Bill Text: IA HF259 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act relating to a property assessment adjustment for certain persons, applying income and age limitations, providing a penalty, and including retroactive and other applicability provisions.
Spectrum: Moderate Partisan Bill (Democrat 14-2)
Status: (Introduced - Dead) 2011-12-31 - END OF 2011 ACTIONS [HF259 Detail]
Download: Iowa-2011-HF259-Introduced.html
House
File
259
-
Introduced
HOUSE
FILE
259
BY
STECKMAN
,
MURPHY
,
THEDE
,
HALL
,
SWAIM
,
ABDUL-SAMAD
,
WITTNEBEN
,
WESSEL-KROESCHELL
,
GASKILL
,
KELLEY
,
MUHLBAUER
,
BYRNES
,
PETERSEN
,
KAJTAZOVIC
,
KOESTER
,
and
KRESSIG
A
BILL
FOR
An
Act
relating
to
a
property
assessment
adjustment
for
certain
1
persons,
applying
income
and
age
limitations,
providing
a
2
penalty,
and
including
retroactive
and
other
applicability
3
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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Section
1.
NEW
SECTION
.
425B.1
Homestead
assessed
value
1
adjustment
——
purpose.
2
Persons
who
own
their
homesteads
and
who
meet
the
3
qualifications
provided
in
this
chapter
are
eligible
for
an
4
adjustment
in
the
assessed
value
of
their
homesteads,
as
5
provided
in
this
chapter,
to
prevent
an
increase
in
such
6
values.
7
Sec.
2.
NEW
SECTION
.
425B.2
Definitions.
8
As
used
in
this
chapter,
unless
the
context
otherwise
9
requires:
10
1.
“Assessed
value”
means
the
actual
value
prior
to
any
11
adjustment
pursuant
to
section
441.21,
subsection
4.
12
2.
“Base
assessment
year”
means
the
assessment
year
13
beginning
in
the
base
year.
14
3.
“Base
year”
means
the
calendar
year
last
ending
before
15
the
claim
is
filed.
16
4.
“Claimant”
means
a
person
filing
a
claim
for
adjustment
17
under
this
chapter
who
has
attained
the
age
of
sixty-five
years
18
on
or
before
December
31
of
the
base
year
and
is
domiciled
in
19
this
state
at
the
time
the
claim
is
filed
or
at
the
time
of
the
20
person’s
death
in
the
case
of
a
claim
filed
by
the
executor
or
21
administrator
of
the
claimant’s
estate.
22
5.
“Homestead”
means
the
dwelling
owned
and
actually
used
23
as
a
home
by
the
claimant
during
any
part
of
the
fiscal
year
24
beginning
July
1
of
the
base
year
and
so
much
of
the
land
25
surrounding
it,
including
one
or
more
contiguous
lots
or
tracts
26
of
land,
as
is
reasonably
necessary
for
use
of
the
dwelling
27
as
a
home,
and
may
consist
of
a
part
of
a
multidwelling
or
28
multipurpose
building
and
a
part
of
the
land
upon
which
it
is
29
built.
It
does
not
include
personal
property
except
that
a
30
manufactured
or
mobile
home
may
be
a
homestead.
Any
dwelling
31
or
a
part
of
a
multidwelling
or
multipurpose
building
which
is
32
exempt
from
taxation
does
not
qualify
as
a
homestead
under
this
33
chapter.
A
homestead
must
be
located
in
this
state.
When
a
34
person
is
confined
in
a
nursing
home,
extended-care
facility,
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or
hospital,
the
person
shall
be
considered
as
occupying
or
1
living
in
the
person’s
homestead
if
the
person
is
the
owner
2
of
the
homestead
and
the
person
maintains
the
homestead
and
3
does
not
lease,
rent,
or
otherwise
receive
profits
from
other
4
persons
for
the
use
of
the
homestead.
5
6.
“Household”
,
“household
income”
,
and
“income”
mean
the
6
same
as
those
terms
are
defined
in
section
425.17.
7
7.
“Owned”
means
owned
by
an
owner
as
defined
in
section
8
425.11.
9
Sec.
3.
NEW
SECTION
.
425B.3
Right
to
file
a
claim.
10
The
right
to
file
a
claim
for
an
assessed
value
adjustment
11
under
this
chapter
may
be
exercised
by
the
claimant
or
on
12
behalf
of
a
claimant
by
the
claimant’s
legal
guardian,
spouse,
13
or
attorney,
or
by
the
executor
or
administrator
of
the
14
claimant’s
estate.
If
a
claimant
dies
after
having
filed
a
15
claim
for
adjustment,
the
amount
of
any
adjustment
shall
be
16
made
as
if
the
claimant
had
not
died.
17
Sec.
4.
NEW
SECTION
.
425B.4
Claim
for
adjustment.
18
1.
Subject
to
the
limitations
provided
in
this
chapter,
19
a
claimant
may
annually
claim
an
adjustment
of
the
assessed
20
value
of
the
claimant’s
homestead
for
the
base
assessment
year.
21
The
adjustment
claim
shall
be
filed
with
the
county
assessor
22
between
January
1
and
February
15
immediately
following
23
the
close
of
the
base
assessment
year.
However,
in
case
of
24
sickness,
absence,
or
other
disability
of
the
claimant,
or
25
if
in
the
judgment
of
the
county
assessor
good
cause
exists,
26
the
county
assessor
may
extend
the
time
for
filing
a
claim
for
27
adjustment
through
June
30
of
the
same
calendar
year.
28
2.
The
county
assessor
shall
notify
the
department
of
29
revenue
by
March
1
of
the
number
of
claimants
receiving
30
adjustments
under
this
chapter
and
the
total
amount
of
the
31
reduced
assessed
values
for
the
base
assessment
year.
32
Sec.
5.
NEW
SECTION
.
425B.5
Qualification
and
adjustment
33
——
maximum
tax
dollars
levied.
34
1.
If
the
household
income
qualification
specified
in
35
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subsection
2
is
met,
the
assessed
value
of
the
claimant’s
1
homestead
in
the
base
assessment
year
shall
be
adjusted,
but
2
not
increased,
to
equal
the
assessed
value,
as
such
assessed
3
value
may
have
been
adjusted
pursuant
to
this
chapter,
in
the
4
assessment
year
preceding
the
base
assessment
year.
If
the
5
amount
of
property
taxes
levied
against
the
adjusted
assessment
6
exceed
the
amount
of
property
taxes
levied
against
the
property
7
in
the
fiscal
year
for
which
taxes
were
first
levied
against
8
an
adjusted
assessment
under
this
chapter,
the
treasurer
shall
9
subtract
the
difference
from
the
amount
due.
10
2.
A
claimant
is
eligible
for
an
adjustment
to
the
assessed
11
value
of
the
claimant’s
homestead
if
the
claimant’s
household
12
income
is
twenty-five
thousand
dollars
or
less
in
the
base
13
year.
14
Sec.
6.
NEW
SECTION
.
425B.6
Administration.
15
The
director
of
revenue
shall
make
available
suitable
forms
16
for
claiming
an
assessed
value
adjustment
with
instructions
17
for
claimants.
Each
assessor
and
county
treasurer
shall
make
18
available
the
forms
and
instructions.
The
claim
shall
be
in
a
19
form
as
the
director
may
prescribe.
20
Sec.
7.
NEW
SECTION
.
425B.7
Proof
of
claim.
21
1.
Every
claimant
shall
give
the
department
of
revenue,
in
22
support
of
the
claim,
reasonable
proof
of:
23
a.
Age.
24
b.
Changes
of
homestead.
25
c.
Household
membership.
26
d.
Household
income.
27
e.
Size
and
nature
of
the
property
claimed
as
the
homestead.
28
2.
The
director
of
revenue
may
require
any
additional
proof
29
necessary
to
support
a
claim.
30
Sec.
8.
NEW
SECTION
.
425B.8
Audit
——
denial.
31
If
on
the
audit
of
a
claim
for
adjustment
under
this
chapter,
32
the
director
of
revenue
determines
the
claim
is
not
allowable,
33
the
director
shall
notify
the
claimant
of
the
denial
and
the
34
reasons
for
it.
The
director
shall
not
deny
a
claim
after
35
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three
years
from
October
31
of
the
year
in
which
the
claim
was
1
filed.
The
director
shall
give
notification
to
the
county
2
assessor
of
the
denial
of
the
claim
and
the
county
assessor
3
shall
instruct
the
county
treasurer
to
proceed
to
collect
the
4
tax
that
would
have
been
levied
on
the
applicable
adjusted
5
assessed
value
in
the
same
manner
as
other
property
taxes
6
due
and
payable
are
collected,
if
the
property
on
which
the
7
adjustment
was
granted
is
still
owned
by
the
claimant.
8
Sec.
9.
NEW
SECTION
.
425B.9
Waiver
of
confidentiality.
9
1.
A
claimant
shall
expressly
waive
any
right
to
10
confidentiality
relating
to
all
income
tax
information
11
obtainable
through
the
department
of
revenue,
including
all
12
information
covered
by
sections
422.20
and
422.72.
This
waiver
13
shall
apply
to
information
available
to
the
county
assessor
who
14
shall
hold
the
information
confidential
except
that
it
may
be
15
used
as
evidence
to
disallow
the
assessed
value
adjustment.
16
2.
The
department
of
revenue
may
release
information
17
pertaining
to
a
person’s
eligibility
or
claim
for
or
receipt
of
18
the
assessed
value
adjustment
to
an
employee
of
the
department
19
of
inspections
and
appeals
in
the
employee’s
official
conduct
20
of
an
audit
or
investigation.
21
Sec.
10.
NEW
SECTION
.
425B.10
False
claim
——
penalty.
22
A
person
who
makes
a
false
affidavit
for
the
purpose
of
23
obtaining
an
adjustment
in
assessed
value
provided
for
in
24
this
chapter
or
who
knowingly
receives
the
adjustment
without
25
being
legally
entitled
to
it
or
makes
claim
for
the
adjustment
26
in
more
than
one
county
in
the
state
without
being
legally
27
entitled
to
it
is
guilty
of
a
fraudulent
practice.
The
claim
28
for
adjustment
shall
be
disallowed
in
full
and
property
tax
29
shall
be
levied
on
the
disallowed
adjustment
at
the
rate
that
30
would
have
been
levied
but
for
the
adjustment.
The
director
of
31
revenue
shall
send
a
notice
of
disallowance
of
the
claim.
32
Sec.
11.
NEW
SECTION
.
425B.11
Statutes
applicable.
33
To
the
extent
not
otherwise
contrary,
the
provisions
of
34
sections
425.30,
425.31,
425.32,
and
425.37
apply
to
this
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chapter.
1
Sec.
12.
APPLICABILITY.
This
Act
applies
retroactively
to
2
January
1,
2011,
for
assessment
years
beginning
on
or
after
3
that
date
and
to
the
filing
of
claims
on
or
after
January
1,
4
2012,
for
adjustments
of
assessed
values.
5
EXPLANATION
6
This
bill
provides
for
an
adjustment
in
the
assessed
value
7
of
a
homestead
if
the
owner
is
a
person
who
is
65
or
older
8
and
whose
household
income
is
$25,000
or
less.
If
those
9
qualifications
are
met,
the
assessed
value
of
the
homestead
10
upon
which
property
taxes
are
levied
in
a
fiscal
year
is
the
11
same
assessed
value
as
for
the
previous
fiscal
year.
Assessed
12
value
is
that
value
prior
to
any
rollback
being
applied.
13
The
bill
provides
that
a
person
who
makes
a
false
affidavit
14
for
the
purpose
of
obtaining
an
adjustment,
knowingly
receives
15
the
adjustment
without
being
legally
entitled
to
it,
or
makes
16
claim
for
the
adjustment
in
more
than
one
county
without
being
17
legally
entitled
to
it
is
guilty
of
a
fraudulent
practice
and
18
is
subject
to
a
criminal
penalty.
19
The
bill
applies
retroactively
to
January
1,
2011,
for
20
assessment
years
beginning
on
or
after
that
date
and
applies
to
21
claims
filed
on
or
after
January
1,
2012,
for
the
adjustments.
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