Iowa legislation · 91st General Assembly
Iowa SF2024: A BILL FOR An Act relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax sales
Status: In committee, February 23, 2026
An Act relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax sales.
What the bill says
A bill FOR An Act relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax sales.
From the introduced text, January 12, 2026:
A BILL FOR An Act relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax sales. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5131XS (2) ms/md S.F. 2024 DIVISION I PROPERTY TAX CREDITS AND RENT REIMBURSEMENTS Section 1. Section 425.19, Code 2026, is amended to read as follows: 425.19 Claim and credit or reimbursement. Subject to the limitations provided in this subchapter, and after submission of sufficient proof of income eligibility to the county treasurer, a claimant may annually claim a credit for property taxes due during the fiscal year next following the base year or claim a reimbursement for rent constituting property taxes paid in the base year. The amount of the credit for property taxes due for a homestead shall be paid on June 15 of each year from the elderly and disabled property tax credit fund under section 425.39, subsection 1, by the director of revenue to the county treasurer who shall credit the money received against the amount of the property taxes due and payable on the homestead of the claimant and the amount of the reimbursement for rent constituting property taxes paid shall be paid by the director of health and human services to …
Sponsors
- Dave Rowley (R, 5) · primary sponsor
Latest actions
- : Committee report approving bill, renumbered as SF 2435 . S.J. 370 .
- : Subcommittee recommends amendment and passage.
- : Subcommittee Meeting: 02/17/2026 10:00AM Room 315.
- : Subcommittee: Sires, Guth, and Hardman. S.J. 67 .
- : Introduced, referred to Local Government. S.J. 38 .
Subjects: county treasurers, rental property, personal property, county government, residential property, tax sales, parcels (real property), titles (property)
Common questions
- What is SF2024?
- SF2024 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax sales.
- What does SF2024 do?
- In its own words: A bill FOR An Act relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax sales.
- What is the status of SF2024?
- In committee as of February 23, 2026. Latest action: Committee report approving bill, renumbered as SF 2435 . S.J. 370 . (February 23, 2026).
- Who sponsored SF2024?
- Dave Rowley (R, 5).
- Where is the official record for SF2024?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+2024&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.