2025 Session Last amended: 2023 session

§ 477A.37 — Housing Assistance Fund

Plain-Language Summary

This section creates the Housing Assistance Fund in the state treasury to hold money designated for local affordable housing aid. The fund has two accounts: a metropolitan county aid account and a metropolitan city aid account. Money flows into these accounts from the special sales tax under section 297A.9925 and is then distributed to counties and cities under section 477A.35.

Practical Notes
The Housing Assistance Fund is the dedicated financial vehicle for metro-area local housing aid. Funds in this account are appropriated annually to the commissioner of revenue for distribution. This structure keeps housing aid separate from other local government aid and ties it directly to a dedicated revenue source.