Iowa 2025-2026 Regular Session

Iowa Senate Bill SF2435

Introduced
2/23/26  

Caption

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.(Formerly SF 2024.)

Impact

The impact of SF2435 is primarily on statutes related to property tax credits and the handling of abandoned properties. By adjusting definitions—such as including abandoned mobile homes in unincorporated areas under specific provisions—the bill enhances the framework guiding local authorities on how to manage these properties. This can lead to more consistent handling of abandoned mobile homes across different jurisdictions, which could influence housing conditions in rural settings. Additionally, the bill modifies how tax sales can be postponed or canceled, particularly in the aftermath of natural disasters.

Summary

Senate File 2435 seeks to amend and update local government laws regarding property tax credits and rent reimbursements, the management of abandoned mobile homes and personal property in rural areas, as well as regulations on tax sales. This bill introduces several key modifications to existing laws that impact local government administration. The legislation is designed to streamline processes and ensure criteria for property tax credits are met through appropriate proof of income eligibility, thereby potentially affecting how residents access these benefits.

Contention

While SF2435 aims to improve local governance efficiencies, it could face contention from various stakeholders. Critics may argue that altering processes for removing valueless homes and managing tax sale delays could adversely impact communities, particularly if local governments feel they have less autonomy to address specific local situations like natural disaster responses. Proponents, however, emphasize that standardizing these approaches can prevent mismanagement and create a more efficient system overall.

Companion Bills

IA SF2024

Similar To 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.(See SF 2435.)

Previously Filed As

IA 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.(See SF 2435.)

IA SF269

A bill for an act relating to local government by modifying provisions relating to liens, property tax credits and rent reimbursements, abandoned mobile homes and personal property in rural areas, driver's licenses, and tax sales.

IA HF2223

A bill for an act relating to local and state government finances by modifying provisions relating to homestead property tax credits, providing a residential property tax rebate, modifying provisions relating to retirement systems, making appropriations, and including applicability provisions.

IA SSB3034

A bill for an act relating to state and local government taxes, budgets, and authority, by modifying provisions relating to the assessment and taxation of property, funding from the secure an advanced vision for education fund, the election of certain county officers, urban renewal areas and urban revitalization areas, establishing a rent reimbursement program, establishing a program for certain first-time homebuyers, establishing a local government shared-services grant fund, making appropriations, and including effective date, applicability, and retroactive applicability provisions.

IA HSB563

A bill for an act relating to state and local government taxes, budgets, and authority, by modifying provisions relating to the assessment and taxation of property, funding from the secure an advanced vision for education fund, the election of certain county officers, urban renewal areas and urban revitalization areas, establishing a rent reimbursement program, establishing a program for certain first-time homebuyers, establishing a local government shared-services grant fund, making appropriations, and including effective date, applicability, and retroactive applicability provisions.

IA SF651

A bill for an act relating to local government property taxes, financial authority, and budgets, modifying appropriations, and including effective date, applicability, and retroactive applicability provisions.(Formerly SSB 1227.)

IA A270

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

IA S91

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

IA SF2225

A bill for an act relating to property law, including rental properties, manufactured home communities, mobile home parks, and actions relating to such properties, making penalties applicable, and including effective date and applicability provisions.

IA HF916

A bill for an act modifying provisions relating to the additional property tax credit for elderly persons and including applicability provisions.

Similar Bills

MS SB2879

Ad valorem taxes on mobile homes; bring forward code sections related to.

MS SB2853

Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked.

MS SB2841

Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked.

CA SB996

Manufactured housing: classification as real property.

TX SB2764

Relating to information provided to a purchaser of a manufactured home regarding the ability to elect to treat the home as real property or personal property.

US HB2652

Bring Entrepreneurial Advancements To Consumers Here In North America Act

OK HB3407

Property; creating right to sell, salvage, or remove manufactured home and its contents for certain real property owners; notice; effective date.

IL HB2999

LOCAL ZONING-MANUFACTURED HOME