Bill Text: IA HF561 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act establishing a property tax exemption for property used for certain gardening activities within a city and including applicability provisions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-12-31 - END OF 2013 ACTIONS [HF561 Detail]
Download: Iowa-2013-HF561-Introduced.html
House
File
561
-
Introduced
HOUSE
FILE
561
BY
KELLEY
A
BILL
FOR
An
Act
establishing
a
property
tax
exemption
for
property
used
1
for
certain
gardening
activities
within
a
city
and
including
2
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
2368HH
(4)
85
md/sc
H.F.
561
Section
1.
Section
427.1,
subsection
2,
Code
2013,
is
1
amended
to
read
as
follows:
2
2.
Municipal
and
military
property.
The
property
of
a
3
county,
township,
city,
school
corporation,
levee
district,
4
drainage
district,
or
the
Iowa
national
guard,
when
devoted
to
5
public
use
and
not
held
for
pecuniary
profit,
except
property
6
of
a
municipally
owned
electric
utility
held
under
joint
7
ownership
and
property
of
an
electric
power
facility
financed
8
under
chapter
28F
or
476A
that
shall
be
subject
to
taxation
9
under
chapter
437A
and
facilities
of
a
municipal
utility
that
10
are
used
for
the
provision
of
local
exchange
services
pursuant
11
to
chapter
476
,
but
only
to
the
extent
such
facilities
are
used
12
to
provide
such
services,
which
shall
be
subject
to
taxation
13
under
chapter
433
,
except
that
section
433.11
shall
not
apply.
14
The
exemption
for
property
owned
by
a
city
or
county
also
15
applies
to
property
which
is
operated
by
a
city
or
county
as
a
16
library,
art
gallery
or
museum,
conservatory,
botanical
garden
17
or
display,
observatory
or
science
museum,
or
as
a
location
18
for
holding
athletic
contests,
sports
or
entertainment
events,
19
expositions,
meetings
or
conventions,
or
leased
from
the
city
20
or
county
for
any
such
purposes,
or
leased
from
the
city
or
21
county
by
the
Iowa
national
guard
or
by
a
federal
agency
22
for
the
benefit
of
the
Iowa
national
guard
when
devoted
for
23
public
use
and
not
for
pecuniary
profit.
Food
and
beverages
24
may
be
served
at
the
events
or
locations
without
affecting
25
the
exemptions,
provided
the
city
has
approved
the
serving
of
26
food
and
beverages
on
the
property
if
the
property
is
owned
27
by
the
city
or
the
county
has
approved
the
serving
of
food
28
and
beverages
on
the
property
if
the
property
is
owned
by
the
29
county.
The
exemption
for
property
owned
by
a
city
or
county
30
also
applies
to
property
which
is
located
at
an
airport
and
31
leased
to
a
fixed
base
operator
providing
aeronautical
services
32
to
the
public.
The
exemption
for
property
owned
by
a
city
also
33
applies
to
land
operated
by
the
city
as
a
fruit
or
vegetable
34
garden
or
leased
from
the
city
by
a
nonprofit
corporation
for
35
-1-
LSB
2368HH
(4)
85
md/sc
1/
3
H.F.
561
use
as
a
fruit
or
vegetable
garden,
and
the
sale
of
fruits
or
1
vegetables
grown
on
the
land
by
the
city
or
the
lessee
shall
2
not
affect
the
exemption.
3
Sec.
2.
Section
427.1,
Code
2013,
is
amended
by
adding
the
4
following
new
subsection:
5
NEW
SUBSECTION
.
39.
Nonprofit
fruit
and
vegetable
6
gardens.
Land
owned
by
a
nonprofit
corporation
and
located
7
within
the
corporate
boundaries
of
a
city,
not
exceeding
five
8
acres,
if
devoted
to
public
use
by
the
nonprofit
corporation
as
9
a
fruit
or
vegetable
garden.
The
sale
of
fruits
or
vegetables
10
grown
on
the
land
shall
not
affect
the
exemption.
To
be
11
allowed
the
exemption
under
this
subsection,
the
nonprofit
12
corporation
that
owns
the
land
shall
have
as
one
of
its
13
objectives
or
purposes
the
cultivation
and
sale
of
fresh
fruits
14
and
vegetables
to
residents
of
the
community
and
shall
not
be
a
15
political
organization
as
defined
in
section
13C.1.
16
Sec.
3.
IMPLEMENTATION.
Section
25B.7
does
not
apply
to
the
17
property
tax
exemption
enacted
in
this
Act.
18
Sec.
4.
APPLICABILITY.
This
Act
applies
to
assessment
years
19
beginning
on
or
after
January
1,
2014.
20
EXPLANATION
21
This
bill
provides
a
property
tax
exemption
for
certain
22
property
located
in
a
city
used
as
a
fruit
or
vegetable
garden.
23
The
bill
modifies
the
current
municipal
property
tax
24
exemption
under
Code
section
427.1(2)
to
include
land
operated
25
by
the
city
as
a
fruit
or
vegetable
garden
or
leased
from
26
the
city
by
a
nonprofit
corporation
for
use
as
a
fruit
or
27
vegetable
garden.
The
bill
provides
that
the
sale
of
fruits
28
or
vegetables
grown
on
such
land
by
the
city
or
the
nonprofit
29
corporation
lessee
shall
not
affect
the
exemption.
30
The
bill
also
establishes
a
property
tax
exemption
for
31
land
owned
by
a
nonprofit
corporation
and
located
within
the
32
corporate
boundaries
of
a
city,
not
exceeding
five
acres,
33
if
the
property
is
devoted
to
public
use
by
the
nonprofit
34
corporation
as
a
fruit
or
vegetable
garden.
The
bill
provides
35
-2-
LSB
2368HH
(4)
85
md/sc
2/
3
H.F.
561
that
the
sale
of
fruits
or
vegetables
grown
on
the
land
shall
1
not
affect
the
exemption.
To
be
allowed
the
exemption
under
2
the
bill,
the
nonprofit
corporation
that
owns
the
land
must
3
have
as
one
of
its
objectives
or
purposes
the
cultivation
4
and
sale
of
fresh
fruits
and
vegetables
to
residents
of
the
5
community
and
shall
not
be
a
political
organization
as
defined
6
in
the
bill.
7
Code
section
25B.7
provides
that
for
a
property
tax
credit
8
or
exemption
enacted
on
or
after
January
1,
1997,
if
a
state
9
appropriation
made
to
fund
the
credit
or
exemption
is
not
10
sufficient
to
fully
fund
the
credit
or
exemption,
the
political
11
subdivision
shall
be
required
to
extend
to
the
taxpayer
only
12
that
portion
of
the
credit
or
exemption
estimated
by
the
13
department
of
revenue
to
be
funded
by
the
state
appropriation.
14
The
bill
provides
that
Code
section
25B.7
does
not
apply
to
the
15
exemption
in
the
bill.
16
The
bill
applies
to
assessment
years
beginning
on
or
after
17
January
1,
2014.
18
-3-
LSB
2368HH
(4)
85
md/sc
3/
3
