SF 2496 — A bill for an act relating to Iowa’s urban renewal law by modifying the division of revenue for certain emergency medical services property tax levies, and including effective date and applicability provisions.

STATESenate File 2496 - Enrolled Senate File 2496 AN ACT RELATING TO IOWA’S URBAN RENEWAL LAW BY MODIFYING THE DIVISION OF IOWAREVENUE KMREYNODSFOR GOVRNORCERTAIN My0,026EMERGENCY TeHnrbealPteMEDICAL SrtryfteoIoaSERVICES SteatlPROPERTY DsMis,owa319TAX Dar.Scer,LEVIES, Ieeyrni:AND INCLUDING EFFECTIVE DATE AND APPLICABILITY PROVISIONS.

Sntele9,anctligoIw’sbnrnwlawymdfighevsonBE ofvnefreaneegnymdalevesretyxlis,dicdngIT eftvetendpiblypvso.ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

TeaoeeaeFesheyapoednhsae.Section 1.

KFenodsSection Gvrorfoa403.19, c:subsection 2, paragraph a, Code 2026, is amended to read as follows:

Sceryfheetea. Cekoteoue SAECPIOL ESONS,OWA09 1.851 WWW.GOVERNOR.IOWA.GOV PRIWLLMAINTAL ni ijji:

i.irThat r’injiijiuiu:.’portion Seaeof Flethe 96taxes ANCTeach RLAINGyear Oin W'Sexcess RANof EEWLsuch AWamount Yshall DIYIGbe HEallocated VIIONto OFand VNUEwhen Rcollected ERAINbe ERECYpaid EICLinto ERICSa RPETYspecial TXfund EIE,of NDthe NLUINGmunicipality FCTVEto AEpay NDthe PLIAILTYprincipal POISON.of and interest on loans, moneys advanced to, or indebtedness, whether funded, refunded, assumed, or otherwise, including bonds issued under the authority of section 403.9, subsection 1, incurred by the municipality to finance or refinance, in whole or in part, an urban renewal project within the area, and to provide assistance for low and moderate income family housing as provided in section 403.22.

BEHowever, Texcept ATEDas Yprovided Ein ENRLparagraph SSMBY“b”, Ftaxes HEfor TTEthe Fregular WA:and voter-approved physical plant and equipment levy of a school district imposed pursuant to section 298.2 and taxes for the instructional support program of a school district imposed pursuant to section 257.19, taxes for the payment of bonds and interest of each taxing district, taxes for emergency medical services imposed pursuant to chapter 357F, 357G, or 422D, and taxes imposed under section 346.27, subsection 22, related to joint Senate File 2496, p.

Scion2 .county-city buildings shall be collected against all taxable property within the taxing district without limitation by the provisions of this subsection.

ecionSec. 319, bscton , aarah , ode 22, ismeded o ad s llws:

Tht2. orion f e aes ah er inxcss f uh aout hll e locted o d hn oleced e id no a secal nd f he niiplty o ay e ricpal f d iteet n oas, oeys vncd o, r nebenes, hthr fned, fude, ssmd, r teris, ncudng ods isud ner he thriy f etin 039, useton , icurd y he uicpaiy to nnce r fiace, n ole or nar, n rbn enwl roect thn he ea, d o povde sitace or w nd deate coe amly usng as ovdd n ecion 322.

owve,EFFECTIVE xcptDATE. s ovded in rarph b, axs or e eglar d otraproed pyscl lat nd qipet lvy f acool srit ipsed prsat toecion 8.2 d aes or e nsrutonl spprt rgam f achol stict poed usant o scton 7.9, aes or e amet f ons nd neest of ch aig isrit, aes r megecy eial evies ipoed rsant o aper 7F, 7G, r 2, ad aes ipoed der cton 4.7, ubetin 2, eatd o ont Seate le 46, .

2This cuny-ityAct, idigsbeing hlldeemed eof olctdimmediate ganstimportance, ltakes aabeeffect poprtyupon tinenactment. he xig isrct ihot imtain y he povsins f is useton.

Sc.Sec.

FFCTVE3. TE.

hisAPPLICABILITY. t, eng emd f mmdite ipotac, tks ffct pn ncten.

Sc.This Act applies to property taxes due and payable in fiscal years beginning on or after July 1, 2026.

PPICBLIY.______________________________ ______________________________ AMY SINCLAIR PAT GRASSLEY President of the Senate Speaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 2496, Ninety-first General Assembly.

Tis______________________________ ctW. ples o oprty xs de nd aale n ical as egnnng n r ter ly , 22.

AYCHARLES INCIRSMITHSON PTSecretary RASLY/of Pesdetthe fSenate heApproved nae_______________, Seker2026 'te______________________________ oueKIM IheeyREYNOLDS erifyGovernor at is il riintd n he eate d is on s ente ie 46, iet-frstenral seby.

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