Bill Text: IA HF2421 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to the approval procedures for claims for the military service property tax exemption and including applicability provisions. (Formerly HSB 597.)
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2020-03-10 - Amendment S-5076 filed. S.J. 565. [HF2421 Detail]
Download: Iowa-2019-HF2421-Introduced.html
House
File
2421
-
Introduced
HOUSE
FILE
2421
BY
COMMITTEE
ON
VETERANS
AFFAIRS
(SUCCESSOR
TO
HSB
597)
A
BILL
FOR
An
Act
relating
to
the
approval
procedures
for
claims
for
1
the
military
service
property
tax
exemption
and
including
2
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
426A.13,
subsection
2,
Code
2020,
is
1
amended
to
read
as
follows:
2
2.
The
person
shall
file
with
the
appropriate
assessor
3
on
forms
obtained
from
the
assessor
the
claim
for
exemption
4
for
the
year
for
which
the
person
is
first
claiming
the
5
exemption.
The
claim
shall
be
filed
not
later
than
July
1
of
6
the
year
for
which
the
person
is
claiming
the
exemption.
The
7
claim
shall
set
out
the
fact
that
the
person
is
a
resident
of
8
and
domiciled
in
the
state
of
Iowa,
and
a
person
within
the
9
terms
of
section
426A.11
,
and
shall
give
the
volume
and
page
10
on
which
the
certificate
of
satisfactory
service,
order
of
11
separation,
retirement,
furlough
to
reserve,
inactive
status,
12
or
honorable
discharge
or
certified
copy
thereof
is
recorded
13
in
the
office
of
the
county
recorder
to
be
verified
by
the
14
executive
director
or
administrator
recognized
as
a
county
15
veteran
service
officer
under
section
35B.6
prior
to
approval
16
of
the
claim
,
and
may
include
the
designation
of
the
property
17
from
which
the
exemption
is
to
be
made,
and
shall
further
18
state
that
the
claimant
is
the
equitable
or
legal
owner
of
the
19
property
designated
or
if
the
property
is
owned
by
a
family
20
farm
corporation,
that
the
person
is
a
shareholder
of
that
21
corporation
and
that
the
person
occupies
the
property.
In
the
22
case
of
a
person
claiming
the
exemption
as
a
veteran
described
23
in
section
35.1,
subsection
2
,
paragraph
“b”
,
subparagraph
(6)
24
or
(7),
the
person
shall
file
the
statement
required
by
section
25
35.2
.
26
Sec.
2.
APPLICABILITY.
This
Act
applies
to
claims
for
27
military
service
property
tax
exemptions
filed
for
assessment
28
years
beginning
on
or
after
January
1,
2021.
29
EXPLANATION
30
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
31
the
explanation’s
substance
by
the
members
of
the
general
assembly.
32
Code
section
426A.13
establishes
the
contents
of
the
claim
33
for
a
military
service
property
tax
exemption
to
be
filed
34
with
the
appropriate
local
assessor.
Part
of
the
information
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required
for
each
claim
includes
the
volume
and
page
on
which
1
the
certificate
of
satisfactory
service,
order
of
separation,
2
retirement,
furlough
to
reserve,
inactive
status,
or
honorable
3
discharge
or
certified
copy
thereof
is
recorded
in
the
office
4
of
the
county
recorder.
This
bill
requires
such
information
5
recorded
in
the
office
of
the
county
recorder
to
be
verified
by
6
the
county
commission
of
veteran
affairs
executive
director
or
7
administrator
recognized
as
a
county
veteran
service
officer
8
prior
to
approval
of
the
claim
for
the
exemption.
9
The
bill
applies
to
claims
for
military
service
property
tax
10
exemptions
filed
for
assessment
years
beginning
on
or
after
11
January
1,
2021.
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