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IA SF2032

Bill

Official Source

Status

Introduced

1/12/2026

Primary Sponsor

Dave Rowley

Click for details

Origin

Senate

91st General Assembly

AI Summary

  • Amends Iowa Code Section 445.32 to create two categories for tax liens on buildings or improvements erected by someone other than the landowner
  • Non-residential buildings or improvements valued under $20,000 remain subject to tax liens collected under existing sections 445.3 and 445.4, with special assessments explicitly excluded
  • Residential buildings or improvements valued at $20,000 or more can have delinquent taxes collected either under sections 445.3 and 445.4 or through tax sale procedures under Chapter 446
  • Requires county treasurers to notify landowners before commencing tax collection procedures on buildings or improvements located on their property
  • Expands collection authority to include delinquent special assessment principal and interest for qualifying residential properties built on leased land

Legislative Description

A bill for an act relating to tax and special assessment collections for buildings or improvements erected on land owned by another person.(See SF 2334.)

Last Action

Committee report approving bill, renumbered as SF 2334. S.J. 286.

2/12/2026

Committee Referrals

Ways and Means1/12/2026

Full Bill Text

No bill text available