S.F. 2435 DIVISION I 1 PROPERTY TAX CREDITS AND RENT REIMBURSEMENTS 2 Section 1. Section 425.19, Code 2026, is amended to read as 3 follows: 4 425.19 Claim and credit or reimbursement. 5 Subject to the limitations provided in this subchapter , and 6 after submission of sufficient proof of income eligibility to 7 the county treasurer, a claimant may annually claim a credit 8 for property taxes due during the fiscal year next following 9 the base year or claim a reimbursement for rent constituting 10 property taxes paid in the base year. The amount of the credit 11 for property taxes due for a homestead shall be paid on June 12 15 of each year from the elderly and disabled property tax 13 credit fund under section 425.39, subsection 1 , by the director 14 of revenue to the county treasurer who shall credit the money 15 received against the amount of the property taxes due and 16 payable on the homestead of the claimant and the amount of the 17 reimbursement for rent constituting property taxes paid shall 18 be paid by the director of health and human services to the 19 claimant from the reimbursement fund under section 425.39, 20 subsection 2 , on or before December 31 of each year. 21 DIVISION II 22 ABANDONED MOBILE HOMES IN UNINCORPORATED AREAS 23 Sec. 2. Section 555B.1, subsection 5, Code 2026, is amended 24 to read as follows: 25 5. “Mobile home” means the same as defined in section 435.1 26 and includes “manufactured homes” “manufactured homes” and 27 “modular homes” “modular homes” as those terms are defined in 28 section 435.1 , if the manufactured homes or modular homes are 29 located in a manufactured home community or mobile home park or 30 are located in the unincorporated area of a county . 31 Sec. 3. Section 555C.1, Code 2026, is amended by adding the 32 following new subsection: 33 NEW SUBSECTION . 4A. “Rural property” means real property 34 located in the unincorporated area of a county. 35 -1- LSB 5131SV (2) 91 ms/md 1/ 7

S.F. 2435 Sec. 4. Section 555C.1, subsection 5, unnumbered paragraph 1 1, Code 2026, is amended to read as follows: 2 “Valueless home” means a home located in a manufactured home 3 community or a mobile home park or on rural property including 4 all other personal property, where all of the following 5 conditions exist: 6 Sec. 5. Section 555C.2, Code 2026, is amended to read as 7 follows: 8 555C.2 Removal or transfer of title of valueless home —— 9 presumption of value. 10 1. An owner of rural property or a manufactured home 11 community or mobile home park may remove, or cause to be 12 removed, from the rural property or manufactured home 13 community or mobile home park a valueless home and personal 14 property associated with the home at any time following a 15 determination of abandonment by the rural property owner or by 16 the manufactured home community or mobile home park owner in 17 accordance with section 562B.27, subsection 1 , and an order 18 of removal pursuant to chapter 648 without further notice to 19 the owner or occupant of the valueless home. Within ten days 20 of the removal or transfer of title, the rural property owner 21 or manufactured home community or mobile home park owner shall 22 give written notice to the county treasurer for the county in 23 which the rural property or manufactured home community or 24 mobile home park is located by affidavit which shall include 25 a description of the valueless home, its owner or occupant, 26 if known, the date of removal or transfer of title, and if 27 applicable, the name and address of any third party to whom a 28 new title shall be issued. 29 2. A valueless home and any personal property associated 30 with the valueless home shall be conclusively deemed in value 31 to be equal to or less than the reasonable cost of disposal 32 plus all sums owing to the rural property owner or manufactured 33 home community or mobile home park owner pertaining to the 34 valueless home, if the rural property owner or manufactured 35 -2- LSB 5131SV (2) 91 ms/md 2/ 7

S.F. 2435 home community or mobile home park owner or an agent of the 1 owner removes the home and personal property to a demolisher, 2 sanitary landfill, or other lawful disposal site or if the 3 rural property owner or manufactured home community or mobile 4 home park owner allows a disinterested third party to remove 5 the valueless home and personal property or to leave the home 6 on the rural property or in the manufactured home community or 7 mobile home park in a transaction in which the rural property 8 owner or manufactured home community or mobile home park owner 9 receives no consideration. 10 Sec. 6. Section 555C.3, Code 2026, is amended to read as 11 follows: 12 555C.3 New title —— third party. 13 If a new title to a valueless home is to be issued to a 14 third party, the county treasurer shall issue a new title, 15 upon receipt of the affidavit required in section 555C.2 and 16 payment of a fee pursuant to section 321.47 . Any tax lien 17 levied pursuant to chapter 435 is canceled and the ownership 18 interest of the previous owner or occupant of the valueless 19 home is terminated as of the date of issuance of the new title. 20 The new title owner shall take the title free of all rights and 21 interests even though the rural property owner or manufactured 22 home community or mobile home park owner fails to comply with 23 the requirements of this chapter or any judicial proceedings, 24 if the new title owner acts in good faith. 25 Sec. 7. Section 555C.4, Code 2026, is amended to read as 26 follows: 27 555C.4 Removal by rural property owner or manufactured home 28 community or mobile home park owner. 29 Unless the valueless home is to be titled in the name of 30 a third party, the rural property owner or manufactured home 31 community or mobile home park owner may dispose of a valueless 32 home and any personal property to a demolisher, sanitary 33 landfill, or other lawful disposal site under the terms and 34 conditions as the rural property owner or manufactured home 35 -3- LSB 5131SV (2) 91 ms/md 3/ 7

S.F. 2435 community or mobile home park owner shall determine. 1 DIVISION III 2 SPLIT AND CONSOLIDATION OF PARCELS —— TAX SALES 3 Sec. 8. Section 354.2, Code 2026, is amended by adding the 4 following new subsections: 5 NEW SUBSECTION . 4A. “Consolidation” means merging two or 6 more tracts or parcels of land into one parcel of land. 7 NEW SUBSECTION . 16A. “Split” means dividing a parcel of 8 land into two or more parcels of land when a plat of survey or 9 acquisition plat is not required. 10 Sec. 9. NEW SECTION . 354.28 Split or consolidation not 11 requiring plat of survey or acquisition plat. 12 The county assessor or county auditor, as applicable, 13 shall not approve a split or consolidation for which a plat 14 of survey or acquisition plat is not required, unless each 15 parcel involved in the split or consolidation is not within the 16 redemption period under chapter 447 or the period specified 17 in section 448.12 following a tax sale under chapter 446 and 18 is free from unpaid property taxes, special assessments, and 19 drainage assessments for which a waiver or abatement has not 20 been approved. 21 DIVISION IV 22 AUTHORITY TO POSTPONE OR CANCEL TAX SALES 23 Sec. 10. Section 446.7, subsection 1, Code 2026, is amended 24 to read as follows: 25 1. Annually, on the third Monday in June the county 26 treasurer shall offer at public sale all parcels on which taxes 27 are delinquent. The treasurer shall not, however, offer for 28 sale any parcel that is subject to a pending action as the 29 result of a municipal infraction citation under section 364.22 , 30 a petition filed under chapter 657 , or a petition filed under 31 chapter 657A , if such municipal infraction citation or petition 32 is indexed under section 617.10 and noted in the county system 33 as defined in section 445.1 . The sale shall be made for the 34 total amount of taxes, interest, fees, and costs due. If for 35 -4- LSB 5131SV (2) 91 ms/md 4/ 7

S.F. 2435 good cause as the result of a natural disaster, the treasurer 1 cannot hold the annual tax sale on the third Monday of June, 2 the treasurer may designate a different date in June for the 3 sale not later than one hundred twenty days after the third 4 Monday in June . After designation of a different date, the 5 treasurer may, for good cause as the result of a natural 6 disaster and following approval of the board of supervisors, 7 redesignate the date of the tax sale to a date not more than 8 one hundred twenty days after the immediately preceding 9 designation, but not later than the date for the subsequent 10 year’s annual tax sale. 11 EXPLANATION 12 The inclusion of this explanation does not constitute agreement with 13 the explanation’s substance by the members of the general assembly. 14 This bill relates to local government administration of 15 certain property tax credits and rent reimbursements, abandoned 16 mobile homes and personal property in rural areas, and tax 17 sales. 18 DIVISION I —— PROPERTY TAX CREDITS AND RENT REIMBURSEMENTS. 19 The bill specifies a claim for credit of property taxes due or 20 reimbursement for rent constituting property taxes during the 21 fiscal year shall not be allowed unless the claim is filed with 22 sufficient proof of income eligibility. 23 DIVISION II —— ABANDONED MOBILE HOMES AND PERSONAL PROPERTY 24 IN UNINCORPORATED AREAS. The bill changes the definition of 25 “mobile home” in Code chapter 555B (disposal of abandoned 26 mobile homes and personal property) to include an abandoned 27 mobile home in an unincorporated area. By changing the 28 definition of “mobile home” in Code chapter 555B to include 29 an abandoned mobile home in an unincorporated area, the bill 30 establishes similar procedures for the removal of an abandoned 31 mobile home and personal property as manufactured homes or 32 modular homes in a manufactured home community or mobile home 33 park. 34 The bill also changes the definition of “valueless home” in 35 -5- LSB 5131SV (2) 91 ms/md 5/ 7

S.F. 2435 Code chapter 555C (valueless mobile, modular, and manufactured 1 homes) to include a home on rural property. By changing 2 the definition of “valueless home” in Code chapter 555C to 3 include a home on rural property, the bill establishes similar 4 procedures for the removal of a valueless home and personal 5 property from a manufactured home community or mobile home 6 park. Code chapter 555C also establishes procedures to issue a 7 new title to a valueless home to a third party. 8 DIVISION III —— SPLIT AND CONSOLIDATION OF PARCELS —— 9 TAX SALES. The bill provides that a county assessor or 10 county auditor, as applicable, shall not approve a split or 11 consolidation, as each is defined in the bill, for which a plat 12 of survey or acquisition plat is not required, unless each 13 parcel involved in the split or consolidation is not within 14 the redemption period under Code chapter 447 or the period 15 specified in Code section 448.12 following a tax sale and is 16 free from unpaid property taxes, special assessments, and 17 drainage assessments for which a waiver or abatement has not 18 been approved. 19 DIVISION IV —— AUTHORITY TO POSTPONE OR CANCEL TAX SALES. 20 Code section 446.7 provides that annually, on the third Monday 21 in June, the county treasurer shall offer at public sale all 22 parcels on which taxes are delinquent. However, if for good 23 cause the treasurer cannot hold the annual tax sale on that 24 date, the treasurer may designate a different date in June for 25 the sale. 26 The bill modifies the ability of the county treasurer to 27 reschedule the tax sale. Under the bill, the tax sale may 28 only be rescheduled for good cause as the result of a natural 29 disaster and the rescheduled date may not be a date later than 30 120 days after the third Monday in June. After designation of 31 a different date, the county treasurer may, for good cause as 32 the result of a natural disaster and following approval of the 33 board of supervisors, redesignate the date of the tax sale to 34 a date not more than 120 days after the immediately preceding 35 -6- LSB 5131SV (2) 91 ms/md 6/ 7