House
File
718
-
Enrolled
House
File
718
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.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
DIVISION
I
COUNTY
PROPERTY
TAXES
AND
BUDGETS
Section
1.
Section
331.422,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
Subject
to
this
section
and
sections
331.423
through
331.426
331.425
or
as
otherwise
provided
by
state
law,
the
board
of
each
county
shall
certify
property
taxes
annually
at
its
March
session
to
be
levied
for
county
purposes
as
follows:
Sec.
2.
Section
331.423,
Code
2023,
is
amended
to
read
as
follows:
331.423
Basic
levies
——
maximums
——
adjustments
.
Annually,
the
board
may
certify
basic
levies,
subject
to
the
following
limits:
House
File
718,
p.
2
1.
For
general
county
services
,
on
all
taxable
property
in
the
county:
a.
For
fiscal
years
beginning
before
July
1,
2024,
three
dollars
and
fifty
cents
per
thousand
dollars
of
the
assessed
value
of
all
taxable
property
in
the
county
.
b.
(1)
For
each
fiscal
year
beginning
on
or
after
July
1,
2024,
but
before
July
1,
2028,
subject
to
subparagraph
(3),
the
greater
of
three
dollars
and
fifty
cents
per
thousand
dollars
of
assessed
value
used
to
calculate
taxes
for
general
county
services
for
the
budget
year
and
the
adjusted
general
county
basic
levy
rate,
as
adjusted
under
subparagraph
(2),
if
applicable.
(2)
(a)
If
the
total
assessed
value
used
to
calculate
taxes
for
general
county
services
under
this
paragraph
for
the
budget
year
exceeds
one
hundred
three
percent,
but
is
less
than
one
hundred
six
percent,
of
the
total
assessed
value
used
to
calculate
taxes
for
general
county
services
for
the
current
fiscal
year,
the
adjusted
general
county
basic
levy
rate,
as
previously
adjusted
under
this
subparagraph,
if
applicable,
shall
be
reduced
to
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
1
divided
by
one
hundred
two
percent
of
the
total
assessed
value
used
to
calculate
such
taxes
for
the
current
fiscal
year.
For
the
budget
year
beginning
July
1,
2024,
only,
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
1
shall
also
include
property
tax
dollar
amounts
levied
for
general
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
(b)
If
the
total
assessed
value
used
to
calculate
taxes
for
general
county
services
under
this
paragraph
for
the
budget
year
is
equal
to
or
exceeds
one
hundred
six
percent
of
the
total
assessed
value
used
to
calculate
taxes
for
general
county
services
for
the
current
fiscal
year,
the
adjusted
general
county
basic
levy
rate,
as
previously
adjusted
under
this
subparagraph,
if
applicable,
shall
be
reduced
to
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
House
File
718,
p.
3
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
1
divided
by
one
hundred
three
percent
of
the
total
assessed
value
used
to
calculate
such
taxes
for
the
current
fiscal
year.
For
the
budget
year
beginning
July
1,
2024,
only,
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
1
shall
also
include
property
tax
dollar
amounts
levied
for
general
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
(3)
(a)
(i)
In
addition
to
the
limitation
under
subparagraph
(2),
if
the
county’s
actual
levy
rate
imposed
under
this
subsection
1
for
the
current
fiscal
year
is
three
dollars
and
fifty
cents
or
less
per
thousand
dollars
of
assessed
value
and
the
total
assessed
value
used
to
calculate
taxes
for
general
county
services
under
this
paragraph
for
the
budget
year
exceeds
one
hundred
three
percent,
but
is
less
than
one
hundred
six
percent,
of
the
total
assessed
value
used
to
calculate
taxes
for
general
county
services
for
the
current
fiscal
year,
the
levy
rate
imposed
under
this
subsection
1
for
the
budget
year
shall
not
exceed
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
1
divided
by
one
hundred
two
percent
of
the
total
assessed
value
used
to
calculate
taxes
for
general
county
services
for
the
current
fiscal
year.
(ii)
For
the
budget
year
beginning
July
1,
2024,
only,
the
county’s
actual
levy
rate
imposed
under
this
subsection
1
for
the
current
fiscal
year
shall
also
include
the
amount
per
thousand
dollars
of
assessed
value
levied
for
general
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023,
and
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
1
shall
also
include
amounts
levied
for
general
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
(b)
(i)
In
addition
to
the
limitation
under
subparagraph
(2),
if
the
county’s
actual
levy
rate
imposed
under
this
House
File
718,
p.
4
subsection
1
for
the
current
fiscal
year
is
three
dollars
and
fifty
cents
or
less
per
thousand
dollars
of
assessed
value
and
the
total
assessed
value
used
to
calculate
taxes
for
general
county
services
under
this
paragraph
for
the
budget
year
is
equal
to
or
exceeds
one
hundred
six
percent
of
the
total
assessed
value
used
to
calculate
taxes
for
general
county
services
for
the
current
fiscal
year,
the
levy
rate
imposed
under
this
subsection
1
for
the
budget
year
shall
not
exceed
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
1
divided
by
one
hundred
three
percent
of
the
total
assessed
value
used
to
calculate
taxes
for
general
county
services
for
the
current
fiscal
year.
(ii)
For
the
budget
year
beginning
July
1,
2024,
only,
the
county’s
actual
levy
rate
imposed
under
this
subsection
1
for
the
current
fiscal
year
shall
also
include
the
amount
per
thousand
dollars
of
assessed
value
levied
for
general
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023,
and
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
1
shall
also
include
amounts
levied
for
general
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
(4)
Subject
to
adjustment
under
subparagraph
(2),
for
purposes
of
this
paragraph,
“adjusted
general
county
basic
levy
rate”
means
a
levy
rate
per
thousand
dollars
of
assessed
value
equal
to
the
sum
of
three
dollars
and
fifty
cents
plus
the
amount
per
thousand
dollars
of
assessed
value
levied
for
general
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
c.
For
each
fiscal
year
beginning
on
or
after
July
1,
2028,
three
dollars
and
fifty
cents
per
thousand
dollars
of
assessed
value.
2.
For
rural
county
services
,
on
all
taxable
property
in
the
county
outside
of
incorporated
city
areas:
a.
For
fiscal
years
beginning
before
July
1,
2024,
three
dollars
and
ninety-five
cents
per
thousand
dollars
of
the
assessed
value
of
taxable
property
in
the
county
outside
of
House
File
718,
p.
5
incorporated
city
areas
.
b.
(1)
For
each
fiscal
year
beginning
on
or
after
July
1,
2024,
but
before
July
1,
2028,
subject
to
subparagraph
(3),
the
greater
of
three
dollars
and
ninety-five
cents
per
thousand
dollars
of
assessed
value
used
to
calculate
taxes
for
rural
county
services
for
the
budget
year
and
the
adjusted
rural
county
basic
levy
rate,
as
adjusted
under
subparagraph
(2),
if
applicable.
(2)
(a)
If
the
total
assessed
value
used
to
calculate
taxes
for
rural
county
services
under
this
paragraph
for
the
budget
year
exceeds
one
hundred
three
percent,
but
is
less
than
one
hundred
six
percent,
of
the
total
assessed
value
used
to
calculate
taxes
for
rural
county
services
for
the
current
fiscal
year,
the
adjusted
rural
county
basic
levy
rate,
as
previously
adjusted
under
this
subparagraph,
if
applicable,
shall
be
reduced
to
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
2
divided
by
one
hundred
two
percent
of
the
total
assessed
value
used
to
calculate
such
taxes
for
the
current
fiscal
year.
For
the
budget
year
beginning
July
1,
2024,
only,
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
2
shall
also
include
property
tax
dollar
amounts
levied
for
rural
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
(b)
If
the
total
assessed
value
used
to
calculate
taxes
for
rural
county
services
under
this
paragraph
for
the
budget
year
is
equal
to
or
exceeds
one
hundred
six
percent
of
the
total
assessed
value
used
to
calculate
taxes
for
rural
county
services
for
the
current
fiscal
year,
the
adjusted
rural
county
basic
levy
rate,
as
previously
adjusted
under
this
subparagraph,
if
applicable,
shall
be
reduced
to
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
2
divided
by
one
hundred
three
percent
of
the
total
assessed
value
used
to
calculate
such
taxes
for
House
File
718,
p.
6
the
current
fiscal
year.
For
the
budget
year
beginning
July
1,
2024,
only,
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
2
shall
also
include
property
tax
dollar
amounts
levied
for
rural
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
(3)
(a)
(i)
In
addition
to
the
limitation
under
subparagraph
(2),
if
the
county’s
actual
levy
rate
imposed
under
this
paragraph
for
the
current
fiscal
year
is
three
dollars
and
ninety-five
cents
or
less
per
thousand
dollars
of
assessed
value
and
the
total
assessed
value
used
to
calculate
taxes
for
rural
county
services
under
this
paragraph
for
the
budget
year
exceeds
one
hundred
three
percent,
but
is
less
than
one
hundred
six
percent,
of
the
total
assessed
value
used
to
calculate
taxes
for
rural
county
services
for
the
current
fiscal
year,
the
levy
rate
imposed
under
this
subsection
2
for
the
budget
year
shall
not
exceed
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
2
divided
by
one
hundred
two
of
the
total
assessed
value
used
to
calculate
taxes
for
rural
county
services
for
the
current
fiscal
year.
(ii)
For
the
budget
year
beginning
July
1,
2024,
only,
the
county’s
actual
levy
rate
imposed
under
this
subsection
2
for
the
current
fiscal
year
shall
also
include
the
amount
per
thousand
dollars
of
assessed
value
levied
for
rural
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023,
and
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
2
shall
also
include
amounts
levied
for
rural
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
(b)
(i)
In
addition
to
the
limitation
under
subparagraph
(2),
if
the
county’s
actual
levy
rate
imposed
under
this
subsection
2
for
the
current
fiscal
year
is
three
dollars
and
ninety-five
cents
or
less
per
thousand
dollars
of
assessed
value
and
the
total
assessed
value
used
to
calculate
taxes
for
rural
county
services
under
this
paragraph
for
the
budget
year
is
equal
to
or
exceeds
one
hundred
six
percent
of
the
House
File
718,
p.
7
total
assessed
value
used
to
calculate
taxes
for
rural
county
services
for
the
current
fiscal
year,
the
levy
rate
imposed
under
this
subsection
2
for
the
budget
year
shall
not
exceed
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
2
divided
by
one
hundred
three
of
the
total
assessed
value
used
to
calculate
taxes
for
rural
county
services
for
the
current
fiscal
year.
(ii)
For
the
budget
year
beginning
July
1,
2024,
only,
the
county’s
actual
levy
rate
imposed
under
this
subsection
2
for
the
current
fiscal
year
shall
also
include
the
amount
per
thousand
dollars
of
assessed
value
levied
for
rural
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023,
and
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
2
shall
also
include
amounts
levied
for
rural
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
(4)
Subject
to
adjustment
under
subparagraph
(2),
for
purposes
of
this
paragraph,
“adjusted
rural
county
basic
levy
rate”
means
a
levy
rate
per
thousand
dollars
of
assessed
value
equal
to
the
sum
of
three
dollars
and
ninety-five
cents
plus
the
amount
per
thousand
dollars
of
assessed
value
levied
for
rural
county
services
by
the
county
under
section
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
c.
For
each
fiscal
year
beginning
on
or
after
July
1,
2028,
three
dollars
and
ninety-five
cents
per
thousand
dollars
of
assessed
value.
3.
For
purposes
of
this
section:
a.
“Budget
year”
is
the
fiscal
year
beginning
during
the
calendar
year
in
which
a
budget
is
certified.
b.
“Current
fiscal
year”
is
the
fiscal
year
ending
during
the
calendar
year
in
which
a
budget
for
the
budget
year
is
certified.
Sec.
3.
Section
331.424,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
To
the
extent
that
the
basic
levies
under
section
331.423
are
insufficient
to
meet
the
county’s
needs
for
the
following
House
File
718,
p.
8
services,
the
board
may
certify
supplemental
levies
as
follows:
Sec.
4.
Section
331.425,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
The
board
may
certify
an
addition
to
a
levy
in
excess
of
the
amounts
otherwise
permitted
under
sections
331.423
,
and
331.424
,
and
331.426
if
the
proposition
to
certify
an
addition
to
a
levy
has
been
submitted
at
a
special
levy
election
and
received
a
favorable
majority
of
the
votes
cast
on
the
proposition.
A
special
levy
election
is
subject
to
the
following:
Sec.
5.
Section
331.425,
Code
2023,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
6.
a.
If
the
addition
to
a
levy
approved
under
this
section
is
due
to
unusual
circumstances
resulting
from
the
following,
the
duration
of
such
approval
at
election
shall
not
exceed
the
following
period
of
years:
(1)
Unusual
problems
relating
to
major
new
functions
required
by
state
law,
three
years.
(2)
Unusual
need
for
a
new
program
which
will
provide
substantial
benefit
to
county
residents,
if
the
county
establishes
the
need
and
the
amount
of
necessary
increased
cost,
one
year.
b.
For
an
election
to
approve
an
addition
to
a
levy
for
a
reason
specified
in
paragraph
“a”
or
as
the
result
of
a
natural
disaster,
the
ballot
shall
include
a
statement
of
the
major
reasons
for
the
difference
between
the
proposed
basic
tax
rate
and
the
maximum
basic
tax
rate,
including
a
description
of
the
major
new
functions
required
by
state
law
and
the
specific
new
costs
to
the
county
to
implement
the
new
functions,
a
description
of
the
new
program
that
will
provide
substantial
benefits
to
county
residents
and
specific
new
costs
to
the
county
for
the
program,
or
the
conditions
and
damage
resulting
from
the
natural
disaster
that
the
county
must
remedy.
Sec.
6.
Section
331.434,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
Annually,
the
board
of
each
county,
subject
to
section
331.403,
subsection
4
,
sections
331.423
through
331.426
331.425
,
section
331.433A
,
and
other
applicable
state
law,
shall
prepare
and
adopt
a
budget,
certify
taxes,
and
provide
House
File
718,
p.
9
appropriations
as
follows:
Sec.
7.
Section
331.435,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
The
board
may
amend
the
adopted
county
budget,
subject
to
sections
331.423
through
331.426
331.425
and
other
applicable
state
law,
to
permit
increases
in
any
class
of
proposed
expenditures
contained
in
the
budget
summary
published
under
section
331.434,
subsection
3
.
Sec.
8.
Section
331.441,
subsection
2,
paragraph
c,
subparagraph
(11),
Code
2023,
is
amended
by
striking
the
subparagraph.
Sec.
9.
REPEAL.
Section
331.426,
Code
2023,
is
repealed.
Sec.
10.
APPLICABILITY.
This
division
of
this
Act
applies
to
taxes
and
budgets
for
fiscal
years
beginning
on
or
after
July
1,
2024.
DIVISION
II
CITY
PROPERTY
TAXES
AND
BUDGETS
Sec.
11.
Section
24.48,
subsection
5,
Code
2023,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
c.
For
budgets
for
fiscal
years
beginning
on
or
after
July
1,
2024,
if
the
political
subdivision
is
a
city,
a
suspension
of
the
statutory
property
tax
levy
limitations
under
this
section
shall
only
be
approved
by
the
state
appeal
board
in
the
event
of
a
natural
disaster
or
under
the
reasons
specified
in
subsection
1,
paragraph
“c”
or
“f”
.
Sec.
12.
Section
28M.5,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
The
commission,
with
the
approval
of
the
board
of
supervisors
of
participating
counties
and
the
city
council
of
participating
cities
in
the
chapter
28E
agreement,
may
levy
annually
a
tax
not
to
exceed
ninety-five
cents
per
thousand
dollars
of
the
assessed
value
of
all
taxable
property
in
a
regional
transit
district
to
the
extent
provided
in
this
section
.
The
chapter
28E
agreement
may
authorize
the
commission
to
levy
the
tax
at
different
rates
within
the
participating
cities
and
counties
in
amounts
sufficient
to
meet
the
revenue
responsibilities
of
such
cities
and
counties
as
allocated
in
the
budget
adopted
by
the
commission.
However,
for
a
city
participating
in
a
regional
transit
district,
the
House
File
718,
p.
10
total
of
all
the
tax
levies
imposed
in
the
city
pursuant
to
section
384.12,
subsection
10
1
,
and
this
section
shall
not
exceed
the
aggregate
of
ninety-five
cents
per
thousand
dollars
of
the
assessed
value
of
all
taxable
property
in
the
participating
city.
Sec.
13.
Section
37.8,
Code
2023,
is
amended
to
read
as
follows:
37.8
Levy
for
Cost
of
development,
operation,
and
maintenance.
For
the
development,
operation,
and
maintenance
of
a
building
or
monument
constructed,
purchased,
or
donated
under
this
chapter
,
a
city
may
levy
a
tax
not
to
exceed
eighty-one
cents
per
thousand
dollars
of
assessed
value
on
all
the
taxable
property
within
the
city,
as
provided
in
section
384.12,
subsection
2
utilize
taxes
levied
under
section
384.1
.
Sec.
14.
Section
384.1,
Code
2023,
is
amended
to
read
as
follows:
384.1
Taxes
certified.
1.
A
city
may
certify
taxes
to
be
levied
by
the
county
on
all
taxable
property
within
the
city
limits,
for
all
city
government
purposes.
However,
the
2.
Notwithstanding
subsection
3,
the
tax
levied
by
a
city
on
tracts
of
land
and
improvements
thereon
used
and
assessed
for
agricultural
or
horticultural
purposes,
shall
not
exceed
three
dollars
and
three-eighths
cents
per
thousand
dollars
of
assessed
value
in
any
fiscal
year.
Improvements
located
on
such
tracts
of
land
and
not
used
for
agricultural
or
horticultural
purposes
and
all
residential
dwellings
are
subject
to
the
same
rate
of
tax
levied
by
the
city
on
all
other
taxable
property
within
the
city.
A
3.
a.
For
fiscal
years
beginning
before
July
1,
2024,
a
city’s
tax
levy
for
the
general
fund
shall
not
exceed
eight
dollars
and
ten
cents
per
thousand
dollars
of
taxable
assessed
value
used
to
calculate
taxes
in
any
tax
fiscal
year,
except
for
the
levies
authorized
in
section
384.12
.
b.
Subject
to
adjustment
under
paragraph
“c”
,
subparagraph
(2),
for
purposes
of
this
subsection,
“adjusted
city
general
fund
levy
rate”
means
a
levy
rate
per
thousand
dollars
of
assessed
value
equal
to
the
sum
of
eight
dollars
and
ten
cents
House
File
718,
p.
11
per
thousand
dollars
of
assessed
value
plus
the
sum
of
the
following
for
the
city,
as
applicable:
(1)
The
amount
per
thousand
dollars
of
assessed
value
levied
by
or
on
behalf
of
the
city
under
section
384.8,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
(2)
The
total
amount
per
thousand
dollars
of
assessed
value
levied
by
or
on
behalf
of
the
city
under
section
384.12,
subsections
1,
2,
3,
4,
5,
6,
7,
8,
9,
11,
12,
13,
15,
16,
and
20,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
(3)
The
amount
per
thousand
dollars
of
assessed
value
levied
by
the
city
under
section
24.48,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
c.
(1)
For
each
fiscal
year
beginning
on
or
after
July
1,
2024,
but
before
July
1,
2028,
subject
to
subparagraph
(3),
a
city’s
tax
levy
for
the
general
fund,
except
for
levies
authorized
in
section
384.12,
shall
not
exceed
in
any
tax
year
the
greater
of
eight
dollars
and
ten
cents
per
thousand
dollars
of
assessed
value
used
to
calculate
taxes
for
the
budget
year
and
the
adjusted
city
general
fund
levy
rate,
as
adjusted
under
subparagraph
(2),
if
applicable.
(2)
(a)
If
the
total
assessed
value
used
to
calculate
taxes
under
this
paragraph
for
the
budget
year
exceeds
one
hundred
three
percent,
but
is
less
than
one
hundred
six
percent,
of
the
total
assessed
value
used
to
calculate
taxes
under
this
subsection
for
the
current
fiscal
year,
the
adjusted
city
general
fund
levy
rate,
as
previously
adjusted
under
this
subparagraph,
if
applicable,
shall
be
reduced
to
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
divided
by
one
hundred
two
percent
of
the
total
assessed
value
used
to
calculate
such
taxes
for
the
current
fiscal
year.
For
the
budget
year
beginning
July
1,
2024,
only,
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
shall
also
include
property
tax
dollar
amounts
levied
under
the
provisions
specified
in
paragraph
“b”
,
subparagraphs
(1),
(2),
and
(3).
(b)
If
the
total
assessed
value
used
to
calculate
taxes
under
this
paragraph
for
the
budget
year
is
equal
to
or
exceeds
House
File
718,
p.
12
one
hundred
six
percent
of
the
total
assessed
value
used
to
calculate
taxes
under
this
subsection
for
the
current
fiscal
year,
the
adjusted
city
general
fund
levy
rate,
as
previously
adjusted
under
this
subparagraph,
if
applicable,
shall
be
reduced
to
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
divided
by
one
hundred
three
percent
of
the
total
assessed
value
used
to
calculate
such
taxes
for
the
current
fiscal
year.
For
the
budget
year
beginning
July
1,
2024,
only,
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
shall
also
include
property
tax
dollar
amounts
levied
under
the
provisions
specified
in
paragraph
“b”
,
subparagraphs
(1),
(2),
and
(3).
(3)
(a)
(i)
In
addition
to
the
limitation
under
subparagraph
(2),
if
the
city’s
actual
levy
rate
imposed
under
this
subsection
for
the
current
fiscal
year
is
eight
dollars
and
ten
cents
or
less
per
thousand
dollars
of
assessed
value
and
the
total
assessed
value
used
to
calculate
taxes
under
this
paragraph
for
the
budget
year
exceeds
one
hundred
three
percent,
but
is
less
than
one
hundred
six
percent,
of
the
total
assessed
value
used
to
calculate
taxes
under
this
subsection
for
the
current
fiscal
year,
the
levy
rate
imposed
under
this
paragraph
for
the
budget
year
shall
not
exceed
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
divided
by
one
hundred
two
percent
of
the
total
assessed
value
used
to
calculate
taxes
under
this
subsection
for
the
current
fiscal
year.
(ii)
For
the
budget
year
beginning
July
1,
2024,
only,
the
city’s
actual
levy
rate
imposed
under
this
subsection
for
the
current
fiscal
year
shall
also
include
the
sum
of
the
amounts
per
thousand
dollars
of
assessed
value
specified
in
paragraph
“b”
,
subparagraphs
(1),
(2),
and
(3),
and
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
shall
also
include
property
tax
dollar
amounts
levied
by
the
city
under
the
provisions
specified
in
paragraph
“b”
,
subparagraphs
(1),
(2),
and
(3).
House
File
718,
p.
13
(b)
(i)
In
addition
to
the
limitation
under
subparagraph
(2),
if
the
city’s
actual
levy
rate
imposed
under
this
subsection
for
the
current
fiscal
year
is
eight
dollars
and
ten
cents
or
less
per
thousand
dollars
of
assessed
value
and
the
total
assessed
value
used
to
calculate
taxes
under
this
paragraph
for
the
budget
year
is
equal
to
or
exceeds
one
hundred
six
percent
of
the
total
assessed
value
used
to
calculate
taxes
under
this
subsection
for
the
current
fiscal
year,
the
levy
rate
imposed
under
this
paragraph
for
the
budget
year
shall
not
exceed
a
rate
per
thousand
dollars
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
divided
by
one
hundred
three
percent
of
the
total
assessed
value
used
to
calculate
taxes
under
this
subsection
for
the
current
fiscal
year.
(ii)
For
the
budget
year
beginning
July
1,
2024,
only,
the
city’s
actual
levy
rate
imposed
under
this
subsection
for
the
current
fiscal
year
shall
also
include
the
sum
of
the
amounts
per
thousand
dollars
of
assessed
value
specified
in
paragraph
“b”
,
subparagraphs
(1),
(2),
and
(3),
and
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
under
this
subsection
shall
also
include
property
tax
dollar
amounts
levied
by
the
city
under
the
provisions
specified
in
paragraph
“b”
,
subparagraphs
(1),
(2),
and
(3).
d.
For
each
fiscal
year
beginning
on
or
after
July
1,
2028,
a
city’s
tax
levy
rate
for
the
general
fund,
except
for
levies
authorized
in
section
384.12,
shall
not
exceed
eight
dollars
and
ten
cents
per
thousand
dollars
of
assessed
value
used
to
calculate
taxes
in
any
fiscal
year.
4.
For
purposes
of
this
section:
a.
“Budget
year”
is
the
fiscal
year
beginning
during
the
calendar
year
in
which
a
budget
is
certified.
b.
“Current
fiscal
year”
is
the
fiscal
year
ending
during
the
calendar
year
in
which
a
budget
for
the
budget
year
is
certified.
Sec.
15.
Section
384.12,
Code
2023,
is
amended
to
read
as
follows:
384.12
Additional
taxes.
A
city
may
certify,
for
the
general
fund
levy,
taxes
which
House
File
718,
p.
14
are
not
subject
to
the
limit
provided
in
section
384.1
,
and
which
are
in
addition
to
any
other
moneys
the
city
may
wish
to
spend
for
such
purposes,
as
follows:
1.
A
tax
not
to
exceed
thirteen
and
one-half
cents
per
thousand
dollars
of
assessed
value
for
the
support
of
instrumental
or
vocal
musical
groups,
one
or
more
organizations
which
have
tax-exempt
status
under
section
501(c)(3)
of
the
Internal
Revenue
Code
and
are
organized
and
operated
exclusively
for
artistic
and
cultural
purposes,
or
any
of
these
purposes,
subject
to
the
following:
a.
Upon
receipt
of
a
petition
valid
under
the
provisions
of
section
362.4
,
the
council
shall
submit
to
the
voters
at
the
next
regular
city
election
the
question
of
whether
a
tax
shall
be
levied.
b.
If
a
majority
approves
the
levy,
it
may
be
imposed.
c.
The
levy
can
be
eliminated
by
the
same
procedure
of
petition
and
election.
d.
A
tax
authorized
by
an
election
held
prior
to
the
effective
date
of
the
city
code
may
be
continued
until
eliminated
by
the
council,
or
by
petition
and
election.
2.
A
tax
not
to
exceed
eighty-one
cents
per
thousand
dollars
of
assessed
value
for
development,
operation,
and
maintenance
of
a
memorial
building
or
monument,
subject
to
the
provisions
of
subsection
1
.
3.
A
tax
not
to
exceed
thirteen
and
one-half
cents
per
thousand
dollars
of
assessed
value
for
support
of
a
symphony
orchestra,
subject
to
the
provisions
of
subsection
1
.
4.
A
tax
not
to
exceed
twenty-seven
cents
per
thousand
dollars
of
assessed
value
for
the
operation
of
cultural
and
scientific
facilities,
subject
to
the
provisions
of
subsection
1
,
except
that
the
question
may
be
submitted
on
the
council’s
own
motion.
5.
A
tax
to
aid
in
the
construction
of
a
county
bridge,
subject
to
the
provisions
of
subsection
1
,
except
that
the
question
must
be
submitted
at
a
special
election.
The
expense
of
a
special
election
under
this
subsection
must
be
paid
by
the
county.
The
notice
of
the
special
election
must
include
full
details
of
the
proposal,
including
the
location
of
the
proposed
bridge,
the
rate
of
tax
to
be
levied,
and
all
other
conditions.
House
File
718,
p.
15
6.
A
tax
to
aid
a
company
incorporated
under
the
laws
of
this
state
in
the
construction
of
a
highway
or
combination
bridge
across
any
navigable
boundary
river
of
this
state,
commencing
or
terminating
in
the
city
and
suitable
for
use
as
highway,
or
for
both
highway
and
railway
purposes.
This
tax
levy
is
subject
to
the
provisions
of
subsections
1
and
5
.
The
levy
is
limited
to
one
dollar
and
thirty-five
cents
per
thousand
dollars
of
the
assessed
value
of
taxable
property
in
the
city.
The
estimated
cost
of
the
bridge
must
be
at
least
ten
thousand
dollars,
and
the
city
aid
may
not
exceed
one-half
of
the
estimated
cost.
The
notice
of
the
special
election
must
include
the
name
of
the
corporation
to
be
aided,
and
all
conditions
required
of
the
corporation.
Tax
moneys
received
for
this
purpose
may
not
be
paid
over
by
the
county
treasurer
until
the
city
has
filed
a
statement
that
the
corporation
has
complied
with
all
conditions.
7.
If
a
tax
has
been
voted
for
aid
of
a
bridge
under
subsection
6
,
a
further
tax
may
be
voted
for
the
purpose
of
purchasing
the
bridge,
subject
to
the
provisions
of
subsection
1
.
The
levy
under
this
subsection
is
limited
to
three
dollars
and
thirty-seven
and
one-half
cents
per
thousand
dollars
of
the
assessed
value
of
the
taxable
property
in
the
city,
payable
in
not
less
than
ten
annual
installments.
8.
A
tax
for
the
purpose
of
carrying
out
the
terms
of
a
contract
for
the
use
of
a
bridge
by
a
city
situated
on
a
river
over
which
a
bridge
has
been
built.
The
tax
may
not
exceed
sixty-seven
and
one-half
cents
per
thousand
dollars
of
assessed
value
each
year.
9.
A
tax
for
aid
to
a
public
transportation
company,
subject
to
the
procedure
provided
in
subsection
1
,
except
the
question
must
be
submitted
at
a
special
election.
The
levy
is
limited
to
three
and
three-eighths
cents
per
thousand
dollars
of
assessed
value.
In
addition
to
any
other
conditions
the
following
requirements
must
be
met
before
moneys
received
for
this
purpose
may
be
paid
over
by
the
county
treasurer:
a.
The
public
transportation
company
shall
provide
the
city
with
copies
of
state
and
federal
income
tax
returns
for
the
five
years
preceding
the
year
for
which
payment
is
contemplated
or
for
such
lesser
period
of
time
as
the
company
has
been
in
House
File
718,
p.
16
operation.
b.
The
city
shall,
in
any
given
year,
be
authorized
to
pay
over
only
such
sums
as
will
yield
not
to
exceed
two
percent
of
the
public
transportation
company’s
investment
as
the
same
is
valued
in
its
tax
depreciation
schedule,
provided
that
corporate
profits
and
losses
for
the
five
preceding
years
or
for
such
lesser
period
of
time
as
the
company
has
been
in
operation
shall
not
average
in
excess
of
a
two
percent
net
return.
Taxes
levied
under
this
subsection
may
not
be
used
to
subsidize
losses
incurred
prior
to
the
election
required
by
this
subsection
.
10.
1.
A
tax
for
the
operation
and
maintenance
of
a
municipal
transit
system
or
for
operation
and
maintenance
of
a
regional
transit
district,
and
for
the
creation
of
a
reserve
fund
for
the
system
or
district,
in
an
amount
not
to
exceed
ninety-five
cents
per
thousand
dollars
of
assessed
value
each
year,
when
the
revenues
from
the
transit
system
or
district
are
insufficient
for
such
purposes.
11.
If
a
city
has
entered
into
a
lease
of
a
building
or
complex
of
buildings
to
be
operated
as
a
civic
center,
a
tax
sufficient
to
pay
the
installments
of
rent
and
for
maintenance,
insurance
and
taxes
not
included
in
the
lease
rental
payments.
12.
A
tax
not
to
exceed
thirteen
and
one-half
cents
per
thousand
dollars
of
assessed
value
each
year
for
operating
and
maintaining
a
civic
center
owned
by
a
city.
13.
A
tax
not
to
exceed
six
and
three-fourths
cents
per
thousand
dollars
of
assessed
value
for
planning
a
sanitary
disposal
project.
14.
2.
A
tax
not
to
exceed
twenty-seven
cents
per
thousand
dollars
of
assessed
value
each
year
for
an
aviation
authority
as
provided
in
section
330A.15
.
15.
A
tax
not
to
exceed
six
and
three-fourths
cents
per
thousand
dollars
of
assessed
value
each
year
for
a
levee
improvement
fund
in
special
charter
cities
as
provided
in
section
420.155
.
16.
A
tax
not
to
exceed
twenty
and
one-half
cents
per
thousand
dollars
of
assessed
value
each
year
to
maintain
an
institution
received
by
gift
or
devise,
subject
to
an
election
as
required
under
subsection
1
.
House
File
718,
p.
17
17.
3.
A
tax
to
pay
the
premium
costs
on
tort
liability
insurance,
property
insurance,
and
any
other
insurance
that
may
be
necessary
in
the
operation
of
the
city,
the
costs
of
a
self-insurance
program,
the
costs
of
a
local
government
risk
pool
and
amounts
payable
under
any
insurance
agreements
to
provide
or
procure
such
insurance,
self-insurance
program,
or
local
government
risk
pool.
18.
A
tax
to
fund
an
emergency
medical
services
district
under
chapter
357G
.
19.
4.
A
tax
that
exceeds
any
tax
levy
limit
within
this
chapter
,
provided
the
question
has
been
submitted
at
a
special
levy
election
and
received
a
simple
majority
of
the
votes
cast
on
the
proposition
to
authorize
the
enumerated
levy
limit
to
be
exceeded
for
the
proposed
budget
year.
a.
The
election
may
be
held
as
specified
in
this
subsection
if
notice
is
given
by
the
city
council,
not
later
than
forty-six
days
before
the
first
Tuesday
in
March,
to
the
county
commissioner
of
elections
that
the
election
is
to
be
held.
b.
An
election
under
this
subsection
shall
be
held
on
the
first
Tuesday
in
March
and
be
conducted
by
the
county
commissioner
of
elections
in
accordance
with
the
law.
c.
The
ballot
question
shall
be
in
substantially
the
following
form:
WHICH
TAX
LEVY
SHALL
BE
ADOPTED
FOR
THE
CITY
OF
........
?
(Vote
for
only
one
of
the
following
choices.)
CHANGE
LEVY
AMOUNT
...
Add
to
the
existing
levy
amount
a
tax
for
the
purpose
of
..........
(state
purpose
of
proposed
levy)
at
a
rate
of
...
(rate)
which
will
provide
an
additional
$
....
(amount).
KEEP
CURRENT
LEVY
...
Continue
under
the
current
maximum
rate
of
...
,
providing
$
....
(amount).
d.
The
commissioner
of
elections
conducting
the
election
shall
notify
the
city
officials
and
other
county
auditors
where
applicable,
of
the
results
within
two
days
of
the
canvass
which
shall
be
held
on
the
second
day
that
is
not
a
holiday
following
the
special
levy
election,
and
beginning
no
earlier
than
1:00
p.m.
on
that
day.
e.
Notice
of
the
election
shall
be
published
twice
in
House
File
718,
p.
18
accordance
with
the
provisions
of
section
362.3
,
except
that
the
first
such
notice
shall
be
given
at
least
two
weeks
before
the
election.
f.
The
cost
of
the
election
shall
be
borne
by
the
city.
g.
The
election
provisions
of
this
subsection
shall
supersede
other
provisions
for
elections
only
to
the
extent
necessary
to
comply
with
the
provisions
of
this
subsection
.
h.
The
provisions
of
this
subsection
apply
to
all
cities,
however
organized,
including
special
charter
cities
which
may
adopt
ordinances
where
necessary
to
carry
out
these
provisions.
i.
The
council
shall
certify
the
city’s
budget
with
the
tax
askings
not
exceeding
the
amount
approved
by
the
special
levy
election.
20.
A
tax
not
to
exceed
twenty-seven
cents
per
thousand
dollars
of
assessed
value
for
support
of
a
public
library,
subject
to
petition
and
referendum
requirements
of
subsection
1
,
except
that
if
a
majority
approves
the
levy,
it
shall
be
imposed.
21.
5.
A
tax
for
the
support
of
a
local
emergency
management
commission
established
pursuant
to
chapter
29C
.
Sec.
16.
Section
384.24,
subsection
4,
paragraph
i,
Code
2023,
is
amended
by
striking
the
paragraph.
Sec.
17.
Section
384.110,
Code
2023,
is
amended
to
read
as
follows:
384.110
Insurance,
self-insurance,
and
risk
pooling
funds.
A
city
may
credit
funds
to
a
fund
or
funds
for
the
purposes
authorized
by
section
364.4,
subsection
5
;
section
384.12,
subsection
17
3
;
or
section
384.24,
subsection
3
,
paragraph
“s”
.
Moneys
credited
to
the
fund
or
funds,
and
interest
earned
on
such
moneys,
shall
remain
in
the
fund
or
funds
until
expended
for
purposes
authorized
by
section
364.4,
subsection
5
;
section
384.12,
subsection
17
3
;
or
section
384.24,
subsection
3
,
paragraph
“s”
.
Sec.
18.
REPEAL.
Section
384.8,
Code
2023,
is
repealed.
Sec.
19.
APPLICABILITY.
This
division
of
this
Act
applies
to
taxes
and
budgets
for
fiscal
years
beginning
on
or
after
July
1,
2024.
DIVISION
III
PUBLIC
EDUCATION
AND
RECREATION
TAX
LEVY
House
File
718,
p.
19
Sec.
20.
Section
300.2,
Code
2023,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
4.
A
levy
under
this
chapter
shall
not
be
approved
by
the
voters
on
or
after
the
effective
date
of
this
division
of
this
Act.
Sec.
21.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
DIVISION
IV
COUNTY
SHERIFF
FEE
REPORT
Sec.
22.
Section
331.655,
subsection
5,
Code
2023,
is
amended
by
striking
the
subsection.
DIVISION
V
HOMESTEAD
PROPERTY
TAX
CREDIT
Sec.
23.
Section
2.48,
subsection
3,
paragraph
f,
subparagraph
(1),
Code
2023,
is
amended
to
read
as
follows:
(1)
The
homestead
tax
exemption
and
credit
under
chapter
425
.
Sec.
24.
Section
25B.7,
subsection
2,
paragraph
a,
Code
2023,
is
amended
to
read
as
follows:
a.
Homestead
tax
credit
pursuant
to
sections
section
425.1
,
sections
425.2
through
425.13,
and
section
425.15
.
Sec.
25.
Section
103.22,
subsection
7,
Code
2023,
is
amended
to
read
as
follows:
7.
Prohibit
an
owner
of
property
from
performing
work
on
the
owner’s
principal
residence,
if
such
residence
is
an
existing
dwelling
rather
than
new
construction
and
is
not
an
apartment
that
is
attached
to
any
other
apartment
or
building,
as
those
terms
are
defined
in
section
499B.2
,
and
is
not
larger
than
a
single-family
dwelling,
or
require
such
owner
to
be
licensed
under
this
chapter
.
In
order
to
qualify
for
inapplicability
pursuant
to
this
subsection
,
a
residence
shall
qualify
for
the
homestead
tax
exemption
credit
.
Sec.
26.
Section
105.11,
subsection
3,
Code
2023,
is
amended
to
read
as
follows:
3.
Prohibit
an
owner
of
property
from
performing
work
on
the
owner’s
principal
residence,
if
such
residence
is
an
existing
dwelling
rather
than
new
construction
and
is
not
larger
than
a
single-family
dwelling,
or
farm
property,
excluding
commercial
or
industrial
installations
or
installations
in
public
use
House
File
718,
p.
20
buildings
or
facilities,
or
require
such
owner
to
be
licensed
under
this
chapter
.
In
order
to
qualify
for
inapplicability
pursuant
to
this
subsection
,
a
residence
shall
qualify
for
the
homestead
tax
exemption
credit
.
Sec.
27.
Section
331.401,
subsection
1,
paragraphs
e
and
f,
Code
2023,
are
amended
to
read
as
follows:
e.
Adopt
resolutions
authorizing
the
county
assessor
to
provide
forms
for
homestead
tax
exemption
and
credit
claimants
as
provided
in
section
425.2
and
military
service
tax
exemptions
as
provided
in
section
426A.14
.
f.
Examine
and
allow
or
disallow
claims
for
homestead
tax
exemption
and
credit
in
accordance
with
section
425.3
and
claims
for
military
service
tax
exemption
in
accordance
with
chapter
426A
.
The
board,
by
a
single
resolution,
may
allow
or
disallow
the
exemptions
recommended
by
the
assessor.
Sec.
28.
Section
331.512,
subsection
3,
Code
2023,
is
amended
to
read
as
follows:
3.
Carry
out
duties
relating
to
the
homestead
tax
exemption
and
credit
and
agricultural
land
tax
credit
as
provided
in
chapters
425
and
426
.
Sec.
29.
Section
331.559,
subsection
12,
Code
2023,
is
amended
to
read
as
follows:
12.
Carry
out
duties
relating
to
the
administration
of
the
homestead
tax
exemption
and
credit
and
other
credits
as
provided
in
sections
425.4
,
425.5
,
425.7
,
425.9
,
425.10
,
and
425.25
.
Sec.
30.
NEW
SECTION
.
425.1A
Homestead
tax
exemption.
1.
The
following
exemptions
from
taxation
shall
be
allowed
in
addition
to
the
homestead
credit
for
an
owner
that
has
attained
the
age
of
sixty-five
years
by
January
1
of
the
assessment
year:
a.
For
the
assessment
year
beginning
January
1,
2023,
the
eligible
homestead,
not
to
exceed
three
thousand
two
hundred
fifty
dollars
in
taxable
value.
b.
For
the
assessment
year
beginning
January
1,
2024,
and
each
succeeding
assessment
year,
the
eligible
homestead,
not
to
exceed
six
thousand
five
hundred
dollars
in
taxable
value.
2.
Section
25B.7,
subsection
1,
shall
not
apply
to
the
property
tax
exemption
provided
in
this
section.
House
File
718,
p.
21
Sec.
31.
Section
425.2,
Code
2023,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
3A.
The
form
for
claiming
the
credit
shall
also
include
the
ability
to
claim
the
exemption
under
section
425.1A
for
qualified
owners.
If
the
claim
for
the
homestead
credit
is
allowed,
such
allowance
shall
also
include
allowance
of
the
homestead
exemption
if
the
owner
meets
the
age
criteria
for
the
exemption.
The
homestead
exemption
shall
be
allowed
for
successive
years
without
further
filing
in
the
same
manner
as
the
homestead
credit.
Sec.
32.
Section
425.3,
subsection
4,
Code
2023,
is
amended
to
read
as
follows:
4.
The
county
auditor
shall
forward
the
claims
to
the
board
of
supervisors.
The
board
shall
allow
or
disallow
the
claims.
If
the
board
disallows
a
claim,
it
shall
send
written
notice,
by
mail,
to
the
claimant
at
the
claimant’s
last
known
address.
The
notice
shall
state
the
reasons
for
disallowing
the
claim
for
the
credit
.
The
board
is
not
required
to
send
notice
that
a
claim
is
disallowed
if
the
claimant
voluntarily
withdraws
the
claim.
Sec.
33.
Section
425.4,
Code
2023,
is
amended
to
read
as
follows:
425.4
Certification
to
treasurer.
All
claims
which
have
been
allowed
by
the
board
of
supervisors
shall
be
certified
on
or
before
August
1,
in
each
year,
by
the
county
auditor
to
the
county
treasurer,
which
certificates
shall
list
the
total
amount
of
dollars,
listed
by
taxing
district
in
the
county,
due
for
homestead
tax
exemptions
and
credits
claimed
and
allowed.
The
county
treasurer
shall
forthwith
then
certify
to
the
department
of
revenue
the
total
amount
of
dollars,
listed
by
taxing
district
in
the
county,
due
for
homestead
tax
credits
claimed
and
allowed.
Sec.
34.
Section
425.6,
Code
2023,
is
amended
to
read
as
follows:
425.6
Waiver
by
neglect.
If
a
person
fails
to
file
a
claim
or
to
have
a
claim
on
file
with
the
assessor
for
the
credits
provided
in
this
subchapter
,
the
person
is
deemed
to
have
waived
the
homestead
exemption
and
credit
for
the
year
in
which
the
person
failed
to
file
the
House
File
718,
p.
22
claim
or
to
have
a
claim
on
file
with
the
assessor.
Sec.
35.
Section
425.7,
subsection
3,
Code
2023,
is
amended
to
read
as
follows:
3.
a.
If
the
department
of
revenue
determines
that
a
claim
for
homestead
exemption
and
credit
has
been
allowed
by
the
board
of
supervisors
which
is
not
justifiable
under
the
law
and
not
substantiated
by
proper
facts,
the
department
may,
at
any
time
within
thirty-six
months
from
July
1
of
the
year
in
which
the
claim
is
allowed,
set
aside
the
allowance.
Notice
of
the
disallowance
shall
be
given
to
the
county
auditor
of
the
county
in
which
the
claim
has
been
improperly
granted
and
a
written
notice
of
the
disallowance
shall
also
be
addressed
to
the
claimant
at
the
claimant’s
last
known
address.
The
claimant
or
board
of
supervisors
may
appeal
to
the
director
of
revenue
within
thirty
days
from
the
date
of
the
notice
of
disallowance.
The
director
shall
grant
a
hearing
and
if,
upon
the
hearing,
the
director
determines
that
the
disallowance
was
incorrect,
the
director
shall
set
aside
the
disallowance.
The
director
shall
notify
the
claimant
and
the
board
of
supervisors
of
the
result
of
the
hearing.
The
claimant
or
the
board
of
supervisors
may
seek
judicial
review
of
the
action
of
the
director
of
revenue
in
accordance
with
chapter
17A
.
b.
If
a
claim
is
disallowed
by
the
department
of
revenue
and
not
appealed
to
the
director
of
revenue
or
appealed
to
the
director
of
revenue
and
thereafter
upheld
upon
final
resolution,
including
any
judicial
review,
any
amounts
of
exemptions
allowed
and
credits
allowed
and
paid
from
the
homestead
credit
fund
including
the
penalty,
if
any,
become
a
lien
upon
the
property
on
which
the
exemption
or
credit
was
originally
granted,
if
still
in
the
hands
of
the
claimant,
and
not
in
the
hands
of
a
bona
fide
purchaser,
and
any
amount
so
erroneously
paid
including
the
penalty,
if
any,
shall
be
collected
by
the
county
treasurer
in
the
same
manner
as
other
taxes
and
the
collections
shall
be
returned
to
the
department
of
revenue
and
credited
to
the
homestead
credit
fund.
The
director
of
revenue
may
institute
legal
proceedings
against
a
homestead
credit
claimant
for
the
collection
of
payments
made
on
disallowed
credits
and
the
penalty,
if
any.
If
a
person
makes
a
false
claim
or
affidavit
with
fraudulent
intent
to
House
File
718,
p.
23
obtain
the
homestead
exemption
or
credit,
the
person
is
guilty
of
a
fraudulent
practice
and
the
claim
shall
be
disallowed
in
full.
If
the
credit
has
been
paid,
the
amount
of
the
credit
plus
a
penalty
equal
to
twenty-five
percent
of
the
amount
of
credit
plus
interest,
at
the
rate
in
effect
under
section
421.7
,
from
the
time
of
payment
shall
be
collected
by
the
county
treasurer
in
the
same
manner
as
other
property
taxes,
penalty,
and
interest
are
collected
and
when
collected
shall
be
paid
to
the
director
of
revenue.
If
a
homestead
exemption
or
credit
is
disallowed
and
the
claimant
failed
to
give
written
notice
to
the
assessor
as
required
by
section
425.2
when
the
property
ceased
to
be
used
as
a
homestead
by
the
claimant,
a
civil
penalty
equal
to
five
percent
of
the
amount
of
the
disallowed
exemption
or
credit
is
assessed
against
the
claimant.
Sec.
36.
Section
425.9,
subsections
2
and
3,
Code
2023,
are
amended
to
read
as
follows:
2.
If
any
claim
for
exemption
or
credit
made
hereunder
has
been
denied
by
the
board
of
supervisors,
and
such
action
is
subsequently
reversed
on
appeal,
the
exemption
or
credit
shall
be
allowed
on
the
homestead
involved
in
said
appeal,
and
the
director
of
revenue,
the
county
auditor,
and
the
county
treasurer
shall
make
such
exemption
or
credit
and
change
their
books
and
records
accordingly.
3.
In
the
event
the
appealing
taxpayer
has
paid
one
or
both
of
the
installments
of
the
tax
payable
in
the
year
or
years
in
question
on
such
homestead
valuation,
remittance
shall
be
made
to
such
taxpayer
of
the
amount
of
such
credit
or
exemption
.
Sec.
37.
Section
425.10,
Code
2023,
is
amended
to
read
as
follows:
425.10
Reversal
of
allowed
claim.
In
the
event
any
claim
is
allowed,
and
subsequently
reversed
on
appeal,
any
exemption
and
credit
made
under
the
claim
shall
be
void.
The
amount
of
the
erroneous
credit
shall
be
charged
against
the
property
in
question,
and
the
director
of
revenue,
the
county
auditor,
and
the
county
treasurer
are
authorized
and
directed
to
correct
their
books
and
records
accordingly.
The
amount
of
the
erroneous
credit,
when
collected,
shall
be
returned
by
the
county
treasurer
to
the
homestead
credit
House
File
718,
p.
24
fund
to
be
reallocated
the
following
year
as
provided
in
this
subchapter
.
Taxes
due
following
reversal
of
a
claim
for
an
exemption
shall
be
collected
by
the
county
treasurer
and
allocated
to
the
appropriate
taxing
entities.
Sec.
38.
Section
425.11,
subsection
1,
paragraph
d,
subparagraph
(3),
Code
2023,
is
amended
to
read
as
follows:
(3)
It
must
not
embrace
more
than
one
dwelling
house,
but
where
a
homestead
has
more
than
one
dwelling
house
situated
thereon,
the
exemption
and
credit
provided
for
in
this
subchapter
shall
apply
to
the
home
and
buildings
used
by
the
owner,
but
shall
not
apply
to
any
other
dwelling
house
and
buildings
appurtenant.
Sec.
39.
Section
425.11,
subsection
1,
paragraph
e,
Code
2023,
is
amended
to
read
as
follows:
e.
“Owner”
means
the
person
who
holds
the
fee
simple
title
to
the
homestead,
and
in
addition
shall
mean
the
person
occupying
as
a
surviving
spouse
or
the
person
occupying
under
a
contract
of
purchase
which
contract
has
been
recorded
in
the
office
of
the
county
recorder
of
the
county
in
which
the
property
is
located;
or
the
person
occupying
the
homestead
under
devise
or
by
operation
of
the
inheritance
laws
where
the
whole
interest
passes
or
where
the
divided
interest
is
shared
only
by
persons
related
or
formerly
related
to
each
other
by
blood,
marriage
or
adoption;
or
the
person
occupying
the
homestead
is
a
shareholder
of
a
family
farm
corporation
that
owns
the
property;
or
the
person
occupying
the
homestead
under
a
deed
which
conveys
a
divided
interest
where
the
divided
interest
is
shared
only
by
persons
related
or
formerly
related
to
each
other
by
blood,
marriage
or
adoption;
or
where
the
person
occupying
the
homestead
holds
a
life
estate
with
the
reversion
interest
held
by
a
nonprofit
corporation
organized
under
chapter
504
,
provided
that
the
holder
of
the
life
estate
is
liable
for
and
pays
property
tax
on
the
homestead;
or
where
the
person
occupying
the
homestead
holds
an
interest
in
a
horizontal
property
regime
under
chapter
499B
,
regardless
of
whether
the
underlying
land
committed
to
the
horizontal
property
regime
is
in
fee
or
as
a
leasehold
interest,
provided
that
the
holder
of
the
interest
in
the
horizontal
property
regime
is
liable
for
and
pays
property
tax
on
the
homestead;
House
File
718,
p.
25
or
where
the
person
occupying
the
homestead
is
a
member
of
a
community
land
trust
as
defined
in
42
U.S.C.
§12773,
regardless
of
whether
the
underlying
land
is
in
fee
or
as
a
leasehold
interest,
provided
that
the
member
of
the
community
land
trust
is
occupying
the
homestead
and
is
liable
for
and
pays
property
tax
on
the
homestead.
For
the
purpose
of
this
subchapter
,
the
word
“owner”
shall
be
construed
to
mean
a
bona
fide
owner
and
not
one
for
the
purpose
only
of
availing
the
person
of
the
benefits
of
this
subchapter
.
In
order
to
qualify
for
the
homestead
tax
exemption
and
credit,
evidence
of
ownership
shall
be
on
file
in
the
office
of
the
clerk
of
the
district
court
or
recorded
in
the
office
of
the
county
recorder
at
the
time
the
owner
files
with
the
assessor
a
verified
statement
of
the
homestead
claimed
by
the
owner
as
provided
in
section
425.2
.
Sec.
40.
Section
425.12,
Code
2023,
is
amended
to
read
as
follows:
425.12
Indian
land.
Each
forty
acres
of
land,
or
fraction
thereof,
occupied
by
a
member
or
members
of
the
Sac
and
Fox
Indians
in
Tama
county,
which
land
is
held
in
trust
by
the
secretary
of
the
interior
of
the
United
States
for
said
Indians,
shall
be
given
a
homestead
tax
exemption
and
credit
within
the
meaning
and
under
the
provisions
of
this
subchapter
.
Application
for
such
homestead
tax
exemption
and
credit
shall
be
made
to
the
county
auditor
of
Tama
county
and
may
be
made
by
a
representative
of
the
tribal
council.
Sec.
41.
Section
425.13,
Code
2023,
is
amended
to
read
as
follows:
425.13
Conspiracy
to
defraud.
If
any
two
or
more
persons
conspire
and
confederate
together
with
fraudulent
intent
to
obtain
the
exemption
or
credit
provided
for
under
the
terms
of
this
subchapter
by
making
a
false
deed,
or
a
false
contract
of
purchase,
they
are
guilty
of
a
fraudulent
practice.
Sec.
42.
Section
425.16,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
In
addition
to
the
homestead
tax
credit
allowed
under
section
425.1,
subsections
1
through
4
,
and
the
homestead
exemption
under
section
425.lA,
if
applicable,
persons
who
House
File
718,
p.
26
own
or
rent
their
homesteads
and
who
meet
the
qualifications
provided
in
this
subchapter
are
eligible
for
a
property
tax
credit
for
property
taxes
due
or
reimbursement
of
rent
constituting
property
taxes
paid.
Sec.
43.
Section
425.17,
subsections
4
and
8,
Code
2023,
are
amended
to
read
as
follows:
4.
“Homestead”
means
the
dwelling
owned
or
rented
and
actually
used
as
a
home
by
the
claimant
during
the
period
specified
in
subsection
2
,
and
so
much
of
the
land
surrounding
it
including
one
or
more
contiguous
lots
or
tracts
of
land,
as
is
reasonably
necessary
for
use
of
the
dwelling
as
a
home,
and
may
consist
of
a
part
of
a
multidwelling
or
multipurpose
building
and
a
part
of
the
land
upon
which
it
is
built.
It
does
not
include
personal
property
except
that
a
manufactured
or
mobile
home
may
be
a
homestead.
Any
dwelling
or
a
part
of
a
multidwelling
or
multipurpose
building
which
is
exempt
from
taxation
,
except
for
an
exemption
under
section
425.1A,
does
not
qualify
as
a
homestead
under
this
subchapter
.
However,
solely
for
purposes
of
claimants
living
in
a
property
and
receiving
reimbursement
for
rent
constituting
property
taxes
paid
immediately
before
the
property
becomes
tax
exempt,
and
continuing
to
live
in
it
after
it
becomes
tax
exempt,
the
property
shall
continue
to
be
classified
as
a
homestead.
A
homestead
must
be
located
in
this
state.
When
a
person
is
confined
in
a
nursing
home,
extended-care
facility,
or
hospital,
the
person
shall
be
considered
as
occupying
or
living
in
the
person’s
homestead
if
the
person
is
the
owner
of
the
homestead
and
the
person
maintains
the
homestead
and
does
not
lease,
rent,
or
otherwise
receive
profits
from
other
persons
for
the
use
of
the
homestead.
8.
“Property
taxes
due”
means
property
taxes
including
any
special
assessments,
but
exclusive
of
delinquent
interest
and
charges
for
services,
due
on
a
claimant’s
homestead
in
this
state,
but
includes
only
property
taxes
for
which
the
claimant
is
liable
and
which
will
actually
be
paid
by
the
claimant.
However,
if
the
claimant
is
a
person
whose
property
taxes
have
been
suspended
under
sections
427.8
and
427.9
,
“property
taxes
due”
means
property
taxes
including
any
special
assessments,
but
exclusive
of
delinquent
interest
and
charges
for
services,
House
File
718,
p.
27
due
on
a
claimant’s
homestead
in
this
state,
but
includes
only
property
taxes
for
which
the
claimant
is
liable
and
which
would
have
to
be
paid
by
the
claimant
if
the
payment
of
the
taxes
has
not
been
suspended
pursuant
to
sections
427.8
and
427.9
.
“Property
taxes
due”
shall
be
computed
with
no
deduction
for
any
credit
under
this
subchapter
or
for
any
homestead
credit
allowed
under
section
425.1
subchapter
I
.
Each
claim
shall
be
based
upon
the
taxes
due
during
the
fiscal
year
next
following
the
base
year.
If
a
homestead
is
owned
by
two
or
more
persons
as
joint
tenants
or
tenants
in
common,
and
one
or
more
persons
are
not
members
of
claimant’s
household,
“property
taxes
due”
is
that
part
of
property
taxes
due
on
the
homestead
which
equals
the
ownership
percentage
of
the
claimant
and
the
claimant’s
household.
The
county
treasurer
shall
include
with
the
tax
receipt
a
statement
that
if
the
owner
of
the
property
is
eighteen
years
of
age
or
over,
the
person
may
be
eligible
for
the
credit
allowed
under
this
subchapter
.
If
a
homestead
is
an
integral
part
of
a
farm,
the
claimant
may
use
the
total
property
taxes
due
for
the
larger
unit.
If
a
homestead
is
an
integral
part
of
a
multidwelling
or
multipurpose
building
the
property
taxes
due
for
the
purpose
of
this
subsection
shall
be
prorated
to
reflect
the
portion
which
the
value
of
the
property
that
the
household
occupies
as
its
homestead
is
to
the
value
of
the
entire
structure.
For
purposes
of
this
subsection
,
“unit”
refers
to
that
parcel
of
property
covered
by
a
single
tax
statement
of
which
the
homestead
is
a
part.
Sec.
44.
Section
435.26,
subsection
1,
paragraph
a,
Code
2023,
is
amended
to
read
as
follows:
a.
A
mobile
home
or
manufactured
home
which
is
located
outside
a
manufactured
home
community
or
mobile
home
park
shall
be
converted
to
real
estate
by
being
placed
on
a
permanent
foundation
and
shall
be
assessed
for
real
estate
taxes.
A
home,
after
conversion
to
real
estate,
is
eligible
for
the
homestead
tax
exemption
and
credit
and
the
military
service
tax
exemption
as
provided
in
sections
425.2
and
chapter
425,
subchapter
I,
and
section
426A.11
.
A
taxable
mobile
home
or
manufactured
home
which
is
located
outside
of
a
manufactured
home
community
or
mobile
home
park
as
of
January
1,
1995,
is
also
exempt
from
the
permanent
foundation
requirements
of
this
House
File
718,
p.
28
chapter
until
the
home
is
relocated.
Sec.
45.
Section
435.26A,
subsection
3,
Code
2023,
is
amended
to
read
as
follows:
3.
After
the
surrender
of
a
manufactured
home’s
certificate
of
title
under
this
section
,
the
manufactured
home
shall
continue
to
be
taxed
under
section
435.22
and
is
not
eligible
for
the
homestead
tax
exemption
and
credit
or
the
military
service
tax
exemption
and
credit
.
A
foreclosure
action
on
a
manufactured
home
whose
title
has
been
surrendered
under
this
section
shall
be
conducted
as
a
real
estate
foreclosure.
A
tax
lien
and
its
priority
shall
remain
the
same
on
a
manufactured
home
after
its
certificate
of
title
has
been
surrendered.
Sec.
46.
Section
499A.14,
Code
2023,
is
amended
to
read
as
follows:
499A.14
Taxation.
The
real
estate
shall
be
taxed
in
the
name
of
the
cooperative,
and
each
member
of
the
cooperative
shall
pay
that
member’s
proportionate
share
of
the
tax
in
accordance
with
the
proration
formula
set
forth
in
the
bylaws,
and
each
member
occupying
an
apartment
as
a
residence
shall
receive
that
member’s
proportionate
homestead
tax
exemption
and
credit
and
each
veteran
of
the
military
services
of
the
United
States
identified
as
such
under
the
laws
of
the
state
of
Iowa
or
the
United
States
shall
receive
as
a
credit
that
member’s
veterans
tax
benefit
as
prescribed
by
the
laws
of
the
state
of
Iowa.
Sec.
47.
EXISTING
HOMESTEAD
CLAIMS.
Homestead
credit
claims
approved
under
chapter
425,
subchapter
I,
prior
to
and
valid
on
the
effective
date
of
this
division
of
this
Act
shall
result
in
a
homestead
exemption
under
chapter
425,
subchapter
I,
as
enacted
in
this
division
of
this
Act,
without
further
filing
by
the
claimant
if
the
claimant
meets
the
criteria
for
the
exemption
and
the
assessor
has
appropriate
information
to
verify
such
eligibility.
Sec.
48.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
Sec.
49.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
assessment
years
beginning
on
or
after
January
1,
2023.
DIVISION
VI
House
File
718,
p.
29
MILITARY
SERVICE
PROPERTY
TAX
EXEMPTION
AND
CREDIT
Sec.
50.
Section
25B.7,
subsection
2,
paragraph
c,
Code
2023,
is
amended
by
striking
the
paragraph.
Sec.
51.
Section
426A.1A,
Code
2023,
is
amended
to
read
as
follows:
426A.1A
Appropriation.
There
For
each
fiscal
year
beginning
before
July
1,
2024,
there
is
appropriated
from
the
general
fund
of
the
state
the
amounts
necessary
to
fund
the
credits
provided
under
this
chapter
.
Sec.
52.
Section
426A.2,
Code
2023,
is
amended
to
read
as
follows:
426A.2
Military
service
tax
credit.
The
For
each
fiscal
year
beginning
before
July
1,
2024,
the
moneys
appropriated
under
section
426A.1A
shall
be
apportioned
each
year
so
as
to
replace
all
or
a
portion
of
the
tax
which
would
be
due
on
property
eligible
for
military
service
tax
exemption
in
the
state,
if
the
property
were
subject
to
taxation,
the
amount
of
the
credit
to
be
not
more
than
six
dollars
and
ninety-two
cents
per
thousand
dollars
of
assessed
value
of
property
which
would
be
subject
to
the
tax,
except
for
the
military
service
tax
exemption.
Sec.
53.
Section
426A.11,
subsections
1
and
2,
Code
2023,
are
amended
to
read
as
follows:
1.
The
property,
not
to
exceed
two
thousand
seven
hundred
seventy-eight
dollars
in
taxable
value
for
assessment
years
beginning
before
January
1,
2023
,
of
any
veteran,
as
defined
in
section
35.1
,
of
World
War
I.
2.
a.
The
property,
not
to
exceed
one
thousand
eight
hundred
fifty-two
dollars
in
taxable
value
for
assessment
years
beginning
before
January
1,
2023
,
of
an
honorably
separated,
retired,
furloughed
to
a
reserve,
placed
on
inactive
status,
or
discharged
veteran,
as
defined
in
section
35.1,
subsection
2
,
paragraph
“a”
or
“b”
.
b.
The
property,
not
to
exceed
four
thousand
dollars
in
taxable
value
for
the
assessment
years
beginning
on
or
after
January
1,
2023,
of
an
honorably
separated,
retired,
furloughed
to
a
reserve,
placed
on
inactive
status,
or
discharged
veteran,
as
defined
in
section
35.1,
subsection
2,
paragraph
“a”
or
“b”
.
House
File
718,
p.
30
Sec.
54.
IMPLEMENTATION.
Section
25B.7,
subsection
1,
shall
not
apply
to
the
property
tax
exemption
provided
in
this
Act.
Sec.
55.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
Sec.
56.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
assessment
years
beginning
on
or
after
January
1,
2023.
DIVISION
VII
PROPERTY
TAX
BENEFITS
AND
INCENTIVES
Sec.
57.
NEW
SECTION
.
404.3C
Assessment
agreements
——
commercial
property.
1.
For
revitalization
areas
established
under
this
chapter
on
or
after
the
effective
date
of
this
division
of
this
Act
and
for
first-year
exemption
applications
for
property
located
in
a
revitalization
area
in
existence
on
the
effective
date
of
this
division
of
this
Act
filed
on
or
after
the
effective
date
of
this
division
of
this
Act,
commercial
property
shall
not
receive
a
tax
exemption
under
this
chapter
unless
the
city
or
county,
as
applicable,
and
the
owner
of
the
qualified
real
estate
enter
into
a
written
assessment
agreement
specifying
a
minimum
actual
value
until
a
specified
termination
date
for
the
duration
of
the
exemption
period.
2.
a.
The
assessment
agreement
shall
be
presented
to
the
appropriate
assessor.
The
assessor
shall
review
the
plans
and
specifications
for
the
improvements
to
be
made
to
the
property
and
if
the
minimum
actual
value
contained
in
the
assessment
agreement
appears
to
be
reasonable,
the
assessor
shall
execute
the
following
certification
upon
the
agreement:
The
undersigned
assessor,
being
legally
responsible
for
the
assessment
of
the
above
described
property
upon
completion
of
the
improvements
to
be
made
on
it,
certifies
that
the
actual
value
assigned
to
that
land
and
improvements
upon
completion
shall
not
be
less
than
$.........
b.
The
assessment
agreement
with
the
certification
of
the
assessor
and
a
copy
of
this
subsection
shall
be
filed
in
the
office
of
the
county
recorder
of
the
county
where
the
property
is
located.
Upon
completion
of
the
improvements,
the
assessor
shall
value
the
property
as
required
by
law,
House
File
718,
p.
31
except
that
the
actual
value
shall
not
be
less
than
the
minimum
actual
value
contained
in
the
assessment
agreement.
This
subsection
does
not
prohibit
the
assessor
from
assigning
a
higher
actual
value
to
the
property
or
prohibit
the
owner
from
seeking
administrative
or
legal
remedies
to
reduce
the
actual
value
assigned
except
that
the
actual
value
shall
not
be
reduced
below
the
minimum
actual
value
contained
in
the
assessment
agreement.
An
assessor,
county
auditor,
board
of
review,
director
of
revenue,
or
court
of
this
state
shall
not
reduce
or
order
the
reduction
of
the
actual
value
below
the
minimum
actual
value
in
the
agreement
during
the
term
of
the
agreement
regardless
of
the
actual
value
which
may
result
from
the
incomplete
construction
of
improvements,
destruction
or
diminution
by
any
cause,
insured
or
uninsured,
except
in
the
case
of
acquisition
or
reacquisition
of
the
property
by
a
public
entity.
Recording
of
an
assessment
agreement
complying
with
this
subsection
constitutes
notice
of
the
assessment
agreement
to
a
subsequent
purchaser
or
encumbrancer
of
the
land
or
any
part
of
it,
whether
voluntary
or
involuntary,
and
is
binding
upon
a
subsequent
purchaser
or
encumbrancer.
Sec.
58.
NEW
SECTION
.
404.3D
Exemptions
for
residential
property.
For
revitalization
areas
established
under
this
chapter
on
or
after
the
effective
date
of
this
division
of
this
Act
and
for
first-year
exemption
applications
for
property
located
in
a
revitalization
area
in
existence
on
the
effective
date
of
this
division
of
this
Act
filed
on
or
after
the
effective
date
of
this
division
of
this
Act,
an
exemption
authorized
under
this
chapter
for
property
that
is
residential
property
shall
not
apply
to
property
tax
levies
imposed
by
a
school
district.
Sec.
59.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
effect
July
1,
2024.
DIVISION
VIII
TRANSIT
FUNDING
Sec.
60.
Section
364.2,
subsection
4,
paragraph
f,
subparagraph
(1),
subparagraph
division
(b),
Code
2023,
is
amended
to
read
as
follows:
(b)
For
franchise
fees
assessed
and
collected
during
fiscal
years
beginning
on
or
after
July
1,
2013
2024
,
but
before
House
File
718,
p.
32
July
1,
2030,
by
a
city
that
is
the
subject
of
a
judgment,
court-approved
settlement,
or
court-approved
compromise
providing
for
payment
of
restitution,
a
refund,
or
a
return
described
in
section
384.3A,
subsection
3
,
paragraph
“j”
with
a
population
exceeding
two
hundred
thousand
,
the
rate
of
the
franchise
fee
shall
not
exceed
seven
and
one-half
percent
of
gross
revenues
generated
from
sales
of
the
franchisee
in
the
city,
and
franchise
fee
amounts
assessed
and
collected
during
such
fiscal
years
in
excess
of
five
percent
of
gross
revenues
generated
from
sales
shall
be
used
solely
for
the
purpose
specified
in
section
384.3A,
subsection
3
,
paragraph
“j”
.
A
city
may
assess
and
collect
a
franchise
fee
in
excess
of
five
percent
of
gross
revenues
generated
from
the
sales
of
the
franchisee
pursuant
to
this
subparagraph
division
(b)
for
a
period
not
to
exceed
seven
consecutive
fiscal
years
once
the
franchise
fee
is
first
imposed
at
a
rate
in
excess
of
five
percent.
An
ordinance
increasing
the
franchise
fee
rate
to
greater
than
five
percent
pursuant
to
this
subparagraph
division
(b)
shall
not
become
effective
unless
approved
at
an
election.
After
passage
of
the
ordinance,
the
council
shall
submit
the
proposal
at
a
special
election
held
on
a
date
specified
in
section
39.2,
subsection
4
,
paragraph
“b”
.
If
a
majority
of
those
voting
on
the
proposal
approves
the
proposal,
the
city
may
proceed
as
proposed.
The
complete
text
of
the
ordinance
shall
be
included
on
the
ballot
and
the
full
text
of
the
ordinance
posted
for
the
voters
pursuant
to
section
52.25
.
All
absentee
voters
shall
receive
the
full
text
of
the
ordinance
along
with
the
absentee
ballot.
This
subparagraph
division
(b)
is
repealed
July
1,
2030.
Sec.
61.
Section
384.3A,
subsection
3,
paragraph
j,
Code
2023,
is
amended
to
read
as
follows:
j.
For
franchise
fees
assessed
and
collected
by
a
city
in
excess
of
five
percent
of
gross
revenues
generated
from
sales
of
the
franchisee
within
the
city
pursuant
to
section
364.2,
subsection
4
,
paragraph
“f”
,
subparagraph
(1),
subparagraph
division
(b),
during
fiscal
years
beginning
on
or
after
July
1,
2013
2024
,
but
before
July
1,
2030,
the
adjustment,
renewal,
or
extension
of
any
part
or
all
of
the
legal
indebtedness
of
a
city,
whether
evidenced
by
bonds,
warrants,
court-approved
House
File
718,
p.
33
settlements,
court-approved
compromises,
or
judgments,
or
the
funding
or
refunding
of
the
same,
if
such
legal
indebtedness
relates
to
restitution,
a
refund,
or
a
return
ordered
by
a
court
of
competent
jurisdiction
for
franchise
fees
assessed
and
collected
by
the
city
before
June
20,
2013
solely
for
the
reduction
of
property
tax
levies
that
support
the
operation
and
maintenance
of
a
municipal
transit
system
or
a
regional
transit
district
or
to
maintain
transportation
service
levels
of
a
municipal
transit
system
or
a
regional
transit
district
.
This
paragraph
“j”
is
repealed
July
1,
2030.
Sec.
62.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
effect
July
1,
2024.
DIVISION
IX
COUNTY
AUDITOR
VALUATION
REPORTS
Sec.
63.
Section
331.510,
subsections
3
and
4,
Code
2023,
are
amended
to
read
as
follows:
3.
An
annual
report
not
later
than
January
1
to
the
department
of
management
of
the
valuation
by
class
of
property
for
each
taxing
district
in
the
county
on
forms
provided
by
the
department
of
management.
The
valuations
reported
shall
be
those
valuations
used
for
determining
the
levy
rates
necessary
to
fund
the
budgets
of
the
taxing
districts
for
the
following
fiscal
year.
Each
annual
report
under
this
subsection
for
assessment
years
beginning
on
or
after
January
1,
2024,
shall
distinguish
such
values
as
revaluation
or
other
type
of
addition
to
value,
as
defined
and
submitted
in
the
assessor’s
abstract
transmitted
to
the
department
of
revenue
under
section
441.45.
4.
An
annual
report
not
later
than
January
1
to
the
governing
body
of
each
taxing
district
in
the
county
of
the
assessed
valuations
of
taxable
property
in
the
taxing
district
as
reported
to
the
department
of
management.
Each
annual
report
under
this
subsection
for
assessment
years
beginning
on
or
after
January
1,
2024,
shall
distinguish
such
values
as
revaluation
or
other
type
of
addition
to
value,
as
defined
and
submitted
in
the
assessor’s
abstract
transmitted
to
the
department
of
revenue
under
section
441.45.
DIVISION
X
LOCAL
GOVERNMENT
BUDGETS
AND
TAXPAYER
STATEMENTS
House
File
718,
p.
34
Sec.
64.
NEW
SECTION
.
24.2A
Budget
statements
to
owners
and
taxpayers.
1.
For
purposes
of
this
section
only:
a.
“Budget
year”
is
the
fiscal
year
beginning
during
the
calendar
year
in
which
a
budget
is
certified.
b.
“Current
fiscal
year”
is
the
fiscal
year
ending
during
the
calendar
year
in
which
a
budget
for
the
budget
year
is
certified.
c.
“Effective
property
tax
rate”
means
the
property
tax
rate
per
one
thousand
dollars
of
assessed
value
and
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
divided
by
the
total
assessed
value
used
to
calculate
taxes
for
the
budget
year.
d.
“Political
subdivision”
means
a
school
district,
a
county,
or
a
city.
2.
a.
On
or
before
March
15
of
each
year,
each
political
subdivision
shall
file
with
the
department
of
management
a
report
containing
all
necessary
information
for
the
department
of
management
to
compile
and
calculate
amounts
required
to
be
included
in
the
statements
mailed
under
paragraph
“b”
.
b.
Not
later
than
March
20,
the
county
auditor,
using
information
compiled
and
calculated
by
the
department
of
management
under
paragraph
“a”
,
shall
send
to
each
property
owner
or
taxpayer
within
the
county
by
regular
mail
an
individual
statement
containing
all
of
the
following
for
each
of
the
political
subdivisions
comprising
the
owner’s
or
taxpayer’s
taxing
district:
(1)
The
sum
of
the
current
fiscal
year’s
actual
property
taxes
certified
for
levy
for
all
of
the
political
subdivision’s
levies
and
the
combined
property
tax
rate
per
one
thousand
dollars
for
such
tax
amount
for
the
current
fiscal
year.
(2)
The
combined
effective
property
tax
rate
for
the
political
subdivision
calculated
using
the
sum
of
the
current
fiscal
year’s
actual
property
taxes
certified
for
levy
for
all
of
the
political
subdivision’s
levies
under
subparagraph
(1).
(3)
The
combined
amount
of
the
proposed
property
tax
dollars
to
be
certified
for
all
of
the
political
subdivision’s
levies
for
the
budget
year
and
the
proposed
combined
property
tax
rate
House
File
718,
p.
35
per
one
thousand
dollars
for
such
levies.
(4)
If
the
proposed
property
tax
dollars
specified
under
subparagraph
(3)
exceeds
the
current
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
specified
in
subparagraph
(1),
a
detailed
statement
of
the
major
reasons
for
the
increase,
including
the
specific
purposes
or
programs
for
which
the
political
subdivision
is
proposing
an
increase.
(5)
An
example
comparing
the
amount
of
property
taxes
on
a
residential
property
with
an
actual
value
of
one
hundred
thousand
dollars
in
the
current
fiscal
year
and
such
amount
on
the
residential
property
using
the
proposed
property
tax
dollars
for
the
budget
year,
including
the
percentage
difference
in
such
amounts.
(6)
An
example
comparing
the
amount
of
property
taxes
on
a
commercial
property
with
an
actual
value
of
one
hundred
thousand
dollars
in
the
current
fiscal
year
and
such
amount
on
the
commercial
property
using
the
proposed
property
tax
dollars
for
the
budget
year,
including
the
percentage
difference
in
such
amounts.
(7)
The
political
subdivision’s
percentage
of
total
property
taxes
certified
for
levy
in
the
owner’s
or
taxpayer’s
taxing
district
in
the
current
fiscal
year
among
all
taxing
authorities.
(8)
The
date,
time,
and
location
of
the
political
subdivision’s
public
hearing
required
under
subsection
4.
(9)
Information
on
how
to
access
on
the
political
subdivision’s
internet
site
the
political
subdivision’s
statements
under
this
section
and
other
budget
documents
for
prior
fiscal
years.
3.
The
department
of
management
shall
prescribe
the
form
for
the
report
required
under
subsection
2,
paragraph
“a”
,
the
statements
required
to
be
mailed
under
subsection
2,
paragraph
“b”
,
and
the
public
hearing
notice
required
under
subsection
4,
paragraph
“b”
.
4.
a.
Each
political
subdivision
shall
set
a
time
and
place
for
a
public
hearing
on
the
political
subdivision’s
proposed
property
tax
amount
for
the
budget
year
and
the
political
subdivision’s
information
included
in
the
statements
under
subsection
2.
At
the
hearing,
the
governing
body
House
File
718,
p.
36
of
the
political
subdivision
shall
receive
oral
or
written
testimony
from
any
resident
or
property
owner
of
the
political
subdivision.
This
public
hearing
shall
be
separate
from
any
other
meeting
of
the
governing
body
of
the
political
subdivision,
including
any
other
meeting
or
public
hearing
relating
to
the
political
subdivision’s
budget,
and
other
business
of
the
political
subdivision
that
is
not
related
to
the
proposed
property
tax
amounts
and
the
information
in
the
statements
shall
not
be
conducted
at
the
public
hearing.
After
all
testimony
has
been
received
and
considered,
the
governing
body
may
decrease,
but
not
increase,
the
proposed
property
tax
amount
to
be
included
in
the
political
subdivision’s
budget.
b.
(1)
If
the
political
subdivision
is
a
county,
notice
of
the
public
hearing
shall
be
published
not
less
than
ten
nor
more
than
twenty
days
prior
to
the
hearing
in
the
county
newspapers
selected
under
chapter
349.
(2)
If
the
political
subdivision
is
a
city,
notice
of
the
public
hearing
shall
be
published
not
less
than
ten
nor
more
than
twenty
days
prior
to
the
hearing
in
a
newspaper
published
at
least
once
weekly
and
having
general
circulation
in
the
city.
However,
if
the
city
has
a
population
of
two
hundred
or
less,
publication
may
be
made
by
posting
in
three
public
places
in
the
city.
(3)
If
the
political
subdivision
is
a
school
district,
notice
of
the
public
hearing
shall
be
published
not
less
than
ten
nor
more
than
twenty
days
prior
to
the
hearing
in
a
newspaper
published
in
the
school
district,
if
any,
and
if
not,
then
in
a
newspaper
of
general
circulation
in
the
school
district.
c.
Notice
of
the
hearing
shall
also
be
posted
and
clearly
identified
on
the
political
subdivision’s
internet
site
for
public
viewing
beginning
on
the
date
of
the
newspaper
publication
and
shall
be
maintained
on
the
political
subdivision’s
internet
site
with
all
such
prior
year
notices
and
copies
of
the
statements
mailed
under
subsection
2.
Additionally,
if
the
political
subdivision
maintains
a
social
media
account
on
one
or
more
social
media
applications,
the
public
hearing
notice
or
an
electronic
link
to
the
public
hearing
notice
shall
be
posted
on
each
such
account
on
the
same
House
File
718,
p.
37
day
as
the
publication
of
the
notice.
Sec.
65.
Section
24.3,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
A
municipality
shall
not
certify
or
levy
in
any
fiscal
year
any
tax
on
property
subject
to
taxation
unless
and
until
the
following
estimates
have
been
made,
filed,
and
considered,
and
for
school
districts,
the
individual
statements
have
been
mailed
and
public
hearings
held,
as
provided
in
this
chapter
:
Sec.
66.
Section
24.10,
Code
2023,
is
amended
to
read
as
follows:
24.10
Levies
void.
The
verified
proof
of
the
publication
of
the
notice
under
section
24.9
shall
be
filed
in
the
office
of
the
county
auditor
and
preserved
by
the
auditor.
A
levy
shall
not
be
valid
unless
and
until
that
notice
is
such
notices
are
published
,
mailed,
and
filed.
However,
failure
of
an
owner
or
taxpayer
to
receive
a
statement
under
section
24.2A
shall
not
invalidate
a
levy.
Sec.
67.
Section
24.17,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
The
local
budgets
of
the
various
political
subdivisions
shall
be
certified
by
the
chairperson
of
the
certifying
board
or
levying
board,
as
the
case
may
be,
in
duplicate
to
the
county
auditor
not
later
than
March
15
April
30
of
each
year
on
forms,
and
pursuant
to
instructions,
prescribed
by
the
department
of
management.
However,
if
the
political
subdivision
is
a
county
or
a
city,
its
budget
shall
be
certified
not
later
than
March
31
of
each
year,
and
if
the
political
subdivision
is
a
school
district,
as
defined
in
section
257.2
,
its
budget
shall
be
certified
not
later
than
April
15
of
each
year.
Sec.
68.
Section
24.27,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
Not
later
than
March
25,
or
April
10
for
a
county
or
a
city,
or
April
25
if
the
municipality
is
a
school
district
May
10
,
a
number
of
persons
in
any
municipality
political
subdivision
equal
to
one-fourth
of
one
percent
of
those
voting
for
the
office
of
governor,
at
the
last
general
election
in
the
municipality
political
subdivision
,
but
the
number
shall
not
be
less
than
ten,
and
the
number
need
not
be
more
than
one
hundred
House
File
718,
p.
38
persons,
who
are
affected
by
any
proposed
budget,
expenditure
or
tax
levy,
or
by
any
item
thereof,
may
appeal
from
any
decision
of
the
certifying
board
or
the
levying
board
by
filing
with
the
county
auditor
of
the
county
in
which
the
municipal
corporation
political
subdivision
is
located,
a
written
protest
setting
forth
their
objections
to
the
budget,
expenditure
or
tax
levy,
or
to
one
or
more
items
thereof,
and
the
grounds
for
their
objections.
If
a
budget
is
certified
after
March
15,
or
March
31
in
the
case
of
a
county
or
a
city,
or
April
15
in
the
case
of
a
school
district
30
,
all
appeal
time
limits
shall
be
extended
to
correspond
to
allowances
for
a
timely
filing.
Sec.
69.
Section
24.28,
Code
2023,
is
amended
to
read
as
follows:
24.28
Hearing
on
protest.
The
state
board,
within
a
reasonable
time,
shall
fix
a
date
for
an
initial
hearing
on
the
protest
and
may
designate
a
deputy
to
hold
the
hearing,
which
shall
be
held
in
the
county
or
in
one
of
the
counties
in
which
the
municipality
political
subdivision
is
located.
Notice
of
the
time
and
place
of
the
hearing
shall
be
given
by
certified
mail
to
the
appropriate
officials
of
the
local
government
and
to
the
first
ten
property
owners
whose
names
appear
upon
the
protest,
at
least
five
days
before
the
date
fixed
for
the
hearing.
At
all
hearings,
the
burden
shall
be
upon
the
objectors
with
reference
to
any
proposed
item
in
the
budget
which
was
included
in
the
budget
of
the
previous
year
and
which
the
objectors
propose
should
be
reduced
or
excluded;
but
the
burden
shall
be
upon
the
certifying
board
or
the
levying
board,
as
the
case
may
be,
to
show
that
any
new
item
in
the
budget,
or
any
increase
in
any
item
in
the
budget,
is
necessary,
reasonable,
and
in
the
interest
of
the
public
welfare.
Sec.
70.
Section
24.48,
subsection
4,
Code
2023,
is
amended
to
read
as
follows:
4.
The
city
finance
committee
shall
have
officially
notified
any
city
of
its
approval,
modification
or
rejection
of
the
city’s
appeal
of
the
decision
of
the
director
of
the
department
of
management
regarding
a
city’s
request
for
a
suspension
of
the
statutory
property
tax
levy
limitation
prior
to
thirty-five
days
before
March
31
April
30
.
House
File
718,
p.
39
Sec.
71.
Section
275.29,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
Between
July
1
and
July
20,
or
on
a
date
determined
by
agreement
of
the
initial
board
and
the
boards
of
districts
receiving
territory
of
the
school
districts
affected,
but
not
later
than
August
30,
the
initial
board
shall
meet
with
the
boards
of
districts
receiving
territory
of
the
school
districts
affected,
for
the
purpose
of
reaching
joint
agreement
on
an
equitable
division
of
the
assets
and
an
equitable
distribution
of
the
liabilities
of
the
school
districts
affected.
In
addition,
if
outstanding
general
obligation
indebtedness
is
in
existence
in
any
district,
the
initial
board
of
directors
of
the
newly
formed
school
district
shall
meet
with
the
boards
of
all
school
districts
affected
prior
to
April
15
30
prior
to
the
school
year
the
reorganization
is
effective
to
determine
the
distribution
of
liability
for
payment
of
the
general
obligation
bonded
indebtedness
between
the
districts
so
that
the
newly
formed
district
may
certify
its
budget
under
the
procedures
specified
in
chapter
24
.
The
boards
shall
consider
the
mandatory
levy
required
in
section
76.2
and
shall
assure
the
satisfaction
of
outstanding
obligations.
If
a
school
district
affected
by
the
reorganization
has
outstanding
bonds
issued
under
section
423E.5
or
423F.4
,
the
joint
agreement
shall
assure
that
the
estimated
revenue
under
section
423F.2
for
each
district
to
which
liability
for
payment
of
such
bonds
is
assigned
is
sufficient
for
the
payment
of
principal
and
interest
on
the
outstanding
bonds
required
to
be
paid
in
the
budget
year
following
reorganization.
Sec.
72.
Section
298.2,
subsection
1,
paragraph
b,
Code
2023,
is
amended
to
read
as
follows:
b.
For
school
budget
years
beginning
on
or
after
July
1,
2015,
a
school
district
may
by
resolution
of
the
board
of
directors
adopted
prior
to
April
15
30
preceding
the
budget
year
impose
a
physical
plant
and
equipment
levy
at
a
rate
in
excess
of
the
levy
rate
limitations
under
paragraph
“a”
if
the
board
has
refunded
or
refinanced
a
loan
agreement
entered
into
under
section
297.36
and
such
refunding
or
refinancing
complies
with
the
maturity
period
authorized
under
section
297.36,
subsection
1
,
paragraph
“c”
,
and
results
in
a
lower
amount
of
House
File
718,
p.
40
interest
on
the
amount
of
the
loan
agreement.
However,
the
rate
imposed
by
a
school
district
under
this
paragraph
shall
not
exceed
the
rate
imposed
during
the
budget
year
in
which
the
loan
agreement
was
refunded
or
refinanced.
Authorization
to
exceed
the
levy
rate
limitations
of
paragraph
“a”
shall
terminate
upon
the
maturity
of
the
loan
agreement
after
refunding
or
refinancing.
Upon
adoption
of
the
resolution
under
this
paragraph
“b”
,
the
board
shall
comply
with
the
requirements
of
section
297.36,
subsection
1
,
paragraph
“b”
.
Sec.
73.
Section
298.2,
subsection
3,
Code
2023,
is
amended
to
read
as
follows:
3.
The
board
of
directors
of
a
school
district
may
certify
for
levy
by
April
15
30
of
a
school
year
a
tax
on
all
taxable
property
in
the
school
district
for
the
regular
physical
plant
and
equipment
levy.
Sec.
74.
Section
298.2,
subsection
4,
paragraph
b,
Code
2023,
is
amended
to
read
as
follows:
b.
If
a
combination
of
a
property
tax
and
income
surtax
is
used,
by
April
15
30
of
the
previous
school
year,
the
board
shall
certify
the
percent
of
the
income
surtax
to
be
imposed
and
the
amount
to
be
raised
to
the
department
of
management
and
the
department
of
management
shall
establish
the
rate
of
the
property
tax
and
income
surtax
for
the
school
year.
The
physical
plant
and
equipment
property
tax
and
income
surtax
shall
be
levied
or
imposed,
collected,
and
paid
to
the
school
district
in
the
manner
provided
for
the
instructional
support
program
in
sections
257.21
through
257.26
.
Sec.
75.
Section
298.4,
subsection
1,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
The
board
of
directors
of
a
school
district
may
certify
for
levy
by
April
15
30
of
a
school
year,
a
tax
on
all
taxable
property
in
the
school
district
for
a
district
management
levy.
The
revenue
from
the
tax
levied
in
this
section
shall
be
placed
in
the
district
management
levy
fund
of
the
school
district.
The
district
management
levy
shall
be
expended
only
for
the
following
purposes:
Sec.
76.
Section
298.10,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
The
board
of
directors
of
a
school
district
may
certify
House
File
718,
p.
41
for
levy
by
April
15
30
of
a
school
year,
a
tax
on
all
taxable
property
in
the
school
district
in
order
to
raise
an
amount
for
a
necessary
cash
reserve
for
a
school
district’s
general
fund.
The
amount
raised
for
a
necessary
cash
reserve
does
not
increase
a
school
district’s
authorized
expenditures
as
defined
in
section
257.7
.
Sec.
77.
Section
300.2,
subsection
2,
Code
2023,
is
amended
to
read
as
follows:
2.
If
a
majority
of
the
votes
cast
upon
the
proposition
is
in
favor
of
the
proposition,
the
board
shall
certify
the
amount
required
for
a
fiscal
year
to
the
county
board
of
supervisors
by
April
15
30
of
the
preceding
fiscal
year.
The
board
of
supervisors
shall
levy
the
amount
certified.
The
amount
shall
be
placed
in
the
public
education
and
recreation
levy
fund
of
the
district
and
shall
be
used
only
for
the
purposes
specified
in
this
chapter
.
Sec.
78.
Section
303.66,
subsection
2,
Code
2023,
is
amended
to
read
as
follows:
2.
Taxes
levied
by
the
board
shall
be
certified
on
or
before
the
first
day
of
March
April
30
to
the
county
auditor
of
each
county
where
any
of
the
property
included
within
the
territorial
limits
of
the
land
use
district
is
located,
and
shall
be
placed
upon
the
tax
list
for
the
current
year.
The
county
treasurer
shall
collect
the
taxes
in
the
same
manner
as
other
taxes.
When
delinquent,
the
taxes
shall
draw
the
same
interest
and
penalties
as
other
taxes.
All
taxes
so
levied
and
collected
shall
be
paid
over
to
the
treasurer
of
the
district.
Sec.
79.
Section
309.22,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
On
or
before
the
fifteenth
day
of
April
May
15
of
each
year
the
board
of
supervisors,
with
the
assistance
of
the
county
engineer,
shall,
subject
to
the
approval
of
the
department,
adopt
a
secondary
road
construction
program
which
shall
include
a
project
accomplishment
list
for
the
next
fiscal
year,
and
a
project
priority
list
for
the
succeeding
four
fiscal
years
based
upon
the
construction
funds,
local
secondary
and
farm-to-market,
estimated
to
be
available
for
the
period.
Subject
to
departmental
approval,
any
project
on
the
approved
priority
list
may
be
advanced
to
and
constructed
in
House
File
718,
p.
42
the
accomplishment
year
and
the
project
accomplishment
list
may
be
revised
due
to
unforeseen
conditions.
Sec.
80.
Section
331.422,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
Subject
to
this
section
and
sections
331.423
through
331.426
or
as
otherwise
provided
by
state
law,
the
board
of
each
county
shall
certify
property
taxes
annually
at
its
March
April
session
to
be
levied
for
county
purposes
as
follows:
Sec.
81.
Section
331.434,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
Annually,
the
board
of
each
county,
subject
to
section
331.403,
subsection
4
,
sections
331.423
through
331.426
,
section
331.433A
,
the
applicable
portions
of
chapter
24,
and
other
applicable
state
law,
shall
prepare
and
adopt
a
budget,
certify
taxes,
and
provide
appropriations
as
follows:
Sec.
82.
Section
331.434,
subsection
3,
Code
2023,
is
amended
to
read
as
follows:
3.
Following,
and
not
until,
adoption
of
the
resolution
under
section
331.433A
,
the
requirements
of
section
24.2A
are
completed,
the
board
shall
set
a
time
and
place
for
a
public
hearing
on
the
budget
before
the
final
certification
date
and
shall
publish
notice
of
the
hearing
not
less
than
ten
nor
more
than
twenty
days
prior
to
the
hearing
in
the
county
newspapers
selected
under
chapter
349
.
A
summary
of
the
proposed
budget
and
a
description
of
the
procedure
for
protesting
the
county
budget
under
section
331.436
,
in
the
form
prescribed
by
the
director
of
the
department
of
management,
shall
be
included
in
the
notice.
Proof
of
publication
of
the
notice
under
this
subsection
3
and
a
copy
of
the
resolution
adopted
under
section
331.433A
shall
be
filed
with
and
preserved
by
the
county
auditor.
A
levy
is
not
valid
unless
and
until
the
notice
is
published
and
the
notice
and
resolution
adopted
under
section
331.433A
are
filed
individual
statements
under
section
24.2A
are
mailed
.
The
department
of
management
shall
prescribe
the
form
for
the
public
hearing
notice
for
use
by
counties.
Sec.
83.
Section
331.434,
subsection
5,
paragraph
a,
Code
2023,
is
amended
to
read
as
follows:
a.
After
the
hearing,
the
board
shall
adopt
by
resolution
a
budget
and
certificate
of
taxes
for
the
next
fiscal
year
House
File
718,
p.
43
and
shall
direct
the
auditor
to
properly
certify
and
file
the
budget
and
certificate
of
taxes
as
adopted.
The
board
shall
not
adopt
a
tax
in
excess
of
the
estimate
published
or
the
applicable
amounts
specified
in
the
resolution
adopted
under
section
331.433A
,
except
a
tax
which
is
approved
by
a
vote
of
the
people,
and
a
greater
tax
than
that
adopted
shall
not
be
levied
or
collected.
A
county
budget
and
certificate
of
taxes
adopted
for
the
following
fiscal
year
becomes
effective
on
the
first
day
of
that
year.
Sec.
84.
Section
331.434,
subsection
7,
Code
2023,
is
amended
to
read
as
follows:
7.
Taxes
levied
by
a
county
whose
budget
is
certified
after
March
31
April
30
shall
be
limited
to
the
prior
year’s
budget
amount.
However,
this
penalty
may
be
waived
by
the
director
of
the
department
of
management
if
the
county
demonstrates
that
the
March
31
deadline
was
missed
because
of
circumstances
beyond
the
control
of
the
county.
Sec.
85.
Section
331.435,
subsection
2,
Code
2023,
is
amended
to
read
as
follows:
2.
The
board
shall
prepare
and
adopt
a
budget
amendment
in
the
same
manner
as
the
original
budget
as
provided
in
section
331.434
,
but
excluding
the
requirements
for
adoption
of
the
resolution
under
section
331.433A
mailing
individual
statements
under
section
24.2A
,
and
the
amendment
is
subject
to
protest
as
provided
in
section
331.436
,
except
that
the
director
of
the
department
of
management
may
by
rule
provide
that
amendments
of
certain
types
or
up
to
certain
amounts
may
be
made
without
public
hearing
and
without
being
subject
to
protest.
A
county
budget
for
the
ensuing
fiscal
year
shall
be
amended
by
May
31
to
allow
time
for
a
protest
hearing
to
be
held
and
a
decision
rendered
before
June
30.
An
amendment
of
a
budget
after
May
31
which
is
properly
appealed
but
without
adequate
time
for
hearing
and
decision
before
June
30
is
void.
Sec.
86.
Section
331.436,
Code
2023,
is
amended
to
read
as
follows:
331.436
Protest.
Protests
to
the
adopted
budget
must
be
made
in
accordance
with
sections
24.27
through
24.32
as
if
the
county
were
the
municipality
under
those
sections
except
that
the
protest
must
House
File
718,
p.
44
be
filed
no
later
than
April
May
10
and
the
number
of
people
necessary
to
file
a
protest
under
this
section
shall
not
be
less
than
one
hundred.
Sec.
87.
Section
347.13,
subsection
12,
Code
2023,
is
amended
to
read
as
follows:
12.
Fix
the
amount
necessary
for
the
improvement
and
maintenance
of
the
hospital
and
for
support
of
ambulance
service
during
the
ensuing
fiscal
year,
and
certify
the
amount
to
the
county
auditor
before
March
15
April
30
of
each
year,
subject
to
any
limitation
in
section
347.7
.
Sec.
88.
Section
358.18,
subsection
2,
as
amended
by
2023
Iowa
Acts,
House
File
541,
section
1,
if
enacted,
is
amended
to
read
as
follows:
2.
All
taxes
thus
levied
by
the
board
of
trustees
shall
be
certified
by
the
clerk
on
or
before
March
15
April
30
to
the
county
auditor
of
each
county
wherein
any
of
the
property
included
within
the
territorial
limits
of
the
sanitary
district
is
located,
and
shall
be
placed
upon
the
tax
list
for
the
current
fiscal
year
by
the
auditor
or
auditors.
The
county
treasurer,
or
treasurers,
of
more
than
one
county,
shall
collect
all
taxes
so
levied
in
the
same
manner
as
other
taxes,
and
when
delinquent
the
taxes
shall
draw
the
same
interest.
All
taxes
levied
and
collected
shall
be
paid
over
by
the
officer
collecting
the
taxes
to
the
treasurer
of
the
sanitary
district.
Sec.
89.
Section
358C.14,
subsection
2,
Code
2023,
is
amended
to
read
as
follows:
2.
All
taxes
thus
levied
by
the
board
shall
be
certified
by
the
clerk
on
or
before
March
1
April
30
to
the
county
auditor
of
each
county
in
which
any
of
the
property
included
within
the
territorial
limits
of
the
district
is
located,
and
shall
be
placed
upon
the
tax
list
for
the
current
fiscal
year
by
the
auditor.
The
county
treasurer
of
more
than
one
county
shall
collect
all
taxes
so
levied
in
the
same
manner
as
other
taxes,
and
when
delinquent
the
taxes
shall
draw
the
same
interest.
All
taxes
levied
and
collected
shall
be
paid
over
by
the
officer
collecting
the
taxes
to
the
treasurer
of
the
district.
Sec.
90.
Section
359.49,
subsections
7
and
9,
Code
2023,
are
amended
to
read
as
follows:
House
File
718,
p.
45
7.
After
the
meeting
on
the
proposed
budget,
the
board
of
trustees
shall
adopt
by
resolution
a
budget
for
at
least
the
next
fiscal
year,
and
the
clerk
shall
certify
the
necessary
tax
levy
for
the
next
fiscal
year
to
the
county
auditor
and
the
county
board
of
supervisors
by
March
15
April
30
.
The
tax
levy
certified
may
be
less
than
but
shall
not
be
more
than
the
amount
estimated
in
the
proposed
budget
submitted
at
the
meeting.
Two
copies
each
of
the
detailed
budget
as
adopted
and
of
the
certified
tax
levy
must
be
transmitted
to
the
county
auditor
by
March
15
April
30
.
9.
Taxes
from
a
township
levy
shall
be
collected
but
not
disbursed
by
the
county
to
a
township
until
copies
of
the
township
budget
are
transmitted
to
the
county
auditor
as
required
in
subsection
7
.
If
a
township
fails
to
certify
property
taxes
by
March
15
April
30
,
the
amount
of
taxes
collected
by
the
county
for
the
township
shall
be
the
amount
collected
for
the
township
in
the
previous
fiscal
year
to
the
extent
that
it
does
not
exceed
the
applicable
levy
rate
limits
in
this
chapter
.
However,
that
amount
may
not
exceed
the
amount
the
township
could
collect
based
on
property
assessments
for
the
fiscal
year
for
which
the
township
failed
to
certify
property
taxes.
Sec.
91.
Section
384.2,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
Except
as
otherwise
provided
for
special
charter
cities,
a
city’s
fiscal
year
shall
be
as
provided
in
section
24.2,
subsection
3
.
All
city
property
taxes
must
be
certified
by
a
city
to
the
county
auditor
on
or
before
March
31
April
30
of
each
year,
unless
otherwise
provided
by
state
law.
However,
municipal
utilities,
if
not
supported
by
taxation
or
the
proceeds
of
outstanding
indebtedness
payable
from
taxes
may,
with
the
council’s
consent,
choose
to
operate
on
a
fiscal
year
which
is
the
calendar
year.
The
receipt
by
the
utility
of
payments
from
other
governmental
funds
for
public
fire
protection,
street
lighting,
or
other
public
use
of
the
utility’s
services
shall
not
be
deemed
support
by
taxation.
After
notice
and
hearing
in
the
same
manner
as
required
for
the
city’s
regular
budget
under
section
384.16
,
the
utility
budget
must
be
approved
by
resolution
of
the
council
not
later
than
House
File
718,
p.
46
twenty
days
prior
to
the
beginning
of
the
calendar
year
for
which
the
budget
applies.
Sec.
92.
Section
384.16,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
Annually,
a
city
that
has
satisfied
the
requirements
of
section
384.15A
and
section
384.22,
subsection
3
,
and
the
applicable
portions
of
chapter
24,
shall
prepare
and
adopt
a
budget,
and
shall
certify
taxes
as
follows:
Sec.
93.
Section
384.16,
subsections
3,
5,
and
6,
Code
2023,
are
amended
to
read
as
follows:
3.
Following,
and
not
until,
adoption
of
the
resolution
under
section
384.15A
,
requirements
of
section
24.2A
are
completed,
the
council
shall
set
a
time
and
place
for
public
hearing
on
the
budget
before
the
final
certification
date
and
shall
publish
notice
of
the
hearing
not
less
than
ten
nor
more
than
twenty
days
before
the
hearing
in
a
newspaper
published
at
least
once
weekly
and
having
general
circulation
in
the
city.
However,
if
the
city
has
a
population
of
two
hundred
or
less,
publication
may
be
made
by
posting
in
three
public
places
in
the
city.
A
summary
of
the
proposed
budget
and
a
description
of
the
procedure
for
protesting
the
city
budget
under
section
384.19
,
in
the
form
prescribed
by
the
director
of
the
department
of
management,
shall
be
included
in
the
notice.
Proof
of
publication
of
the
notice
under
this
subsection
3
and
a
copy
of
the
resolution
adopted
under
section
384.15A
must
be
filed
with
the
county
auditor.
The
department
of
management
shall
prescribe
the
form
for
the
public
hearing
notice
for
use
by
cities.
5.
After
the
hearing,
the
council
shall
adopt
by
resolution
a
budget
for
at
least
the
next
fiscal
year,
and
the
clerk
shall
certify
the
necessary
tax
levy
for
the
next
fiscal
year
to
the
county
auditor
and
the
county
board
of
supervisors.
The
tax
levy
certified
may
be
less
than
but
not
more
than
the
amount
estimated
in
the
proposed
budget
submitted
at
the
final
hearing
or
the
applicable
amount
specified
in
the
resolution
adopted
under
section
384.15A
,
unless
an
additional
tax
levy
is
approved
at
a
city
election.
Two
copies
each
of
the
detailed
budget
as
adopted
and
of
the
tax
certificate
must
be
transmitted
to
the
county
auditor,
who
shall
complete
the
House
File
718,
p.
47
certificates
and
transmit
a
copy
of
each
to
the
department
of
management.
6.
Taxes
levied
by
a
city
whose
budget
is
certified
after
March
31
April
30
shall
be
limited
to
the
prior
year’s
budget
amount.
However,
this
penalty
may
be
waived
by
the
director
of
the
department
of
management
if
the
city
demonstrates
that
the
March
31
deadline
was
missed
because
of
circumstances
beyond
the
control
of
the
city.
Sec.
94.
Section
384.17,
Code
2023,
is
amended
to
read
as
follows:
384.17
Levy
by
county.
At
the
time
required
by
law,
the
county
board
of
supervisors
shall
levy
the
taxes
necessary
for
each
city
fund
for
the
following
fiscal
year.
The
levy
must
be
as
shown
in
the
adopted
city
budget
and
as
certified
by
the
clerk,
subject
to
any
changes
made
after
a
protest
hearing,
and
any
additional
tax
rates
approved
at
a
city
election.
A
city
levy
is
not
valid
until
proof
of
publication
or
posting
of
notice
of
a
budget
hearing
under
section
384.16,
subsection
3
,
and
the
notice
and
resolution
adopted
under
section
384.15A
are
is
filed
with
the
county
auditor
and
individual
statements
are
mailed
under
section
24.2A
.
Sec.
95.
Section
384.18,
subsection
2,
Code
2023,
is
amended
to
read
as
follows:
2.
A
budget
amendment
must
be
prepared
and
adopted
in
the
same
manner
as
the
original
budget,
as
provided
in
section
384.16
,
excluding
the
requirement
for
the
mailing
of
individual
statements
under
section
24.2A,
and
is
subject
to
protest
as
provided
in
section
384.19
,
except
that
the
committee
may
by
rule
provide
that
amendments
of
certain
types
or
up
to
certain
amounts
may
be
made
without
public
hearing
and
without
being
subject
to
protest.
A
city
budget
shall
be
amended
by
May
31
of
the
current
fiscal
year
to
allow
time
for
a
protest
hearing
to
be
held
and
a
decision
rendered
before
June
30.
The
amendment
of
a
budget
after
May
31,
which
is
properly
appealed
but
without
adequate
time
for
hearing
and
decision
before
June
30
is
void.
Sec.
96.
REPEAL.
Sections
331.433A
and
384.15A,
Code
2023,
are
repealed.
House
File
718,
p.
48
Sec.
97.
IMPLEMENTATION.
Section
25B.2,
subsection
3,
shall
not
apply
to
this
division
of
this
Act.
Sec.
98.
APPLICABILITY.
This
division
of
this
Act
applies
to
political
subdivision
budgets
for
fiscal
years
beginning
on
or
after
July
1,
2024.
DIVISION
XI
DRIVER’S
LICENSES
AND
NONOPERATOR’S
IDENTIFICATION
CARDS
Sec.
99.
Section
321M.9,
subsection
1,
paragraph
a,
Code
2023,
is
amended
by
adding
the
following
new
subparagraph:
NEW
SUBPARAGRAPH
.
(4)
The
ten-dollar
convenience
fee
collected
pursuant
to
subsection
1A.
Sec.
100.
Section
321M.9,
Code
2023,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
1A.
Convenience
fee.
A
county
authorized
to
issue
driver’s
licenses
under
this
chapter
may
charge,
in
addition
to
any
other
fee
imposed
by
law,
a
convenience
fee
for
the
issuance
or
renewal
of
a
driver’s
license
or
nonoperator’s
identification
card
to
a
person
who
is
not
a
resident
of
the
county,
unless
that
person
pays
property
tax
to
the
county
and
provides
proof
of
payment
such
as
a
receipt
as
provided
in
section
445.5,
subsection
6,
or
another
form
of
proof
as
determined
by
the
county.
The
convenience
fee
shall
be
ten
dollars.
DIVISION
XII
WRITING
FEES
Sec.
101.
Section
321G.27,
subsection
1,
paragraphs
a,
b,
and
c,
Code
2023,
are
amended
by
striking
the
paragraphs.
Sec.
102.
Section
321G.27,
subsection
1,
Code
2023,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0d.
The
county
recorder
shall
collect
a
writing
fee
of
two
dollars
for
each
privilege
under
this
chapter.
Sec.
103.
Section
321G.29,
subsection
3,
Code
2023,
is
amended
to
read
as
follows:
3.
An
owner
of
a
snowmobile
shall
apply
to
the
county
recorder
for
issuance
of
a
certificate
of
title
within
thirty
days
after
acquisition.
The
application
shall
be
on
forms
the
department
prescribes
and
accompanied
by
the
required
fee
specified
in
section
321G.30
and
the
writing
fee
specified
in
House
File
718,
p.
49
section
321G.27
.
The
application
shall
include
a
certification
signed
in
writing
containing
substantially
the
representation
that
statements
made
are
true
and
correct
to
the
best
of
the
applicant’s
knowledge,
information,
and
belief,
under
penalty
of
perjury.
The
application
shall
contain
the
date
of
sale
and
gross
price
of
the
snowmobile
or
the
fair
market
value
if
no
sale
immediately
preceded
the
transfer
and
any
additional
information
the
department
requires.
If
the
application
is
made
for
a
snowmobile
last
previously
registered
or
titled
in
another
state
or
foreign
country,
the
application
shall
contain
this
information
and
any
other
information
the
department
requires.
Sec.
104.
Section
321G.31,
Code
2023,
is
amended
to
read
as
follows:
321G.31
Transfer
or
repossession
by
operation
of
law.
1.
If
ownership
of
a
snowmobile
is
transferred
by
operation
of
law,
such
as
by
inheritance,
order
in
bankruptcy,
insolvency,
replevin,
or
execution
sale,
the
transferee,
within
thirty
days
after
acquiring
the
right
to
possession
of
the
snowmobile,
shall
mail
or
deliver
to
the
county
recorder
of
the
transferee’s
county
of
residence
satisfactory
proof
of
ownership
as
the
county
recorder
requires,
together
with
an
application
for
a
new
certificate
of
title,
and
the
required
fee
,
plus
the
writing
fee
specified
in
section
321G.27
.
However,
if
the
transferee
is
the
surviving
spouse
of
the
deceased
owner,
the
county
recorder
shall
waive
the
required
fee
fees
.
2.
If
a
lienholder
repossesses
a
snowmobile
by
operation
of
law
and
holds
it
for
resale,
the
lienholder
shall
secure
a
new
certificate
of
title
and
shall
pay
the
required
fee
,
plus
the
writing
fee
specified
in
section
321G.27
.
Sec.
105.
Section
321G.32,
subsection
1,
Code
2023,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
c.
The
application
shall
be
accompanied
by
the
writing
fee
specified
in
section
321G.27.
Sec.
106.
Section
321I.29,
subsection
1,
paragraphs
a,
b,
and
c,
Code
2023,
are
amended
by
striking
the
paragraphs.
Sec.
107.
Section
321I.29,
subsection
1,
Code
2023,
is
amended
by
adding
the
following
new
paragraph:
House
File
718,
p.
50
NEW
PARAGRAPH
.
0d.
The
county
recorder
shall
collect
a
writing
fee
of
two
dollars
for
each
privilege
under
this
chapter.
Sec.
108.
Section
321I.31,
subsection
3,
Code
2023,
is
amended
to
read
as
follows:
3.
An
owner
of
an
all-terrain
vehicle
shall
apply
to
the
county
recorder
for
issuance
of
a
certificate
of
title
within
thirty
days
after
acquisition.
The
application
shall
be
on
forms
the
department
prescribes
and
accompanied
by
the
required
fee
specified
in
section
321I.32
and
the
writing
fee
specified
in
section
321I.29
.
The
application
shall
include
a
certification
signed
in
writing
containing
substantially
the
representation
that
statements
made
are
true
and
correct
to
the
best
of
the
applicant’s
knowledge,
information,
and
belief,
under
penalty
of
perjury.
The
application
shall
contain
the
date
of
sale
and
gross
price
of
the
all-terrain
vehicle
or
the
fair
market
value
if
no
sale
immediately
preceded
the
transfer
and
any
additional
information
the
department
requires.
If
the
application
is
made
for
an
all-terrain
vehicle
last
previously
registered
or
titled
in
another
state
or
foreign
country,
the
application
shall
contain
this
information
and
any
other
information
the
department
requires.
Sec.
109.
Section
321I.33,
Code
2023,
is
amended
to
read
as
follows:
321I.33
Transfer
or
repossession
by
operation
of
law.
1.
If
ownership
of
an
all-terrain
vehicle
is
transferred
by
operation
of
law,
such
as
by
inheritance,
order
in
bankruptcy,
insolvency,
replevin,
or
execution
sale,
the
transferee,
within
thirty
days
after
acquiring
the
right
to
possession
of
the
all-terrain
vehicle,
shall
mail
or
deliver
to
the
county
recorder
of
the
transferee’s
county
of
residence
satisfactory
proof
of
ownership
as
the
county
recorder
requires,
together
with
an
application
for
a
new
certificate
of
title,
and
the
required
fee
,
plus
the
writing
fee
specified
in
section
321I.29
.
However,
if
the
transferee
is
the
surviving
spouse
of
the
deceased
owner,
the
county
recorder
shall
waive
the
required
fee
fees
.
2.
If
a
lienholder
repossesses
an
all-terrain
vehicle
by
operation
of
law
and
holds
it
for
resale,
the
lienholder
shall
House
File
718,
p.
51
secure
a
new
certificate
of
title
and
shall
pay
the
required
fee
,
plus
the
writing
fee
specified
in
section
321I.29
.
Sec.
110.
Section
321I.34,
subsection
1,
Code
2023,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
c.
The
application
shall
be
accompanied
by
the
writing
fee
specified
in
section
321I.29.
Sec.
111.
Section
462A.53,
Code
2023,
is
amended
to
read
as
follows:
462A.53
Amount
of
writing
fees.
A
writing
fee
of
one
dollar
and
twenty-five
cents
two
dollars
for
each
privilege
shall
be
collected
by
the
county
recorder.
Sec.
112.
Section
462A.77,
subsection
4,
Code
2023,
is
amended
to
read
as
follows:
4.
Every
owner
of
a
vessel
subject
to
titling
under
this
chapter
shall
apply
to
the
county
recorder
for
issuance
of
a
certificate
of
title
for
the
vessel
within
thirty
days
after
acquisition.
The
application
shall
be
on
forms
the
department
prescribes,
and
accompanied
by
the
required
fee
specified
in
section
462A.78
and
the
writing
fee
specified
in
section
462A.53
.
The
application
shall
be
signed
and
shall
include
a
certification
signed
in
writing
containing
substantially
the
representation
that
statements
made
are
true
and
correct
to
the
best
of
the
applicant’s
knowledge,
information,
and
belief,
under
penalty
of
perjury.
The
application
shall
contain
the
date
of
sale
and
gross
price
of
the
vessel
or
the
fair
market
value
if
no
sale
immediately
preceded
the
transfer,
and
any
additional
information
the
department
requires.
If
the
application
is
made
for
a
vessel
last
previously
registered
or
titled
in
another
state
or
foreign
country,
it
shall
contain
this
information
and
any
other
information
the
department
requires.
Sec.
113.
Section
462A.82,
subsections
1
and
2,
Code
2023,
are
amended
to
read
as
follows:
1.
If
ownership
of
a
vessel
is
transferred
by
operation
of
law,
such
as
by
inheritance,
order
in
bankruptcy,
insolvency,
replevin,
execution
sale,
or
in
compliance
with
section
578A.7
,
the
transferee,
within
thirty
days
after
acquiring
the
right
to
possession
of
the
vessel
by
operation
of
law,
shall
mail
or
deliver
to
the
county
recorder
satisfactory
proof
of
ownership
House
File
718,
p.
52
as
the
county
recorder
requires,
together
with
an
application
for
a
new
certificate
of
title,
and
the
required
fee
,
plus
the
writing
fee
specified
in
section
462A.53
.
However,
if
the
transferee
is
the
surviving
spouse
of
the
deceased
owner,
the
county
recorder
shall
waive
the
required
fee
fees
.
A
title
tax
is
not
required
on
these
transactions.
2.
If
a
lienholder
repossesses
a
vessel
by
operation
of
law
and
holds
it
for
resale,
the
lienholder
shall
secure
a
new
certificate
of
title
and
shall
pay
the
required
fee
,
plus
the
writing
fee
specified
in
section
462A.53
.
Sec.
114.
Section
462A.84,
subsection
1,
Code
2023,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
c.
The
application
shall
be
accompanied
by
the
writing
fee
specified
in
section
462A.53.
DIVISION
XIII
BOND
ELECTIONS
Sec.
115.
Section
28E.16,
Code
2023,
is
amended
to
read
as
follows:
28E.16
Election
for
bonds.
When
bonds
which
require
a
vote
of
the
people
are
to
be
issued
for
financing
joint
facilities
of
a
county
and
one
or
more
cities
within
the
county,
pursuant
to
an
agreement
made
under
the
authority
of
this
chapter
,
or
pursuant
to
other
provisions
of
law,
the
board
of
supervisors
and
the
council
of
each
city
shall
arrange
for
a
single
election
on
the
question
of
issuing
the
bonds,
but
if
the
county
and
the
cities
are
proposing
to
make
separate
bond
issues,
the
ballot
shall
contain
separate
questions,
one
to
be
voted
upon
by
all
voters
of
the
county,
and
one
or
more
to
be
voted
upon
only
by
the
voters
of
the
city
which
is
to
make
a
separate
bond
issue.
All
elections
on
the
question
of
issuing
the
bonds
shall
be
held
on
the
date
specified
in
section
39.2,
subsection
4,
paragraph
“d”
.
Sec.
116.
Section
39.2,
subsection
4,
Code
2023,
is
amended
to
read
as
follows:
4.
Unless
otherwise
provided
by
law,
special
elections
on
public
measures
are
limited
to
the
following
dates:
a.
For
Except
as
provided
in
paragraph
“d”
,
for
a
county,
in
an
odd-numbered
year,
the
first
Tuesday
in
March,
the
second
Tuesday
in
September,
or
the
first
Tuesday
after
the
first
House
File
718,
p.
53
Monday
in
November.
For
a
county,
in
an
even-numbered
year,
the
first
Tuesday
in
March,
the
second
Tuesday
in
September,
or
the
first
Tuesday
after
the
first
Monday
in
November.
b.
For
Except
as
provided
in
paragraph
“d”
,
for
a
city,
in
an
odd-numbered
year,
the
first
Tuesday
in
March,
the
second
Tuesday
in
September,
or
the
first
Tuesday
after
the
first
Monday
in
November.
For
a
city,
in
an
even-numbered
year,
the
first
Tuesday
in
March
or
the
second
Tuesday
in
September.
c.
For
Except
as
provided
in
paragraph
“d”
,
for
a
school
district
or
merged
area,
in
the
odd-numbered
year,
the
first
Tuesday
in
March,
the
second
Tuesday
in
September,
or
the
first
Tuesday
after
the
first
Monday
in
November.
For
a
school
district
or
merged
area,
in
the
even-numbered
year,
the
first
Tuesday
in
March,
or
the
second
Tuesday
in
September.
d.
For
any
political
subdivision
of
this
state,
if
the
special
election
is
in
whole
or
in
part
for
the
question
of
issuing
bonds
or
other
indebtedness,
the
first
Tuesday
after
the
first
Monday
in
November.
Sec.
117.
NEW
SECTION
.
39.5
Notice
of
bond
election.
In
addition
to
any
other
notice
related
to
the
election
required
by
law
to
be
published,
posted,
or
provided,
if
the
election
is
subject
to
section
39.2,
subsection
4,
paragraph
“d”
,
the
commissioner
shall
not
less
than
ten
nor
more
than
twenty
days
before
the
day
of
each
election
mail
to
each
registered
voter
of
the
applicable
jurisdiction
a
notice
of
the
election
that
includes
the
full
text
of
the
public
measure
to
be
voted
upon
at
the
election.
Sec.
118.
Section
75.1,
subsection
1,
paragraph
a,
Code
2023,
is
amended
to
read
as
follows:
a.
When
a
proposition
to
authorize
an
issuance
of
bonds
by
a
county,
township,
school
corporation,
city,
or
by
any
local
board
or
commission,
is
submitted
to
the
electors,
such
proposition
shall
not
be
deemed
carried
or
adopted,
anything
in
the
statutes
to
the
contrary
notwithstanding,
unless
the
vote
in
favor
of
such
authorization
is
equal
to
at
least
sixty
percent
of
the
total
vote
cast
for
and
against
said
proposition
at
said
election.
All
elections
on
such
proposition
shall
be
held
on
the
date
specified
in
section
39.2,
subsection
4,
paragraph
“d”
.
House
File
718,
p.
54
Sec.
119.
Section
75.1,
subsection
2,
Code
2023,
is
amended
by
striking
the
subsection.
Sec.
120.
Section
279.39,
Code
2023,
is
amended
to
read
as
follows:
279.39
School
buildings.
The
board
of
any
school
corporation
shall
establish
attendance
centers
and
provide
suitable
buildings
for
each
school
in
the
district
and
may
at
the
regular
or
a
special
meeting
resolve
to
submit
to
the
registered
voters
of
the
district
at
an
election
held
on
a
date
specified
in
section
39.2,
subsection
4
,
paragraph
“c”
,
the
question
of
voting
a
tax
or
authorizing
the
board
to
issue
bonds,
or
both.
Sec.
121.
Section
296.3,
Code
2023,
is
amended
to
read
as
follows:
296.3
Election
called.
Within
ten
days
of
receipt
of
a
petition
filed
under
section
296.2
,
the
president
of
the
board
of
directors
shall
call
a
meeting
of
the
board.
The
meeting
shall
be
held
within
thirty
days
after
the
petition
was
received.
At
the
meeting,
the
board
shall
call
the
election,
fixing
the
time
of
the
election
,
which
may
be
at
the
time
and
place
of
holding
the
regular
school
election
as
required
by
section
39.2,
subsection
4,
paragraph
“d”
.
However,
if
the
board
determines
by
unanimous
vote
that
the
proposition
or
propositions
requested
by
a
petition
to
be
submitted
at
an
election
are
grossly
unrealistic
or
contrary
to
the
needs
of
the
school
district,
no
election
shall
be
called.
If
more
than
one
petition
has
been
received
by
the
time
the
board
meets
to
consider
the
petition
triggering
the
meeting,
the
board
shall
act
upon
the
petitions
in
the
order
they
were
received
at
the
meeting
called
to
consider
the
initial
petition.
The
decision
of
the
board
may
be
appealed
to
the
state
board
of
education
as
provided
in
chapter
290
.
The
president
shall
notify
the
county
commissioner
of
elections
of
the
time
of
the
election.
Sec.
122.
Section
298.21,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
The
board
of
directors
of
any
school
corporation
when
authorized
by
the
voters
at
an
election
held
on
a
date
specified
in
section
39.2,
subsection
4
,
paragraph
“c”
“d”
,
House
File
718,
p.
55
may
issue
the
negotiable,
interest-bearing
school
bonds
of
the
corporation
for
borrowing
money
for
any
or
all
of
the
following
purposes:
Sec.
123.
Section
331.442,
subsection
3,
Code
2023,
is
amended
to
read
as
follows:
3.
a.
All
elections
held
pursuant
to
this
section
shall
be
held
on
the
date
specified
in
section
39.2,
subsection
4,
paragraph
“d”
.
b.
Notice
of
the
election
shall
be
given
by
publication
as
specified
in
section
331.305
.
At
the
election
the
ballot
used
for
the
submission
of
the
proposition
shall
be
in
substantially
the
form
for
submitting
special
questions
at
general
elections.
Sec.
124.
Section
346.27,
subsection
10,
paragraph
a,
Code
2023,
is
amended
to
read
as
follows:
a.
After
the
incorporation
of
an
authority,
and
before
the
sale
of
any
issue
of
revenue
bonds,
except
refunding
bonds,
the
authority
shall
submit
to
the
voters
the
question
of
whether
the
authority
shall
issue
and
sell
revenue
bonds.
The
ballot
shall
state
the
amount
of
the
bonds
and
the
purposes
for
which
the
authority
is
incorporated.
All
registered
voters
of
the
county
shall
be
entitled
to
vote
on
the
question.
The
question
may
shall
be
submitted
at
an
election
held
on
a
the
date
specified
in
section
39.2,
subsection
4
,
paragraph
“a”
or
“b”
,
as
applicable
“d”
.
An
affirmative
vote
of
a
majority
of
the
votes
cast
on
the
question
is
required
to
authorize
the
issuance
and
sale
of
revenue
bonds.
Sec.
125.
Section
357C.10,
Code
2023,
is
amended
to
read
as
follows:
357C.10
Bonds
in
anticipation
of
revenue.
Benefited
street
lighting
districts
may
anticipate
the
collection
of
taxes
by
the
levy
herein
provided,
and
to
carry
out
the
purposes
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
equal
installments,
with
the
rate
of
interest
thereon
not
exceeding
that
permitted
by
chapter
74A
.
No
indebtedness
shall
be
incurred
under
this
chapter
until
authorized
by
an
election.
Such
election
shall
be
held
and
notice
given
in
the
same
manner
as
the
election
provided
herein
for
the
authorization
of
a
tax
levy,
and
the
same
sixty
percent
vote
shall
be
necessary
to
authorize
indebtedness.
Both
House
File
718,
p.
56
Subject
to
section
39.2,
subsection
4,
both
propositions
may
be
submitted
to
the
voters
in
the
same
election.
Sec.
126.
Section
357D.11,
Code
2023,
is
amended
to
read
as
follows:
357D.11
Bonds
in
anticipation
of
revenue.
A
district
may
anticipate
the
collection
of
taxes
by
the
levy
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
equal
installments
with
the
rate
of
interest
not
exceeding
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
incurred
under
this
chapter
until
authorized
by
an
election.
The
election
shall
be
held
and
notice
given
in
the
same
manner
as
provided
in
section
357D.8
,
and
the
same
sixty
percent
vote
shall
be
necessary
to
authorize
indebtedness.
Both
Subject
to
section
39.2,
subsection
4,
both
propositions
may
be
submitted
to
the
voters
at
the
same
election.
Sec.
127.
Section
357E.11,
Code
2023,
is
amended
to
read
as
follows:
357E.11
Bonds
in
anticipation
of
revenue.
A
district,
other
than
a
combined
district,
may
anticipate
the
collection
of
taxes
by
the
levy
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
of
this
chapter
may
issue
bonds
payable
in
not
more
than
twenty
equal
installments
with
the
rate
of
interest
not
exceeding
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
incurred
under
this
section
until
authorized
by
an
election.
The
election
shall
be
held
and
notice
given
in
the
same
manner
as
provided
in
section
357E.8
,
and
the
same
majority
vote
is
necessary
to
authorize
indebtedness.
Both
Subject
to
section
39.2,
subsection
4,
both
propositions
may
be
submitted
to
the
voters
at
the
same
election.
Sec.
128.
Section
357E.11A,
subsection
3,
Code
2023,
is
amended
to
read
as
follows:
3.
Except
for
the
issuance
of
refunding
bonds,
an
indebtedness
shall
not
be
incurred
under
this
section
until
authorized
by
an
election.
The
election
shall
be
held
and
notice
given
in
the
same
manner
as
provided
in
section
357E.8
,
except
that
a
proposition
to
authorize
indebtedness
is
approved
if
sixty
percent
of
those
voting
on
the
proposition
House
File
718,
p.
57
vote
in
favor
of
the
proposition.
A
Subject
to
section
39.2,
subsection
4,
a
proposition
for
the
authorization
of
indebtedness
may
be
submitted
to
the
voters
at
the
same
election
as
the
election
under
section
357E.8
.
Sec.
129.
Section
357F.11,
Code
2023,
is
amended
to
read
as
follows:
357F.11
Bonds
in
anticipation
of
revenue.
A
district
may
anticipate
the
collection
of
taxes
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
equal
installments
with
the
rate
of
interest
not
exceeding
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
incurred
under
this
chapter
until
authorized
by
an
election.
The
election
shall
be
held
and
notice
given
in
the
same
manner
as
provided
in
section
357F.8
,
and
a
sixty
percent
vote
shall
be
necessary
to
authorize
indebtedness.
Both
Subject
to
section
39.2,
subsection
4,
both
propositions
may
be
submitted
to
the
voters
at
the
same
election.
Sec.
130.
Section
357G.11,
Code
2023,
is
amended
to
read
as
follows:
357G.11
Bonds
in
anticipation
of
revenue.
A
district
may
anticipate
the
collection
of
taxes
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
equal
installments
with
the
rate
of
interest
not
exceeding
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
incurred
under
this
chapter
until
authorized
by
an
election.
The
election
shall
be
held
and
notice
given
in
the
same
manner
as
provided
in
section
357G.8
,
and
a
sixty
percent
vote
shall
be
necessary
to
authorize
indebtedness.
Both
Subject
to
section
39.2,
subsection
4,
both
propositions
may
be
submitted
to
the
voters
at
the
same
election.
Sec.
131.
Section
357I.12,
Code
2023,
is
amended
to
read
as
follows:
357I.12
Bonds
in
anticipation
of
revenue.
A
district
may
anticipate
the
collection
of
taxes
by
the
levy
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
equal
installments
with
the
rate
of
interest
not
exceeding
House
File
718,
p.
58
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
incurred
under
this
chapter
until
authorized
by
an
election.
The
election
shall
be
held
and
notice
given
in
the
same
manner
as
provided
in
section
357I.8
,
and
the
same
sixty
percent
vote
shall
be
necessary
to
authorize
indebtedness.
Both
Subject
to
section
39.2,
subsection
4,
both
propositions
may
be
submitted
to
the
voters
at
the
same
election.
Sec.
132.
Section
384.26,
subsections
2
and
3,
Code
2023,
are
amended
to
read
as
follows:
2.
Before
the
council
may
institute
proceedings
for
the
issuance
of
bonds
for
a
general
corporate
purpose,
it
shall
call
a
special
city
election
to
vote
upon
the
question
of
issuing
the
bonds.
At
the
election
the
proposition
must
be
submitted
in
the
following
form:
Shall
the
............
(insert
the
name
of
the
city)
issue
its
bonds
in
an
amount
not
exceeding
the
amount
of
$
....
for
the
purpose
of
..........
?
3.
a.
All
elections
held
pursuant
to
this
section
shall
be
held
on
the
date
specified
in
section
39.2,
subsection
4,
paragraph
“d”
.
b.
Notice
of
the
election
must
be
given
by
publication
as
required
by
section
49.53
in
a
newspaper
of
general
circulation
in
the
city.
At
the
election
the
ballot
used
for
the
submission
of
the
proposition
must
be
in
substantially
the
form
for
submitting
special
questions
at
general
elections.
Sec.
133.
Section
394.2,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
It
shall
not
be
necessary
to
submit
to
the
voters
the
proposition
of
issuing
bonds
for
refunding
purposes,
but
prior
to
the
issuance
of
bonds
for
other
purposes
the
council
shall
submit
to
the
voters
of
the
city
at
a
general
election
or
a
regular
city
election
on
the
date
specified
in
section
39.2,
subsection
4,
paragraph
“d”
,
the
proposition
of
issuing
the
bonds.
Notice
of
the
election
on
the
proposition
of
issuing
bonds
shall
be
published
as
required
by
section
49.53
.
The
notice
shall
also
state
whether
or
not
an
admission
fee
is
to
be
charged
by
the
zoo
or
zoological
gardens.
Sec.
134.
Section
423F.4,
subsection
2,
paragraph
b,
Code
2023,
is
amended
to
read
as
follows:
House
File
718,
p.
59
b.
For
bonds
subject
to
the
requirements
of
paragraph
“a”
,
if
at
any
time
prior
to
the
fifteenth
day
following
the
hearing,
the
secretary
of
the
board
of
directors
receives
a
petition
containing
the
required
number
of
signatures
and
asking
that
the
question
of
the
issuance
of
such
bonds
be
submitted
to
the
voters
of
the
school
district,
the
board
shall
either
rescind
its
adoption
of
the
resolution
or
direct
the
county
commissioner
of
elections
to
submit
the
question
to
the
registered
voters
of
the
school
district
at
an
election
held
on
a
the
date
specified
in
section
39.2,
subsection
4
,
paragraph
“c”
“d”
.
The
petition
must
be
signed
by
eligible
electors
equal
in
number
to
not
less
than
one
hundred
or
thirty
percent
of
the
number
of
voters
at
the
last
preceding
election
of
school
officials
under
section
277.1
,
whichever
is
greater.
If
the
board
submits
the
question
at
an
election
and
a
majority
of
those
voting
on
the
question
favors
issuance
of
the
bonds,
the
board
shall
be
authorized
to
issue
the
bonds.
Sec.
135.
IMPLEMENTATION
OF
ACT.
Section
25B.2,
subsection
3,
shall
not
apply
to
this
division
of
this
Act.
Sec.
136.
APPLICABILITY.
This
division
of
this
Act
applies
July
1,
2023,
for
elections
on
propositions
relating
to
the
issuing
of
bonds
or
other
indebtedness
occurring
on
or
after
that
date.
DIVISION
XIV
COUNTY
AND
CITY
FINANCING
Sec.
137.
Section
8.6,
Code
2023,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
17.
County
and
city
bond
issuance.
To
annually
prepare
and
file
with
the
general
assembly
by
December
1
a
report
specifying
the
updated
population
thresholds
as
adjusted
under
section
331.442,
subsection
5,
and
section
384.26,
subsection
5,
and
detailing
the
use
of
the
bond
issuance
procedures
under
section
331.442,
subsection
5,
and
section
384.26,
subsection
5,
including
the
usage
of
such
procedures
by
counties
and
cities
based
on
the
population-based
limitations
and
the
amount
of
bonds
issued
for
each
such
usage.
Sec.
138.
Section
331.301,
subsection
10,
paragraph
e,
subparagraph
(1),
Code
2023,
is
amended
to
read
as
follows:
(1)
(a)
The
board
must
follow
substantially
the
House
File
718,
p.
60
authorization
procedures
of
section
331.443
to
authorize
a
lease
or
lease-purchase
contract
for
personal
property
which
is
payable
from
the
general
fund.
The
board
must
follow
substantially
the
authorization
procedures
of
section
331.443
to
authorize
a
lease
or
lease-purchase
contract
for
real
property
which
is
payable
from
the
general
fund
if
the
principal
amount
of
the
lease-purchase
contract
does
not
exceed
the
following
limits:
(i)
Four
Five
hundred
twenty
thousand
dollars
in
a
county
having
a
population
of
twenty-five
thousand
or
less.
(ii)
Five
Six
hundred
fifty
thousand
dollars
in
a
county
having
a
population
of
more
than
twenty-five
thousand
but
not
more
than
fifty
thousand.
(iii)
Six
Seven
hundred
eighty
thousand
dollars
in
a
county
having
a
population
of
more
than
fifty
thousand
but
not
more
than
one
hundred
thousand.
(iv)
Eight
hundred
One
million
forty
thousand
dollars
in
a
county
having
a
population
of
more
than
one
hundred
thousand
but
not
more
than
two
hundred
thousand.
(v)
One
million
three
hundred
thousand
dollars
in
a
county
having
a
population
of
more
than
two
hundred
thousand.
(b)
However,
if
the
principal
amount
of
a
lease
or
lease-purchase
contract
pursuant
to
this
subparagraph
(1)
is
less
than
twenty-five
thirty-two
thousand
five
hundred
dollars,
the
board
may
authorize
the
lease
or
lease-purchase
contract
without
following
the
authorization
procedures
of
section
331.443
.
Sec.
139.
Section
331.402,
subsection
3,
paragraph
d,
subparagraph
(1),
subparagraph
divisions
(a),
(b),
(c),
(d),
and
(e),
Code
2023,
are
amended
to
read
as
follows:
(a)
Four
Five
hundred
twenty
thousand
dollars
in
a
county
having
a
population
of
twenty-five
thousand
or
less.
(b)
Five
Six
hundred
fifty
thousand
dollars
in
a
county
having
a
population
of
more
than
twenty-five
thousand
but
not
more
than
fifty
thousand.
(c)
Six
Seven
hundred
eighty
thousand
dollars
in
a
county
having
a
population
of
more
than
fifty
thousand
but
not
more
than
one
hundred
thousand.
(d)
Eight
hundred
One
million
forty
thousand
dollars
in
a
House
File
718,
p.
61
county
having
a
population
of
more
than
one
hundred
thousand
but
not
more
than
two
hundred
thousand.
(e)
One
million
three
hundred
thousand
dollars
in
a
county
having
a
population
of
more
than
two
hundred
thousand.
Sec.
140.
Section
331.403,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
Not
later
than
December
1
of
each
year
on
forms
and
pursuant
to
instructions
prescribed
by
the
department
of
management,
a
county
shall
prepare
an
annual
financial
report
showing
for
each
county
fund
the
financial
condition
as
of
June
30
and
the
results
of
operations
for
the
year
then
ended.
Copies
of
the
report
shall
be
maintained
as
a
public
record
at
the
auditor’s
office
and
shall
be
filed
with
the
director
of
the
department
of
management
and
with
the
auditor
of
state
by
December
1.
A
summary
of
the
report,
in
a
form
prescribed
by
the
director,
shall
be
published
by
each
county
not
later
than
December
1
of
each
year
in
one
or
more
newspapers
which
meet
the
requirements
of
section
618.14
.
Beginning
with
the
annual
financial
report
filed
by
December
1,
2025,
each
report
shall
include
a
list
of
bonds,
notes,
or
other
obligations
issued
by
the
county
during
the
most
recently
completed
fiscal
year,
and
the
applicable
lists
for
other
fiscal
years
beginning
on
or
after
July
1,
2024,
for
which
obligations
remain
unpaid,
payable
from
any
source,
including
the
amount
of
the
issuance,
the
project
or
purpose
of
the
issuance,
whether
the
issuance
was
approved
at
election,
eligible
to
be
subject
to
a
petition
for
an
election,
or
was
exempt
from
approval
at
election
as
the
result
of
statutory
exclusions
based
on
population
of
the
county
or
amount
of
the
issuance,
and
identification
of
issuances
from
the
fiscal
year
or
prior
fiscal
years
related
to
the
same
project
or
purpose.
Sec.
141.
Section
331.441,
subsection
2,
paragraph
b,
subparagraph
(5),
subparagraph
divisions
(a),
(b),
(c),
(d),
and
(e),
Code
2023,
are
amended
to
read
as
follows:
(a)
Six
Seven
hundred
eighty
thousand
dollars
in
a
county
having
a
population
of
twenty-five
thousand
or
less.
(b)
Seven
Nine
hundred
fifty
seventy-five
thousand
dollars
in
a
county
having
a
population
of
more
than
twenty-five
thousand
but
not
more
than
fifty
thousand.
House
File
718,
p.
62
(c)
Nine
One
million
one
hundred
seventy
thousand
dollars
in
a
county
having
a
population
of
more
than
fifty
thousand
but
not
more
than
one
hundred
thousand.
(d)
One
million
two
five
hundred
sixty
thousand
dollars
in
a
county
having
a
population
of
more
than
one
hundred
thousand
but
not
more
than
two
hundred
thousand.
(e)
One
million
five
nine
hundred
fifty
thousand
dollars
in
a
county
having
a
population
of
more
than
two
hundred
thousand.
Sec.
142.
Section
331.442,
subsection
2,
paragraph
a,
Code
2023,
is
amended
to
read
as
follows:
a.
The
board
shall
publish
notice
of
the
proposal
to
issue
the
bonds,
including
a
statement
of
the
amount
and
purpose
of
the
bonds
,
and
a
statement
of
the
estimated
cost
of
the
project
for
which
the
bonds
are
to
be
issued
,
and
an
estimate
of
the
annual
increase
in
property
taxes
as
the
result
of
the
bond
issuance
on
a
residential
property
with
an
actual
value
of
one
hundred
thousand
dollars
.
The
notice
shall
be
published
as
provided
in
section
331.305
with
the
minutes
of
the
meeting
at
which
the
board
adopts
a
resolution
to
call
a
county
special
election
to
vote
upon
the
question
of
issuing
the
bonds.
The
cost
of
the
project,
as
published
in
the
notice
pursuant
to
this
paragraph,
is
an
estimate
and
is
not
intended
to
be
binding
on
the
board
in
later
proceedings
related
to
the
project.
Sec.
143.
Section
331.442,
subsection
5,
paragraph
a,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
Notwithstanding
subsection
2
,
a
board,
in
lieu
of
calling
an
election,
may
institute
proceedings
for
the
issuance
of
bonds
for
a
general
county
purpose
by
causing
a
notice
of
the
proposal
to
issue
the
bonds,
including
a
statement
of
the
amount
and
purpose
of
the
bonds,
and
the
right
to
petition
for
an
election,
to
be
published
as
provided
in
section
331.305
at
least
ten
days
prior
to
the
meeting
at
which
it
is
proposed
to
take
action
for
the
issuance
of
the
bonds
subject
to
the
following
population-based
limitations
,
adjusted
and
published
annually
in
January
by
the
department
of
management
by
applying
the
percentage
change
in
the
consumer
price
index
for
all
urban
consumers
for
the
most
recent
available
twelve-month
House
File
718,
p.
63
period
published
in
the
federal
register
by
the
United
States
department
of
labor,
bureau
of
labor
statistics
:
Sec.
144.
Section
331.442,
subsection
5,
paragraph
a,
subparagraphs
(1),
(2),
and
(3),
Code
2023,
are
amended
to
read
as
follows:
(1)
In
counties
having
a
population
of
twenty
thousand
or
less,
in
an
amount
of
not
more
than
one
hundred
thirty
thousand
dollars.
(2)
In
counties
having
a
population
of
over
twenty
thousand
and
not
over
fifty
thousand,
in
an
amount
of
not
more
than
two
hundred
sixty
thousand
dollars.
(3)
In
counties
having
a
population
of
over
fifty
thousand,
in
an
amount
of
not
more
than
three
hundred
ninety
thousand
dollars.
Sec.
145.
Section
331.442,
subsection
5,
Code
2023,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0b.
Each
county’s
population
used
to
determine
the
limitations
of
paragraph
“a”
shall
be
determined
by
the
greater
of
the
county’s
population
during
the
most
recent
federal
decennial
census
or
the
most
recent
population
estimate
produced
by
the
United
States
census
bureau.
Sec.
146.
Section
331.443,
subsection
2,
Code
2023,
is
amended
to
read
as
follows:
2.
Before
the
board
may
institute
proceedings
for
the
issuance
of
bonds
for
an
essential
county
purpose,
a
notice
of
the
proposed
action,
including
a
statement
of
the
amount
and
purposes
of
the
bonds,
an
estimate
of
the
annual
increase
in
property
taxes
as
the
result
of
the
bond
issuance
on
a
residential
property
with
an
actual
value
of
one
hundred
thousand
dollars,
and
the
time
and
place
of
the
meeting
at
which
the
board
proposes
to
take
action
for
the
issuance
of
the
bonds,
shall
be
published
as
provided
in
section
331.305
.
At
the
meeting,
the
board
shall
receive
oral
or
written
objections
from
any
resident
or
property
owner
of
the
county.
After
all
objections
have
been
received
and
considered,
the
board,
at
that
meeting
or
a
date
to
which
it
is
adjourned,
may
take
additional
action
for
the
issuance
of
the
bonds
or
abandon
the
proposal
to
issue
the
bonds.
Any
resident
or
property
owner
of
the
county
may
appeal
the
decision
of
the
board
to
take
House
File
718,
p.
64
additional
action
to
the
district
court
of
the
county,
within
fifteen
days
after
the
additional
action
is
taken,
but
the
additional
action
of
the
board
is
final
and
conclusive
unless
the
court
finds
that
the
board
exceeded
its
authority.
The
provisions
of
this
subsection
with
respect
to
notice,
hearing,
and
appeal,
are
in
lieu
of
any
other
law.
Sec.
147.
Section
384.22,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
Not
later
than
December
1
of
each
year,
a
city
shall
publish
an
annual
financial
report
as
provided
in
section
362.3
containing
a
summary
for
the
preceding
fiscal
year
of
all
collections
and
receipts,
all
accounts
due
the
city,
and
all
expenditures,
the
current
public
debt
of
the
city,
and
the
legal
debt
limit
of
the
city
for
the
current
fiscal
year.
The
annual
financial
report
shall
be
prepared
on
forms
and
pursuant
to
instructions
prescribed
by
the
auditor
of
state.
Beginning
with
the
annual
financial
report
published
by
December
1,
2025,
each
report
shall
include
a
list
of
bonds,
notes,
or
other
obligations
issued
by
the
city
during
the
most
recently
completed
fiscal
year,
and
the
applicable
lists
for
other
fiscal
years
beginning
on
or
after
July
1,
2024,
for
which
obligations
remain
unpaid,
payable
from
any
source,
including
the
amount
of
the
issuance,
the
project
or
purpose
of
the
issuance,
whether
the
issuance
was
approved
at
election,
eligible
to
be
subject
to
a
petition
for
an
election,
or
was
exempt
from
approval
at
election
as
the
result
of
statutory
exclusions
based
on
population
of
the
city
or
amount
of
the
issuance,
and
identification
of
issuances
from
the
fiscal
year
or
prior
fiscal
years
related
to
the
same
project
or
purpose.
Sec.
148.
Section
384.24A,
subsection
4,
paragraph
a,
subparagraphs
(1),
(2),
and
(3),
Code
2023,
are
amended
to
read
as
follows:
(1)
Four
Five
hundred
twenty
thousand
dollars
in
a
city
having
a
population
of
five
thousand
or
less.
(2)
Seven
Nine
hundred
ten
thousand
dollars
in
a
city
having
a
population
of
more
than
five
thousand
but
not
more
than
seventy-five
thousand.
(3)
One
million
three
hundred
thousand
dollars
in
a
city
having
a
population
of
more
than
seventy-five
thousand.
House
File
718,
p.
65
Sec.
149.
Section
384.25,
subsection
2,
Code
2023,
is
amended
to
read
as
follows:
2.
Before
the
council
may
institute
proceedings
for
the
issuance
of
bonds
for
an
essential
corporate
purpose,
a
notice
of
the
proposed
action,
including
a
statement
of
the
amount
and
purposes
of
the
bonds,
and
an
estimate
of
the
annual
increase
in
property
taxes
as
the
result
of
the
bond
issuance
on
a
residential
property
with
an
actual
value
of
one
hundred
thousand
dollars,
and
the
time
and
place
of
the
meeting
at
which
the
council
proposes
to
take
action
for
the
issuance
of
the
bonds,
must
be
published
as
provided
in
section
362.3
.
At
the
meeting,
the
council
shall
receive
oral
or
written
objections
from
any
resident
or
property
owner
of
the
city.
After
all
objections
have
been
received
and
considered,
the
council
may,
at
that
meeting
or
any
adjournment
thereof,
take
additional
action
for
the
issuance
of
the
bonds
or
abandon
the
proposal
to
issue
the
bonds.
Any
resident
or
property
owner
of
the
city
may
appeal
the
decision
of
the
council
to
take
additional
action
to
the
district
court
of
the
county
in
which
any
part
of
the
city
is
located,
within
fifteen
days
after
the
additional
action
is
taken,
but
the
additional
action
of
the
council
is
final
and
conclusive
unless
the
court
finds
that
the
council
exceeded
its
authority.
The
provisions
of
this
subsection
with
respect
to
notice,
hearing,
and
appeal,
are
in
lieu
of
the
provisions
contained
in
chapter
73A
,
or
any
other
law.
Sec.
150.
Section
384.26,
subsection
2,
Code
2023,
is
amended
to
read
as
follows:
2.
a.
The
board
shall
publish
notice
of
the
proposal
to
issue
the
bonds,
including
a
statement
of
the
amount
and
purpose
of
the
bonds,
a
statement
of
the
estimated
cost
of
the
project
for
which
the
bonds
are
to
be
issued,
and
an
estimate
of
the
annual
increase
in
property
taxes
as
the
result
of
the
bond
issuance
on
a
residential
property
with
an
actual
value
of
one
hundred
thousand
dollars.
The
notice
shall
be
published
as
provided
in
section
362.3
with
the
minutes
of
the
meeting
at
which
the
council
adopts
a
resolution
to
call
a
special
election
to
vote
upon
the
question
of
issuing
the
bonds.
The
cost
of
the
project,
as
published
in
the
notice
House
File
718,
p.
66
pursuant
to
this
paragraph,
is
an
estimate
and
is
not
intended
to
be
binding
on
the
board
in
later
proceedings
related
to
the
project.
b.
Before
the
council
may
institute
proceedings
for
the
issuance
of
bonds
for
a
general
corporate
purpose,
it
shall
call
a
special
city
election
to
vote
upon
the
question
of
issuing
the
bonds.
At
the
election
the
proposition
must
be
submitted
in
the
following
form:
Shall
the
............
(insert
the
name
of
the
city)
issue
its
bonds
in
an
amount
not
exceeding
the
amount
of
$
....
for
the
purpose
of
..........
?
Sec.
151.
Section
384.26,
subsection
5,
paragraph
a,
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
Notwithstanding
the
provisions
of
subsection
2
,
a
council
may,
in
lieu
of
calling
an
election,
institute
proceedings
for
the
issuance
of
bonds
for
a
general
corporate
purpose
by
causing
a
notice
of
the
proposal
to
issue
the
bonds,
including
a
statement
of
the
amount
and
purpose
of
the
bonds,
together
with
the
maximum
rate
of
interest
which
the
bonds
are
to
bear,
and
the
right
to
petition
for
an
election,
to
be
published
at
least
once
in
a
newspaper
of
general
circulation
within
the
city
at
least
ten
days
prior
to
the
meeting
at
which
it
is
proposed
to
take
action
for
the
issuance
of
the
bonds
subject
to
the
following
population-based
limitations
,
adjusted
and
published
annually
in
January
by
the
department
of
management
by
applying
the
percentage
change
in
the
consumer
price
index
for
all
urban
consumers
for
the
most
recent
available
twelve-month
period
published
in
the
federal
register
by
the
United
States
department
of
labor,
bureau
of
labor
statistics
:
Sec.
152.
Section
384.26,
subsection
5,
paragraph
a,
subparagraphs
(1),
(2),
and
(3),
Code
2023,
are
amended
to
read
as
follows:
(1)
In
cities
having
a
population
of
five
thousand
or
less,
in
an
amount
of
not
more
than
four
five
hundred
twenty
thousand
dollars.
(2)
In
cities
having
a
population
of
more
than
five
thousand
and
not
more
than
seventy-five
thousand,
in
an
amount
of
not
more
than
seven
nine
hundred
ten
thousand
dollars.
House
File
718,
p.
67
(3)
In
cities
having
a
population
in
excess
of
seventy-five
thousand,
in
an
amount
of
not
more
than
one
million
three
hundred
thousand
dollars.
Sec.
153.
Section
384.26,
subsection
5,
Code
2023,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0b.
Each
city’s
population
used
to
determine
the
limitations
of
paragraph
“a”
shall
be
determined
by
the
greater
of
the
city’s
population
during
the
most
recent
federal
decennial
census
or
the
most
recent
population
estimate
produced
by
the
United
States
census
bureau.
Sec.
154.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
effect
July
1,
2024.
______________________________
PAT
GRASSLEY
Speaker
of
the
House
______________________________
AMY
SINCLAIR
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
718,
Ninetieth
General
Assembly.
______________________________
MEGHAN
NELSON
Chief
Clerk
of
the
House
Approved
_______________,
2023
______________________________
KIM
REYNOLDS
Governor