Senate File 2500 - Introduced SENATE FILE 2500 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SF 2431) (SUCCESSOR TO SSB 3009) A BILL FOR An Act relating to the appointment and duties of township 1 officers and township budgets, and including effective date 2 and applicability provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5918SZ (2) 91 js/jh
S.F. 2500 Section 1. Section 39.3, subsection 7, Code 2026, is amended 1 to read as follows: 2 7. “General election” means the biennial election for 3 national or state officers, members of Congress and of the 4 general assembly, county and township officers, and for the 5 choice of other officers or the decision of questions as 6 provided by law. 7 Sec. 2. Section 39.21, subsection 4, Code 2026, is amended 8 by striking the subsection. 9 Sec. 3. Section 39.27, Code 2026, is amended to read as 10 follows: 11 39.27 Qualifications for public office. 12 Any person elected to an office under the laws of this state 13 shall be an eligible elector. At the time an elected official 14 takes office the official shall be a resident of the state, 15 district, county, township, city, or ward by or for which the 16 person was elected, or in which the duties of the office are 17 to be exercised. An elected official shall continue to be a 18 resident of the state, district, county, township, city, or 19 ward by or for which the person was elected, or in which the 20 duties of the office are to be exercised for the duration of 21 the term of office. This section shall not apply to United 22 States senators or representatives in Congress or to members 23 of the general assembly. 24 Sec. 4. Section 49.41, subsection 2, paragraph b, Code 2026, 25 is amended to read as follows: 26 b. When the state commissioner receives notice from the 27 county commissioner that a candidate for a state or federal 28 office has also been nominated for a county or township office, 29 the state commissioner shall amend the certificate issued 30 pursuant to section 43.73 and notify the commissioners of any 31 other counties to whom the candidate’s name was originally 32 certified and instruct them to remove the candidate’s name from 33 the ballot in those counties. 34 Sec. 5. Section 49.41, subsection 4, Code 2026, is amended 35 -1- LSB 5918SZ (2) 91 js/jh 1/ 24
S.F. 2500 by striking the subsection. 1 Sec. 6. Section 50.7, Code 2026, is amended to read as 2 follows: 3 50.7 Error on county office —— township office . 4 If, in case of such excess, the vote of the precinct where 5 the error occurred would change the result as to a county 6 office if the person appearing to be elected were deprived of 7 so many votes, then the election shall be set aside as to that 8 person in that precinct, and a new election ordered therein; 9 but no person who was not a registered voter in that precinct 10 at the time of the general election shall be allowed to vote at 11 such special election. If the error occurs in relation to an 12 office of a city, school district, township, or of any special 13 district whose elections may be conducted under this chapter , 14 the governing body of the political subdivision involved may 15 order a new election or not, in their discretion. 16 Sec. 7. Section 64.1A, subsection 5, Code 2026, is amended 17 to read as follows: 18 5. Township trustees and clerks . 19 Sec. 8. Section 64.2, subsection 1, Code 2026, is amended 20 to read as follows: 21 1. All other public officers, except as otherwise specially 22 provided, shall give bond with the conditions, in substance, 23 as follows: 24 That as ............ (naming the office), in ........ 25 (city, township, county, or state of Iowa), the officer will 26 render a true account of the office and of the officer’s doings 27 therein to the proper authority, when required thereby or by 28 law; that the officer will promptly pay over to the officer 29 or person entitled thereto all moneys which may come into the 30 officer’s hands by virtue of the office; that the officer will 31 promptly account for all balances of money remaining in the 32 officer’s hands at the termination of the office; that the 33 officer will exercise all reasonable diligence and care in the 34 preservation and lawful disposal of all money, books, papers, 35 -2- LSB 5918SZ (2) 91 js/jh 2/ 24
S.F. 2500 securities, or other property appertaining to that office, 1 and deliver them to the officer’s successor, or to any other 2 person authorized to receive the same; and that the officer 3 will faithfully and impartially, without fear, favor, fraud, or 4 oppression, discharge all duties now or hereafter required of 5 the office by law. 6 Sec. 9. Section 64.3, subsection 3, Code 2026, is amended 7 to read as follows: 8 3. The reasonable expenses of an insurance policy obtained 9 pursuant to this section in lieu of a bond, for which the 10 reasonable expenses of such bond would be paid for by the 11 county or township pursuant to section 64.11 , 64.12 , or 64.15 , 12 shall be paid by the county or township, as applicable . 13 Sec. 10. Section 64.19, subsection 2, Code 2026, is amended 14 to read as follows: 15 2. By the board of supervisors, in case of county officers , 16 township clerks, and assessors. 17 Sec. 11. Section 64.19, subsection 4, Code 2026, is amended 18 by striking the subsection. 19 Sec. 12. Section 64.24, subsection 1, paragraph a, 20 subparagraph (2), Code 2026, is amended to read as follows: 21 (2) In the record kept by the county auditor, the official 22 bonds of all county officers, elective or appointive , and 23 township clerks . 24 Sec. 13. Section 65.3, Code 2026, is amended to read as 25 follows: 26 65.3 Effect. 27 If a requisition made under either section 65.1A or section 28 65.2 be is complied with, both the old and the new security 29 shall be in force; if not, the office shall become and be 30 declared vacant, and the fact shall be certified to the proper 31 officer , to be recorded in the election book or township 32 record . 33 Sec. 14. Section 69.8, subsection 5, Code 2026, is amended 34 by striking the subsection and inserting in lieu thereof the 35 -3- LSB 5918SZ (2) 91 js/jh 3/ 24
S.F. 2500 following: 1 5. Appointed township officers. When a vacancy occurs in 2 the office of township trustee or township clerk, the vacancy 3 shall be filled by appointment by the board of supervisors 4 pursuant to section 359.11. 5 Sec. 15. Section 85.61, subsection 3, paragraph a, Code 6 2026, is amended to read as follows: 7 a. A person, firm, association, or corporation, state, 8 county, municipal corporation, school corporation, area 9 education agency, township as an employer of volunteer fire 10 fighters and emergency medical care providers only, benefited 11 fire district, and the legal representatives of a deceased 12 employer. 13 Sec. 16. Section 97B.1A, subsection 8, paragraph a, 14 subparagraph (1), Code 2026, is amended to read as follows: 15 (1) Elective officials in positions for which the 16 compensation is on a fee basis, elective officials of school 17 districts, elective officials of townships, and elective 18 officials of other political subdivisions who are in part-time 19 positions. An elective official covered under this section 20 may terminate membership under this chapter by informing the 21 system in writing of the expiration of the member’s term of 22 office or by informing the system of the member’s intent to 23 terminate membership for employment as an elective official and 24 establishing that the member has a bona fide termination of 25 employment from all employment covered under this chapter other 26 than as an elective official and that the member has filed a 27 completed application for benefits form with the system. A 28 county attorney is an employee for purposes of this chapter 29 whether that county attorney is employed on a full-time or 30 part-time basis. 31 Sec. 17. Section 97C.2, subsection 1, Code 2026, is amended 32 to read as follows: 33 1. The term “employee” includes elective and appointive 34 officials of the state or any political subdivision thereof, 35 -4- LSB 5918SZ (2) 91 js/jh 4/ 24
S.F. 2500 except elective officials in positions, the compensation 1 for which is on a fee basis, elective officials of school 2 districts, elective officials of townships, and elective 3 officials of other political subdivisions who are in part-time 4 positions. However, a member of a county board of supervisors 5 or a county attorney shall not be deemed to be an elective 6 official in a part-time position, but every member of a county 7 board of supervisors and every county attorney shall be deemed 8 to be an employee under this chapter and is eligible to receive 9 the benefits provided by this chapter to which the member may 10 be entitled as an employee. 11 Sec. 18. Section 165.35, Code 2026, is amended to read as 12 follows: 13 165.35 Township County animal board of health. 14 The township trustees in such fence viewers appointed 15 pursuant to section 359A.2A in each county are hereby 16 constituted the animal board of health in their respective 17 townships counties and they shall by April 1 of each year , and 18 at such other times as they shall deem advisable, make a survey 19 and report to the department all breeding cattle brought from 20 outside of the county into each township in their respective 21 townships from outside of the county counties . 22 Sec. 19. Section 169C.6, subsection 3, Code 2026, is amended 23 to read as follows: 24 3. If the fence is not erected or maintained as required 25 in section 359A.6 , and upon the written request of the board 26 of township trustees, the board of supervisors of the county 27 where the fence is to be erected or maintained shall act in the 28 same manner as the board of township trustees fence viewers 29 under that section, including by erecting or maintaining the 30 fence, ordering payment from a defaulted party, and certifying 31 an amount due to the county treasurer in the same manner as in 32 section 359A.6 . The amount due shall include the total costs 33 required to erect or maintain the fence and a penalty equal to 34 five percent of the total costs. The amount shall be placed 35 -5- LSB 5918SZ (2) 91 js/jh 5/ 24
S.F. 2500 upon the county system and collected in the same manner as 1 ordinary taxes. Upon certification to the county treasurer, 2 the amount assessed shall be a lien on the parcel until paid. 3 Sec. 20. Section 327G.4, subsection 1, paragraph e, Code 4 2026, is amended to read as follows: 5 e. Any other type which that the fence viewers of any 6 township the county through which it the fence passes may 7 determine as efficient as any of the above types. 8 Sec. 21. Section 331.248, subsection 4, paragraph a, 9 subparagraph (5), Code 2026, is amended to read as follows: 10 (5) Provide for a method for the governing body or another 11 office to exercise the powers and duties of the township 12 trustees, in lieu of their election or appointment. 13 Sec. 22. Section 331.322, subsection 14, Code 2026, is 14 amended by striking the subsection. 15 Sec. 23. Section 331.324, subsection 1, paragraph o, Code 16 2026, is amended to read as follows: 17 o. Fix , if not otherwise fixed by state law, and pay the 18 compensation for services of county and township officers and 19 employees if not otherwise fixed by state law and township 20 trustees and clerks . 21 Sec. 24. Section 331.324, Code 2026, is amended by adding 22 the following new subsection: 23 NEW SUBSECTION . 7. An individual performing services for a 24 township is an employee of the county and not of the township. 25 Sec. 25. Section 331.502, subsection 5, Code 2026, is 26 amended to read as follows: 27 5. Have custody of the official bonds of county and township 28 officers as provided in section 64.23 . 29 Sec. 26. Section 331.512, subsection 1, paragraph i, Code 30 2026, is amended to read as follows: 31 i. The levy of taxes certified by the board of trustees of a 32 township as provided in chapters chapter 359 and 360 . 33 Sec. 27. Section 331.901, subsection 5, Code 2026, is 34 amended to read as follows: 35 -6- LSB 5918SZ (2) 91 js/jh 6/ 24
S.F. 2500 5. A county or township officer or county employee shall 1 not appropriate, give, or loan public funds to or in favor of 2 an institution, school, association, or object that is under 3 ecclesiastical or sectarian management or control unless the 4 public funds are to be utilized for a project or program that 5 benefits the public and does not require any religious or 6 sectarian services, educational programs, or participation 7 requirements. 8 Sec. 28. Section 359.11, Code 2026, is amended by striking 9 the section and inserting in lieu thereof the following: 10 359.11 Trustees and clerk to be appointed —— training. 11 1. a. (1) Prior to January 1, 2027, the board of 12 supervisors of a county with a population of less than fourteen 13 thousand four hundred eighty-four according to the 2020 federal 14 decennial census shall appoint three registered voters of each 15 township to serve on the board of trustees in each township, 16 whose terms shall begin January 1, 2027. The initial terms of 17 the board of trustees shall be staggered. One appointee under 18 this subparagraph shall serve a term of one year, one appointee 19 under this subparagraph shall serve a term of two years, and 20 one appointee under this subparagraph shall serve a term of 21 three years. This subparagraph is repealed January 1, 2031. 22 (2) Prior to January 1, 2029, the board of supervisors of 23 a county with a population of not less than fourteen thousand 24 four hundred eighty-four but not more than fifty-two thousand 25 four hundred three according to the 2020 federal decennial 26 census shall appoint three registered voters of each township 27 to serve on the board of trustees in each township, whose terms 28 shall begin January 1, 2029. The initial terms of the board 29 of trustees shall be staggered. One appointee under this 30 subparagraph shall serve a term of one year, one appointee 31 under this subparagraph shall serve a term of two years, and 32 one appointee under this subparagraph shall serve a term of 33 three years. This subparagraph is repealed January 1, 2033. 34 (3) Prior to January 1, 2031, the board of supervisors of a 35 -7- LSB 5918SZ (2) 91 js/jh 7/ 24
S.F. 2500 county with a population of more than fifty-two thousand four 1 hundred three according to the 2020 federal decennial census 2 shall appoint three registered voters of each township to 3 serve on the board of trustees in each township, whose terms 4 shall begin January 1, 2031. The initial terms of the board 5 of trustees shall be staggered. One appointee under this 6 subparagraph shall serve a term of one year, one appointee 7 under this subparagraph shall serve a term of two years, and 8 one appointee under this subparagraph shall serve a term of 9 three years. This subparagraph is repealed January 1, 2035. 10 b. A board of trustees in each township shall consist 11 of three registered voters of the township appointed by the 12 board of supervisors to serve three-year terms staggered so 13 that one term expires on January 1 of each year. Prior to 14 the expiration of the term of an appointee to the board of 15 trustees, the board of supervisors shall appoint a registered 16 voter of the township to serve a term of three years beginning 17 January 1. 18 2. The board of supervisors shall appoint a township clerk 19 to serve a term of four years beginning January 1. 20 3. The board of supervisors may remove a person appointed 21 under this section at any time for neglect of duty or 22 maladministration. A vacancy on the board of trustees or 23 of the position of township clerk shall be filled for the 24 unexpired portion of the regular term in the same manner as 25 regular appointments are made. 26 4. Prior to an appointee’s initial term as a township 27 trustee or township clerk, the appointee shall attend training 28 on township budgets and responsibilities. The training 29 shall be offered by the county agriculture extension council 30 created pursuant to section 176A.5. If multiple county 31 agricultural extension councils exist in the same county, the 32 county agricultural extension councils shall coordinate to 33 offer the required training. County agricultural extension 34 councils may collaborate with the department of management 35 -8- LSB 5918SZ (2) 91 js/jh 8/ 24
S.F. 2500 and organizations representing county and city governments 1 in producing the content for and presenting the required 2 training. The county agricultural extension council shall 3 notify the board of supervisors when an appointee has attended 4 the required training. If an appointee fails to attend the 5 required training, the board of supervisors shall make a new 6 appointment for the position and the new appointee shall attend 7 the required training prior to taking office. 8 Sec. 29. Section 359.17, subsection 1, Code 2026, is amended 9 to read as follows: 10 1. The board of township trustees in each township shall 11 consist of three registered voters of the township to be 12 appointed as provided in section 359.11 . However, in townships 13 with a taxable valuation for property tax purposes of two 14 hundred fifty million dollars or more, the board of township 15 trustees shall consist of five registered voters of the 16 township. The trustees shall act as fence viewers as provided 17 in chapter 359A and shall perform other duties assigned to them 18 by law. The board of trustees shall meet not less than two 19 times a year. At least one of the meetings shall be scheduled 20 to meet the requirements of section 359.49 . 21 Sec. 30. Section 359.49, Code 2026, is amended by adding the 22 following new subsection: 23 NEW SUBSECTION . 1A. Prior to adoption and certification 24 of the budget proposed pursuant to this section, the board 25 of trustees shall provide the proposed budget to the board 26 of supervisors. The board of supervisors shall have the 27 option to approve or reject the proposed budget. The board of 28 supervisors shall approve or reject the proposed budget with 29 recommended changes in a timely manner so as to not delay the 30 duties of the board of trustees to adopt a budget and certify 31 taxes by the deadlines provided in this section. 32 Sec. 31. Section 359.50, subsection 1, Code 2026, is amended 33 to read as follows: 34 1. A township budget as finally adopted for the following 35 -9- LSB 5918SZ (2) 91 js/jh 9/ 24
S.F. 2500 fiscal year becomes effective July 1. A township budget for 1 the current fiscal year may be amended , with the approval of 2 the board of supervisors, for any of the following purposes: 3 a. To permit the expenditure of unexpended, unencumbered 4 cash balances on hand at the end of the preceding fiscal year 5 which that had not been anticipated in the budget. 6 b. To permit the expenditure of amounts anticipated to be 7 available from sources other than property taxation, and which 8 that had not been anticipated in the budget. 9 Sec. 32. Section 359.51, Code 2026, is amended to read as 10 follows: 11 359.51 Separate accounts. 12 A township shall keep separate accounts corresponding to the 13 items in the township’s adopted or amended budget. A township 14 shall keep accounts which that provide an accurate and detailed 15 statement of all public funds collected, received, or expended 16 for any township purpose, by any township officer, county 17 employee under the authority of the township , or other person, 18 and which that show the receipt, use, and disposition of all 19 township property. 20 Sec. 33. NEW SECTION . 359.51A Annual reports. 21 By December 31, 2027, and by December 31 of each year 22 thereafter, each board of township trustees shall provide 23 to the department of management, on a form provided by the 24 department of management, a report outlining the township’s 25 finances, accounts, beginning and ending balances, taxes 26 collected, and other information the department of management 27 deems relevant. 28 Sec. 34. Section 359A.2A, subsections 1 and 4, Code 2026, 29 are amended to read as follows: 30 1. The trustees of the township where a controversy arises 31 under this chapter shall serve as fence viewers Each year, 32 the county board of supervisors shall appoint five or seven 33 township trustees from the county to serve as fence viewers 34 for the calendar year. If a fence viewer no longer serves as 35 -10- LSB 5918SZ (2) 91 js/jh 10/ 24
S.F. 2500 a township trustee, the fence viewer’s term shall immediately 1 terminate and the county board of supervisors shall appoint a 2 township trustee from the county to serve the unexpired portion 3 of the term. No two appointees shall be a resident of the same 4 township . The fence viewers shall have authority to hear and 5 decide all questions related to matters that are part of the 6 controversy as provided in this chapter. 7 4. Upon the disqualification of the a fence viewer, 8 the remaining trustees county board of supervisors shall 9 appoint a qualified substitute fence viewer to decide each 10 question related to a matter in controversy. If a trustee 11 fence viewer is not remaining, the township clerk county 12 board of supervisors shall appoint three qualified substitute 13 fence viewers to decide each question related to a matter in 14 controversy. However, this subsection does not apply if the 15 township clerk board of supervisors selects a fence viewer as 16 provided in section 359A.14 . 17 Sec. 35. Section 359A.2A, subsection 2, paragraph b, Code 18 2026, is amended to read as follows: 19 b. A fence viewer who has a conflict of interest in 20 deciding a question related to a matter that is part of the 21 controversy is disqualified from participating in the matter. 22 The disqualification shall be made by the election of the fence 23 viewer or unanimous vote of the fence viewers who do not have a 24 conflict of interest in the matter. However, if three or more 25 fence viewers do not have a conflict of interest in the matter, 26 the disqualification shall be made by a majority vote of those 27 fence viewers. 28 Sec. 36. Section 359A.6, Code 2026, is amended to read as 29 follows: 30 359A.6 Default —— costs and fees collected. 31 If the erecting, rebuilding, or repairing of a fence is not 32 completed within thirty days from and after the time fixed in 33 the order issued under section 359A.4 , the board of township 34 trustees acting as fence viewers county board of supervisors 35 -11- LSB 5918SZ (2) 91 js/jh 11/ 24
S.F. 2500 shall cause the fence to be erected, rebuilt, and repaired, 1 and the value thereof may be fixed by the fence viewers. The 2 board of supervisors shall determine fees of the fence viewers. 3 Unless the sum so fixed, together with all fees of the fence 4 viewers caused by the default, is paid to the county treasurer, 5 within ten days after the full amount due is ascertained, 6 or when ordered to pay for an existing fence, and the value 7 thereof is fixed by the fence viewers, and the sum, together 8 with the fees of the fence viewers, remains unpaid by the party 9 in default for ten days, the fence viewers shall certify to the 10 county treasurer the full amount due from the party or parties 11 in default, including all fees and costs assessed by the fence 12 viewers, together with a description of the real estate owned 13 by the party or parties in default along or upon which the said 14 fence exists. The county treasurer shall enter the full amount 15 due upon the county system, and the amount shall be collected 16 in the same manner as ordinary taxes. Upon certification to 17 the county treasurer, the amount assessed shall be a lien on 18 the parcel until paid. 19 Sec. 37. Section 359A.8, Code 2026, is amended to read as 20 follows: 21 359A.8 Orders. 22 All orders and decisions made by the fence viewers shall 23 be in writing, signed by at least two of them, and filed with 24 the township clerk. The township clerk shall not collect fees 25 under this section. 26 Sec. 38. Section 359A.14, Code 2026, is amended to read as 27 follows: 28 359A.14 Lands in different townships counties . 29 When the adjoining lands are situated in different townships 30 in the same or different counties, the clerk of the township 31 board of supervisors of the county of the owner making the 32 application shall select two trustees of the clerk’s township 33 as three fence viewers from its county , and the clerk of the 34 other township one board of supervisors of the other county 35 -12- LSB 5918SZ (2) 91 js/jh 12/ 24
S.F. 2500 shall select two fence viewers from that clerk’s township 1 county , who shall possess, in such case, all the powers given 2 to fence viewers in this chapter , but all orders, notices, and 3 valuations and taxation of costs made by them must be recorded 4 in both townships and in the office of the recorder of deeds of 5 each county. 6 Sec. 39. REPEAL. Sections 39.22, 64.12, 359.10, 359.12, 7 359.13, 359.46, and 359.47, Code 2026, are repealed. 8 Sec. 40. REPEAL. Chapter 360, Code 2026, is repealed. 9 Sec. 41. TRANSITION —— ELECTED TOWNSHIP OFFICIALS. 10 1. The term of all elected township officials in all 11 townships in a county with a population of less than fourteen 12 thousand four hundred eighty-four according to the 2020 federal 13 decennial census shall terminate on January 1, 2027. A person 14 serving as a township trustee or township clerk pursuant to 15 chapter 359, Code 2026, may continue serving in that role until 16 January 1, 2027. 17 2. The term of all elected township officials in all 18 townships in a county with a population of not less than 19 fourteen thousand four hundred eighty-four but not more than 20 fifty-two thousand four hundred three according to the 2020 21 federal decennial census shall terminate on January 1, 2029. A 22 person serving as a township trustee or township clerk pursuant 23 to chapter 359, Code 2026, may continue serving in that role 24 until January 1, 2029. 25 3. The term of all elected township officials in all 26 townships in a county with a population of more than fifty-two 27 thousand four hundred three according to the 2020 federal 28 decennial census shall terminate on January 1, 2031. A person 29 serving as a township trustee or township clerk pursuant to 30 chapter 359, Code 2026, may continue serving in that role until 31 January 1, 2031. 32 Sec. 42. TRANSITION —— TOWNSHIP EMPLOYEES. 33 1. All employees of a township in a county with a population 34 of less than fourteen thousand four hundred eighty-four 35 -13- LSB 5918SZ (2) 91 js/jh 13/ 24
S.F. 2500 according to the 2020 federal decennial census shall be 1 considered employees of the county in which the township is 2 located as of July 1, 2027, without incurring any loss in 3 salary, benefits, or accrued years of service. 4 2. All employees of a township in a county with a population 5 of not less than fourteen thousand four hundred eighty-four but 6 not more than fifty-two thousand four hundred three according 7 to the 2020 federal decennial census shall be considered 8 employees of the county in which the township is located as of 9 July 1, 2029, without incurring any loss in salary, benefits, 10 or accrued years of service. 11 3. All employees of a township in a county with a population 12 of more than fifty-two thousand four hundred three according to 13 the 2020 federal decennial census shall be considered employees 14 of the county in which the township is located as of July 15 1, 2031, without incurring any loss in salary, benefits, or 16 accrued years of service. 17 Sec. 43. EFFECTIVE DATE. Except as otherwise provided in 18 this Act, this Act, being deemed of immediate importance, takes 19 effect upon enactment. 20 Sec. 44. EFFECTIVE DATE. The following take effect January 21 1, 2027: 22 1. The section of this Act amending section 97B.1A, 23 subsection 8, paragraph “a”. 24 2. The section of this Act amending section 97C.2, 25 subsection 1. 26 Sec. 45. EFFECTIVE DATE. The following take effect July 1, 27 2027: 28 1. The section of this Act amending section 85.61, 29 subsection 3, paragraph “a”. 30 2. The section of this Act striking section 331.322, 31 subsection 14. 32 3. The section of this Act amending section 331.324, 33 subsection 1, paragraph “o”. 34 4. The section of this Act enacting section 331.324, 35 -14- LSB 5918SZ (2) 91 js/jh 14/ 24
S.F. 2500 subsection 7. 1 5. The section of this Act amending section 331.901, 2 subsection 5. 3 6. The section of this Act amending section 359.51. 4 7. The portion of the section of this Act repealing sections 5 359.46 and 359.47. 6 Sec. 46. APPLICABILITY. 7 1. The following apply July 1, 2026, to the adoption, 8 certification, and amendment of township budgets for fiscal 9 years beginning on and after July 1, 2027, for townships 10 located in a county with a population of less than fourteen 11 thousand four hundred eighty-four according to the 2020 federal 12 decennial census: 13 a. The section of this Act enacting section 359.49, 14 subsection 1A. 15 b. The section of this Act amending section 359.50, 16 subsection 1. 17 2. The following apply July 1, 2028, to the adoption, 18 certification, and amendment of township budgets for fiscal 19 years beginning on and after July 1, 2029, for townships 20 located in a county with a population of not less than fourteen 21 thousand four hundred eighty-four but not more than fifty-two 22 thousand four hundred three according to the 2020 federal 23 decennial census: 24 a. The section of this Act enacting section 359.49, 25 subsection 1A. 26 b. The section of this Act amending section 359.50, 27 subsection 1. 28 3. The following apply July 1, 2030, to the adoption, 29 certification, and amendment of township budgets for fiscal 30 years beginning on and after July 1, 2031, for townships 31 located in a county with a population of more than fifty-two 32 thousand four hundred three according to the 2020 federal 33 decennial census: 34 a. The section of this Act enacting section 359.49, 35 -15- LSB 5918SZ (2) 91 js/jh 15/ 24
S.F. 2500 subsection 1A. 1 b. The section of this Act amending section 359.50, 2 subsection 1. 3 Sec. 47. APPLICABILITY. 4 1. a. For counties with a population of not less than 5 fourteen thousand four hundred eighty-four but not more than 6 fifty-two thousand four hundred three according to the 2020 7 federal decennial census, except as provided in paragraph “b”, 8 this Act shall apply beginning January 1, 2029. 9 b. (1) The following shall apply to counties described in 10 paragraph “a” on and after the effective date of the following 11 sections of this Act: 12 (a) The section of this Act amending section 331.512, 13 subsection 1, paragraph “i”. 14 (b) The section of this Act enacting section 359.51A. 15 (c) The section of this Act repealing chapter 360. 16 (2) The following shall apply to counties described in 17 paragraph “a” beginning July 1, 2028: 18 (a) The portion of the section of this Act enacting section 19 359.11, subsection 1, paragraph “a”, subparagraph (2). 20 (b) The portion of the section of this Act enacting section 21 359.11, subsection 4. 22 (c) The section of this Act enacting section 359.49, 23 subsection 1A. 24 (d) The section of this Act amending section 359.50, 25 subsection 1. 26 (3) The following shall apply to counties described in 27 paragraph “a” beginning July 1, 2029: 28 (a) The section of this Act amending section 85.61, 29 subsection 3, paragraph “a”. 30 (b) The section of this Act striking section 331.322, 31 subsection 14. 32 (c) The section of this Act amending section 331.324, 33 subsection 1, paragraph “o”. 34 (d) The section of this Act enacting section 331.324, 35 -16- LSB 5918SZ (2) 91 js/jh 16/ 24
S.F. 2500 subsection 7. 1 (e) The section of this Act amending section 331.901, 2 subsection 5. 3 (f) The section of this Act amending section 359.51. 4 (g) The portion of the section of this Act repealing 5 sections 359.46 and 359.47. 6 c. Prior to January 1, 2029, the following provisions of 7 law, to the extent such provisions relate to townships, shall 8 apply to the counties described in paragraph “a”: 9 (1) Section 39.3, subsection 7, Code 2026. 10 (2) Section 39.21, subsection 4, Code 2026. 11 (3) Section 39.22, Code 2026. 12 (4) Section 39.27, Code 2026. 13 (5) Section 49.41, subsection 2, paragraph “b”, Code 2026. 14 (6) Section 49.41, subsection 4, Code 2026. 15 (7) Section 50.7, Code 2026. 16 (8) Section 64.1A, subsection 5, Code 2026. 17 (9) Section 64.2, subsection 1, Code 2026. 18 (10) Section 64.3, subsection 3, Code 2026. 19 (11) Section 64.12, Code 2026. 20 (12) Section 64.19, subsection 2, Code 2026. 21 (13) Section 64.19, subsection 4, Code 2026. 22 (14) Section 64.24, subsection 1, paragraph “a”, 23 subparagraph (2), Code 2026. 24 (15) Section 65.3, Code 2026. 25 (16) Section 69.8, subsection 5, Code 2026. 26 (17) Section 97B.1A, subsection 8, paragraph “a”, 27 subparagraph (1), Code 2026. 28 (18) Section 97C.2, subsection 1, Code 2026. 29 (19) Section 165.35, Code 2026. 30 (20) Section 169C.6, subsection 3, Code 2026. 31 (21) Section 327G.4, subsection 1, paragraph “e”, Code 32 2026. 33 (22) Section 331.248, subsection 4, paragraph “a”, 34 subparagraph (5), Code 2026. 35 -17- LSB 5918SZ (2) 91 js/jh 17/ 24
S.F. 2500 (23) Section 331.502, subsection 5, Code 2026. 1 (24) Section 359.10, Code 2026. 2 (25) Section 359.11, Code 2026, except as modified by 3 paragraph “b” of this subsection. 4 (26) Section 359.12, Code 2026. 5 (27) Section 359.13, Code 2026. 6 (28) Section 359.17, subsection 1, Code 2026. 7 (29) Section 359A.2A, subsections 1 and 4, Code 2026. 8 (30) Section 359A.2A, subsection 2, paragraph “b”, Code 9 2026. 10 (31) Section 359A.6, Code 2026. 11 (32) Section 359A.8, Code 2026. 12 (33) Section 359A.14, Code 2026. 13 d. Prior to July 1, 2029, the following provisions of law, 14 to the extent such provisions relate to townships, shall apply 15 to the counties described in paragraph “a”: 16 (1) Section 85.61, subsection 3, paragraph “a”, Code 2026. 17 (2) Section 331.322, subsection 14, Code 2026. 18 (3) Section 331.324, Code 2026. 19 (4) Section 331.901, subsection 5, Code 2026. 20 (5) Section 359.46, Code 2026. 21 (6) Section 359.47, Code 2026. 22 (7) Section 359.51, Code 2026. 23 2. a. For counties with a population of more than fifty-two 24 thousand four hundred three according to the 2020 federal 25 decennial census, except as provided in paragraph “b”, this Act 26 shall apply beginning January 1, 2031. 27 b. (1) The following shall apply to counties described in 28 paragraph “a” on and after the effective date of the following 29 sections of this Act: 30 (a) The section of this Act amending section 331.512, 31 subsection 1, paragraph “i”. 32 (b) The section of this Act enacting section 359.51A. 33 (c) The section of this Act repealing chapter 360. 34 (2) The following shall apply to counties described in 35 -18- LSB 5918SZ (2) 91 js/jh 18/ 24
S.F. 2500 paragraph “a” beginning July 1, 2030: 1 (a) The portion of the section of this Act enacting section 2 359.11, subsection 1, paragraph “a”, subparagraph (3). 3 (b) The portion of the section of this Act enacting section 4 359.11, subsection 4. 5 (c) The section of this Act enacting section 359.49, 6 subsection 1A. 7 (d) The section of this Act amending section 359.50, 8 subsection 1. 9 (3) The following shall apply to counties described in 10 paragraph “a” beginning July 1, 2031: 11 (a) The section of this Act amending section 85.61, 12 subsection 3, paragraph “a”. 13 (b) The section of this Act striking section 331.322, 14 subsection 14. 15 (c) The section of this Act amending section 331.324, 16 subsection 1, paragraph “o”. 17 (d) The section of this Act enacting section 331.324, 18 subsection 7. 19 (e) The section of this Act amending section 331.901, 20 subsection 5. 21 (f) The section of this Act amending section 359.51. 22 (g) The portion of the section of this Act repealing 23 sections 359.46 and 359.47. 24 c. Prior to January 1, 2031, the following provisions of 25 law, to the extent such provisions relate to townships, shall 26 apply to the counties described in paragraph “a”: 27 (1) Section 39.3, subsection 7, Code 2026. 28 (2) Section 39.21, subsection 4, Code 2026. 29 (3) Section 39.22, Code 2026. 30 (4) Section 39.27, Code 2026. 31 (5) Section 49.41, subsection 2, paragraph “b”, Code 2026. 32 (6) Section 49.41, subsection 4, Code 2026. 33 (7) Section 50.7, Code 2026. 34 (8) Section 64.1A, subsection 5, Code 2026. 35 -19- LSB 5918SZ (2) 91 js/jh 19/ 24
S.F. 2500 (9) Section 64.2, subsection 1, Code 2026. 1 (10) Section 64.3, subsection 3, Code 2026. 2 (11) Section 64.12, Code 2026. 3 (12) Section 64.19, subsection 2, Code 2026. 4 (13) Section 64.19, subsection 4, Code 2026. 5 (14) Section 64.24, subsection 1, paragraph “a”, 6 subparagraph (2), Code 2026. 7 (15) Section 65.3, Code 2026. 8 (16) Section 69.8, subsection 5, Code 2026. 9 (17) Section 97B.1A, subsection 8, paragraph “a”, 10 subparagraph (1), Code 2026. 11 (18) Section 97C.2, subsection 1, Code 2026. 12 (19) Section 165.35, Code 2026. 13 (20) Section 169C.6, subsection 3, Code 2026. 14 (21) Section 327G.4, subsection 1, paragraph “e”, Code 15 2026. 16 (22) Section 331.248, subsection 4, paragraph “a”, 17 subparagraph (5), Code 2026. 18 (23) Section 331.502, subsection 5, Code 2026. 19 (24) Section 359.10, Code 2026. 20 (25) Section 359.11, Code 2026, except as modified by 21 paragraph “b” of this subsection. 22 (26) Section 359.12, Code 2026. 23 (27) Section 359.13, Code 2026. 24 (28) Section 359.17, subsection 1, Code 2026. 25 (29) Section 359A.2A, subsections 1 and 4, Code 2026. 26 (30) Section 359A.2A, subsection 2, paragraph “b”, Code 27 2026. 28 (31) Section 359A.6, Code 2026. 29 (32) Section 359A.8, Code 2026. 30 (33) Section 359A.14, Code 2026. 31 d. Prior to July 1, 2031, the following provisions of law, 32 to the extent such provisions relate to townships, shall apply 33 to the counties described in paragraph “a”: 34 (1) Section 85.61, subsection 3, paragraph “a”, Code 2026. 35 -20- LSB 5918SZ (2) 91 js/jh 20/ 24
S.F. 2500 (2) Section 331.322, subsection 14, Code 2026. 1 (3) Section 331.324, Code 2026. 2 (4) Section 331.901, subsection 5, Code 2026. 3 (5) Section 359.46, Code 2026. 4 (6) Section 359.47, Code 2026. 5 (7) Section 359.51, Code 2026. 6 EXPLANATION 7 The inclusion of this explanation does not constitute agreement with 8 the explanation’s substance by the members of the general assembly. 9 This bill relates to township boards of trustees, including 10 the appointment and duties of township officers and township 11 budgets. 12 Under current law, the county board of supervisors is 13 responsible for dividing each county into townships. Townships 14 in Iowa have a board of township trustees that is typically 15 composed of three members who are registered voters of the 16 township. A board of trustees for a township with a taxable 17 valuation for property tax purposes of $250 million or more 18 consists of five registered voters of the township. The 19 township trustees act as fence viewers for the township and 20 perform other duties assigned by law, including funding and 21 maintaining pioneer cemeteries, fire protection services, 22 and emergency medical services, and serving as the township 23 animal board of health. Township trustees are elected to 24 serve four-year terms. A board of trustees is supported by a 25 township clerk, who is elected to serve a four-year term. 26 Most provisions of the bill apply to townships depending on 27 the population of the county in which a respective township 28 is located. For townships in counties with populations below 29 14,484, most provisions of the bill apply to fiscal years 30 beginning on and after July 1, 2027. For townships in counties 31 with populations of at least 14,484 but not more than 52,403, 32 most provisions of the bill apply to fiscal years beginning 33 on and after July 1, 2029. For townships in counties with 34 populations of more than 52,403, most provisions of the bill 35 -21- LSB 5918SZ (2) 91 js/jh 21/ 24
S.F. 2500 apply to fiscal years beginning on and after July 1, 2031. 1 The bill contains different effective date and applicability 2 provisions to allow for the transition of certain provisions as 3 they apply to townships in counties of different populations. 4 The bill eliminates township trustees as an elected position 5 and instead requires the board of supervisors to appoint three 6 registered voters in each township to serve a three-year term 7 on the board of trustees. The bill eliminates the township 8 clerk as an elected position and instead requires the board of 9 supervisors to appoint a township clerk for a four-year term. 10 Prior to an appointee’s initial term as a township trustee 11 or township clerk, the appointee must attend a training on 12 township budgets and responsibilities offered by the county 13 agriculture extension council in collaboration with the 14 department of management and organizations representing county 15 and city governments. 16 The bill requires the board of supervisors to appoint five or 17 seven township trustees in the county to serve as countywide 18 fence viewers and, by operation of law, as a countywide animal 19 board of health. The bill disqualifies a fence viewer with a 20 conflict of interest from participating in a matter without, 21 as provided in current law, requiring a vote of the other 22 fence viewers on whether to disqualify the fence viewer with 23 a conflict of interest. When a matter arises involving land 24 located in two different counties, the bill requires the 25 board of supervisors of the county of the owner making the 26 application to select three fence viewers and the board of 27 supervisors from the other county to select two fence viewers, 28 who together shall perform all duties of the fence viewers. 29 A board of township trustees is responsible for adopting 30 and certifying a township budget. Prior to adoption and 31 certification of the budget, the bill requires the board of 32 township trustees to provide the proposed budget to the board 33 of supervisors for approval. The board of supervisors must 34 accept or reject the proposed budget with recommended changes 35 -22- LSB 5918SZ (2) 91 js/jh 22/ 24
S.F. 2500 in a timely manner so as to not delay the duties of the board 1 of township trustees in adopting a budget and certifying taxes 2 by the deadlines provided in Code section 359.49. The bill 3 requires a board of township trustees to obtain the approval of 4 the board of supervisors prior to amending an adopted budget. 5 Under the bill, each board of township trustees shall 6 provide to the department of management a report outlining 7 certain financial information by December 31, 2027, and by 8 December 31 each year thereafter. This provision applies to 9 all townships upon enactment. 10 The bill repeals Code chapter 360, which governs the 11 building or acquisition of public halls to serve as township 12 halls. This repeal applies to all townships upon enactment. 13 The bill terminates the term of all elected township 14 officials in all townships in this state on January 1 of the 15 applicable year. A person serving as a township trustee or 16 township clerk pursuant to current law may continue serving in 17 that role until January 1 of that year. 18 Current law requires the board of supervisors to fix the 19 compensation for services for county and township officers 20 and employees if not otherwise fixed by state law. The 21 bill specifies that the board of supervisors shall fix the 22 compensation for services of township trustees and clerks, and 23 states that a person performing services for a township is an 24 employee of the county and not of the township. 25 Under current law, each employee whose employment commences 26 after July 4, 1953, or any publicly elected official of the 27 state or any of its political subdivisions shall become a 28 member of the Iowa public employees’ retirement system (IPERS) 29 upon the first day in which such employee is employed. The 30 term “employee” includes elective officials of townships. 31 The bill removes elective officials of townships from the 32 definition of “employee” for purposes of IPERS. 33 Current law authorizes IPERS to enter into an agreement with 34 the federal security administration or its successor (currently 35 -23- LSB 5918SZ (2) 91 js/jh 23/ 24
S.F. 2500 the United States social security administration) for the 1 purpose of extending the benefits of the federal old-age and 2 survivors’ insurance system to employees of the state or 3 any political subdivision thereof with respect to services 4 specified in such agreement that constitute “employment”. The 5 agreement must provide that benefits will be provided for 6 employees whose services are covered by the agreement, and 7 their dependents and survivors, on the same basis as though 8 such services constituted employment within the meaning of 9 Tit. II of the federal Social Security Act, and the state 10 will pay to the secretary of the treasury contributions with 11 respect to wages. All services that constitute employment and 12 are performed in the employ of the state, or any political 13 subdivision, by employees of the state, or of any political 14 subdivision, shall be covered by the agreement. The term 15 “employee” includes elective and appointive officials of the 16 state or any political subdivision thereof, except elective 17 officials in positions, the compensation for which is on a 18 fee basis, elective officials of school districts, elective 19 officials of townships, and elective officials of other 20 political subdivisions who are in part-time positions. The 21 bill provides that the term “employee” includes elective and 22 appointive officials of the state or any political subdivision 23 thereof, except elective officials in positions, the 24 compensation for which is on a fee basis, elective officials 25 of school districts, and elective officials of other political 26 subdivisions who are in part-time positions. Current law 27 provides that the term “political subdivision” includes an 28 instrumentality of the state of Iowa, of one or more of its 29 political subdivisions, or of the state and one or more of its 30 political subdivisions, but only if such instrumentality is 31 a juristic entity that is legally separate and distinct from 32 the state or subdivision and only if its employees are not by 33 virtue of their relation to such juristic entity employees of 34 the state or subdivisions. 35 -24- LSB 5918SZ (2) 91 js/jh 24/ 24