This bill mandates that county treasurers in Iowa shall accept partial payments for property taxes, replacing the previous language that allowed treasurers to do so at their discretion. Specifically, the bill amends Section 435.24 and Section 445.36A of the Code 2026, ensuring that treasurers must accept partial payments as an alternative to the traditional semiannual or annual payment options. The treasurer is required to apply these partial payments to each semiannual tax installment before the delinquency dates, and any remaining balance will be carried over to the next installment. Additionally, interest will accrue on any unpaid balance in accordance with existing law.

The bill also includes provisions for notifying taxpayers about their ability to make partial payments, removing the previous requirement for taxpayers to request this option from the treasurer. This change aims to streamline the process and make it easier for taxpayers to manage their property tax obligations. The new regulations will take effect for property taxes due and payable in fiscal years beginning on or after July 1, 2026.

Statutes affected:
Introduced: 435.24, 445.37