Iowa legislation · 91st General Assembly
Iowa SF2032: A BILL FOR An Act relating to tax and special assessment collections for buildings or improvements erected on land owned by another person
Status: In committee, February 12, 2026
An Act relating to tax and special assessment collections for buildings or improvements erected on land owned by another person.
What the bill says
A bill FOR An Act relating to tax and special assessment collections for buildings or improvements erected on land owned by another person.
From the introduced text, January 12, 2026:
A BILL FOR An Act relating to tax and special assessment collections for buildings or improvements erected on land owned by another person. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5130XS (1) ms/md S.F. 2032 Section 1. Section 445.32, Code 2026, is amended to read as follows: 445.32 Liens on buildings or improvements. 1. If a building or improvement is erected or made by a person other than the owner of the land on which the building or improvement is located, as provided for in section 428.4, and the actual value of the building or improvement is less than twenty thousand dollars, the building is not a residential building, or the improvement is not a residential improvement, the taxes on the building or improvement are and remain a lien on the building or improvement from the date of levy until paid. If the taxes on the building or improvement become delinquent, as provided in section 445.37, the county treasurer shall collect the tax as provided in sections 445.3 and 445.4. This section subsection does not apply to special assessments, or rates or charges. 2. If a building or improvement is erected or made by a person other than the owner of the land on which the building or improvement is located, as provided for …
Sponsors
- Dave Rowley (R, 5) · primary sponsor
Latest actions
- : Committee report approving bill, renumbered as SF 2334 . S.J. 286 .
- : Subcommittee recommends amendment and passage.
- : Subcommittee Meeting: 01/28/2026 11:30AM Senate Lounge.
- : Subcommittee: Rowley, Dawson, and Dotzler. S.J. 90 .
- : Introduced, referred to Ways and Means. S.J. 39 .
Subjects: delinquent taxes, county treasurers, buildings, county government, special assessments, taxation, improvements, real property
Common questions
- What is SF2032?
- SF2032 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to tax and special assessment collections for buildings or improvements erected on land owned by another person.
- What does SF2032 do?
- In its own words: A bill FOR An Act relating to tax and special assessment collections for buildings or improvements erected on land owned by another person.
- What is the status of SF2032?
- In committee as of February 12, 2026. Latest action: Committee report approving bill, renumbered as SF 2334 . S.J. 286 . (February 12, 2026).
- Who sponsored SF2032?
- Dave Rowley (R, 5).
- Where is the official record for SF2032?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+2032&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.