A bill for an act relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax sales.

This Iowa bill (SF 2435) modifies property tax credits for elderly and disabled homeowners and streamlines rules for abandoned mobile homes in rural areas. It updates eligibility for annual property tax credits paid by June 15 and rent reimbursements paid by December 31, directly affecting qualifying low-income seniors and disabled residents. The bill creates a new definition for "valueless homes" (mobile homes with no market value on rural property) and allows rural property owners or mobile home park operators to remove these without court orders, requiring written notice to county treasurers within 10 days. It also adds procedures for issuing new titles to third parties and ensures tax sales can be postponed for disaster-related reasons.