Bill Text: IA HF170 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act providing a property tax exemption for land used to produce food within the limits of a city.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-01-21 - Subcommittee reassigned: Hagenow, Hein and Jacoby. H.J. 109. [HF170 Detail]
Download: Iowa-2019-HF170-Introduced.html
House
File
170
-
Introduced
HOUSE
FILE
170
BY
McKEAN
A
BILL
FOR
An
Act
providing
a
property
tax
exemption
for
land
used
to
1
produce
food
within
the
limits
of
a
city.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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170
Section
1.
Section
427.1,
Code
2019,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
25.
Urban
farm.
Property
certified
as
an
3
urban
farm
by
a
city
in
compliance
with
this
subsection.
4
a.
The
city
council
must
adopt
an
ordinance
providing
for
5
terms
and
conditions
of
the
exemption.
6
b.
The
property
must
be
owned
by
a
nonprofit
entity
as
7
defined
in
section
501(c)(3)
of
the
Internal
Revenue
Code
or
8
must
be
leased
by
another
person
to
such
a
nonprofit
entity.
9
The
lease
must
be
for
at
least
five
consecutive
assessment
10
years.
The
lease
may
be
made
on
a
cash
rent
basis
or
crop-share
11
basis.
A
lease
may
be
renewed
or
extended.
12
c.
The
property
must
be
located
within
the
corporate
limits
13
of
the
city.
14
d.
The
nonprofit
entity
must
use
the
property
as
an
urban
15
farm
to
produce
food
suitable
for
human
consumption.
The
food
16
may
be
further
processed
or
packaged
prior
to
distribution
as
17
provided
in
this
subsection.
18
e.
The
food
must
be
distributed
to
a
food
bank
or
emergency
19
feeding
organization
recognized
by
the
department
of
revenue.
20
The
food
bank
or
emergency
feeding
organization
must
distribute
21
the
food
within
the
corporate
limits
of
the
city.
22
f.
The
city
must
certify
that
the
property
is
an
urban
23
farm.
The
city
must
send
a
copy
of
the
certification
to
24
the
appropriate
assessor
not
later
than
February
1
of
the
25
assessment
year
for
which
the
exemption
is
requested.
The
26
city
may
subsequently
withdraw
certification
of
the
property
27
if
the
lease
is
terminated
or
the
property
is
not
used
as
an
28
urban
farm.
The
assessor
shall
be
given
written
notice
of
the
29
decertification.
30
g.
The
exemption
granted
under
this
subsection
shall
31
apply
until
the
property
is
decertified
or
the
lease
expires,
32
whichever
occurs
earlier.
33
h.
An
ordinance
adopted
under
this
subsection
may
provide
34
that
upon
decertification
all
taxes
that
would
have
been
levied
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for
the
period
of
time
the
exemption
was
in
effect
under
this
1
subsection
shall
be
immediately
entered
against
the
property
on
2
the
tax
list
for
the
current
year
and
shall
constitute
a
lien
3
against
the
property
in
the
same
manner
as
a
lien
for
property
4
taxes.
The
tax
when
collected
shall
be
apportioned
in
the
same
5
manner
provided
for
the
apportionment
of
property
taxes
for
the
6
applicable
tax
year.
7
EXPLANATION
8
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
9
the
explanation’s
substance
by
the
members
of
the
general
assembly.
10
This
bill
provides
a
property
tax
exemption
for
property
11
located
within
a
city
and
certified
as
an
urban
farm
by
a
12
city
council
pursuant
to
an
ordinance.
The
property
must
be
13
owned
by
or
leased
to
a
nonprofit
entity
which
must
use
the
14
property
to
produce
food
for
distribution
to
a
food
bank
or
15
emergency
feeding
organization
recognized
by
the
department
16
of
revenue.
A
lease
must
be
for
at
least
five
years
and
the
17
exemption
applies
until
the
lease
expires
or
until
the
property
18
is
decertified.
A
lease
may
be
renewed
or
extended
and,
if
19
the
property
is
still
eligible,
the
exemption
continues.
The
20
ordinance
may
provide
that
upon
decertification,
the
exemption
21
is
disallowed
and
the
amount
of
the
property
taxes
that
had
22
been
exempted
shall
be
entered
against
the
property
on
the
tax
23
list
for
the
current
year.
24
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