House File 719 - Introduced HOUSE FILE 719 BY WILLS A BILL FOR An Act requiring the department of revenue to issue a request 1 for proposals to study local taxing authority processes and 2 procedures. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 2586YH (2) 91 ll/js
H.F. 719 Section 1. DEPARTMENT OF REVENUE LOCAL TAXING 1 AUTHORITIES REQUEST FOR PROPOSALS. 2 1. The department of revenue, in consultation with the 3 department of government efficiency task force, shall issue 4 a request for proposals to hire a private entity to conduct 5 a study of local taxing authorities in this state in order 6 to achieve the most efficient and cost-effective methods for 7 local taxing authorities to levy and collect taxes and assess 8 property values or other applicable taxing methods. 9 2. The request for proposals shall be issued by July 1, 10 2026, and a contract shall be executed with the contractor 11 selected by October 1, 2026. The contract shall provide that 12 ninety percent of the total cost shall be paid by the state and 13 ten percent of the total cost shall be paid by the local taxing 14 authorities as determined by the department of revenue. 15 3. The department of revenue shall submit to the general 16 assembly a report detailing findings from the study conducted 17 by the private entity by June 30, 2027. 18 4. For purposes of this section, local taxing authority 19 includes a county, city, school district, township, or an 20 entity organized pursuant to chapter 28E that has taxing 21 authority. 22 Sec. 2. IMPLEMENTATION OF ACT. Section 25B.2, subsection 23 3, shall not apply to this Act. 24 EXPLANATION 25 The inclusion of this explanation does not constitute agreement with 26 the explanations substance by the members of the general assembly. 27 This bill requires the department of revenue, in 28 consultation with the department of government efficiency task 29 force, to issue a request for proposals to hire a private 30 entity to conduct a study of local taxing authorities in this 31 state in order to achieve the most efficient and cost-effective 32 methods for local taxing authorities to levy and collect taxes 33 and assess property values or other applicable taxing methods. 34 The bill requires the request for proposals to be issued by 35 -1- LSB 2586YH (2) 91 ll/js 1/ 2
H.F. 719 July 1, 2026, and a contract to be executed with the contractor 1 selected by October 1, 2026. The contract shall provide that 2 90 percent of the total cost shall be paid by the state and 3 10 percent shall be paid by the local taxing authorities as 4 determined by the department of revenue. 5 The department of revenue must submit to the general 6 assembly a report detailing findings from the study conducted 7 by the private entity by June 30, 2027. Local taxing 8 authority includes a county, city, school district, township, 9 or an entity organized pursuant to Code chapter 28E that has 10 taxing authority. 11 The bill may include a state mandate as defined in Code 12 section 25B.3. The bill makes inapplicable Code section 25B.2, 13 subsection 3, which would relieve a political subdivision from 14 complying with a state mandate if funding for the cost of 15 the state mandate is not provided or specified. Therefore, 16 political subdivisions are required to comply with any state 17 mandate included in the bill. 18 -2- LSB 2586YH (2) 91 ll/js 2/ 2