants homestead in this 4 state, but includes only property taxes for which the claimant 5 is liable and which will actually be paid by the claimant. 6 However, if the claimant is a person whose property taxes have 7 been suspended under sections 427.8 and 427.9 , property taxes 8 due means property taxes including any special assessments, 9 but exclusive of delinquent interest and charges for services, 10 due on a claimants homestead in this state, but includes only 11 property taxes for which the claimant is liable and which would 12 have to be paid by the claimant if the payment of the taxes 13 has not been suspended pursuant to sections 427.8 and 427.9 . 14 Property taxes due shall be computed with no deduction for 15 any credit under this subchapter or for any homestead exemption 16 under section 425.1A or credit allowed under section 425.1 17 subchapter I . Each claim shall be based upon the taxes due 18 during the fiscal year next following the base year. If a 19 homestead is owned by two or more persons as joint tenants or 20 tenants in common, and one or more persons are not members 21 of claimants household, property taxes due is that part of 22 property taxes due on the homestead which equals the ownership 23 percentage of the claimant and the claimants household. The 24 county treasurer shall include with the tax receipt a statement 25 that if the owner of the property is eighteen years of age 26 or over, the person may be eligible for the credit allowed 27 under this subchapter . If a homestead is an integral part 28 of a farm, the claimant may use the total property taxes due 29 for the larger unit. If a homestead is an integral part of a 30 multidwelling or multipurpose building the property taxes due 31 for the purpose of this subsection shall be prorated to reflect 32 the portion which the value of the property that the household 33 occupies as its homestead is to the value of the entire 34 structure. For purposes of this subsection , unit refers to 35 -35- SF 569 (2) 90 md/jh/mb 35/ 62
S.F. 569 that parcel of property covered by a single tax statement of 1 which the homestead is a part. 2 Sec. 80. Section 435.26, subsection 1, paragraph a, Code 3 2023, is amended to read as follows: 4 a. A mobile home or manufactured home which is located 5 outside a manufactured home community or mobile home park shall 6 be converted to real estate by being placed on a permanent 7 foundation and shall be assessed for real estate taxes. A 8 home, after conversion to real estate, is eligible for the 9 homestead tax exemption and credit and the military service 10 tax exemption as provided in sections 425.2 and chapter 425, 11 subchapter I, and section 426A.11 . A taxable mobile home or 12 manufactured home which is located outside of a manufactured 13 home community or mobile home park as of January 1, 1995, is 14 also exempt from the permanent foundation requirements of this 15 chapter until the home is relocated. 16 Sec. 81. Section 435.26A, subsection 3, Code 2023, is 17 amended to read as follows: 18 3. After the surrender of a manufactured homes certificate 19 of title under this section , the manufactured home shall 20 continue to be taxed under section 435.22 and is not eligible 21 for the homestead tax exemption and credit or the military 22 service tax exemption and credit . A foreclosure action on a 23 manufactured home whose title has been surrendered under this 24 section shall be conducted as a real estate foreclosure. A tax 25 lien and its priority shall remain the same on a manufactured 26 home after its certificate of title has been surrendered. 27 Sec. 82. Section 499A.14, Code 2023, is amended to read as 28 follows: 29 499A.14 Taxation. 30 The real estate shall be taxed in the name of the 31 cooperative, and each member of the cooperative shall pay 32 that members proportionate share of the tax in accordance 33 with the proration formula set forth in the bylaws, and each 34 member occupying an apartment as a residence shall receive 35 -36- SF 569 (2) 90 md/jh/mb 36/ 62
S.F. 569 that members proportionate homestead tax exemption and credit 1 and each veteran of the military services of the United States 2 identified as such under the laws of the state of Iowa or the 3 United States shall receive as a credit that members veterans 4 tax benefit as prescribed by the laws of the state of Iowa. 5 Sec. 83. EXISTING HOMESTEAD CLAIMS. Homestead credit 6 claims approved under chapter 425, subchapter I, prior to and 7 valid on the effective date of this division of this Act shall 8 result in a homestead exemption under chapter 425, subchapter 9 I, as enacted in this division of this Act, without further 10 filing by the claimant if the claimant meets the criteria for 11 the exemption and the assessor has appropriate information to 12 verify such eligibility. 13 Sec. 84. APPLICABILITY. This division of this Act applies 14 to assessment years beginning on or after January 1, 2024. 15 DIVISION VIII 16 ELDERLY PROPERTY TAX CREDIT 17 Sec. 85. Section 425.23, subsection 1, paragraph c, 18 subparagraph (2), Code 2023, is amended to read as follows: 19 (2) The difference between the actual amount of net 20 property taxes due on the homestead during the fiscal year next 21 following the base year minus the actual amount of net property 22 taxes due on the homestead during the first fiscal year for 23 which the claimant filed a claim for a credit calculated under 24 this paragraph c and for which the property taxes due on the 25 homestead were calculated on an assessed valuation that was 26 not a partial assessment and if the claimant has filed for the 27 credit calculated under this paragraph c for each of the 28 subsequent fiscal years after the first credit claimed. 29 Sec. 86. Section 425.23, subsection 2, Code 2023, is amended 30 to read as follows: 31 2. a. The Except as provided in paragraph b , the 32 actual credit for property taxes due shall be determined 33 by subtracting from the tentative credit the amount of the 34 homestead credit under section 425.1 which is allowed as a 35 -37- SF 569 (2) 90 md/jh/mb 37/ 62
S.F. 569 credit against property taxes due in the fiscal year next 1 following the base year by the claimant or any person of 2 the claimants household. If the subtraction produces a 3 negative amount, there shall be no credit but no refund shall 4 be required. The actual reimbursement for rent constituting 5 property taxes paid shall be equal to the tentative 6 reimbursement. 7 b. If the claimants tentative credit is the amount 8 determined under subsection 1, paragraph c , subparagraph (2), 9 the actual credit amount shall be equal to the tentative credit 10 amount. 11 Sec. 87. EFFECTIVE DATE. This division of this Act, being 12 deemed of immediate importance, takes effect upon enactment. 13 Sec. 88. RETROACTIVE APPLICABILITY. This division of 14 this Act applies retroactively to claims under chapter 425, 15 subchapter II, filed on or after January 1, 2022. 16 DIVISION IX 17 MILITARY SERVICE PROPERTY TAX EXEMPTION AND CREDIT 18 Sec. 89. Section 25B.7, subsection 2, paragraph c, Code 19 2023, is amended by striking the paragraph. 20 Sec. 90. Section 426A.1A, Code 2023, is amended to read as 21 follows: 22 426A.1A Appropriation. 23 There For each fiscal year beginning before July 1, 2025, 24 there is appropriated from the general fund of the state the 25 amounts necessary to fund the credits provided under this 26 chapter . 27 Sec. 91. Section 426A.2, Code 2023, is amended to read as 28 follows: 29 426A.2 Military service tax credit. 30 The For each fiscal year beginning before July 1, 2025, the 31 moneys appropriated under section 426A.1A shall be apportioned 32 each year so as to replace all or a portion of the tax which 33 would be due on property eligible for military service tax 34 exemption in the state, if the property were subject to 35 -38- SF 569 (2) 90 md/jh/mb 38/ 62
S.F. 569 taxation, the amount of the credit to be not more than six 1 dollars and ninety-two cents per thousand dollars of assessed 2 value of property which would be subject to the tax, except for 3 the military service tax exemption. 4 Sec. 92. Section 426A.11, subsections 1 and 2, Code 2023, 5 are amended to read as follows: 6 1. The property, not to exceed two thousand seven hundred 7 seventy-eight dollars in taxable value for assessment years 8 beginning before January 1, 2024 , of any veteran, as defined in 9 section 35.1 , of World War I. 10 2. a. The property, not to exceed one thousand eight 11 hundred fifty-two dollars in taxable value for assessment years 12 beginning before January 1, 2024 , of an honorably separated, 13 retired, furloughed to a reserve, placed on inactive status, 14 or discharged veteran, as defined in section 35.1, subsection 15 2 , paragraph a or b . 16 b. The property, not to exceed four thousand dollars in 17 taxable value for the assessment years beginning on or after 18 January 1, 2024, of an honorably separated, retired, furloughed 19 to a reserve, placed on inactive status, or discharged veteran, 20 as defined in section 35.1, subsection 2, paragraph a or b . 21 Sec. 93. IMPLEMENTATION. Section 25B.7, subsection 1, 22 shall not apply to the property tax exemption provided in this 23 Act. 24 Sec. 94. APPLICABILITY. This division of this Act applies 25 to assessment years beginning on or after January 1, 2024. 26 DIVISION X 27 PROPERTY TAX BENEFITS AND INCENTIVES 28 Sec. 95. NEW SECTION . 404.3C Assessment agreements 29 commercial property. 30 1. For revitalization areas established under this chapter 31 on or after the effective date of this division of this Act 32 and for first-year exemption applications for property located 33 in a revitalization area in existence on the effective date 34 of this division of this Act filed on or after the effective 35 -39- SF 569 (2) 90 md/jh/mb 39/ 62
S.F. 569 date of this division of this Act, commercial property shall 1 not receive a tax exemption under this chapter unless the city 2 or county, as applicable, and the owner of the qualified real 3 estate enter into a written assessment agreement specifying a 4 minimum actual value until a specified termination date for the 5 duration of the exemption period. 6 2. a. The assessment agreement shall be presented to the 7 appropriate assessor. The assessor shall review the plans and 8 specifications for the improvements to be made to the property 9 and if the minimum actual value contained in the assessment 10 agreement appears to be reasonable, the assessor shall execute 11 the following certification upon the agreement: 12 The undersigned assessor, being legally responsible for the 13 assessment of the above described property upon completion of 14 the improvements to be made on it, certifies that the actual 15 value assigned to that land and improvements upon completion 16 shall not be less than $......... 17 b. The assessment agreement with the certification of 18 the assessor and a copy of this subsection shall be filed in 19 the office of the county recorder of the county where the 20 property is located. Upon completion of the improvements, 21 the assessor shall value the property as required by law, 22 except that the actual value shall not be less than the minimum 23 actual value contained in the assessment agreement. This 24 subsection does not prohibit the assessor from assigning a 25 higher actual value to the property or prohibit the owner 26 from seeking administrative or legal remedies to reduce the 27 actual value assigned except that the actual value shall not 28 be reduced below the minimum actual value contained in the 29 assessment agreement. An assessor, county auditor, board of 30 review, director of revenue, or court of this state shall not 31 reduce or order the reduction of the actual value below the 32 minimum actual value in the agreement during the term of the 33 agreement regardless of the actual value which may result from 34 the incomplete construction of improvements, destruction or 35 -40- SF 569 (2) 90 md/jh/mb 40/ 62
S.F. 569 diminution by any cause, insured or uninsured, except in the 1 case of acquisition or reacquisition of the property by a 2 public entity. Recording of an assessment agreement complying 3 with this subsection constitutes notice of the assessment 4 agreement to a subsequent purchaser or encumbrancer of the land 5 or any part of it, whether voluntary or involuntary, and is 6 binding upon a subsequent purchaser or encumbrancer. 7 Sec. 96. NEW SECTION . 404.3D Exemptions for residential 8 property. 9 For revitalization areas established under this chapter on 10 or after the effective date of this division of this Act and 11 for first-year exemption applications for property located in a 12 revitalization area in existence on the effective date of this 13 division of this Act filed on or after the effective date of 14 this division of this Act, an exemption authorized under this 15 chapter for property that is residential property shall not 16 apply to property tax levies imposed by a school district. 17 Sec. 97. EFFECTIVE DATE. This division of this Act takes 18 effect July 1, 2024. 19 DIVISION XI 20 TRANSIT FUNDING 21 Sec. 98. Section 364.2, subsection 4, paragraph f, 22 subparagraph (1), subparagraph division (b), Code 2023, is 23 amended to read as follows: 24 (b) For franchise fees assessed and collected during fiscal 25 years beginning on or after July 1, 2013 2024 , but before 26 July 1, 2030, by a city that is the subject of a judgment, 27 court-approved settlement, or court-approved compromise 28 providing for payment of restitution, a refund, or a return 29 described in section 384.3A, subsection 3 , paragraph j with 30 a population exceeding two hundred thousand , the rate of the 31 franchise fee shall not exceed seven and one-half percent 32 of gross revenues generated from sales of the franchisee in 33 the city, and franchise fee amounts assessed and collected 34 during such fiscal years in excess of five percent of gross 35 -41- SF 569 (2) 90 md/jh/mb 41/ 62
S.F. 569 revenues generated from sales shall be used solely for the 1 purpose specified in section 384.3A, subsection 3 , paragraph 2 j . A city may assess and collect a franchise fee in excess 3 of five percent of gross revenues generated from the sales 4 of the franchisee pursuant to this subparagraph division (b) 5 for a period not to exceed seven consecutive fiscal years 6 once the franchise fee is first imposed at a rate in excess 7 of five percent. An ordinance increasing the franchise fee 8 rate to greater than five percent pursuant to this subparagraph 9 division (b) shall not become effective unless approved at 10 an election. After passage of the ordinance, the council 11 shall submit the proposal at a special election held on a date 12 specified in section 39.2, subsection 4 , paragraph b . If a 13 majority of those voting on the proposal approves the proposal, 14 the city may proceed as proposed. The complete text of the 15 ordinance shall be included on the ballot and the full text 16 of the ordinance posted for the voters pursuant to section 17 52.25 . All absentee voters shall receive the full text of the 18 ordinance along with the absentee ballot. This subparagraph 19 division (b) is repealed July 1, 2030. 20 Sec. 99. Section 384.3A, subsection 3, paragraph j, Code 21 2023, is amended to read as follows: 22 j. For franchise fees assessed and collected by a city in 23 excess of five percent of gross revenues generated from sales 24 of the franchisee within the city pursuant to section 364.2, 25 subsection 4 , paragraph f , subparagraph (1), subparagraph 26 division (b), during fiscal years beginning on or after July 1, 27 2013 2024 , but before July 1, 2030, the adjustment, renewal, 28 or extension of any part or all of the legal indebtedness of 29 a city, whether evidenced by bonds, warrants, court-approved 30 settlements, court-approved compromises, or judgments, or the 31 funding or refunding of the same, if such legal indebtedness 32 relates to restitution, a refund, or a return ordered by a 33 court of competent jurisdiction for franchise fees assessed 34 and collected by the city before June 20, 2013 solely for the 35 -42- SF 569 (2) 90 md/jh/mb 42/ 62
S.F. 569 reduction of property tax levies that support the operation and 1 maintenance of a municipal transit system or a regional transit 2 district or to maintain transportation service levels of a 3 municipal transit system or a regional transit district . This 4 paragraph j is repealed July 1, 2030. 5 Sec. 100. EFFECTIVE DATE. This division of this Act takes 6 effect July 1, 2024. 7 DIVISION XII 8 COUNTY AUDITOR VALUATION REPORTS 9 Sec. 101. Section 331.510, subsections 3 and 4, Code 2023, 10 are amended to read as follows: 11 3. An annual report not later than January 1 to the 12 department of management of the valuation by class of property 13 for each taxing district in the county on forms provided by the 14 department of management. The valuations reported shall be 15 those valuations used for determining the levy rates necessary 16 to fund the budgets of the taxing districts for the following 17 fiscal year. Each annual report under this subsection for 18 assessment years beginning on or after January 1, 2024, 19 shall distinguish such values as revaluation or other type of 20 addition to value, as defined and submitted in the assessors 21 abstract transmitted to the department of revenue under section 22 441.45. 23 4. An annual report not later than January 1 to the 24 governing body of each taxing district in the county of the 25 assessed valuations of taxable property in the taxing district 26 as reported to the department of management. Each annual 27 report under this subsection for assessment years beginning 28 on or after January 1, 2024, shall distinguish such values as 29 revaluation or other type of addition to value, as defined 30 and submitted in the assessors abstract transmitted to the 31 department of revenue under section 441.45. 32 DIVISION XIII 33 LOCAL GOVERNMENT BUDGETS AND TAXPAYER STATEMENTS 34 Sec. 102. NEW SECTION . 24.2A Budget statements to owners 35 -43- SF 569 (2) 90 md/jh/mb 43/ 62
S.F. 569 and taxpayers. 1 1. For purposes of this section only: 2 a. Budget year is the fiscal year beginning during the 3 calendar year in which a budget is certified. 4 b. Current fiscal year is the fiscal year ending during 5 the calendar year in which a budget for the budget year is 6 certified. 7 c. Effective property tax rate means the property tax rate 8 per one thousand dollars of assessed value and is equal to 9 one thousand multiplied by the quotient of the current fiscal 10 years actual property tax dollars certified for levy divided 11 by the total assessed value used to calculate taxes for the 12 budget year. 13 d. Political subdivision means a school district, a 14 county, or a city. 15 2. a. On or before March 15 of each year, each political 16 subdivision shall file with the department of management a 17 report containing all necessary information for the department 18 of management to compile and calculate amounts required to be 19 included in the statements mailed under paragraph b . 20 b. Not later than March 20, the county auditor, using 21 information compiled and calculated by the department of 22 management under paragraph a , shall send to each property 23 owner or taxpayer within the county by regular mail an 24 individual statement containing all of the following for 25 each of the political subdivisions comprising the owners or 26 taxpayers taxing district: 27 (1) The sum of the current fiscal years actual property 28 taxes certified for levy for all of the political subdivisions 29 levies and the combined property tax rate per one thousand 30 dollars for such tax amount for the current fiscal year. 31 (2) The combined effective property tax rate for the 32 political subdivision calculated using the sum of the current 33 fiscal years actual property taxes certified for levy for all 34 of the political subdivisions levies under subparagraph (1). 35 -44- SF 569 (2) 90 md/jh/mb 44/ 62
S.F. 569 (3) The combined amount of the proposed property tax dollars 1 to be certified for all of the political subdivisions levies 2 for the budget year and the proposed combined property tax rate 3 per one thousand dollars for such levies. 4 (4) If the proposed property tax dollars specified 5 under subparagraph (3) exceeds the current fiscal years 6 actual property tax dollars certified for levy specified in 7 subparagraph (1), a detailed statement of the major reasons for 8 the increase, including the specific purposes or programs for 9 which the political subdivision is proposing an increase. 10 (5) An example comparing the amount of property taxes on 11 a residential property with an actual value of one hundred 12 thousand dollars in the current fiscal year and such amount 13 on the residential property using the proposed property 14 tax dollars for the budget year, including the percentage 15 difference in such amounts. 16 (6) An example comparing the amount of property taxes 17 on a commercial property with an actual value of one hundred 18 thousand dollars in the current fiscal year and such amount on 19 the commercial property using the proposed property tax dollars 20 for the budget year, including the percentage difference in 21 such amounts. 22 (7) The political subdivisions percentage of total 23 property taxes certified for levy in the owners or taxpayers 24 taxing district in the current fiscal year among all taxing 25 authorities. 26 (8) The date, time, and location of the political 27 subdivisions public hearing required under subsection 4. 28 (9) Information on how to access on the political 29 subdivisions internet site the political subdivisions 30 statements under this section and other budget documents for 31 prior fiscal years. 32 3. The department of management shall prescribe the form 33 for the report required under subsection 2, paragraph a , the 34 statements required to be mailed under subsection 2, paragraph 35 -45- SF 569 (2) 90 md/jh/mb 45/ 62
S.F. 569 b , and the public hearing notice required under subsection 4, 1 paragraph b . 2 4. a. Each political subdivision shall set a time and 3 place for a public hearing on the political subdivisions 4 proposed property tax amount for the budget year and the 5 political subdivisions information included in the statements 6 under subsection 2. At the hearing, the governing body 7 of the political subdivision shall receive oral or written 8 testimony from any resident or property owner of the political 9 subdivision. This public hearing shall be separate from 10 any other meeting of the governing body of the political 11 subdivision, including any other meeting or public hearing 12 relating to the political subdivisions budget, and other 13 business of the political subdivision that is not related to 14 the proposed property tax amounts and the information in the 15 statements shall not be conducted at the public hearing. After 16 all testimony has been received and considered, the governing 17 body may decrease, but not increase, the proposed property tax 18 amount to be included in the political subdivisions budget. 19 b. (1) If the political subdivision is a county, notice 20 of the public hearing shall be published not less than ten 21 nor more than twenty days prior to the hearing in the county 22 newspapers selected under chapter 349. 23 (2) If the political subdivision is a city, notice of the 24 public hearing shall be published not less than ten nor more 25 than twenty days prior to the hearing in a newspaper published 26 at least once weekly and having general circulation in the 27 city. However, if the city has a population of two hundred or 28 less, publication may be made by posting in three public places 29 in the city. 30 (3) If the political subdivision is a school district, 31 notice of the public hearing shall be published not less 32 than ten nor more than twenty days prior to the hearing in 33 a newspaper published in the school district, if any, and if 34 not, then in a newspaper of general circulation in the school 35 -46- SF 569 (2) 90 md/jh/mb 46/ 62
S.F. 569 district. 1 c. Notice of the hearing shall also be posted and clearly 2 identified on the political subdivisions internet site 3 for public viewing beginning on the date of the newspaper 4 publication and shall be maintained on the political 5 subdivisions internet site with all such prior year notices 6 and copies of the statements mailed under subsection 2. 7 Additionally, if the political subdivision maintains a social 8 media account on one or more social media applications, the 9 public hearing notice or an electronic link to the public 10 hearing notice shall be posted on each such account on the same 11 day as the publication of the notice. 12 Sec. 103. Section 24.3, unnumbered paragraph 1, Code 2023, 13 is amended to read as follows: 14 A municipality shall not certify or levy in any fiscal year 15 any tax on property subject to taxation unless and until the 16 following estimates have been made, filed, and considered, 17 and for school districts, the individual statements have been 18 mailed and public hearings held, as provided in this chapter : 19 Sec. 104. Section 24.10, Code 2023, is amended to read as 20 follows: 21 24.10 Levies void. 22 The verified proof of the publication of the notice under 23 section 24.9 shall be filed in the office of the county auditor 24 and preserved by the auditor. A levy shall not be valid unless 25 and until that notice is such notices are published , mailed, 26 and filed. However, failure of an owner or taxpayer to receive 27 a statement under section 24.2A shall not invalidate a levy. 28 Sec. 105. Section 24.17, subsection 1, Code 2023, is amended 29 to read as follows: 30 1. The local budgets of the various political subdivisions 31 shall be certified by the chairperson of the certifying board 32 or levying board, as the case may be, in duplicate to the 33 county auditor not later than March 15 of each year on forms, 34 and pursuant to instructions, prescribed by the department 35 -47- SF 569 (2) 90 md/jh/mb 47/ 62
S.F. 569 of management. However, if the political subdivision is a 1 county , or a city, its budget shall be certified not later than 2 March 31 of each year, and if the political subdivision is or a 3 school district, as defined in section 257.2 , its budget shall 4 be certified not later than April 15 30 of each year. 5 Sec. 106. Section 24.27, subsection 1, Code 2023, is amended 6 to read as follows: 7 1. Not later than March 25, or April 10 for a county or 8 a city, or April 25 if the municipality is a school district 9 May 10 , a number of persons in any municipality political 10 subdivision equal to one-fourth of one percent of those voting 11 for the office of governor, at the last general election in the 12 municipality political subdivision , but the number shall not be 13 less than ten, and the number need not be more than one hundred 14 persons, who are affected by any proposed budget, expenditure 15 or tax levy, or by any item thereof, may appeal from any 16 decision of the certifying board or the levying board by filing 17 with the county auditor of the county in which the municipal 18 corporation political subdivision is located, a written protest 19 setting forth their objections to the budget, expenditure or 20 tax levy, or to one or more items thereof, and the grounds for 21 their objections. If a budget is certified after March 15, or 22 March 31 in the case of a county or a city, or April 15 in the 23 case of a school district 30 , all appeal time limits shall be 24 extended to correspond to allowances for a timely filing. 25 Sec. 107. Section 24.28, Code 2023, is amended to read as 26 follows: 27 24.28 Hearing on protest. 28 The state board, within a reasonable time, shall fix a date 29 for an initial hearing on the protest and may designate a 30 deputy to hold the hearing, which shall be held in the county 31 or in one of the counties in which the municipality political 32 subdivision is located. Notice of the time and place of the 33 hearing shall be given by certified mail to the appropriate 34 officials of the local government and to the first ten property 35 -48- SF 569 (2) 90 md/jh/mb 48/ 62
S.F. 569 owners whose names appear upon the protest, at least five 1 days before the date fixed for the hearing. At all hearings, 2 the burden shall be upon the objectors with reference to any 3 proposed item in the budget which was included in the budget 4 of the previous year and which the objectors propose should 5 be reduced or excluded; but the burden shall be upon the 6 certifying board or the levying board, as the case may be, 7 to show that any new item in the budget, or any increase in 8 any item in the budget, is necessary, reasonable, and in the 9 interest of the public welfare. 10 Sec. 108. Section 24.48, subsection 4, Code 2023, is amended 11 to read as follows: 12 4. The city finance committee shall have officially 13 notified any city of its approval, modification or rejection 14 of the citys appeal of the decision of the director of the 15 department of management regarding a citys request for a 16 suspension of the statutory property tax levy limitation prior 17 to thirty-five days before March 31 April 30 . 18 Sec. 109. Section 275.29, subsection 1, Code 2023, is 19 amended to read as follows: 20 1. Between July 1 and July 20, or on a date determined by 21 agreement of the initial board and the boards of districts 22 receiving territory of the school districts affected, but not 23 later than August 30, the initial board shall meet with the 24 boards of districts receiving territory of the school districts 25 affected, for the purpose of reaching joint agreement on an 26 equitable division of the assets and an equitable distribution 27 of the liabilities of the school districts affected. In 28 addition, if outstanding general obligation indebtedness is in 29 existence in any district, the initial board of directors of 30 the newly formed school district shall meet with the boards of 31 all school districts affected prior to April 15 30 prior to 32 the school year the reorganization is effective to determine 33 the distribution of liability for payment of the general 34 obligation bonded indebtedness between the districts so that 35 -49- SF 569 (2) 90 md/jh/mb 49/ 62
S.F. 569 the newly formed district may certify its budget under the 1 procedures specified in chapter 24 . The boards shall consider 2 the mandatory levy required in section 76.2 and shall assure 3 the satisfaction of outstanding obligations. If a school 4 district affected by the reorganization has outstanding bonds 5 issued under section 423E.5 or 423F.4 , the joint agreement 6 shall assure that the estimated revenue under section 423F.2 7 for each district to which liability for payment of such bonds 8 is assigned is sufficient for the payment of principal and 9 interest on the outstanding bonds required to be paid in the 10 budget year following reorganization. 11 Sec. 110. Section 298.2, subsection 1, paragraph b, Code 12 2023, is amended to read as follows: 13 b. For school budget years beginning on or after July 1, 14 2015, a school district may by resolution of the board of 15 directors adopted prior to April 15 30 preceding the budget 16 year impose a physical plant and equipment levy at a rate in 17 excess of the levy rate limitations under paragraph a if the 18 board has refunded or refinanced a loan agreement entered into 19 under section 297.36 and such refunding or refinancing complies 20 with the maturity period authorized under section 297.36, 21 subsection 1 , paragraph c , and results in a lower amount of 22 interest on the amount of the loan agreement. However, the 23 rate imposed by a school district under this paragraph shall 24 not exceed the rate imposed during the budget year in which 25 the loan agreement was refunded or refinanced. Authorization 26 to exceed the levy rate limitations of paragraph a shall 27 terminate upon the maturity of the loan agreement after 28 refunding or refinancing. Upon adoption of the resolution 29 under this paragraph b , the board shall comply with the 30 requirements of section 297.36, subsection 1 , paragraph b . 31 Sec. 111. Section 298.2, subsection 3, Code 2023, is amended 32 to read as follows: 33 3. The board of directors of a school district may certify 34 for levy by April 15 30 of a school year a tax on all taxable 35 -50- SF 569 (2) 90 md/jh/mb 50/ 62
S.F. 569 property in the school district for the regular physical plant 1 and equipment levy. 2 Sec. 112. Section 298.2, subsection 4, paragraph b, Code 3 2023, is amended to read as follows: 4 b. If a combination of a property tax and income surtax is 5 used, by April 15 30 of the previous school year, the board 6 shall certify the percent of the income surtax to be imposed 7 and the amount to be raised to the department of management 8 and the department of management shall establish the rate of 9 the property tax and income surtax for the school year. The 10 physical plant and equipment property tax and income surtax 11 shall be levied or imposed, collected, and paid to the school 12 district in the manner provided for the instructional support 13 program in sections 257.21 through 257.26 . 14 Sec. 113. Section 298.4, subsection 1, unnumbered paragraph 15 1, Code 2023, is amended to read as follows: 16 The board of directors of a school district may certify for 17 levy by April 15 30 of a school year, a tax on all taxable 18 property in the school district for a district management levy. 19 The revenue from the tax levied in this section shall be placed 20 in the district management levy fund of the school district. 21 The district management levy shall be expended only for the 22 following purposes: 23 Sec. 114. Section 298.10, subsection 1, Code 2023, is 24 amended to read as follows: 25 1. The board of directors of a school district may certify 26 for levy by April 15 30 of a school year, a tax on all taxable 27 property in the school district in order to raise an amount 28 for a necessary cash reserve for a school districts general 29 fund. The amount raised for a necessary cash reserve does not 30 increase a school districts authorized expenditures as defined 31 in section 257.7 . 32 Sec. 115. Section 300.2, subsection 2, Code 2023, is amended 33 to read as follows: 34 2. If a majority of the votes cast upon the proposition is 35 -51- SF 569 (2) 90 md/jh/mb 51/ 62
S.F. 569 in favor of the proposition, the board shall certify the amount 1 required for a fiscal year to the county board of supervisors 2 by April 15 30 of the preceding fiscal year. The board of 3 supervisors shall levy the amount certified. The amount shall 4 be placed in the public education and recreation levy fund of 5 the district and shall be used only for the purposes specified 6 in this chapter . 7 Sec. 116. Section 331.422, unnumbered paragraph 1, Code 8 2023, is amended to read as follows: 9 Subject to this section and sections 331.423 through 331.426 10 or as otherwise provided by state law, the board of each county 11 shall certify property taxes annually at its March April 12 session to be levied for county purposes as follows: 13 Sec. 117. Section 331.434, unnumbered paragraph 1, Code 14 2023, is amended to read as follows: 15 Annually, the board of each county, subject to section 16 331.403, subsection 4 , sections 331.423 through 331.426 , 17 section 331.433A , the applicable portions of chapter 24, and 18 other applicable state law, shall prepare and adopt a budget, 19 certify taxes, and provide appropriations as follows: 20 Sec. 118. Section 331.434, subsection 3, Code 2023, is 21 amended to read as follows: 22 3. Following, and not until, adoption of the resolution 23 under section 331.433A , the requirements of section 24.2A are 24 completed, the board shall set a time and place for a public 25 hearing on the budget before the final certification date and 26 shall publish notice of the hearing not less than ten nor more 27 than twenty days prior to the hearing in the county newspapers 28 selected under chapter 349 . A summary of the proposed budget 29 and a description of the procedure for protesting the county 30 budget under section 331.436 , in the form prescribed by the 31 director of the department of management, shall be included 32 in the notice. Proof of publication of the notice under this 33 subsection 3 and a copy of the resolution adopted under section 34 331.433A shall be filed with and preserved by the county 35 -52- SF 569 (2) 90 md/jh/mb 52/ 62
S.F. 569 auditor. A levy is not valid unless and until the notice is 1 published and the notice and resolution adopted under section 2 331.433A are filed individual statements under section 24.2A 3 are mailed . The department of management shall prescribe the 4 form for the public hearing notice for use by counties. 5 Sec. 119. Section 331.434, subsection 5, paragraph a, Code 6 2023, is amended to read as follows: 7 a. After the hearing, the board shall adopt by resolution 8 a budget and certificate of taxes for the next fiscal year 9 and shall direct the auditor to properly certify and file the 10 budget and certificate of taxes as adopted. The board shall 11 not adopt a tax in excess of the estimate published or the 12 applicable amounts specified in the resolution adopted under 13 section 331.433A , except a tax which is approved by a vote of 14 the people, and a greater tax than that adopted shall not be 15 levied or collected. A county budget and certificate of taxes 16 adopted for the following fiscal year becomes effective on the 17 first day of that year. 18 Sec. 120. Section 331.434, subsection 7, Code 2023, is 19 amended to read as follows: 20 7. Taxes levied by a county whose budget is certified after 21 March 31 April 30 shall be limited to the prior years budget 22 amount. However, this penalty may be waived by the director 23 of the department of management if the county demonstrates 24 that the March 31 deadline was missed because of circumstances 25 beyond the control of the county. 26 Sec. 121. Section 331.435, subsection 2, Code 2023, is 27 amended to read as follows: 28 2. The board shall prepare and adopt a budget amendment in 29 the same manner as the original budget as provided in section 30 331.434 , but excluding the requirements for adoption of the 31 resolution under section 331.433A mailing individual statements 32 under section 24.2A , and the amendment is subject to protest as 33 provided in section 331.436 , except that the director of the 34 department of management may by rule provide that amendments 35 -53- SF 569 (2) 90 md/jh/mb 53/ 62
S.F. 569 of certain types or up to certain amounts may be made without 1 public hearing and without being subject to protest. A county 2 budget for the ensuing fiscal year shall be amended by May 31 3 to allow time for a protest hearing to be held and a decision 4 rendered before June 30. An amendment of a budget after May 5 31 which is properly appealed but without adequate time for 6 hearing and decision before June 30 is void. 7 Sec. 122. Section 331.436, Code 2023, is amended to read as 8 follows: 9 331.436 Protest. 10 Protests to the adopted budget must be made in accordance 11 with sections 24.27 through 24.32 as if the county were the 12 municipality under those sections except that the protest must 13 be filed no later than April May 10 and the number of people 14 necessary to file a protest under this section shall not be 15 less than one hundred. 16 Sec. 123. Section 384.2, subsection 1, Code 2023, is amended 17 to read as follows: 18 1. Except as otherwise provided for special charter cities, 19 a citys fiscal year shall be as provided in section 24.2, 20 subsection 3 . All city property taxes must be certified by 21 a city to the county auditor on or before March 31 April 22 30 of each year, unless otherwise provided by state law. 23 However, municipal utilities, if not supported by taxation 24 or the proceeds of outstanding indebtedness payable from 25 taxes may, with the councils consent, choose to operate on a 26 fiscal year which is the calendar year. The receipt by the 27 utility of payments from other governmental funds for public 28 fire protection, street lighting, or other public use of the 29 utilitys services shall not be deemed support by taxation. 30 After notice and hearing in the same manner as required for the 31 citys regular budget under section 384.16 , the utility budget 32 must be approved by resolution of the council not later than 33 twenty days prior to the beginning of the calendar year for 34 which the budget applies. 35 -54- SF 569 (2) 90 md/jh/mb 54/ 62
S.F. 569 Sec. 124. Section 384.16, unnumbered paragraph 1, Code 1 2023, is amended to read as follows: 2 Annually, a city that has satisfied the requirements of 3 section 384.15A and section 384.22, subsection 3 , and the 4 applicable portions of chapter 24, shall prepare and adopt a 5 budget, and shall certify taxes as follows: 6 Sec. 125. Section 384.16, subsections 3, 5, and 6, Code 7 2023, are amended to read as follows: 8 3. Following, and not until, adoption of the resolution 9 under section 384.15A , requirements of section 24.2A are 10 completed, the council shall set a time and place for public 11 hearing on the budget before the final certification date and 12 shall publish notice of the hearing not less than ten nor more 13 than twenty days before the hearing in a newspaper published 14 at least once weekly and having general circulation in the 15 city. However, if the city has a population of two hundred 16 or less, publication may be made by posting in three public 17 places in the city. A summary of the proposed budget and a 18 description of the procedure for protesting the city budget 19 under section 384.19 , in the form prescribed by the director of 20 the department of management, shall be included in the notice. 21 Proof of publication of the notice under this subsection 3 and 22 a copy of the resolution adopted under section 384.15A must be 23 filed with the county auditor. The department of management 24 shall prescribe the form for the public hearing notice for use 25 by cities. 26 5. After the hearing, the council shall adopt by resolution 27 a budget for at least the next fiscal year, and the clerk 28 shall certify the necessary tax levy for the next fiscal year 29 to the county auditor and the county board of supervisors. 30 The tax levy certified may be less than but not more than 31 the amount estimated in the proposed budget submitted at 32 the final hearing or the applicable amount specified in the 33 resolution adopted under section 384.15A , unless an additional 34 tax levy is approved at a city election. Two copies each of 35 -55- SF 569 (2) 90 md/jh/mb 55/ 62
S.F. 569 the detailed budget as adopted and of the tax certificate must 1 be transmitted to the county auditor, who shall complete the 2 certificates and transmit a copy of each to the department of 3 management. 4 6. Taxes levied by a city whose budget is certified after 5 March 31 April 30 shall be limited to the prior years budget 6 amount. However, this penalty may be waived by the director of 7 the department of management if the city demonstrates that the 8 March 31 deadline was missed because of circumstances beyond 9 the control of the city. 10 Sec. 126. Section 384.17, Code 2023, is amended to read as 11 follows: 12 384.17 Levy by county. 13 At the time required by law, the county board of supervisors 14 shall levy the taxes necessary for each city fund for the 15 following fiscal year. The levy must be as shown in the 16 adopted city budget and as certified by the clerk, subject to 17 any changes made after a protest hearing, and any additional 18 tax rates approved at a city election. A city levy is not valid 19 until proof of publication or posting of notice of a budget 20 hearing under section 384.16, subsection 3 , and the notice and 21 resolution adopted under section 384.15A are is filed with 22 the county auditor and individual statements are mailed under 23 section 24.2A . 24 Sec. 127. Section 384.18, subsection 2, Code 2023, is 25 amended to read as follows: 26 2. A budget amendment must be prepared and adopted in the 27 same manner as the original budget, as provided in section 28 384.16 , excluding the requirement for the mailing of individual 29 statements under section 24.2A, and is subject to protest as 30 provided in section 384.19 , except that the committee may by 31 rule provide that amendments of certain types or up to certain 32 amounts may be made without public hearing and without being 33 subject to protest. A city budget shall be amended by May 34 31 of the current fiscal year to allow time for a protest 35 -56- SF 569 (2) 90 md/jh/mb 56/ 62
S.F. 569 hearing to be held and a decision rendered before June 30. The 1 amendment of a budget after May 31, which is properly appealed 2 but without adequate time for hearing and decision before June 3 30 is void. 4 Sec. 128. REPEAL. Sections 331.433A and 384.15A, Code 2023, 5 are repealed. 6 Sec. 129. IMPLEMENTATION. Section 25B.2, subsection 3, 7 shall not apply to this division of this Act. 8 Sec. 130. APPLICABILITY. This division of this Act applies 9 to school district, county, and city budgets for fiscal years 10 beginning on or after July 1, 2024. 11 DIVISION XIV 12 DRIVERS LICENSES AND NONOPERATORS IDENTIFICATION CARDS 13 Sec. 131. Section 321M.9, subsection 1, paragraph a, Code 14 2023, is amended by adding the following new subparagraph: 15 NEW SUBPARAGRAPH . (4) The ten-dollar convenience fee 16 collected pursuant to subsection 1A. 17 Sec. 132. Section 321M.9, Code 2023, is amended by adding 18 the following new subsection: 19 NEW SUBSECTION . 1A. Convenience fee. A county authorized 20 to issue drivers licenses under this chapter may charge, in 21 addition to any other fee imposed by law, a convenience fee for 22 the issuance or renewal of a drivers license or nonoperators 23 identification card to a person who is not a resident of the 24 county, unless that person pays property tax to the county 25 and provides proof of payment such as a receipt as provided 26 in section 445.5, subsection 6, or another form of proof as 27 determined by the county. The convenience fee shall be ten 28 dollars. 29 DIVISION XV 30 WRITING FEES 31 Sec. 133. Section 321G.27, subsection 1, paragraphs a, b, 32 and c, Code 2023, are amended by striking the paragraphs. 33 Sec. 134. Section 321G.27, subsection 1, Code 2023, is 34 amended by adding the following new paragraph: 35 -57- SF 569 (2) 90 md/jh/mb 57/ 62
S.F. 569 NEW PARAGRAPH . 0d. The county recorder shall collect 1 a writing fee of two dollars for each privilege under this 2 chapter. 3 Sec. 135. Section 321G.29, subsection 3, Code 2023, is 4 amended to read as follows: 5 3. An owner of a snowmobile shall apply to the county 6 recorder for issuance of a certificate of title within thirty 7 days after acquisition. The application shall be on forms 8 the department prescribes and accompanied by the required fee 9 specified in section 321G.30 and the writing fee specified in 10 section 321G.27 . The application shall include a certification 11 signed in writing containing substantially the representation 12 that statements made are true and correct to the best of the 13 applicants knowledge, information, and belief, under penalty 14 of perjury. The application shall contain the date of sale 15 and gross price of the snowmobile or the fair market value if 16 no sale immediately preceded the transfer and any additional 17 information the department requires. If the application is 18 made for a snowmobile last previously registered or titled in 19 another state or foreign country, the application shall contain 20 this information and any other information the department 21 requires. 22 Sec. 136. Section 321G.31, Code 2023, is amended to read as 23 follows: 24 321G.31 Transfer or repossession by operation of law. 25 1. If ownership of a snowmobile is transferred by 26 operation of law, such as by inheritance, order in bankruptcy, 27 insolvency, replevin, or execution sale, the transferee, within 28 thirty days after acquiring the right to possession of the 29 snowmobile, shall mail or deliver to the county recorder of 30 the transferees county of residence satisfactory proof of 31 ownership as the county recorder requires, together with an 32 application for a new certificate of title, and the required 33 fee , plus the writing fee specified in section 321G.27 . 34 However, if the transferee is the surviving spouse of the 35 -58- SF 569 (2) 90 md/jh/mb 58/ 62
S.F. 569 deceased owner, the county recorder shall waive the required 1 fee fees . 2 2. If a lienholder repossesses a snowmobile by operation of 3 law and holds it for resale, the lienholder shall secure a new 4 certificate of title and shall pay the required fee , plus the 5 writing fee specified in section 321G.27 . 6 Sec. 137. Section 321G.32, subsection 1, Code 2023, is 7 amended by adding the following new paragraph: 8 NEW PARAGRAPH . c. The application shall be accompanied by 9 the writing fee specified in section 321G.27. 10 Sec. 138. Section 321I.29, subsection 1, paragraphs a, b, 11 and c, Code 2023, are amended by striking the paragraphs. 12 Sec. 139. Section 321I.29, subsection 1, Code 2023, is 13 amended by adding the following new paragraph: 14 NEW PARAGRAPH . 0d. The county recorder shall collect 15 a writing fee of two dollars for each privilege under this 16 chapter. 17 Sec. 140. Section 321I.31, subsection 3, Code 2023, is 18 amended to read as follows: 19 3. An owner of an all-terrain vehicle shall apply to 20 the county recorder for issuance of a certificate of title 21 within thirty days after acquisition. The application shall 22 be on forms the department prescribes and accompanied by the 23 required fee specified in section 321I.32 and the writing fee 24 specified in section 321I.29 . The application shall include a 25 certification signed in writing containing substantially the 26 representation that statements made are true and correct to the 27 best of the applicants knowledge, information, and belief, 28 under penalty of perjury. The application shall contain the 29 date of sale and gross price of the all-terrain vehicle or the 30 fair market value if no sale immediately preceded the transfer 31 and any additional information the department requires. If the 32 application is made for an all-terrain vehicle last previously 33 registered or titled in another state or foreign country, 34 the application shall contain this information and any other 35 -59- SF 569 (2) 90 md/jh/mb 59/ 62
S.F. 569 information the department requires. 1 Sec. 141. Section 321I.33, Code 2023, is amended to read as 2 follows: 3 321I.33 Transfer or repossession by operation of law. 4 1. If ownership of an all-terrain vehicle is transferred by 5 operation of law, such as by inheritance, order in bankruptcy, 6 insolvency, replevin, or execution sale, the transferee, 7 within thirty days after acquiring the right to possession of 8 the all-terrain vehicle, shall mail or deliver to the county 9 recorder of the transferees county of residence satisfactory 10 proof of ownership as the county recorder requires, together 11 with an application for a new certificate of title, and 12 the required fee , plus the writing fee specified in section 13 321I.29 . However, if the transferee is the surviving spouse 14 of the deceased owner, the county recorder shall waive the 15 required fee fees . 16 2. If a lienholder repossesses an all-terrain vehicle by 17 operation of law and holds it for resale, the lienholder shall 18 secure a new certificate of title and shall pay the required 19 fee , plus the writing fee specified in section 321I.29 . 20 Sec. 142. Section 321I.34, subsection 1, Code 2023, is 21 amended by adding the following new paragraph: 22 NEW PARAGRAPH . c. The application shall be accompanied by 23 the writing fee specified in section 321I.29. 24 Sec. 143. Section 462A.53, Code 2023, is amended to read as 25 follows: 26 462A.53 Amount of writing fees. 27 A writing fee of one dollar and twenty-five cents two dollars 28 for each privilege shall be collected by the county recorder. 29 Sec. 144. Section 462A.77, subsection 4, Code 2023, is 30 amended to read as follows: 31 4. Every owner of a vessel subject to titling under this 32 chapter shall apply to the county recorder for issuance of a 33 certificate of title for the vessel within thirty days after 34 acquisition. The application shall be on forms the department 35 -60- SF 569 (2) 90 md/jh/mb 60/ 62
S.F. 569 prescribes, and accompanied by the required fee specified 1 in section 462A.78 and the writing fee specified in section 2 462A.53 . The application shall be signed and shall include a 3 certification signed in writing containing substantially the 4 representation that statements made are true and correct to the 5 best of the applicants knowledge, information, and belief, 6 under penalty of perjury. The application shall contain 7 the date of sale and gross price of the vessel or the fair 8 market value if no sale immediately preceded the transfer, and 9 any additional information the department requires. If the 10 application is made for a vessel last previously registered or 11 titled in another state or foreign country, it shall contain 12 this information and any other information the department 13 requires. 14 Sec. 145. Section 462A.82, subsections 1 and 2, Code 2023, 15 are amended to read as follows: 16 1. If ownership of a vessel is transferred by operation of 17 law, such as by inheritance, order in bankruptcy, insolvency, 18 replevin, execution sale, or in compliance with section 578A.7 , 19 the transferee, within thirty days after acquiring the right 20 to possession of the vessel by operation of law, shall mail or 21 deliver to the county recorder satisfactory proof of ownership 22 as the county recorder requires, together with an application 23 for a new certificate of title, and the required fee , plus the 24 writing fee specified in section 462A.53 . However, if the 25 transferee is the surviving spouse of the deceased owner, the 26 county recorder shall waive the required fee fees . A title tax 27 is not required on these transactions. 28 2. If a lienholder repossesses a vessel by operation of 29 law and holds it for resale, the lienholder shall secure a new 30 certificate of title and shall pay the required fee , plus the 31 writing fee specified in section 462A.53 . 32 Sec. 146. Section 462A.84, subsection 1, Code 2023, is 33 amended by adding the following new paragraph: 34 NEW PARAGRAPH . c. The application shall be accompanied by 35 -61- SF 569 (2) 90 md/jh/mb 61/ 62
S.F. 569 the writing fee specified in section 462A.53. 1 -62- SF 569 (2) 90 md/jh/mb 62/ 62