Iowa legislation · 91st General Assembly
Iowa SF2360: A BILL FOR An Act relating to partial payments of property taxes and including applicability provisions
Status: In committee, February 24, 2026
An Act relating to partial payments of property taxes and including applicability provisions.
What the bill says
A bill FOR An Act relating to partial payments of property taxes and including applicability provisions.
From the introduced text, February 17, 2026:
A BILL FOR An Act relating to partial payments of property taxes and including applicability provisions. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 6576XS (3) ms/md S.F. 2360 Section 1. Section 435.24, subsection 6, paragraph a, Code 2026, is amended to read as follows: a. As an alternative to the semiannual or annual payment of taxes, the county treasurer may shall accept partial payments of current year home taxes. The treasurer shall transfer amounts from each taxpayer's account to be applied to each semiannual tax installment prior to the delinquency dates specified in section 445.37 and the amounts collected shall be apportioned by the tenth of the month following transfer. If, prior to the due date of each semiannual installment, the account balance is insufficient to fully satisfy the installment, the treasurer shall transfer and apply the entire account balance, leaving an unpaid balance of the installment. Interest shall attach on the unpaid balance in accordance with section 445.39. Unless funds sufficient to fully satisfy the delinquency are received, the treasurer shall collect the unpaid balance as provided in sections 445.3 and 445.4 and chapter 446. Any remaining balance in a taxpayer's account in excess of the amount needed to fully satisfy an installment shall remain in the account to be applied toward the …
Sponsors
- Cindy Winckler (D, 49) · primary sponsor
- Art Staed (D, 40)
- Janet Petersen (D, 18)
- Thomas Townsend (D, 36)
- Tony Bisignano (D, 15)
- Matt Blake (D, 22)
- Mike Zimmer (D, 35)
- Molly Donahue (D, 37)
- Dotzler Jr., William A. (D, 31)
- Liz Bennett (D, 39)
- Hardman, Renee (D, 16)
- Drey, Catelin (D, 1)
Latest actions
- : Subcommittee: Dawson, Bisignano, and Gruenhagen. S.J. 393 .
- : Introduced, referred to Ways and Means. S.J. 303 .
Subjects: county treasurers, county government, residential property, Gary Smith, property taxes
Common questions
- What is SF2360?
- SF2360 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to partial payments of property taxes and including applicability provisions.
- What does SF2360 do?
- In its own words: A bill FOR An Act relating to partial payments of property taxes and including applicability provisions.
- What is the status of SF2360?
- In committee as of February 24, 2026. Latest action: Subcommittee: Dawson, Bisignano, and Gruenhagen. S.J. 393 . (February 24, 2026).
- Who sponsored SF2360?
- Cindy Winckler (D, 49), with 11 co-sponsors.
- Where is the official record for SF2360?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+2360&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.