Iowa 2025-2026 Regular Session

Iowa House Bill HF39

Introduced
1/14/25  

Caption

A bill for an act relating to local governments by modifying individual property tax statements mailed to owners and taxpayers, and requiring notifications by mail of bond issuances.

Impact

HF39 also modifies the process surrounding bond issuance by requiring local governments to mail notices of proposed bond issues directly to each eligible elector within their jurisdiction. Previously, the existing law allowed for public notices to be published but did not include a direct mailing requirement, which could limit the number of taxpayers effectively notified. By mandating this change, the bill increases taxpayer engagement and awareness of significant financial decisions that local governments may undertake, such as funding for infrastructure projects through bond measures.

Summary

House File 39 (HF39) focuses on local governance in Iowa, specifically addressing how local governments handle property tax statements and notifications related to the issuance of bonds. One of the main provisions of the bill requires changes to the property tax statements mailed to owners and taxpayers, mandating a comparison of the current year's property tax due and the proposed amount for the subsequent budget year. This is intended to provide taxpayers with clearer information about potential changes in their tax liabilities and to enhance transparency in local government financial operations.

Contention

While HF39 aims to improve communication between local governments and taxpayers, there are potential points of contention. Critics may argue that the new requirements could impose additional administrative burdens on local governments, particularly smaller municipalities with limited resources. Moreover, the requirements for detailed comparisons on property tax statements and direct notices of bond issuances may lead to higher costs for mailings and processing, which some may view as an unwarranted expense in public administration. Nonetheless, proponents of the bill advocate that the benefits of increased transparency and citizen engagement far outweigh any potential drawbacks.

Companion Bills

No companion bills found.

Previously Filed As

IA HF718

A bill for an act relating to local government property taxes, financial authority, operations, and budgets, modifying certain transit funding, property tax credits and exemptions, and appropriations, requiring certain information related to property taxation to be provided to property owners and taxpayers, modifying provisions relating to fees for driver's licenses and nonoperator's identification cards, modifying provisions relating to certain writing fees, modifying certain bonding procedures, making penalties applicable, and including effective date, applicability, and retroactive applicability provisions. (Formerly HF 1.) Effective date: 05/04/2023, 07/01/2023, 07/01/2024. Applicability date: 01/01/2023, 07/01/2023, 07/01/2024.

IA SSB1218

A bill for an act relating to local government property taxes, financial authority, operations, and budgets, modifying certain transit funding, property tax credits and exemptions, and appropriations, requiring certain information related to property taxation to be provided to property owners and taxpayers, modifying provisions relating to fees for driver's licenses and nonoperator's identification cards, modifying provisions relating to certain writing fees, making penalties applicable, and including effective date, retroactive applicability, and applicability provisions.(See SF 569.)

IA SF569

A bill for an act relating to local government property taxes, financial authority, operations, and budgets, modifying certain transit funding, property tax credits and exemptions, and appropriations, requiring certain information related to property taxation to be provided to property owners and taxpayers, modifying provisions relating to fees for driver's licenses and nonoperator's identification cards, modifying provisions relating to certain writing fees, making penalties applicable, and including effective date, retroactive applicability, and applicability provisions. (Formerly SSB 1218.)

IA HF1

A bill for an act relating to local government funding by modifying school district funding provisions, property assessment provisions, and bond issuance requirements, and including effective date and applicability provisions.(See HF 718.)

IA HF2705

A bill for an act relating to state and local finances by modifying individual and alternate income tax rates, withholding credits, franchise tax deductions, methodologies for determining property taxes, and property tax assessment limitations, changing methods of determining compensation of county officials, making contingent transfers from the taxpayer relief fund, and making corrections, and including effective date and applicability provisions.(Formerly HSB 752.)

IA HSB752

A bill for an act relating to state and local finances by modifying individual and alternate income tax rates, withholding credits, franchise tax deductions, methodologies for determining property taxes, and property tax assessment limitations, changing methods of determining compensation of county officials, making contingent transfers from the taxpayer relief fund, and making corrections, and including effective date and applicability provisions.(See HF 2705.)

IA SSB3207

A bill for an act relating to state and local finances by modifying individual and alternate income tax rates, withholding credits, franchise tax deductions, methodologies for determining property taxes, and property tax assessment limitations, changing methods of determining compensation of county officials, making contingent transfers from the taxpayer relief fund, and making corrections, and including effective date and applicability provisions.(See SF 2442.)

IA HSB543

A bill for an act relating to state taxation and appropriations by combining special purpose funds, modifying individual income tax rates, placing assessment limitations for property tax purposes on commercial child care facilities, and modifying unemployment benefits, and including effective date and retroactive applicability provisions.

IA SSB3038

A bill for an act relating to state taxation and appropriations by combining special purpose funds, modifying individual income tax rates, placing assessment limitations for property tax purposes on commercial child care facilities, and modifying unemployment benefits, and including effective date and retroactive applicability provisions.(See SF 2398.)

IA SF2442

A bill for an act relating to state and local finances by modifying individual and alternate income tax rates, withholding credits, franchise tax deductions, methodologies for determining property taxes, and property tax assessment limitations, changing methods of determining compensation of county officials, making contingent transfers from the taxpayer relief fund, and making corrections, and including effective date and applicability provisions. (Formerly SSB 3207.) Effective date: Enactment, 05/01/2024, 07/01/2024, 01/01/2025. Applicability date: 01/01/2024, 01/01/2025, 07/01/2025.

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