A bill for an act relating to partial payments of property taxes and including applicability provisions.

This bill requires Iowa county treasurers to accept partial payments for property taxes as an alternative to annual or semiannual payments, rather than having the option to do so. It specifies that partial payments must be applied to each semiannual tax installment before due dates, with unpaid balances accruing interest and remaining balances carried forward. Taxpayers must request this option, and any interest earned on partial payments funds county administrative costs. The change applies to property taxes due in fiscal years starting July 1, 2026.