Bill Text: IA HF2344 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to filing requirements for property tax exemptions for certain societies and organizations and including effective date, applicability, and retroactive applicability provisions.
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Introduced - Dead) 2020-02-12 - Subcommittee: Hagenow, Hein and Jacoby. H.J. 261. [HF2344 Detail]
Download: Iowa-2019-HF2344-Introduced.html
House
File
2344
-
Introduced
HOUSE
FILE
2344
BY
THEDE
,
SHIPLEY
,
HUNTER
,
and
KURTZ
A
BILL
FOR
An
Act
relating
to
filing
requirements
for
property
tax
1
exemptions
for
certain
societies
and
organizations
and
2
including
effective
date,
applicability,
and
retroactive
3
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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DIVISION
I
1
PROPERTY
TAX
EXEMPTIONS
AND
ABATEMENT
2
Section
1.
Section
427.1,
subsection
14,
unnumbered
3
paragraph
1,
Code
2020,
is
amended
to
read
as
follows:
4
A
society
or
organization
claiming
an
exemption
under
5
subsection
5,
8,
or
33
shall
file
with
the
assessor
not
later
6
than
February
1
a
statement
upon
forms
to
be
prescribed
by
the
7
director
of
revenue,
describing
the
nature
of
the
property
upon
8
which
the
exemption
is
claimed
and
setting
out
in
detail
any
9
uses
and
income
from
the
property
derived
from
the
rentals,
10
leases,
or
other
uses
of
the
property
not
solely
for
the
11
appropriate
objects
of
the
society
or
organization.
Upon
the
12
filing
and
allowance
of
the
claim,
the
claim
shall
be
allowed
13
on
the
property
for
successive
years
without
further
filing
14
as
long
as
the
property
is
used
for
the
purposes
specified
in
15
the
original
claim
for
exemption.
When
the
property
is
sold
16
or
transferred,
the
county
recorder
shall
provide
notice
of
17
the
transfer
to
the
assessor.
The
notice
shall
describe
the
18
property
transferred
and
the
name
of
the
person
to
whom
title
19
to
the
property
is
transferred.
The
county
recorder
shall
20
also
notify
both
the
transferor
and
the
transferee
of
the
21
termination
of
the
exemption
and
the
filing
requirements
to
22
continue
the
exemption
on
the
property
transferred.
23
Sec.
2.
Section
427.3,
Code
2020,
is
amended
to
read
as
24
follows:
25
427.3
Abatement
of
taxes
of
certain
exempt
entities.
26
The
Upon
filing
of
a
request
for
abatement,
the
board
of
27
supervisors
may
shall
abate
the
taxes
levied
against
property
28
acquired
by
gift
or
purchase
by
a
person
or
entity
if
the
29
property
acquired
by
gift
or
purchase
was
transferred
to
the
30
person
or
entity
after
the
deadline
for
filing
for
property
tax
31
exemption
in
the
year
in
which
the
property
was
transferred
32
and
the
property
acquired
by
gift
or
purchase
would
have
been
33
exempt
under
section
427.1,
subsection
7,
8,
or
9
,
if
the
34
person
or
entity
had
been
able
to
file
for
exemption
in
a
35
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timely
manner.
1
Sec.
3.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
2
deemed
of
immediate
importance,
takes
effect
upon
enactment.
3
Sec.
4.
APPLICABILITY.
This
division
of
this
Act
applies
to
4
the
transfer
of
property
occurring
on
or
after
the
effective
5
date
of
the
this
division
of
this
Act.
6
DIVISION
II
7
RELIGIOUS
INSTITUTION
PROPERTY
TAX
EXEMPTION
8
Sec.
5.
RELIGIOUS
INSTITUTION
PROPERTY
TAX
EXEMPTION
——
9
FILING.
Notwithstanding
the
requirement
for
the
filing
of
10
a
statement
claiming
the
property
tax
exemption
by
February
11
1
as
provided
in
section
427.1,
subsection
14,
for
the
12
assessment
years
beginning
January
1,
2018,
and
January
1,
13
2019,
the
statement
claiming
the
exemption
under
section
427.1,
14
subsection
8,
for
property
owned
by
a
religious
institution
15
that
was
acquired
by
the
religious
institution
from
another
16
religious
institution
during
the
calendar
year
2015,
and
that
17
is
located
in
a
city
having
a
population
of
at
least
ninety
18
thousand
but
not
more
than
one
hundred
thousand
according
to
19
the
2010
federal
decennial
census,
shall
be
filed
not
later
20
than
thirty
days
following
the
effective
date
of
this
division
21
of
this
Act.
The
exemption
authorized
under
this
section
for
22
assessment
years
beginning
January
1,
2018,
and
January
1,
23
2019,
shall
only
apply
to
tax
amounts
levied
that
have
not
been
24
subject
to
a
tax
sale
under
chapter
446
or
that
have
not
been
25
paid
by
a
tax
sale
purchaser
under
section
446.32.
26
Sec.
6.
EFFECTIVE
UPON
ENACTMENT.
This
division
of
this
27
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
28
enactment.
29
Sec.
7.
RETROACTIVE
APPLICABILITY.
This
division
of
this
30
Act
applies
retroactively
to
January
1,
2018,
for
assessment
31
years
beginning
on
or
after
that
date.
32
EXPLANATION
33
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
34
the
explanation’s
substance
by
the
members
of
the
general
assembly.
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This
bill
relates
to
property
tax
exemption
filing
1
requirements
for
certain
societies
and
organizations.
2
Code
section
427.1
requires
certain
societies
or
3
organizations
claiming
a
property
tax
exemption
to
file
a
4
statement
with
the
assessor
not
later
than
February
1.
Upon
5
the
filing
and
allowance
of
the
claim,
the
claim
shall
be
6
allowed
on
the
property
for
successive
years
without
further
7
filing
as
long
as
the
property
is
used
for
the
purposes
8
specified
in
the
original
claim
for
exemption.
When
a
property
9
receiving
a
property
tax
exemption
is
transferred,
division
10
I
of
the
bill
requires
the
county
recorder
to
notify
both
11
the
transferor
and
the
transferee
of
the
termination
of
the
12
exemption
and
the
filing
requirements
to
continue
the
exemption
13
on
the
property
transferred.
14
Code
section
427.3
authorizes
a
county
board
of
supervisors
15
to
abate
the
taxes
levied
against
property
acquired
by
gift
or
16
purchase
by
a
person
or
entity
if
the
property
acquired
by
gift
17
or
purchase
was
transferred
to
the
person
or
entity
after
the
18
deadline
for
filing
for
property
tax
exemption
in
the
year
in
19
which
the
property
was
transferred
and
the
property
acquired
20
by
gift
or
purchase
would
have
been
exempt
if
the
person
or
21
entity
had
been
able
to
file
for
exemption
in
a
timely
manner.
22
Division
I
of
the
bill
requires
the
board
of
supervisors
to
23
abate
the
taxes
under
such
circumstances
upon
the
filing
of
a
24
request
for
abatement.
25
Division
I
of
the
bill
takes
effect
upon
enactment
and
26
applies
to
the
transfer
of
property
occurring
on
or
after
the
27
effective
date
of
division
I
of
the
bill.
28
Division
II
of
the
bill
provides
that,
notwithstanding
the
29
requirement
for
the
filing
of
a
statement
claiming
the
property
30
tax
exemption
by
February
1,
for
the
assessment
years
beginning
31
January
1,
2018,
and
January
1,
2019,
the
statement
claiming
32
the
exemption
for
property
owned
by
a
religious
institution
33
that
was
acquired
by
the
religious
institution
from
another
34
religious
institution
during
the
calendar
year
2015,
and
that
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is
located
in
a
city
having
a
population
of
at
least
90,000
but
1
not
more
than
100,000
according
to
the
2010
federal
decennial
2
census,
shall
be
filed
not
later
than
30
days
following
the
3
effective
date
of
division
II
of
the
bill.
Additionally,
4
the
exemption
authorized
under
division
II
of
the
bill
for
5
assessment
years
beginning
January
1,
2018,
and
January
1,
6
2019,
shall
only
apply
to
tax
amounts
levied
that
have
not
been
7
sold
under
Code
chapter
446
or
that
have
not
been
paid
by
a
tax
8
sale
purchaser
under
Code
section
446.32.
9
Division
II
of
the
bill
takes
effect
upon
enactment
and
10
applies
retroactively
to
January
1,
2018,
for
assessment
years
11
beginning
on
or
after
that
date.
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