Iowa SF 2442: A bill for an act relating to state and local finances by modifying individual and alternate income tax rates, withholding credits, franchise tax deductions, methodologies for determining property taxes, and property tax assessment limitations, changing methods of determining compensation of county officials, making contingent transfers from the taxpayer relief fund, and making corrections, and including effective date and applicability provisions.

Status: Fiscal note. (as of 2024-05-10)

State: Iowa · Session: 2023-2024 · Bill: SF 2442

Subjects: budgets, city government, county boards of supervisors, county compensation boards, county government, credit, franchise taxes, income taxes, management department, property, property taxes, relief, salaries and wages, tax credits, tax levies, taxation, withholding taxes

Sponsors: COMMITTEE ON WAYS AND MEANS

Bill Text

Senate
File
2442
-
Introduced

SENATE
FILE
2442

BY
COMMITTEE
ON
LOCAL

GOVERNMENT

(SUCCESSOR
TO
SSB
3152)

A
BILL
FOR

An
Act
relating
to
county
zoning
ordinances
governing
1

residential
buildings.
2

BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3

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2442

Section
1.
Section
335.3,
subsection
1,
Code
2026,
is
1

amended
to
read
as
follows:
2

1.
a.

Subject
to
section
335.2
and
paragraph
“b”
,
the
3

board
of
supervisors
may
by
ordinance
regulate
and
restrict
the
4

height,
number
of
structures,
and
size
of
buildings
and
other
5

structures,
the
percentage
of
lot
that
may
be
occupied,
the
6

size
of
yards,
courts,
and
other
open
spaces,
the
density
of
7

population,
and
the
location
and
use
of
buildings,
structures,
8

and
land
for
trade,
industry,
residence,
or
other
purposes,
and
9

may
regulate,
restrict,
and
prohibit
the
use
for
residential
10

purposes
of
tents,
trailers,
and
portable
or
potentially
11

portable
structures.
However,
such
powers
shall
be
exercised
12

only
with
reference
to
land
and
structures
located
within
the
13

county
but
lying
outside
of
the
corporate
limits
of
any
city.
14

b.

(1)
The
board
of
supervisors
shall
not
restrict
the
15

construction
or
development
of
residential
buildings.
The
16

board
of
supervisors
may
by
ordinance
regulate
residential
17

buildings
to
the
extent
necessary
for
the
safety
of
life
or

18

property,
but
shall
not
otherwise
impose
any
regulations

19

related
to
residential
buildings
that
has
the
effect
of
20

restricting
the
construction
or
development
of
residential

21

buildings.
22

(2)

For
purposes
of
this
paragraph,
“residential
building”
23

means
the
same
as
defined
in
section
414.1,
subsection
1,
24

paragraph
“h”
,
subparagraph
(2).
25

EXPLANATION
26

The
inclusion
of
this
explanation
does
not
constitute
agreement
with
27

the
explanation’s
substance
by
the
members
of
the
general
assembly.
28

This
bill
relates
to
county
zoning
ordinances
that
govern
29

residential
buildings.
30

Under
current
law,
a
county
board
of
supervisors
may
31

by
ordinance
regulate
and
restrict
the
height,
number
of
32

structures,
and
size
of
buildings
and
other
structures,
the
33

percentage
of
lot
that
may
be
occupied,
the
size
of
yards,
34

courts,
and
other
open
spaces,
the
density
of
population,
35

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and
the
location
and
use
of
buildings,
structures,
and
land
1

for
trade,
industry,
residence,
or
other
purposes,
and
may
2

regulate,
restrict,
and
prohibit
the
use
for
residential
3

purposes
of
tents,
trailers,
and
portable
or
potentially
4

portable
structures.
This
authority
is
limited
to
land
and
5

structures
in
the
unincorporated
area
of
the
county.
6

The
bill
provides
that
a
county
board
of
supervisors
cannot
7

restrict
the
construction
or
development
of
residential
8

buildings,
and
that
any
regulation
of
residential
buildings
9

must
be
necessary
for
the
safety
of
life
or
property.
10

“Residential
property”,
for
purposes
of
the
bill,
means
11

any
single
or
multifamily
residential
dwelling
and
includes
12

single-family
and
two-family
dwellings
and
townhouses,
13

condominiums
and
apartments
with
a
maximum
of
12
units
per
14

building,
and
all
secondary
structures
to
such
a
single
or
15

multifamily
residential
dwelling.
16

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