Iowa 2025-2026 Regular Session Status: Passed Senate

SF 2500 — A bill for an act relating to townships, including the appointment and duties of township officers, township budgets, and the provision of fire protection and emergency medical services to townships by cities, and including effective date provisions.

Last action — Read first time, referred to Ways and Means.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced April 15, 2026. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Prognosis

Advancing 46% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Passed Senate

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

307 added · 891 removed

Plain-language change summary

The recent amendment to Senate File 2500 includes a clarification regarding the appointment of township officers, specifying that certain townships will follow different rules based on previous regulations. Additionally, the amendment streamlines the language about qualifications for public office to ensure that elected officials must reside in the area they serve. These changes are important because they enhance the governance structure of townships and ensure that officials are accountable to the communities they represent.

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Senate File 2500 - Introduced SENATE FILE 2500 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SF 2431) (SUCCESSOR TO SSB 3009) A BILL FOR An Act relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisions.
Senate File 2500 - Reprinted SENATE FILE 2500 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SF 2431) (SUCCESSOR TO SSB 3009) (As Amended and Passed by the Senate April 22, 2026) A BILL FOR An Act relating to townships, including the appointment and duties of township officers, township budgets, and the provision of fire protection and emergency medical services to townships by cities, and including effective date provisions.
TLSB 5918SZ (2) 91 js/jh S.F.
SF 2500 (3) 91 js/jh/mb S.F.
2500 Section 1.
2500 DIVISION I TOWNSHIP GOVERNANCE Section 1.
Section 39.3, subsection 7, Code 2026, is amended to read as follows:
Section 39.22, unnumbered paragraph 1, Code 2026, is amended to read as follows:
7.
The This section applies only to the election or appointment of township officers in townships not subject to the provisions of section 359.11, subsection 1.
“General election” means the biennial election for national or state officers, members of Congress and of the general assembly, county and township officers, and for the choice of other officers or the decision of questions as provided by law.
The appointment of township officers in townships subject to the provisions of section 359.11, subsection 1, shall occur only as provided in that subsection.
Otherwise, the offices of township trustee and township clerk shall be filled by appointment or election as follows:
Section 39.21, subsection 4, Code 2026, is amended by striking the subsection.
Sec.
3.
Section 39.27, Code 2026, is amended to read as follows:
39.27 Qualifications for public office.
Any person elected to an office under the laws of this state shall be an eligible elector.
At the time an elected official takes office the official shall be a resident of the state, district, county, township, city, or ward by or for which the person was elected, or in which the duties of the office are to be exercised.
An elected official shall continue to be a resident of the state, district, county, township, city, or ward by or for which the person was elected, or in which the duties of the office are to be exercised for the duration of the term of office.
This section shall not apply to United States senators or representatives in Congress or to members of the general assembly.
Sec.
4.
Section 49.41, subsection 2, paragraph b, Code 2026, is amended to read as follows:
b.
When the state commissioner receives notice from the county commissioner that a candidate for a state or federal office has also been nominated for a county or township office, the state commissioner shall amend the certificate issued pursuant to section 43.73 and notify the commissioners of any other counties to whom the candidate’s name was originally certified and instruct them to remove the candidate’s name from the ballot in those counties.
Sec.
5.
Section 49.41, subsection 4, Code 2026, is amended LSB 5918SZ (2) 91 -1- js/jh 1/24 S.F.
2500 by striking the subsection.
Sec.
6.
Section 50.7, Code 2026, is amended to read as follows:
50.7 Error on county office —— township office .
If, in case of such excess, the vote of the precinct where the error occurred would change the result as to a county office if the person appearing to be elected were deprived of so many votes, then the election shall be set aside as to that person in that precinct, and a new election ordered therein;
but no person who was not a registered voter in that precinct at the time of the general election shall be allowed to vote at such special election.
If the error occurs in relation to an office of a city, school district, township, or of any special district whose elections may be conducted under this chapter, the governing body of the political subdivision involved may order a new election or not, in their discretion.
Sec.
7.
Township trustees and clerks .
Township trustees and, if appointed pursuant to section 359.11, subsection 1, township clerks.
8.
Section 64.2, subsection 1, Code 2026, is amended to read as follows:
1.
All other public officers, except as otherwise specially provided, shall give bond with the conditions, in substance, as follows:
That as ............
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(naming the office), in ........
(city, township, county, or state of Iowa), the officer will render a true account of the office and of the officer’s doings therein to the proper authority, when required thereby or by law;
that the officer will promptly pay over to the officer or person entitled thereto all moneys which may come into the officer’s hands by virtue of the office;
that the officer will promptly account for all balances of money remaining in the officer’s hands at the termination of the office;
that the officer will exercise all reasonable diligence and care in the preservation and lawful disposal of all money, books, papers, LSB 5918SZ (2) 91 -2- js/jh 2/24 S.F.
2500 securities, or other property appertaining to that office, and deliver them to the officer’s successor, or to any other person authorized to receive the same;
and that the officer will faithfully and impartially, without fear, favor, fraud, or oppression, discharge all duties now or hereafter required of the office by law.
Sec.
9.
Section 64.3, subsection 3, Code 2026, is amended to read as follows:
The reasonable expenses of an insurance policy obtained pursuant to this section in lieu of a bond, for which the reasonable expenses of such bond would be paid for by the county or township pursuant to section 64.11, 64.12, or 64.15, shall be paid by the county or township, as applicable.
Section 69.8, subsection 5, Code 2026, is amended to read as follows:
Sec.
10.
Section 64.19, subsection 2, Code 2026, is amended to read as follows:
2.
By the board of supervisors, in case of county officers, township clerks, and assessors.
Sec.
11.
Section 64.19, subsection 4, Code 2026, is amended by striking the subsection.
Sec.
12.
Section 64.24, subsection 1, paragraph a, subparagraph (2), Code 2026, is amended to read as follows:
(2) In the record kept by the county auditor, the official bonds of all county officers, elective or appointive, and township clerks .
Sec.
13.
Section 65.3, Code 2026, is amended to read as follows:
65.3 Effect.
If a requisition made under either section 65.1A or section 65.2 be is complied with, both the old and the new security shall be in force;
if not, the office shall become and be declared vacant, and the fact shall be certified to the proper officer, to be recorded in the election book or township record .
Sec.
14.
Section 69.8, subsection 5, Code 2026, is amended by striking the subsection and inserting in lieu thereof the LSB 5918SZ (2) 91 -3- js/jh 3/24 S.F.
2500 following:
Appointed township officers.
Elected township offices.
When a vacancy occurs in the office of township trustee or township clerk, the vacancy shall be filled by appointment by the board of supervisors pursuant to section 359.11.
Sec.
15.
Section 85.61, subsection 3, paragraph a, Code 2026, is amended to read as follows:
A person, firm, association, or corporation, state, county, municipal corporation, school corporation, area education agency, township as an employer of volunteer fire fighters and emergency medical care providers only, benefited fire district, and the legal representatives of a deceased employer.
When a vacancy occurs in the office of township clerk or township trustee in a township that is not subject to the provisions of section 359.11, subsection 1, the vacancy shall be filled by appointment by the trustees.
All appointments to fill vacancies in township offices shall be until a successor is elected at the next general election and qualifies by taking the oath of office.
If the term of office in which the vacancy exists will expire within seventy days after the next general election, the person elected to the office for the succeeding term shall qualify by taking the oath of office within ten days after the election and shall serve for the remainder of the unexpired term, as well as for the next four-year term.
b.
However, if the offices of two trustees are vacant in a township that is not subject to the provisions of section 359.11, subsection 1, the county board of supervisors shall fill the vacancies by appointment.
If the offices of three SF 2500 (3) 91 -1- js/jh/mb 1/9 S.F.
2500 trustees are vacant in a township that is not subject to the provisions of section 359.11, subsection 1, the board may fill the vacancies by appointment, or the board may adopt a resolution stating that the board will exercise all powers and duties assigned by law to the trustees of the township in which the vacancies exist until the vacancies are filled at the next general election.
If a township office vacancy is not filled by the trustees within thirty days after the vacancy occurs, the board of supervisors may appoint a successor to fill the vacancy until the vacancy can be filled at the next general election.
c.
When a vacancy occurs in the office of township trustee or township clerk in a township that is subject to the provisions of section 359.11, subsection 1, the vacancy shall be filled pursuant to that subsection.
16.
4.
Section 97B.1A, subsection 8, paragraph a, subparagraph (1), Code 2026, is amended to read as follows:
Section 331.502, subsection 24, Code 2026, is amended to read as follows:
(1) Elective officials in positions for which the compensation is on a fee basis, elective officials of school districts, elective officials of townships, and elective officials of other political subdivisions who are in part-time positions.
An elective official covered under this section may terminate membership under this chapter by informing the system in writing of the expiration of the member’s term of office or by informing the system of the member’s intent to terminate membership for employment as an elective official and establishing that the member has a bona fide termination of employment from all employment covered under this chapter other than as an elective official and that the member has filed a completed application for benefits form with the system.
A county attorney is an employee for purposes of this chapter whether that county attorney is employed on a full-time or part-time basis.
Sec.
17.
Section 97C.2, subsection 1, Code 2026, is amended to read as follows:
1.
The term “employee” includes elective and appointive officials of the state or any political subdivision thereof, LSB 5918SZ (2) 91 -4- js/jh 4/24 S.F.
2500 except elective officials in positions, the compensation for which is on a fee basis, elective officials of school districts, elective officials of townships, and elective officials of other political subdivisions who are in part-time positions.
However, a member of a county board of supervisors or a county attorney shall not be deemed to be an elective official in a part-time position, but every member of a county board of supervisors and every county attorney shall be deemed to be an employee under this chapter and is eligible to receive the benefits provided by this chapter to which the member may be entitled as an employee.
Sec.
18.
Section 165.35, Code 2026, is amended to read as follows:
165.35 Township County animal board of health.
The township trustees in such fence viewers appointed pursuant to section 359A.2A in each county are hereby constituted the animal board of health in their respective townships counties and they shall by April 1 of each year, and at such other times as they shall deem advisable, make a survey and report to the department all breeding cattle brought from outside of the county into each township in their respective townships from outside of the county counties.
Sec.
19.
Section 169C.6, subsection 3, Code 2026, is amended to read as follows:
3.
If the fence is not erected or maintained as required in section 359A.6, and upon the written request of the board of township trustees, the board of supervisors of the county where the fence is to be erected or maintained shall act in the same manner as the board of township trustees fence viewers under that section, including by erecting or maintaining the fence, ordering payment from a defaulted party, and certifying an amount due to the county treasurer in the same manner as in section 359A.6.
The amount due shall include the total costs required to erect or maintain the fence and a penalty equal to five percent of the total costs.
The amount shall be placed LSB 5918SZ (2) 91 -5- js/jh 5/24 S.F.
2500 upon the county system and collected in the same manner as ordinary taxes.
Upon certification to the county treasurer, the amount assessed shall be a lien on the parcel until paid.
Sec.
20.
Section 327G.4, subsection 1, paragraph e, Code 2026, is amended to read as follows:
e.
Any other type which that the fence viewers of any township the county through which it the fence passes may determine as efficient as any of the above types.
Sec.
21.
Section 331.248, subsection 4, paragraph a, subparagraph (5), Code 2026, is amended to read as follows:
(5) Provide for a method for the governing body or another office to exercise the powers and duties of the township trustees, in lieu of their election or appointment.
Sec.
22.
Section 331.322, subsection 14, Code 2026, is amended by striking the subsection.
Sec.
23.
Section 331.324, subsection 1, paragraph o, Code 2026, is amended to read as follows:
o.
Fix, if not otherwise fixed by state law, and pay the compensation for services of county and township officers and employees if not otherwise fixed by state law and township trustees and clerks .
Sec.
Section 331.324, Code 2026, is amended by adding the following new subsection:
Carry out duties related to posting financial information of a township as provided in sections 359.23 and 359.49 and 359.51A.
NEW SUBSECTION .
7.
An individual performing services for a township is an employee of the county and not of the township.
25.
Section 331.502, subsection 5, Code 2026, is amended to read as follows:
Have custody of the official bonds of county and township officers as provided in section 64.23.
Sec.
26.
27.
6.
Section 331.901, subsection 5, Code 2026, is amended to read as follows:
Section 359.10, Code 2026, is amended to read as follows:
LSB 5918SZ (2) 91 -6- js/jh 6/24 S.F.
359.10 New township —— first election Initial township elections.
2500 5.
When a new township is formed and is not subject to the provisions of section 359.11, subsection 1, or when a township ceases to be subject to the provisions of section 359.11, subsection 1 , in which and township officers are to be elected, the board of supervisors shall call the first township election, to be held at such place as it may designate, on the day of the next general election.
A county or township officer or county employee shall not appropriate, give, or loan public funds to or in favor of an institution, school, association, or object that is under ecclesiastical or sectarian management or control unless the public funds are to be utilized for a project or program that benefits the public and does not require any religious or sectarian services, educational programs, or participation requirements.
If at any time a new township SF 2500 (3) 91 -2- js/jh/mb 2/9 S.F.
2500 has been created in a year in which no general election is held, the board may call a special election for the election of the township officers of the new township, who shall continue in office until their successors are elected and qualified.
There shall be elected two trustees for a term of two years, whose successors shall serve terms of four years, one trustee for a term of four years, and one clerk for a term of four years.
28.
7.
359.11 Trustees and clerk to be appointed —— training.
359.11 Appointment of trustees and clerks —— training.
(1) Prior to January 1, 2027, the board of supervisors of a county with a population of less than fourteen thousand four hundred eighty-four according to the 2020 federal decennial census shall appoint three registered voters of each township to serve on the board of trustees in each township, whose terms shall begin January 1, 2027.
This subsection applies only to townships located in a county with a population of less than seventy-five thousand according to the most recent federal decennial census, except this subsection does not apply to any township with a taxable valuation for property tax purposes of two hundred fifty million dollars or more.
The initial terms of the board of trustees shall be staggered.
One appointee under this subparagraph shall serve a term of one year, one appointee under this subparagraph shall serve a term of two years, and one appointee under this subparagraph shall serve a term of three years.
This subparagraph is repealed January 1, 2031.
(2) Prior to January 1, 2029, the board of supervisors of a county with a population of not less than fourteen thousand four hundred eighty-four but not more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall appoint three registered voters of each township to serve on the board of trustees in each township, whose terms shall begin January 1, 2029.
The initial terms of the board of trustees shall be staggered.
One appointee under this subparagraph shall serve a term of one year, one appointee under this subparagraph shall serve a term of two years, and one appointee under this subparagraph shall serve a term of three years.
This subparagraph is repealed January 1, 2033.
(3) Prior to January 1, 2031, the board of supervisors of a LSB 5918SZ (2) 91 -7- js/jh 7/24 S.F.
2500 county with a population of more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall appoint three registered voters of each township to serve on the board of trustees in each township, whose terms shall begin January 1, 2031.
The initial terms of the board of trustees shall be staggered.
One appointee under this subparagraph shall serve a term of one year, one appointee under this subparagraph shall serve a term of two years, and one appointee under this subparagraph shall serve a term of three years.
This subparagraph is repealed January 1, 2035.
Prior to January 1, 2027, the board of supervisors shall appoint three registered voters of each township to serve on the board of trustees in each township, whose terms shall begin January 1, 2027.
The initial terms of the board of trustees shall be staggered.
One appointee under this paragraph shall serve a term of one year, one appointee under this paragraph shall serve a term of two years, and one appointee under this paragraph shall serve a term of three years.
This paragraph is repealed January 1, 2031.
c.
d.
The board of supervisors shall appoint a township clerk SF 2500 (3) 91 -3- js/jh/mb 3/9 S.F.
2500 to serve a term of four years beginning January 1.
The board of supervisors shall appoint a township clerk to serve a term of four years beginning January 1.
A township that has appointed officers pursuant to subsection 1 that is no longer subject to subsection 1 due to the township being located in a county with a population of at least seventy-five thousand according to the most recent federal decennial census or the taxable valuation of the township for property tax purposes reaching or exceeding two hundred fifty million dollars shall arrange for the election of township officers pursuant to section 359.10.
The board of supervisors may remove a person appointed under this section at any time for neglect of duty or maladministration.
The board of supervisors may remove a person appointed under subsection 1 at any time for neglect of duty or maladministration.
A vacancy on the board of trustees or of the position of township clerk shall be filled for the unexpired portion of the regular term in the same manner as regular appointments are made.
Prior to an appointee’s initial term as a township trustee or township clerk, the appointee shall attend training on township budgets and responsibilities.
A vacancy on the board of trustees or of the position of township clerk shall be filled for the unexpired portion of the regular term in the same manner as regular appointments are made pursuant to subsection 1 or as provided in section 69.8, if applicable.
5.
a.
Prior to initially taking office as a township trustee or township clerk, the appointee or officer-elect shall attend training on township budgets, duties, and responsibilities, including but not limited to a trustee’s role as a fence viewer under chapter 359A.
County agricultural extension councils may collaborate with the department of management LSB 5918SZ (2) 91 -8- js/jh 8/24 S.F.
County agricultural extension councils may collaborate with the department of management and organizations representing county and city governments in producing the content for and presenting the required training.
2500 and organizations representing county and city governments in producing the content for and presenting the required training.
The county agricultural extension council shall notify the board of supervisors when an appointee or officer-elect has attended the required training.
The county agricultural extension council shall notify the board of supervisors when an appointee has attended the required training.
If an appointee fails to attend the required training, the board of supervisors shall make a new appointment for the position and the new appointee shall attend the required training prior to taking office.
Sec.
29.
Section 359.17, subsection 1, Code 2026, is amended to read as follows:
1.
The board of township trustees in each township shall consist of three registered voters of the township to be appointed as provided in section 359.11.
However, in townships with a taxable valuation for property tax purposes of two hundred fifty million dollars or more, the board of township trustees shall consist of five registered voters of the township.
The trustees shall act as fence viewers as provided in chapter 359A and shall perform other duties assigned to them by law.
The board of trustees shall meet not less than two times a year.
At least one of the meetings shall be scheduled to meet the requirements of section 359.49.
Sec.
30.
Section 359.49, Code 2026, is amended by adding the following new subsection:
NEW SUBSECTION .
1A.
Prior to adoption and certification of the budget proposed pursuant to this section, the board of trustees shall provide the proposed budget to the board of supervisors.
The board of supervisors shall have the option to approve or reject the proposed budget.
The board of supervisors shall approve or reject the proposed budget with recommended changes in a timely manner so as to not delay the duties of the board of trustees to adopt a budget and certify taxes by the deadlines provided in this section.
Sec.
31.
Section 359.50, subsection 1, Code 2026, is amended to read as follows:
1.
A township budget as finally adopted for the following LSB 5918SZ (2) 91 -9- js/jh 9/24 S.F.
2500 fiscal year becomes effective July 1.
A township budget for the current fiscal year may be amended, with the approval of the board of supervisors, for any of the following purposes:
a.
To permit the expenditure of unexpended, unencumbered cash balances on hand at the end of the preceding fiscal year which that had not been anticipated in the budget.
To permit the expenditure of amounts anticipated to be available from sources other than property taxation, and which that had not been anticipated in the budget.
If an appointee under subsection 1 fails to attend the required training, the board of supervisors shall make a new SF 2500 (3) 91 -4- js/jh/mb 4/9 S.F.
2500 appointment for the position and the new appointee shall attend the required training prior to taking office.
32.
8.
Section 359.51, Code 2026, is amended to read as follows:
359.51 Separate accounts.
A township shall keep separate accounts corresponding to the items in the township’s adopted or amended budget.
A township shall keep accounts which that provide an accurate and detailed statement of all public funds collected, received, or expended for any township purpose, by any township officer, county employee under the authority of the township, or other person, and which that show the receipt, use, and disposition of all township property.
Sec.
33.
By December 31, 2027, and by December 31 of each year thereafter, each board of township trustees shall provide to the department of management, on a form provided by the department of management, a report outlining the township’s finances, accounts, beginning and ending balances, taxes collected, and other information the department of management deems relevant.
Each township clerk shall prepare and submit to the department of management and the county board of supervisors, on or before July 31 of each year, a report in writing, showing all receipts of money and disbursements in the clerk’s office for each separate tax levy authorized by law for the preceding fiscal year, showing the current public debt of the township, showing the balance as of June 30 of all separate reserve accounts held by the township, and providing an itemized statement and any other information the department of management deems relevant, which shall be certified as correct by the trustees of the township.
The report shall be in a form prescribed by the department of management in consultation with the county finance committee.
Each township clerk shall send a copy of this written report to the department of management, county board of supervisors, and county auditor.
The county auditor shall post the report or a summary of the report in a prominent place in the building where the auditor’s office is located.
The department of management shall post all reports received pursuant to this section on the department of management’s internet site and a county shall post all reports received pursuant to this section on the county’s internet site.
The county treasurer shall withhold disbursement of township taxes until the report is filed with the county board of supervisors and the county auditor.
The county auditor shall notify the county treasurer if taxes are to be withheld.
34.
9.
Section 359A.2A, subsections 1 and 4, Code 2026, are amended to read as follows:
NEW SECTION.
359.61 Intergovernmental agreements.
The trustees of the township where a controversy arises under this chapter shall serve as fence viewers Each year, the county board of supervisors shall appoint five or seven township trustees from the county to serve as fence viewers for the calendar year.
Any legal or contractual agreement or obligation to which a township is subject in effect prior to the township becoming subject to the provisions of section 359.11, subsection 1, shall remain in effect until the expiration of the legal or contractual agreement or obligation.
If a fence viewer no longer serves as LSB 5918SZ (2) 91 -10- js/jh 10/24 S.F.
2.
2500 a township trustee, the fence viewer’s term shall immediately terminate and the county board of supervisors shall appoint a township trustee from the county to serve the unexpired portion of the term.
Any agreement entered into under chapter 28E to which a SF 2500 (3) 91 -5- js/jh/mb 5/9 S.F.
No two appointees shall be a resident of the same township .
2500 township is a party is invalid and unenforceable on and after January 1, 2027, if the agreement has not been filed with the secretary of state by that date pursuant to section 28E.8.
The fence viewers shall have authority to hear and decide all questions related to matters that are part of the controversy as provided in this chapter.
This subsection does not prohibit a township from entering a new agreement under chapter 28E as long as the agreement is filed pursuant to section 28E.8.
Sec.
10.
NEW SECTION.
384.12A Rural fire protection fund.
1.
A city that provides fire protection and emergency medical services to a township pursuant to a contract shall establish a rural fire protection fund under the control of the city’s fire department.
2.
A city that receives payment from a township pursuant to a township’s levy for fire protection or emergency medical services pursuant to section 359.43 shall deposit such payments into the city’s rural fire protection fund.
The city shall use moneys in the rural fire protection fund only for purposes of providing fire protection and emergency medical services.
3.
By June 30, 2026, and by June 30 of each year thereafter, a city that deposits payments from a township into the city’s rural fire protection fund pursuant to subsection 2 shall share with the township board of trustees and, if the township is subject to the provisions of section 359.11, subsection 1, with the county board of supervisors an itemized list of expenditures from the fund.
Upon the disqualification of the a fence viewer, the remaining trustees county board of supervisors shall appoint a qualified substitute fence viewer to decide each question related to a matter in controversy.
Moneys remaining in a city’s rural fire protection fund at the close of the city’s fiscal year shall remain available for expenditure for the purposes of fire protection and emergency medical services.
If a trustee fence viewer is not remaining, the township clerk county board of supervisors shall appoint three qualified substitute fence viewers to decide each question related to a matter in controversy.
However, this subsection does not apply if the township clerk board of supervisors selects a fence viewer as provided in section 359A.14.
35.
11.
Section 359A.2A, subsection 2, paragraph b, Code 2026, is amended to read as follows:
b.
A fence viewer who has a conflict of interest in deciding a question related to a matter that is part of the controversy is disqualified from participating in the matter.
The disqualification shall be made by the election of the fence viewer or unanimous vote of the fence viewers who do not have a conflict of interest in the matter.
However, if three or more fence viewers do not have a conflict of interest in the matter, the disqualification shall be made by a majority vote of those fence viewers.
Sec.
36.
Section 359A.6, Code 2026, is amended to read as follows:
359A.6 Default —— costs and fees collected.
If the erecting, rebuilding, or repairing of a fence is not completed within thirty days from and after the time fixed in the order issued under section 359A.4 , the board of township trustees acting as fence viewers county board of supervisors LSB 5918SZ (2) 91 -11- js/jh 11/24 S.F.
2500 shall cause the fence to be erected, rebuilt, and repaired, and the value thereof may be fixed by the fence viewers.
The board of supervisors shall determine fees of the fence viewers.
Unless the sum so fixed, together with all fees of the fence viewers caused by the default, is paid to the county treasurer, within ten days after the full amount due is ascertained, or when ordered to pay for an existing fence, and the value thereof is fixed by the fence viewers, and the sum, together with the fees of the fence viewers, remains unpaid by the party in default for ten days, the fence viewers shall certify to the county treasurer the full amount due from the party or parties in default, including all fees and costs assessed by the fence viewers, together with a description of the real estate owned by the party or parties in default along or upon which the said fence exists.
The county treasurer shall enter the full amount due upon the county system, and the amount shall be collected in the same manner as ordinary taxes.
Upon certification to the county treasurer, the amount assessed shall be a lien on the parcel until paid.
Sec.
37.
Section 359A.8, Code 2026, is amended to read as follows:
359A.8 Orders.
All orders and decisions made by the fence viewers shall be in writing, signed by at least two of them, and filed with the township clerk.
The township clerk shall not collect fees under this section.
Sec.
38.
Section 359A.14, Code 2026, is amended to read as follows:
359A.14 Lands in different townships counties.
When the adjoining lands are situated in different townships in the same or different counties, the clerk of the township board of supervisors of the county of the owner making the application shall select two trustees of the clerk’s township as three fence viewers from its county, and the clerk of the other township one board of supervisors of the other county LSB 5918SZ (2) 91 -12- js/jh 12/24 S.F.
2500 shall select two fence viewers from that clerk’s township county , who shall possess, in such case, all the powers given to fence viewers in this chapter, but all orders, notices, and valuations and taxation of costs made by them must be recorded in both townships and in the office of the recorder of deeds of each county.
Sec.
39.
Sections 39.22, 64.12, 359.10, 359.12, 359.13, 359.46, and 359.47, Code 2026, are repealed.
Sections 359.23, 359.38, and 359.39, Code 2026, are repealed.
40.
12.
41.
13.
1.
The term of all elected township officials in all townships subject to the provisions of section 359.11, subsection 1, as enacted by this division of this Act, shall terminate on January 1, SF 2500 (3) 91 -6- js/jh/mb 6/9 S.F.
The term of all elected township officials in all townships in a county with a population of less than fourteen thousand four hundred eighty-four according to the 2020 federal decennial census shall terminate on January 1, 2027.
2500 2027.
2.
The term of all elected township officials in all townships in a county with a population of not less than fourteen thousand four hundred eighty-four but not more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall terminate on January 1, 2029.
A person serving as a township trustee or township clerk pursuant to chapter 359, Code 2026, may continue serving in that role until January 1, 2029.
3.
The term of all elected township officials in all townships in a county with a population of more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall terminate on January 1, 2031.
A person serving as a township trustee or township clerk pursuant to chapter 359, Code 2026, may continue serving in that role until January 1, 2031.
42.
14.
TRANSITION —— TOWNSHIP EMPLOYEES.
TRANSITION —— TRANSFER OF MONEYS.
1.
On or before September 1, 2026, any moneys collected by a township pursuant to taxes levied under chapter 360, Code 2026, and under control of the township clerk shall be transferred by the township clerk to the general fund of a school district or districts pro rata in which the moneys were raised.
All employees of a township in a county with a population of less than fourteen thousand four hundred eighty-four LSB 5918SZ (2) 91 -13- js/jh 13/24 S.F.
2500 according to the 2020 federal decennial census shall be considered employees of the county in which the township is located as of July 1, 2027, without incurring any loss in salary, benefits, or accrued years of service.
2.
All employees of a township in a county with a population of not less than fourteen thousand four hundred eighty-four but not more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall be considered employees of the county in which the township is located as of July 1, 2029, without incurring any loss in salary, benefits, or accrued years of service.
3.
All employees of a township in a county with a population of more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall be considered employees of the county in which the township is located as of July 1, 2031, without incurring any loss in salary, benefits, or accrued years of service.
43.
15.
Except as otherwise provided in this Act, this Act, being deemed of immediate importance, takes effect upon enactment.
This division of this Act, being deemed of immediate importance, takes effect upon enactment.
DIVISION II TOWNSHIP BUDGETS Sec.
16.
Section 359.49, Code 2026, is amended by adding the following new subsection:
NEW SUBSECTION .
1A.
a.
Prior to adoption and certification of the budget proposed pursuant to this section, the board of trustees shall provide the proposed budget to the board of supervisors.
b.
The board of supervisors shall have the option to approve or reject the proposed budget of a township subject to section 359.11, subsection 1.
The board of supervisors shall approve or reject the proposed budget of a township subject to section 359.11, subsection 1, and direct changes to be made in a timely manner so as to not delay the duties of the board of trustees to adopt a budget and certify taxes by the deadlines provided in this section.
c.
The board of supervisors shall not direct or allocate any moneys collected pursuant to a levy in one township for use in another township.
This paragraph does not prohibit cost-sharing agreements entered into between two or more townships.
d.
All approved budgets, whether approved by the board of trustees or by the board of supervisors as required under paragraph “b”, shall be itemized and presented at hearings and SF 2500 (3) 91 -7- js/jh/mb 7/9 S.F.
2500 meetings for the review or consideration of the county budget or a county levy.
44.
17.
EFFECTIVE DATE.
Section 359.49, subsections 4 and 7, Code 2026, are amended to read as follows:
The following take effect January 1, 2027:
1.
The section of this Act amending section 97B.1A, subsection 8, paragraph “a”.
2.
The section of this Act amending section 97C.2, subsection 1.
Sec.
45.
EFFECTIVE DATE.
The following take effect July 1, 2027:
1.
The section of this Act amending section 85.61, subsection 3, paragraph “a”.
2.
The section of this Act striking section 331.322, subsection 14.
3.
The section of this Act amending section 331.324, subsection 1, paragraph “o”.
The section of this Act enacting section 331.324, LSB 5918SZ (2) 91 -14- js/jh 14/24 S.F.
The board of trustees shall transmit a copy of the proposed budget and a notice of the meeting set as required by subsection 5 to the county auditor for posting.
2500 subsection 7.
The county auditor shall post the notice and the proposed budget in an area of the courthouse where notices to the public are commonly posted.
5.
The county auditor shall also post the notice and proposed budget on the county’s internet site.
The section of this Act amending section 331.901, subsection 5.
6.
The section of this Act amending section 359.51.
The portion of the section of this Act repealing sections 359.46 and 359.47.
After the meeting on the proposed budget, the board of trustees shall adopt by resolution a budget for at least the next fiscal year, and the clerk shall certify the necessary tax levy for the next fiscal year to the county auditor and the county board of supervisors by April 30.
The tax levy certified may be less than but shall not be more than the amount estimated in the proposed budget submitted at the meeting.
Two copies each of the detailed budget as adopted and of the certified tax levy must be transmitted to the county auditor by April 30.
The county auditor shall post the detailed budget on the county’s internet site.
46.
18.
APPLICABILITY.
Section 359.50, subsection 1, Code 2026, is amended to read as follows:
The following apply July 1, 2026, to the adoption, certification, and amendment of township budgets for fiscal years beginning on and after July 1, 2027, for townships located in a county with a population of less than fourteen thousand four hundred eighty-four according to the 2020 federal decennial census:
A township budget as finally adopted for the following fiscal year becomes effective July 1.
A township budget for the current fiscal year may be amended, with the approval of the board of supervisors if approval is required under section 359.49, subsection 1A, paragraph “b”, for any of the following purposes:
The section of this Act enacting section 359.49, subsection 1A.
To permit the expenditure of unexpended, unencumbered cash balances on hand at the end of the preceding fiscal year which that had not been anticipated in the budget.
The section of this Act amending section 359.50, subsection 1.
To permit the expenditure of amounts anticipated to be available from sources other than property taxation, and which SF 2500 (3) 91 -8- js/jh/mb 8/9 S.F.
2.
2500 that had not been anticipated in the budget.
The following apply July 1, 2028, to the adoption, certification, and amendment of township budgets for fiscal years beginning on and after July 1, 2029, for townships located in a county with a population of not less than fourteen thousand four hundred eighty-four but not more than fifty-two thousand four hundred three according to the 2020 federal decennial census:
a.
The section of this Act enacting section 359.49, subsection 1A.
b.
The section of this Act amending section 359.50, subsection 1.
3.
The following apply July 1, 2030, to the adoption, certification, and amendment of township budgets for fiscal years beginning on and after July 1, 2031, for townships located in a county with a population of more than fifty-two thousand four hundred three according to the 2020 federal decennial census:
a.
The section of this Act enacting section 359.49, LSB 5918SZ (2) 91 -15- js/jh 15/24 S.F.
2500 subsection 1A.
b.
The section of this Act amending section 359.50, subsection 1.
47.
19.
APPLICABILITY.
EFFECTIVE DATE.
1.
This division of this Act takes effect January 1, 2027.
a.
SF 2500 (3) 91 -9- js/jh/mb 9/9
For counties with a population of not less than fourteen thousand four hundred eighty-four but not more than fifty-two thousand four hundred three according to the 2020 federal decennial census, except as provided in paragraph “b”, this Act shall apply beginning January 1, 2029.
b.
(1) The following shall apply to counties described in paragraph “a” on and after the effective date of the following sections of this Act:
(a) The section of this Act amending section 331.512, subsection 1, paragraph “i”.
(b) The section of this Act enacting section 359.51A.
(c) The section of this Act repealing chapter 360.
(2) The following shall apply to counties described in paragraph “a” beginning July 1, 2028:
(a) The portion of the section of this Act enacting section 359.11, subsection 1, paragraph “a”, subparagraph (2).
(b) The portion of the section of this Act enacting section 359.11, subsection 4.
(c) The section of this Act enacting section 359.49, subsection 1A.
(d) The section of this Act amending section 359.50, subsection 1.
(3) The following shall apply to counties described in paragraph “a” beginning July 1, 2029:
(a) The section of this Act amending section 85.61, subsection 3, paragraph “a”.
(b) The section of this Act striking section 331.322, subsection 14.
(c) The section of this Act amending section 331.324, subsection 1, paragraph “o”.
(d) The section of this Act enacting section 331.324, LSB 5918SZ (2) 91 -16- js/jh 16/24 S.F.
2500 subsection 7.
(e) The section of this Act amending section 331.901, subsection 5.
(f) The section of this Act amending section 359.51.
(g) The portion of the section of this Act repealing sections 359.46 and 359.47.
c.
Prior to January 1, 2029, the following provisions of law, to the extent such provisions relate to townships, shall apply to the counties described in paragraph “a”:
(1) Section 39.3, subsection 7, Code 2026.
(2) Section 39.21, subsection 4, Code 2026.
(3) Section 39.22, Code 2026.
(4) Section 39.27, Code 2026.
(5) Section 49.41, subsection 2, paragraph “b”, Code 2026.
(6) Section 49.41, subsection 4, Code 2026.
(7) Section 50.7, Code 2026.
(8) Section 64.1A, subsection 5, Code 2026.
(9) Section 64.2, subsection 1, Code 2026.
(10) Section 64.3, subsection 3, Code 2026.
(11) Section 64.12, Code 2026.
(12) Section 64.19, subsection 2, Code 2026.
(13) Section 64.19, subsection 4, Code 2026.
(14) Section 64.24, subsection 1, paragraph “a”, subparagraph (2), Code 2026.
(15) Section 65.3, Code 2026.
(16) Section 69.8, subsection 5, Code 2026.
(17) Section 97B.1A, subsection 8, paragraph “a”, subparagraph (1), Code 2026.
(18) Section 97C.2, subsection 1, Code 2026.
(19) Section 165.35, Code 2026.
(20) Section 169C.6, subsection 3, Code 2026.
(21) Section 327G.4, subsection 1, paragraph “e”, Code 2026.
(22) Section 331.248, subsection 4, paragraph “a”, subparagraph (5), Code 2026.
LSB 5918SZ (2) 91 -17- js/jh 17/24 S.F.
2500 (23) Section 331.502, subsection 5, Code 2026.
(24) Section 359.10, Code 2026.
(25) Section 359.11, Code 2026, except as modified by paragraph “b” of this subsection.
(26) Section 359.12, Code 2026.
(27) Section 359.13, Code 2026.
(28) Section 359.17, subsection 1, Code 2026.
(29) Section 359A.2A, subsections 1 and 4, Code 2026.
(30) Section 359A.2A, subsection 2, paragraph “b”, Code 2026.
(31) Section 359A.6, Code 2026.
(32) Section 359A.8, Code 2026.
(33) Section 359A.14, Code 2026.
d.
Prior to July 1, 2029, the following provisions of law, to the extent such provisions relate to townships, shall apply to the counties described in paragraph “a”:
(1) Section 85.61, subsection 3, paragraph “a”, Code 2026.
(2) Section 331.322, subsection 14, Code 2026.
(3) Section 331.324, Code 2026.
(4) Section 331.901, subsection 5, Code 2026.
(5) Section 359.46, Code 2026.
(6) Section 359.47, Code 2026.
(7) Section 359.51, Code 2026.
2.
a.
For counties with a population of more than fifty-two thousand four hundred three according to the 2020 federal decennial census, except as provided in paragraph “b”, this Act shall apply beginning January 1, 2031.
b.
(1) The following shall apply to counties described in paragraph “a” on and after the effective date of the following sections of this Act:
(a) The section of this Act amending section 331.512, subsection 1, paragraph “i”.
(b) The section of this Act enacting section 359.51A.
(c) The section of this Act repealing chapter 360.
(2) The following shall apply to counties described in LSB 5918SZ (2) 91 -18- js/jh 18/24 S.F.
2500 paragraph “a” beginning July 1, 2030:
(a) The portion of the section of this Act enacting section 359.11, subsection 1, paragraph “a”, subparagraph (3).
(b) The portion of the section of this Act enacting section 359.11, subsection 4.
(c) The section of this Act enacting section 359.49, subsection 1A.
(d) The section of this Act amending section 359.50, subsection 1.
(3) The following shall apply to counties described in paragraph “a” beginning July 1, 2031:
(a) The section of this Act amending section 85.61, subsection 3, paragraph “a”.
(b) The section of this Act striking section 331.322, subsection 14.
(c) The section of this Act amending section 331.324, subsection 1, paragraph “o”.
(d) The section of this Act enacting section 331.324, subsection 7.
(e) The section of this Act amending section 331.901, subsection 5.
(f) The section of this Act amending section 359.51.
(g) The portion of the section of this Act repealing sections 359.46 and 359.47.
c.
Prior to January 1, 2031, the following provisions of law, to the extent such provisions relate to townships, shall apply to the counties described in paragraph “a”:
(1) Section 39.3, subsection 7, Code 2026.
(2) Section 39.21, subsection 4, Code 2026.
(3) Section 39.22, Code 2026.
(4) Section 39.27, Code 2026.
(5) Section 49.41, subsection 2, paragraph “b”, Code 2026.
(6) Section 49.41, subsection 4, Code 2026.
(7) Section 50.7, Code 2026.
(8) Section 64.1A, subsection 5, Code 2026.
LSB 5918SZ (2) 91 -19- js/jh 19/24 S.F.
2500 (9) Section 64.2, subsection 1, Code 2026.
(10) Section 64.3, subsection 3, Code 2026.
(11) Section 64.12, Code 2026.
(12) Section 64.19, subsection 2, Code 2026.
(13) Section 64.19, subsection 4, Code 2026.
(14) Section 64.24, subsection 1, paragraph “a”, subparagraph (2), Code 2026.
(15) Section 65.3, Code 2026.
(16) Section 69.8, subsection 5, Code 2026.
(17) Section 97B.1A, subsection 8, paragraph “a”, subparagraph (1), Code 2026.
(18) Section 97C.2, subsection 1, Code 2026.
(19) Section 165.35, Code 2026.
(20) Section 169C.6, subsection 3, Code 2026.
(21) Section 327G.4, subsection 1, paragraph “e”, Code 2026.
(22) Section 331.248, subsection 4, paragraph “a”, subparagraph (5), Code 2026.
(23) Section 331.502, subsection 5, Code 2026.
(24) Section 359.10, Code 2026.
(25) Section 359.11, Code 2026, except as modified by paragraph “b” of this subsection.
(26) Section 359.12, Code 2026.
(27) Section 359.13, Code 2026.
(28) Section 359.17, subsection 1, Code 2026.
(29) Section 359A.2A, subsections 1 and 4, Code 2026.
(30) Section 359A.2A, subsection 2, paragraph “b”, Code 2026.
(31) Section 359A.6, Code 2026.
(32) Section 359A.8, Code 2026.
(33) Section 359A.14, Code 2026.
d.
Prior to July 1, 2031, the following provisions of law, to the extent such provisions relate to townships, shall apply to the counties described in paragraph “a”:
(1) Section 85.61, subsection 3, paragraph “a”, Code 2026.
LSB 5918SZ (2) 91 -20- js/jh 20/24 S.F.
2500 (2) Section 331.322, subsection 14, Code 2026.
(3) Section 331.324, Code 2026.
(4) Section 331.901, subsection 5, Code 2026.
(5) Section 359.46, Code 2026.
(6) Section 359.47, Code 2026.
(7) Section 359.51, Code 2026.
EXPLANATION The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly.
This bill relates to township boards of trustees, including the appointment and duties of township officers and township budgets.
Under current law, the county board of supervisors is responsible for dividing each county into townships.
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Amendments

2 amendments

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Action History

  1. Read first time, referred to Ways and Means.

  2. Message from Senate.

  3. Immediate message.

  4. Passed Senate, yeas 28, nays 16.

  5. Amendment S-5189 out of order.

  6. Amendment S-5208 filed, adopted.

  7. Amendment S-5189 filed.

  8. Committee report, approving bill.

  9. Introduced, placed on Ways and Means calendar.

Sponsors

  • COMMITTEE ON WAYS AND MEANS · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 149 not signed on · 16 voted No

Sponsors (1)

  • COMMITTEE ON WAYS AND MEANS

Co-sponsors (0)

None.

Not signed on (149)

149 members have not signed on to this bill.

Show all 149 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Shall the bill pass?

Passed 28 Yea · 16 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 26205
Democrat 21501
Total 281706
% of votes cast 55%33%0%12%
How each member voted (51)
Member Party Vote
Art Staed Democrat Nay
Catelin Drey Democrat Nay
Cindy Winckler Democrat Nay
Herman C. Quirmbach Democrat Nay
Izaah Knox Democrat Yea
Janet Petersen Democrat Nay
Janice Weiner Democrat Nay
Liz Bennett Democrat Nay
Matt Blake Democrat Nay
Mike Zimmer Democrat Nay
Molly Donahue Democrat Nay
Renee Hardman Democrat Nay
Sarah Trone Garriott Democrat Nay
Sarah Trone Garriott Democrat Nay
Thomas Townsend Democrat Nay
Tony Bisignano Democrat Nay
William A. Dotzler Jr. Democrat Yea
Zach Wahls Democrat Not Voting
Adrian Dickey Republican Nay
Amy Sinclair Republican Yea
Annette Sweeney Republican Yea
Carrie Koelker Republican Yea
Charlie McClintock Republican Yea
Cherielynn Westrich Republican Yea
Dan Dawson Republican Yea
Dan Zumbach Republican Yea
Dave Sires Republican Yea
David D. Rowley Republican Not Voting
Dawn Driscoll Republican Yea
Dennis Guth Republican Not Voting
Doug Campbell Republican Yea
Jack Whitver Republican Yea
Jason Schultz Republican Yea
Jeff Reichman Republican Not Voting
Jeff Taylor Republican Yea
Jesse Green Republican Yea
Julian B. Garrett Republican Not Voting
Kara Warme Republican Yea
Ken Rozenboom Republican Yea
Kerry Gruenhagen Republican Yea
Kevin Alons Republican Yea
Lynn Evans Republican Nay
Mark Costello Republican Yea
Mark S. Lofgren Republican Not Voting
Mike Bousselot Republican Yea
Mike Klimesh Republican Yea
Mike Pike Republican Yea
Sandy Salmon Republican Yea
Scott Webster Republican Yea
Tim Kraayenbrink Republican Yea
Tom Shipley Republican Yea

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Subjects

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Frequently asked questions

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SF 2500 is sponsored by COMMITTEE ON WAYS AND MEANS.
What is the current status of SF 2500?
This bill has passed the Senate. Introduced April 15, 2026. It now moves to the second chamber.
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