House
File
2749
-
Enrolled
House
File
2749
AN
ACT
RELATING
TO
REAL
ESTATE
TRANSFER
TAX,
INCLUDING
DECLARATIONS
OF
VALUE.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
428A.1,
subsection
2,
Code
2026,
is
amended
to
read
as
follows:
2.
When
each
deed,
instrument,
or
writing
by
which
any
real
property
in
this
state
is
granted,
assigned,
transferred,
or
otherwise
conveyed
is
presented
for
recording
to
the
county
recorder,
a
declaration
of
value
signed
by
at
least
one
of
the
sellers
or
one
of
the
buyers
or
their
agents
shall
be
submitted
to
the
county
recorder.
However,
if
the
deed,
instrument,
or
writing
contains
multiple
parcels
some
of
which
are
located
in
more
than
one
county,
separate
declarations
of
value
shall
be
submitted
on
the
parcels
located
in
each
county
and
submitted
to
the
county
recorder
of
that
county
when
paying
the
tax
as
provided
in
section
428A.5
.
A
declaration
of
value
is
not
required
for
those
instruments
described
in
section
428A.2,
subsections
2
through
5,
and
7
through
13,
and
16
through
21
22
,
or
described
in
section
428A.2,
subsection
6
,
except
in
the
case
of
a
federal
agency
or
instrumentality,
or
if
a
transfer
House
File
2749,
p.
2
is
the
result
of
acquisition
of
lands,
whether
by
contract
or
condemnation,
for
public
purposes
through
an
exercise
of
the
power
of
eminent
domain.
______________________________
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
2749,
Ninety-first
General
Assembly.
______________________________
MEGHAN
NELSON
Chief
Clerk
of
the
House
Approved
_______________,
2026
______________________________
KIM
REYNOLDS
Governor