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Senate File 2313 Overhauls Property Tax Sale Procedures and Replaces Chapter 448 with Sheriff's Sales

Original title: A bill for an act relating to property tax sales, including bidding procedures and foreclosures on certificates, and including applicability provisions.

Last action · April 2, 2026: Subcommittee Meeting: 04/08/2026 12:00PM Room 315.Sponsor: Mark Lofgren

Introduced
Committee
Floor Vote
Passed
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What This Bill Would Do

Senate File 2313 overhauls Iowa's property tax sale and processes by replacing Chapter 448 with mandatory sheriff's sales, modifying bidding rules to focus on interest rates, and establishing new notice and delay procedures for property owners.

Why it matters

Property owners facing tax delinquency face altered timelines, mandatory personal service requirements before sheriff's sales, and new options to request a six-month sales delay for residential properties.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

County Treasurers

County treasurers must schedule sheriff's sales, calculate and collect fees from successful bidders, handle surplus distribution, and cancel unredeemed sales under the new Chapter 447A.

Directly affected

Property Owners

Property owners facing tax delinquencies are subject to sheriff's sale procedures, gain the right to demand a six-month postponement for residential properties, and receive new protections regarding overplus distribution.

Directly affected

Tax Sale Certificate Holders

Certificate holders must follow new service and notice requirements, file verified accountings, and participate in sheriff's sales to obtain property titles.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What happens if a winning bidder fails to pay within 24 hours?
The parcel is offered to the person who would have won had the defaulting purchaser not bid, and they must pay within 24 hours of notification.
Can a property owner delay a sheriff's sale?
Yes, if the property is primarily used for human habitation containing two or fewer dwelling units, an owner, contract seller, or contract purchaser can demand a six-month postponement by submitting a written demand to the county treasurer's office at least 10 days before the sale date.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

4 actions
  1. Apr 2, 2026Iowa Legislature
    Subcommittee Meeting: 04/08/2026 12:00PM Room 315.
  2. Mar 3, 2026Iowa Legislature
    Subcommittee Meeting: 03/10/2026 8:30AM Room 315.
  3. Feb 18, 2026Senate
    Subcommittee: Schultz, Dotzler, and Driscoll. S.J. 314 .
  4. Feb 12, 2026SenateIntroduced
    Introduced, referred to Ways and Means. S.J. 272 .

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift99% confidence

Replacement of Administrative Deeds with Judicial Sheriff's Sales

The legislation repeals Chapter 448 entirely, transitioning Iowa from direct administrative tax deeds issued by the treasurer to formal sheriff's sales under Chapter 447A.

Connected Entities

Mark Lofgren, Iowa State County Treasurers Association
PersonMark Lofgren“Primary sponsor of Senate File 2313”Map →
OrganizationIowa State County Treasurers Association“Consulted for the mandated tax sales study”Map →

Sources

Open source document

www.legis.iowa.gov

Analysis Score

0–100
  • Significance80
    How much this matters to a regular citizen
  • Controversy45
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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