A bill for an act relating to real estate transfer tax, including declarations of value.

SSB 3019 amends Iowa's real estate transfer tax law to expand exemptions from submitting a declaration of value when recording property transfers. It specifically exempts three new categories: (1) corporate/LLC mergers or reorganizations, (2) transfers between family entities and owners for no consideration (like shares/debt), and (3) trust asset distributions to beneficiaries without payment. This affects real estate sellers, buyers, and county recorders who process property transfers. The bill does not change tax rates but reduces paperwork for these specific exempt transactions.