Bill Text: IA HF2121 | 2017-2018 | 87th General Assembly | Introduced
Bill Title: A bill for an act establishing a voter-approved county senior services property tax levy.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2018-02-14 - Subcommittee: Vander Linden, Kearns and Windschitl. H.J. 272. [HF2121 Detail]
Download: Iowa-2017-HF2121-Introduced.html
House File 2121 - Introduced HOUSE FILE BY HEARTSILL A BILL FOR 1 An Act establishing a voter=approved county senior services 2 property tax levy. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5408YH (3) 87 md/jh PAG LIN 1 1 Section 1. NEW SECTION. 331.424D Senior services property 1 2 tax levy == petition == election. 1 3 1. a. The board, upon receipt of a petition as provided 1 4 in section 331.306 requesting imposition of the levy under 1 5 this section, shall, at an election held on a date specified 1 6 in section 39.2, subsection 4, paragraph "a", submit to the 1 7 registered voters of the county the question as to whether 1 8 the board shall be authorized to levy on all taxable property 1 9 within the county a tax not to exceed thirty cents per one 1 10 thousand dollars of assessed value to be used for the purpose 1 11 of contracting with persons to provide senior services within 1 12 the county for a period of time not to exceed ten years after 1 13 the date of the election at which the levy was authorized. 1 14 b. The election shall not be held sooner than sixty days 1 15 after publication of notice of the ballot proposition. The 1 16 ballot proposition shall specify a maximum levy rate that 1 17 may be imposed by the board, not to exceed the limitation in 1 18 paragraph "a", and, if requested in the petition, specify a date 1 19 that the authorization to impose the levy shall automatically 1 20 be repealed, but not later than ten years after the date of 1 21 the election. The cost of the election shall be borne by 1 22 the county. If a majority voting on the question approves 1 23 authorization of imposition of the levy, the board may impose 1 24 the levy. 1 25 2. Taxes levied under this section are in addition to any 1 26 other moneys the county may wish to spend for such purposes, 1 27 are not subject to the levy rate limitations of section 1 28 331.423, and shall not be deducted from the maximum rates of 1 29 taxes authorized to be levied by the county pursuant to section 1 30 331.423. 1 31 3. a. If a levy under this section is authorized at 1 32 election, the authorization may be terminated in the same 1 33 manner by petition election at any time before expiration of 1 34 the period of time for which the levy was authorized. 1 35 b. Following the petition and approval at election under 2 1 subsection 1 or a prior extension under this paragraph, 2 2 the board of supervisors may, by resolution, and in lieu of 2 3 the petition required under subsection 1, direct the county 2 4 commissioner of elections to submit to the registered voters of 2 5 the county the question of whether to extend the period of time 2 6 authorized to impose the levy for a period of time ending not 2 7 later than ten years after the end of the current authorized 2 8 period. For an extension approved by the voters under this 2 9 paragraph to be valid, the election shall be held prior to 2 10 expiration of the current authorized period. 2 11 4. Revenues resulting from the levy under this section 2 12 shall be deposited in the county's general fund but shall not 2 13 be used for a purpose other than senior services and shall not 2 14 be transferred to any other fund of the county as provided in 2 15 rules promulgated by the county finance committee created in 2 16 section 333A.1. 2 17 5. For the purposes of this section, "senior services" 2 18 includes the following services if provided to individuals 2 19 fifty=five years of age or older: 2 20 a. Adult day services, as defined in section 231D.1. 2 21 b. Chronic disease self=management and fall prevention 2 22 services. 2 23 c. Personal care assistance. 2 24 d. Home=delivered meals, congregate meals, and nutrition 2 25 assessments and counseling. 2 26 e. Personal emergency response services. 2 27 f. Fiscal management assistance. 2 28 g. Transportation assistance. 2 29 h. Social and recreational facilities and activities. 2 30 Sec. 2. Section 403.19, subsection 2, paragraph a, Code 2 31 2018, is amended to read as follows: 2 32 a. That portion of the taxes each year in excess of such 2 33 amount shall be allocated to and when collected be paid into 2 34 a special fund of the municipality to pay the principal of 2 35 and interest on loans, moneys advanced to, or indebtedness, 3 1 whether funded, refunded, assumed, or otherwise, including 3 2 bonds issued under the authority of section 403.9, subsection 3 3 1, incurred by the municipality to finance or refinance, in 3 4 whole or in part, an urban renewal project within the area, 3 5 and to provide assistance for low and moderate income family 3 6 housing as provided in section 403.22. However, except 3 7 as provided in paragraph "b", taxes for the regular and 3 8 voter=approved physical plant and equipment levy of a school 3 9 district imposed pursuant to section 298.2 and taxes for the 3 10 instructional support program of a school district imposed 3 11 pursuant to section 257.19, taxes for the payment of bonds and 3 12 interest of each taxing district, taxes for the senior services 3 13 levy under section 331.424D, and taxes imposed under section 3 14 346.27, subsection 22, related to joint county=city buildings 3 15 shall be collected against all taxable property within the 3 16 taxing district without limitation by the provisions of this 3 17 subsection. 3 18 EXPLANATION 3 19 The inclusion of this explanation does not constitute agreement with 3 20 the explanation's substance by the members of the general assembly. 3 21 This bill establishes a county senior services property tax 3 22 levy that may be imposed by the county board of supervisors 3 23 following receipt of a petition and majority approval at 3 24 election by the voters of the county. The levy may not exceed 3 25 30 cents per $1,000 of assessed value and must be used for the 3 26 purpose of contracting with persons to provide senior services 3 27 within the county. The maximum period of time that imposition 3 28 of the levy may be authorized is 10 years after the date of the 3 29 election at which the levy was authorized. 3 30 The bill provides that taxes levied under the bill are in 3 31 addition to any other moneys the county may wish to spend for 3 32 senior services and are not subject to the general county 3 33 services and rural county services levy rate limitations. The 3 34 levy authorization may be terminated in the same manner by 3 35 petition election at any time before expiration of the period 4 1 of time for which the levy was authorized. The bill also 4 2 establishes procedures for extending the levy authorization. 4 3 The bill defines "senior services" to include the following 4 4 services if provided to individuals 55 years of age or older: 4 5 (1) adult day services; (2) chronic disease self=management 4 6 and fall prevention services; (3) personal care assistance; 4 7 (4) home=delivered meals, congregate meals, and nutrition 4 8 assessments and counseling; (5) personal emergency response 4 9 services; (6) fiscal management assistance; (7) transportation 4 10 assistance; and (8) social and recreational facilities and 4 11 activities. The bill allows such senior services to be 4 12 provided by the county or provided by a person with whom the 4 13 county has contracted. 4 14 The bill excludes the county senior services levy from the 4 15 division of revenue under Code section 403.19 (tax increment 4 16 financing). Under the bill, the senior services property tax 4 17 levy is not divided and paid into the municipality's special 4 18 fund for the payment of urban renewal indebtedness but instead 4 19 is required to be levied, collected, and paid to the county in 4 20 the same manner as all other property taxes. LSB 5408YH (3) 87 md/jh
