Iowa 2023-2024 Regular Session

Iowa House Bill HSB97

Introduced
1/25/23  
Introduced
1/25/23  

Caption

A bill for an act relating to the authority of a county treasurer to postpone or cancel an annual tax sale.(See HF 266, HF 663.)

Impact

HSB97 has the potential to significantly impact local government processes regarding tax sales and the handling of delinquent property taxes. By allowing county treasurers to act with greater discretion, the bill seeks to improve the efficiency and responsiveness of tax collection efforts. Proponents argue that this flexibility can help ensure that properties are not prematurely sold at tax sales, preserving property interests for owners who may be addressing their tax issues actively. However, this change could also create variability in tax collection efficiency across counties, leading to divergent outcomes in revenue collection.

Summary

House Study Bill 97 (HSB97) focuses on modifying the procedural authority of county treasurers regarding the scheduling and management of annual tax sales. Primarily, it relates to the ability of a county treasurer to postpone or cancel the annual tax sale that occurs on the third Monday in June, based on good cause. The bill introduces more flexibility in scheduling these sales, allowing for rescheduling to a date prior to the subsequent year's scheduled sale or the option to cancel and include those parcels in the following year's sale if taxes remain delinquent. This modification aims to provide county treasurers with enhanced operational authority in managing tax sales effectively.

Contention

The discussions around HSB97 may arise from concerns regarding accountability and consistency in tax sale practices across different counties. While some stakeholders, such as county officials, may favor the bill for its adaptability to local conditions and needs, there could be objections from those who fear that extending the power to postpone tax sales might lead to abuse or irregularities in the process. There may be discussions on whether sufficient oversight mechanisms are in place to ensure that treasurers use this authority responsibly and transparently.

Companion Bills

IA SSB1051

Related A bill for an act relating to the authority of a county treasurer to postpone or cancel an annual tax sale.(See SF 216.)

IA SF216

Replaced by A bill for an act relating to the authority to postpone or cancel an annual tax sale.(Formerly SSB 1051.)

IA HF266

Replaced by A bill for an act relating to the authority of a county treasurer to postpone or cancel an annual tax sale.(Formerly HSB 97; See HF 663.)

IA HF663

Replaced by A bill for an act relating to the authority to postpone an annual tax sale.(Formerly HF 266, HSB 97.)

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 SF2435

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.)

IA HSB205

A bill for an act relating to cities or counties canceling the sale of property containing abandoned buildings to a tax sale certificate holder.

IA SF28

A bill for an act relating to cities or counties canceling the sale of property containing abandoned buildings to a tax sale certificate holder.

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 A533

Eliminates Treasurer's authority to annually adjust petroleum products gross receipts tax.

IA SB26144

Concerning the collection of delinquent property taxes by tax lien sale, and, in connection therewith, modifying the structure and authority for treasurers to charge certain fees, amending the process for the sale of tax liens, and repealing...

IA SB144

Modify Property Tax Lien Sales Treasurer Deeds & Fees

IA HF28

A bill for an act relating to the creation of land redevelopment trusts.(See HF 1008.)

IA HF2531

A bill for an act relating to interests in minerals owned by counties and cities, and including effective date provisions. (Formerly HF 2213.)

Similar Bills

No similar bills found.