Iowa 2025-2026 Regular Session

Iowa House Bill HSB228

Introduced
2/20/25  

Caption

A bill for an act modifying individual property tax statements mailed to owners and taxpayers.

Impact

The implementation of HSB228 is expected to have significant implications for state laws surrounding property tax administration. By requiring that taxpayers receive clearer comparative information, the bill seeks to promote better understanding and accountability in property tax billing. Additionally, the bill outlines a provision for extending the deadlines for political subdivisions to submit necessary reports related to property taxes and budget statements if the state percentage of growth is enacted after March 1. This flexibility is intended to ensure local governments can adjust to any late changes in funding formulas.

Summary

House Study Bill 228 aims to modify the individual property tax statements that are mailed to property owners and taxpayers in Iowa. The proposed changes are set to take effect for budgets beginning on or after July 1, 2026. Under the new provisions, these statements will include a comparison of the current fiscal year's property taxes due against the estimated amount for the upcoming budget year, as well as the percentage change in these amounts. This adjustment is designed to enhance transparency for taxpayers regarding their property tax obligations.

Contention

While HSB228 is aimed at improving taxpayer information, it may also lead to discussions about the implications for local governance. Some critics might argue that requiring certain disclosures or formats could impose additional burdens on county auditors and budget officers who are tasked with implementing these changes. This bill may generate debate about how effectively these measures will balance increased transparency with administrative feasibility, especially for smaller counties with limited resources. Overall, HSB228 represents an effort to modernize property tax communications and enhance taxpayer awareness.

Companion Bills

No companion bills found.

Previously Filed As

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 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 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.

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 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 HF2630

A bill for an act relating to teacher and education support professional compensation, including teacher salary supplement cost per pupil calculations, teacher minimum starting salary requirements, Iowa public employees' retirement system bona fide retirement requirements, and school district budget statement reporting, making appropriations, and including effective date provisions. (Formerly HF 2611, HSB 714.)

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