About Ahlers & Cooney's Client Alerts

Our Client Alerts are intended to provide occasional general comments on new developments in Federal and State law and regulations which we believe might be of interest to our clients. The Client Alerts should not be considered opinions of Ahlers & Cooney, P.C., and are not intended to provide legal advice. Readers should not under any circumstance act upon the information in this publication without seeking specific professional counsel. Please note that AI tools may not accurately interpret or apply the legal information contained in this alert; reliance on such tools is not a substitute for professional legal advice. Ahlers & Cooney will be pleased to provide additional details regarding any article upon request.

Iowa Senate File 2472 Comprehensive Property Tax Reform, Homebuyer Savings Accounts & Local Government Budget Changes (Posted June 23, 2026)

By attorneys Eric Boehlert and Kristin Cooper Overview On May 3, 2026, the Iowa General Assembly passed sweeping property tax reform legislation. Senate File 2472, as amended by H-8495, restructures levy rate caps for counties, cities, and school districts; creates a new FirstHome Iowa savings account program for first-time homebuyers;...
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2026 Legislative Changes to Open Records and Open Meetings Law (Posted June 8, 2026)

By attorney Dustin Coffman The Iowa Legislature has enacted House File 2490 (“HF 2490”), a bill making several significant changes to Iowa’s Open Meetings and Open Records laws. HF 2490 amends Iowa Code chapters 21 and 22 by modifying public meeting notice requirements, expanding the categories of employment-related information subject...
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Iowa Legislature Requires Public Owners to Give 14-Day Notice on Public Improvement Projects Under Chapter 573 (Posted May 27, 2026)

By attorney Sam McMichael During the 2026 legislative session, the Iowa Legislature enacted SF 2365, an amendment to Iowa Code Chapter 573 imposing new notice obligations on government bodies following final acceptance of public improvement projects. Iowa Code Chapter 573 regulates contracts for the construction of public improvements by requiring...
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Changes to Iowa's Urban Renewal Act and Urban Revitalization Act Under the 2026 Property Tax Bill (Posted May 26, 2026)

By attorneys Nathan Overberg and Jenna Sabroske On May 18, 2026, Governor Reynolds signed Senate File 2472, the Iowa Legislature’s property tax bill passed during the 2026 legislative session. The bill includes multiple changes for Iowa’s Urban Renewal Act (Iowa Code Chapter 403) and Iowa’s Urban Revitalization Act (Iowa Code...
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Legislature Passes Bill Adding New Requirements for Public Employer Bargaining Unit Lists in Retention and Recertification Elections (Posted May 21, 2026)

By attorney Jeffrey R. Edgar The Iowa Legislature has passed Senate File 472, a bill relating to retention and recertification elections for public employee collective bargaining units. SF 472 amends Iowa Code section 20.15 and creates new procedures and potential litigation exposure when a public employer does not timely provide...
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U.S. Court of Appeals for the Eighth Circuit Again Vacates Preliminary Injunctions of Iowa Senate File 496 (Posted May 11, 2026)

For the second time, the United States Court of Appeals for the Eighth Circuit (“Eight Circuit”) has vacated preliminary injunctions issued by the United States District Court for the Southern District of Iowa (“Southern District”) in pending cases challenging portions of Iowa Code Chapter 279, which were enacted as Iowa...
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Iowa Supreme Court Clarifies Scope of Closed Sessions Under Iowa's Open Meetings Law (Posted May 6, 2026)

On April 17, 2026, the Iowa Supreme Court issued a decision in Gausman v. Sioux City Community School District, interpreting two provisions of Iowa’s Open Meetings Law which allow government bodies to go into closed session. The opinion addressed Iowa Code Section 21.5(1)(i) which allows closed sessions to “evaluate the...
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Reminder: Budget Procedure for Iowa Cities and Counties for FY27 Budget (Posted January 29, 2026)

By Attorney Elizabeth Burnett The annual budget procedures for cities and counties changed significantly in 2023 and 2024. This client alert is being sent to remind city and county budget officers about the necessary steps to adopt FY27 budgets. To view a checklist of the budgeting process, please click here. ...
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Mandatory Open Records and Open Meetings Training Requirements for Members of Governmental Bodies (Posted January 14, 2026)

By attorney Dustin Coffman As a reminder, Iowa law requires newly elected or appointed public officials who serve on governmental bodies to complete mandatory training on the Open Meetings and Open Records laws. This training must be completed by any public officer who takes office after July 1, 2025, whether...
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