WeVote
Log In

Bill

Bill

HF 235

A bill for an act modifying the general and rural county services levy rate limitation for fiscal years beginning on or after July 1, 2026.

2025-2026 Regular Session Introduced by Henry Stone

HF 235 allows counties to adjust property tax levy rates for general and rural services, ensuring flexibility to maintain services amid changing property values starting July 2026.

Introduced, referred to Ways and Means.
#countygovernment #propertytaxes #ruralareas #taxlevies
0
WeVote Research Nonpartisan
Bill Summary · HF 235

Summary of HF 235

Bill Overview

Bill Number: HF 235
Title: A bill for an act modifying the general and rural county services levy rate limitation for fiscal years beginning on or after July 1, 2026.
Status: Introduced, referred to Ways and Means.
Introduced Date: February 06, 2025
Classification: Bill
Subject: County Government, Property Taxes, Rural Areas, Tax Levies

Purpose and Intent

The primary purpose of HF 235 is to amend the existing limitations on levy rates for general and rural county services. This bill aims to provide counties with greater flexibility in adjusting their property tax levies in response to changes in assessed property values, particularly in the context of fiscal years starting on or after July 1, 2026.

Key Provisions

General County Services Levy

  • Adjustment of Levy Rate: The bill allows counties to increase the levy rate for general county services if the total assessed value for the upcoming budget year is equal to or less than 101% of the assessed value from the current fiscal year.
  • Calculation Method: The new levy rate can be calculated as follows:
    • The maximum rate per thousand dollars of assessed value is determined by multiplying 1,000 by the quotient of 103% of the current fiscal year’s actual property tax dollars certified for levy divided by the total assessed value for the budget year.
  • One-Time Adjustment: Each county may adjust its general county basic levy rate only once per fiscal year under this provision.

Rural County Services Levy

  • Similar Provisions: The bill includes analogous provisions for rural county services, allowing for a similar increase in the levy rate under the same conditions regarding assessed values.
  • Calculation Method: The calculation method mirrors that of the general county services levy, ensuring consistency in how rates are adjusted.

Impact

  • Counties Affected: This legislation will impact all counties within the jurisdiction, particularly those in rural areas that may face unique challenges in maintaining service levels due to fluctuating property values.
  • Taxpayers: Property owners may experience changes in their property tax obligations depending on how counties choose to implement the new levy rates.

Procedural Aspects

  • The bill was introduced on February 6, 2025, and has been referred to the Ways and Means Committee for further consideration. The timeline for potential passage and implementation will depend on the legislative process following this referral.

Conclusion

HF 235 seeks to provide counties with the necessary tools to adapt their tax levies in response to changing economic conditions, thereby ensuring that essential services can be maintained without undue financial burden on taxpayers. The proposed changes are set to take effect for fiscal years beginning on or after July 1, 2026, marking a significant shift in how county services may be funded through property taxes.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.