S.F. 269 DIVISION I 1 TAX COLLECTIONS FOR BUILDINGS OR IMPROVEMENTS ERECTED ON LAND 2 OWNED BY ANOTHER PERSON 3 Section 1. Section 445.32, Code 2025, is amended to read as 4 follows: 5 445.32 Liens on buildings or improvements. 6 1. If a building or improvement is erected or made by a 7 person other than the owner of the land on which the building 8 or improvement is located, as provided for in section 428.4 , 9 and the actual value of the building or improvement is less 10 than twenty thousand dollars, the building is not a residential 11 building, or the improvement is not a residential improvement, 12 the taxes on the building or improvement are and remain a lien 13 on the building or improvement from the date of levy until 14 paid. If the taxes on the building or improvement become 15 delinquent, as provided in section 445.37 , the county treasurer 16 shall collect the tax as provided in sections 445.3 and 445.4 . 17 This section subsection does not apply to special assessments, 18 or rates or charges. 19 2. If a building or improvement is erected or made by a 20 person other than the owner of the land on which the building 21 or improvement is located, as provided for in section 428.4, 22 the actual value of the building or improvement is twenty 23 thousand dollars or more, and the building is a residential 24 building or the improvement is an improvement to a residential 25 building, the taxes on the building or improvement are and 26 remain a lien on the building or improvement from the date of 27 levy until paid. If the taxes on the building or improvement 28 become delinquent, as provided in section 445.37, the county 29 treasurer shall collect the tax as provided in sections 445.3 30 and 445.4 or pursuant to chapter 446. 31 3. If a county treasurer commences tax collection 32 procedures under this section for delinquent taxes on a 33 building or improvement, the county treasurer shall send 34 notice to the owner of the land on which the building or 35 -1- LSB 2469XS (5) 91 jm/md 1/ 10

S.F. 269 improvement is collected in the form prescribed by section 1 446.9, subsection 1. 2 DIVISION II 3 PROPERTY TAX CREDITS AND RENT REIMBURSEMENTS 4 Sec. 2. Section 425.19, Code 2025, is amended to read as 5 follows: 6 425.19 Claim and credit or reimbursement. 7 Subject to the limitations provided in this subchapter , and 8 after submission of sufficient proof of income eligibility to 9 the county treasurer, a claimant may annually claim a credit 10 for property taxes due during the fiscal year next following 11 the base year or claim a reimbursement for rent constituting 12 property taxes paid in the base year. The amount of the credit 13 for property taxes due for a homestead shall be paid on June 14 15 of each year from the elderly and disabled property tax 15 credit fund under section 425.39, subsection 1 , by the director 16 of revenue to the county treasurer who shall credit the money 17 received against the amount of the property taxes due and 18 payable on the homestead of the claimant and the amount of the 19 reimbursement for rent constituting property taxes paid shall 20 be paid by the director of health and human services to the 21 claimant from the reimbursement fund under section 425.39, 22 subsection 2 , on or before December 31 of each year. 23 DIVISION III 24 ABANDONED MOBILE HOMES IN UNINCORPORATED AREAS 25 Sec. 3. Section 555B.1, subsection 5, Code 2025, is amended 26 to read as follows: 27 5. “Mobile home” means the same as defined in section 435.1 28 and includes “manufactured homes” “manufactured homes” and 29 “modular homes” “modular homes” as those terms are defined in 30 section 435.1 , if the manufactured homes or modular homes are 31 located in a manufactured home community or mobile home park or 32 are located in the unincorporated area of a county . 33 Sec. 4. Section 555C.1, Code 2025, is amended by adding the 34 following new subsection: 35 -2- LSB 2469XS (5) 91 jm/md 2/ 10

S.F. 269 NEW SUBSECTION . 4A. “Rural property” means real property 1 located in the unincorporated area of a county. 2 Sec. 5. Section 555C.1, subsection 5, unnumbered paragraph 3 1, Code 2025, is amended to read as follows: 4 “Valueless home” means a home located in a manufactured home 5 community or a mobile home park or on rural property including 6 all other personal property, where all of the following 7 conditions exist: 8 Sec. 6. Section 555C.2, Code 2025, is amended to read as 9 follows: 10 555C.2 Removal or transfer of title of valueless home —— 11 presumption of value. 12 1. An owner of rural property or a manufactured home 13 community or mobile home park may remove, or cause to be 14 removed, from the rural property or manufactured home 15 community or mobile home park a valueless home and personal 16 property associated with the home at any time following a 17 determination of abandonment by the rural property owner or by 18 the manufactured home community or mobile home park owner in 19 accordance with section 562B.27, subsection 1 , and an order 20 of removal pursuant to chapter 648 without further notice to 21 the owner or occupant of the valueless home. Within ten days 22 of the removal or transfer of title, the rural property owner 23 or manufactured home community or mobile home park owner shall 24 give written notice to the county treasurer for the county in 25 which the rural property or manufactured home community or 26 mobile home park is located by affidavit which shall include 27 a description of the valueless home, its owner or occupant, 28 if known, the date of removal or transfer of title, and if 29 applicable, the name and address of any third party to whom a 30 new title shall be issued. 31 2. A valueless home and any personal property associated 32 with the valueless home shall be conclusively deemed in value 33 to be equal to or less than the reasonable cost of disposal 34 plus all sums owing to the rural property owner or manufactured 35 -3- LSB 2469XS (5) 91 jm/md 3/ 10

S.F. 269 home community or mobile home park owner pertaining to the 1 valueless home, if the rural property owner or manufactured 2 home community or mobile home park owner or an agent of the 3 owner removes the home and personal property to a demolisher, 4 sanitary landfill, or other lawful disposal site or if the 5 rural property owner or manufactured home community or mobile 6 home park owner allows a disinterested third party to remove 7 the valueless home and personal property or to leave the home 8 on the rural property or in the manufactured home community or 9 mobile home park in a transaction in which the rural property 10 owner or manufactured home community or mobile home park owner 11 receives no consideration. 12 Sec. 7. Section 555C.3, Code 2025, is amended to read as 13 follows: 14 555C.3 New title —— third party. 15 If a new title to a valueless home is to be issued to a 16 third party, the county treasurer shall issue a new title, 17 upon receipt of the affidavit required in section 555C.2 and 18 payment of a fee pursuant to section 321.47 . Any tax lien 19 levied pursuant to chapter 435 is canceled and the ownership 20 interest of the previous owner or occupant of the valueless 21 home is terminated as of the date of issuance of the new title. 22 The new title owner shall take the title free of all rights and 23 interests even though the rural property owner or manufactured 24 home community or mobile home park owner fails to comply with 25 the requirements of this chapter or any judicial proceedings, 26 if the new title owner acts in good faith. 27 Sec. 8. Section 555C.4, Code 2025, is amended to read as 28 follows: 29 555C.4 Removal by rural property owner or manufactured home 30 community or mobile home park owner. 31 Unless the valueless home is to be titled in the name of 32 a third party, the rural property owner or manufactured home 33 community or mobile home park owner may dispose of a valueless 34 home and any personal property to a demolisher, sanitary 35 -4- LSB 2469XS (5) 91 jm/md 4/ 10

S.F. 269 landfill, or other lawful disposal site under the terms and 1 conditions as the rural property owner or manufactured home 2 community or mobile home park owner shall determine. 3 DIVISION IV 4 NONRESIDENTS VEHICLE REGISTRATION AND CERTIFICATES OF TITLE 5 Sec. 9. Section 321.20, subsection 1, paragraph f, Code 6 2025, is amended to read as follows: 7 f. (1) If Except as provided in subparagraph (2), if the 8 vehicle is owned by a nonresident but is subject to issuance of 9 an Iowa certificate of title or registration, the application 10 shall must also contain the full legal name, Iowa driver’s 11 license number or Iowa nonoperator’s identification card 12 number, date of birth, bona fide residence, and mailing address 13 of the primary user of the vehicle. If the primary user is a 14 firm, association, or corporation, the application shall must 15 contain the bona fide business address and federal employer 16 identification number of the primary user. The primary user’s 17 name and address shall not be printed on the registration 18 receipt or the certificate of title. 19 (2) If the vehicle is owned by a nonresident who owns the 20 property, as defined in section 535B.1, or land suitable for 21 use in farming in this state, the vehicle is used primarily at 22 the Iowa property, and the vehicle is subject to issuance of 23 an Iowa certificate of title or registration, the application 24 must include reasonable proof, as determined by the department, 25 that the nonresident owns the property, and may contain the 26 owner’s driver’s license number or nonoperator’s identification 27 card number issued by another state in lieu of both the primary 28 user’s information required under subparagraph (1) and the 29 owner’s Iowa driver’s license number or Iowa nonoperator’s 30 identification card number required under paragraph “a” . The 31 department shall adopt rules regarding acceptable proof of 32 ownership of the property required under this subparagraph. 33 DIVISION V 34 SPLIT AND CONSOLIDATION OF PARCELS —— TAX SALES 35 -5- LSB 2469XS (5) 91 jm/md 5/ 10

S.F. 269 Sec. 10. Section 354.2, Code 2025, is amended by adding the 1 following new subsections: 2 NEW SUBSECTION . 4A. “Consolidation” means merging two or 3 more tracts or parcels of land into one parcel of land. 4 NEW SUBSECTION . 16A. “Split” means dividing a parcel of 5 land into two or more parcels of land when a plat of survey or 6 acquisition plat is not required. 7 Sec. 11. NEW SECTION . 354.28 Split or consolidation not 8 requiring plat of survey or acquisition plat. 9 The county assessor or county auditor, as applicable, 10 shall not approve a split or consolidation for which a plat 11 of survey or acquisition plat is not required, unless each 12 parcel involved in the split or consolidation is not within the 13 redemption period under chapter 447 or the period specified 14 in section 448.12 following a tax sale under chapter 446 and 15 is free from unpaid property taxes, special assessments, and 16 drainage assessments for which a waiver or abatement has not 17 been approved. 18 DIVISION VI 19 AUTHORITY TO POSTPONE OR CANCEL TAX SALES 20 Sec. 12. Section 446.7, subsection 1, Code 2025, is amended 21 to read as follows: 22 1. Annually, on the third Monday in June the county 23 treasurer shall offer at public sale all parcels on which taxes 24 are delinquent. The treasurer shall not, however, offer for 25 sale any parcel that is subject to a pending action as the 26 result of a municipal infraction citation under section 364.22 , 27 a petition filed under chapter 657 , or a petition filed under 28 chapter 657A , if such municipal infraction citation or petition 29 is indexed under section 617.10 and noted in the county system 30 as defined in section 445.1 . The sale shall be made for the 31 total amount of taxes, interest, fees, and costs due. If for 32 good cause the treasurer cannot hold the annual tax sale on the 33 third Monday of June, the treasurer may designate a different 34 date in June for the sale not later than one hundred twenty 35 -6- LSB 2469XS (5) 91 jm/md 6/ 10

S.F. 269 days after the third Monday in June . After designation of a 1 different date, the treasurer may, for good cause and following 2 approval of the board of supervisors, redesignate the date of 3 the tax sale to a date not more than one hundred twenty days 4 after the immediately preceding designation, but not later than 5 the date for the subsequent year’s annual tax sale. 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 local government administration. 10 DIVISION I —— TAX COLLECTIONS FOR BUILDINGS OR IMPROVEMENTS 11 ERECTED ON LAND OWNED BY ANOTHER PERSON. When property 12 adjacent to a public improvement benefits from the improvement, 13 a special assessment may be levied against the adjacent 14 properties that received the benefit to pay for all or a 15 portion of the improvement. Under current law, principal and 16 interest due and delinquent because of a special assessment 17 cannot be collected on a building or improvement erected or 18 made by a person on land owned by another person pursuant to 19 Code sections 445.3 and 445.4. The bill allows collections 20 pursuant to Code sections 445.3 and 445.4 or Code chapter 446 21 (tax sales) relating to residential buildings or improvements 22 on residential buildings, with an actual value of $20,000 or 23 more, erected or made by a person on land owned by another 24 person to include principal and interest due and delinquent 25 because of special assessment levies. 26 The bill requires a county treasurer to provide notice to 27 the owner of leased land on which a building or improvement 28 is erected prior to commencing tax collection procedures for 29 delinquent taxes on the building or improvement. 30 DIVISION II —— PROPERTY TAX CREDITS AND RENT REIMBURSEMENTS. 31 The bill specifies a claim for credit of property taxes due or 32 reimbursement for rent constituting property taxes during the 33 fiscal year shall not be allowed unless the claim is filed with 34 sufficient proof of income eligibility. 35 -7- LSB 2469XS (5) 91 jm/md 7/ 10

S.F. 269 DIVISION III —— ABANDONED MOBILE HOMES AND PERSONAL PROPERTY 1 IN UNINCORPORATED AREAS. The bill changes the definition of 2 “mobile home” in Code chapter 555B (disposal of abandoned 3 mobile homes and personal property) to include an abandoned 4 mobile home in an unincorporated area. By changing the 5 definition of “mobile home” in Code chapter 555B to include 6 an abandoned mobile home in an unincorporated area, the bill 7 establishes similar procedures for the removal of an abandoned 8 mobile home and personal property as manufactured homes or 9 modular homes in a manufactured home community or mobile home 10 park. 11 The bill also changes the definition of “valueless home” in 12 Code chapter 555C (valueless mobile, modular, and manufactured 13 homes) to include a home on rural property. By changing 14 the definition of “valueless home” in Code chapter 555C to 15 include a home on rural property, the bill establishes similar 16 procedures for the removal of a valueless home and personal 17 property from a manufactured home community or mobile home 18 park. Code chapter 555C also establishes procedures to issue a 19 new title to a valueless home to a third party. 20 DIVISION IV —— NONRESIDENTS VEHICLE REGISTRATION AND 21 CERTIFICATES OF TITLE. Current law requires an owner of a 22 vehicle to apply for registration and issuance of a certificate 23 of title if the vehicle is required to be registered. The 24 application must include information about the owner, the 25 vehicle, nonowner interests in the vehicle, if applicable, 26 the amount of the fee for new registration, and other 27 information as may reasonably be required by the department of 28 transportation (DOT). In particular, the owner’s full legal 29 name, social security number or Iowa driver’s license number or 30 Iowa nonoperator’s identification card number, date of birth, 31 bona fide residence, and mailing address are required. 32 In addition, if the vehicle is owned by a nonresident 33 but still subject to issuance of a certificate of title 34 or registration in Iowa, the application must also contain 35 -8- LSB 2469XS (5) 91 jm/md 8/ 10

S.F. 269 the full legal name, Iowa driver’s license number or Iowa 1 nonoperator’s identification card number, date of birth, bona 2 fide residence, and mailing address of the primary user of the 3 vehicle. 4 The bill provides for alternative application information 5 required for certain nonresidents. Nonresidents who own 6 residential real property or land suitable for use in 7 farming in Iowa that are registering a vehicle that is used 8 primarily at that property may instead apply using the owner’s 9 driver’s license number or nonoperator’s identification card 10 number issued by another state in lieu of both the primary 11 user’s information and the Iowa’s driver’s license number or 12 nonoperator’s identification card number required under current 13 law. A nonresident who applies for registration and issuance 14 of a certificate of title under the bill is required to provide 15 reasonable proof that the nonresident owns such property in 16 Iowa. The DOT must adopt rules regarding acceptable proof of 17 property ownership, including but not limited to a copy of a 18 deed or utility payment receipts. For purposes of the bill, 19 “residential real property” means real property, which is an 20 owner-occupied single-family or two-family dwelling, located in 21 this state, occupied or used or intended to be occupied or used 22 for residential purposes, including an interest in any real 23 property covered under Code chapter 499B (horizontal property 24 (condominiums)). 25 In accordance with current law, a nonresident is required to 26 apply for registration and issuance of certificate of title for 27 a vehicle subject to registration to the county treasurer of 28 the county where the primary user of the vehicle is located. 29 DIVISION V —— SPLIT AND CONSOLIDATION OF PARCELS —— 30 TAX SALES. The bill provides that a county assessor or 31 county auditor, as applicable, shall not approve a split or 32 consolidation, as each is defined in the bill, for which a plat 33 of survey or acquisition plat is not required, unless each 34 parcel involved in the split or consolidation is not within 35 -9- LSB 2469XS (5) 91 jm/md 9/ 10

S.F. 269 the redemption period under Code chapter 447 or the period 1 specified in Code section 448.12 following a tax sale and is 2 free from unpaid property taxes, special assessments, and 3 drainage assessments for which a waiver or abatement has not 4 been approved. 5 DIVISION VI —— AUTHORITY TO POSTPONE OR CANCEL TAX SALES. 6 Code section 446.7 provides that annually, on the third Monday 7 in June, the county treasurer shall offer at public sale all 8 parcels on which taxes are delinquent. However, if for good 9 cause the treasurer cannot hold the annual tax sale on that 10 date, the treasurer may designate a different date in June for 11 the sale. 12 The bill modifies the ability of the county treasurer 13 to reschedule the tax sale for good cause by allowing the 14 rescheduled date to be a date not later than 120 days after the 15 third Monday in June. After designation of a different date, 16 the county treasurer may, for good cause and following approval 17 of the board of supervisors, redesignate the date of the tax 18 sale to a date not more than 120 days after the immediately 19 preceding designation, but not later than the date for the 20 subsequent year’s annual tax sale. 21 -10- LSB 2469XS (5) 91 jm/md 10/ 10