Iowa § 426B.1 - 426B.1 Appropriations — property tax relief fund.
Full text of Iowa Iowa Code § 426B.1 — 426B.1 Appropriations — property tax relief fund., with citation guidance and answers to common questions.
§ 426B.1. 426B.1 Appropriations — property tax relief fund.
1. A property tax relief fund is created in the state treasury under the authority of the department of health and human services. The fund shall be separate from the general fund of the state and shall not be considered part of the general fund of the state except in determining the cash position of the state for payment of state obligations. The moneys in the fund are not subject to the provisions of section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this chapter. Moneys in the fund may be used for cash flow purposes, provided that any moneys so allocated are returned to the fund by the end of each fiscal year. For the purposes of this chapter, unless the context otherwise requires, “property tax relief fund” means the property tax relief fund created in this section. 2. Moneys shall be distributed from the property tax relief fund to the behavioral health fund established in section 225A.7 in accordance with the appropriations made to the fund and other statutory requirements. 95 Acts, ch 206, §17; 96 Acts, ch 1034, §38; 96 Acts, ch 1219, §104; 97 Acts, ch 158, §28; 2002 Acts, ch 1119, §167; 2003 Acts, ch 108, §72; 2010 Acts, ch 1193, §14; 2012 Acts, ch 1120, §134, 139, 140; 2017 Acts, ch 109, §12, 20, 21; 2021 Acts, ch 177, §102, 108; 2023 Acts, ch 19, §1149; 2024 Acts, ch 1161, §126, 137; 2024 Acts, ch 1185, §172 Referred to in §225A.7 2024 amendment to subsection 2 effective July 1, 2025; 2024 Acts, ch 1161, §137 Subsection 2 amended Fri Dec 12 20:21:57 2025 Iowa Code 2026, Section 426B.1 (39, 2)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 426B.1
What does Iowa Code § 426B.1 cover?
Section 426B.1 ("426B.1 Appropriations — property tax relief fund.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 426B.1?
A common citation format is "Iowa Code § 426B.1" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 426B.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.