Bill Text: IA HF82 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act providing a property assessment adjustment for certain property of persons who have attained the age of sixty-seven years, six months, providing a penalty, and including retroactive and other applicability provisions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-01-15 - Introduced, referred to Ways and Means. H.J. 110. [HF82 Detail]
Download: Iowa-2021-HF82-Introduced.html
House
File
82
-
Introduced
HOUSE
FILE
82
BY
JACOBY
A
BILL
FOR
An
Act
providing
a
property
assessment
adjustment
for
certain
1
property
of
persons
who
have
attained
the
age
of
sixty-seven
2
years,
six
months,
providing
a
penalty,
and
including
3
retroactive
and
other
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
NEW
SECTION
.
425B.1
Homestead
assessed
value
1
adjustment
——
purpose.
2
A
person
who
owns
a
homestead
and
who
meets
the
3
qualifications
provided
in
this
chapter
is
eligible
for
an
4
adjustment
in
the
assessed
value
of
the
person’s
homestead,
as
5
provided
in
this
chapter,
to
prevent
an
increase
in
such
value.
6
Sec.
2.
NEW
SECTION
.
425B.2
Definitions.
7
As
used
in
this
chapter,
unless
the
context
otherwise
8
requires:
9
1.
“Assessed
value”
means
the
actual
value
prior
to
any
10
adjustment
pursuant
to
section
441.21,
subsection
4.
11
2.
“Base
assessment
year”
means
the
assessment
year
12
beginning
in
the
base
year.
13
3.
“Base
year”
means
the
calendar
year
last
ending
before
14
the
claim
is
filed.
15
4.
“Claimant”
means
a
person
filing
a
claim
for
adjustment
16
under
this
chapter
who
has
attained
the
age
of
sixty-seven
17
years,
six
months
on
or
before
December
31
of
the
base
year
and
18
is
domiciled
in
this
state
at
the
time
the
claim
is
filed
or
at
19
the
time
of
the
person’s
death
in
the
case
of
a
claim
filed
by
20
the
executor
or
administrator
of
the
claimant’s
estate.
21
5.
“Homestead”
means
the
same
as
defined
in
section
425.11.
22
6.
“Owned”
means
owned
by
an
owner
as
defined
in
section
23
425.11.
24
Sec.
3.
NEW
SECTION
.
425B.3
Right
to
file
a
claim.
25
The
right
to
file
a
claim
for
an
assessed
value
adjustment
26
under
this
chapter
may
be
exercised
by
the
claimant
or
on
27
behalf
of
a
claimant
by
the
claimant’s
legal
guardian,
spouse,
28
or
attorney,
or
by
the
executor
or
administrator
of
the
29
claimant’s
estate.
If
a
claimant
dies
after
having
filed
a
30
claim
for
adjustment,
the
amount
of
any
adjustment
shall
be
31
made
as
if
the
claimant
had
not
died.
32
Sec.
4.
NEW
SECTION
.
425B.4
Claim
for
adjustment.
33
1.
Subject
to
the
limitations
provided
in
this
chapter,
34
a
claimant
may
annually
claim
an
adjustment
of
the
assessed
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value
of
the
claimant’s
homestead
for
the
base
assessment
year.
1
The
adjustment
claim
shall
be
filed
with
the
county
assessor
2
between
January
1
and
February
15
immediately
following
3
the
close
of
the
base
assessment
year.
However,
in
case
of
4
sickness,
absence,
or
other
disability
of
the
claimant,
or
5
if
in
the
judgment
of
the
county
assessor
good
cause
exists,
6
the
county
assessor
may
extend
the
time
for
filing
a
claim
for
7
adjustment
through
June
30
of
the
same
calendar
year.
8
2.
The
county
assessor
shall
notify
the
department
of
9
revenue
by
March
1
of
the
number
of
claimants
receiving
10
adjustments
under
this
chapter
and
the
total
amount
of
the
11
reduced
assessed
values
for
the
base
assessment
year.
12
Sec.
5.
NEW
SECTION
.
425B.5
Adjustment
——
maximum
tax
13
dollars
levied.
14
If
the
claimant
meets
the
criteria
for
an
adjustment
under
15
this
chapter,
the
assessed
value
of
the
claimant’s
homestead
in
16
the
base
assessment
year
shall
be
adjusted,
but
not
increased,
17
to
equal
the
assessed
value,
as
such
assessed
value
may
have
18
been
adjusted
pursuant
to
this
chapter,
in
the
assessment
year
19
preceding
the
base
assessment
year.
If
the
amount
of
property
20
taxes
levied
against
the
adjusted
assessment
exceeds
the
amount
21
of
property
taxes
levied
against
the
property
in
the
fiscal
22
year
for
which
taxes
were
first
levied
against
an
adjusted
23
assessment
under
this
chapter,
the
treasurer
shall
subtract
the
24
difference
from
the
amount
due.
25
Sec.
6.
NEW
SECTION
.
425B.6
Administration.
26
The
director
of
revenue
shall
make
available
suitable
forms
27
for
claiming
an
assessed
value
adjustment
with
instructions
28
for
claimants.
Each
assessor
and
county
treasurer
shall
make
29
available
the
forms
and
instructions.
The
claim
shall
be
in
a
30
form
as
the
director
may
prescribe.
31
Sec.
7.
NEW
SECTION
.
425B.7
Proof
of
claim.
32
1.
Every
claimant
shall
give
the
department
of
revenue,
in
33
support
of
the
claim,
reasonable
proof
of:
34
a.
Age.
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b.
Changes
of
homestead.
1
c.
Size
and
nature
of
the
property
claimed
as
the
homestead.
2
2.
The
director
of
revenue
may
require
any
additional
proof
3
necessary
to
support
a
claim.
4
Sec.
8.
NEW
SECTION
.
425B.8
Audit
——
denial.
5
If
on
the
audit
of
a
claim
for
adjustment
under
this
chapter,
6
the
director
of
revenue
determines
the
claim
is
not
allowable,
7
the
director
shall
notify
the
claimant
of
the
denial
and
the
8
reasons
for
it.
The
director
shall
not
deny
a
claim
after
9
three
years
from
October
31
of
the
year
in
which
the
claim
was
10
filed.
The
director
shall
give
notification
to
the
county
11
assessor
of
the
denial
of
the
claim
and
the
county
assessor
12
shall
instruct
the
county
treasurer
to
proceed
to
collect
the
13
tax
that
would
have
been
levied
on
the
applicable
adjusted
14
assessed
value
in
the
same
manner
as
other
property
taxes
15
due
and
payable
are
collected,
if
the
property
on
which
the
16
adjustment
was
granted
is
still
owned
by
the
claimant.
17
Sec.
9.
NEW
SECTION
.
425B.9
Waiver
of
confidentiality.
18
1.
A
claimant
shall
expressly
waive
any
right
to
19
confidentiality
relating
to
all
information
available
to
the
20
county
assessor
who
shall
hold
the
information
confidential
21
except
that
it
may
be
used
as
evidence
to
disallow
the
assessed
22
value
adjustment.
23
2.
The
department
of
revenue
may
release
information
24
pertaining
to
a
person’s
eligibility
or
claim
for
or
receipt
of
25
the
assessed
value
adjustment
to
an
employee
of
the
department
26
of
inspections
and
appeals
in
the
employee’s
official
conduct
27
of
an
audit
or
investigation.
28
Sec.
10.
NEW
SECTION
.
425B.10
False
claim
——
penalty.
29
A
person
who
makes
a
false
affidavit
for
the
purpose
of
30
obtaining
an
adjustment
in
assessed
value
provided
for
in
31
this
chapter
or
who
knowingly
receives
the
adjustment
without
32
being
legally
entitled
to
it
or
makes
claim
for
the
adjustment
33
in
more
than
one
county
in
the
state
without
being
legally
34
entitled
to
it
is
guilty
of
a
fraudulent
practice.
The
claim
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for
adjustment
shall
be
disallowed
in
full
and
property
tax
1
shall
be
levied
on
the
disallowed
adjustment
at
the
rate
that
2
would
have
been
levied
but
for
the
adjustment.
The
director
of
3
revenue
shall
send
a
notice
of
disallowance
of
the
claim.
4
Sec.
11.
NEW
SECTION
.
425B.11
Notices,
appeals,
and
5
rules.
6
To
the
extent
not
otherwise
contrary
to
the
provisions
of
7
this
chapter:
8
1.
Section
423.39,
subsection
1,
shall
apply
to
all
notices
9
under
this
chapter.
10
2.
Any
person
aggrieved
by
an
act
or
decision
of
the
11
director
of
revenue
or
the
department
of
revenue
under
this
12
chapter
shall
have
the
same
rights
of
appeal
and
review
as
13
provided
in
section
423.38
and
the
rules
of
the
department
of
14
revenue.
15
3.
A
claim
for
adjustment
shall
be
disallowed
if
the
16
department
finds
that
the
claimant
or
a
person
of
the
17
claimant’s
household
received
title
to
the
homestead
primarily
18
for
the
purpose
of
receiving
benefits
under
this
chapter.
19
4.
The
department
of
revenue
shall
adopt
rules
pursuant
to
20
chapter
17A
to
administer
and
interpret
this
chapter,
including
21
rules
to
prevent
and
disallow
duplication
of
benefits
and
to
22
prevent
any
unreasonable
hardship
or
advantage
to
any
person.
23
Sec.
12.
APPLICABILITY.
This
Act
applies
retroactively
to
24
January
1,
2021,
for
assessment
years
beginning
on
or
after
25
that
date
and
to
the
filing
of
claims
on
or
after
January
1,
26
2022,
for
adjustments
of
assessed
values.
27
EXPLANATION
28
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
29
the
explanation’s
substance
by
the
members
of
the
general
assembly.
30
This
bill
provides
for
an
adjustment
in
the
assessed
value
31
of
a
homestead,
as
defined
in
the
bill,
if
the
owner
is
a
32
person
who
is
67
years,
6
months
in
age
or
older.
If
the
33
qualifications
are
met,
the
assessed
value
of
the
homestead
34
upon
which
property
taxes
are
levied
in
a
fiscal
year
is
the
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same
assessed
value
as
for
the
previous
fiscal
year.
The
bill
1
specifies
that
assessed
value
is
the
actual
value
prior
to
any
2
rollback
being
applied.
3
The
bill
provides
that
a
person
who
makes
a
false
affidavit
4
for
the
purpose
of
obtaining
an
adjustment,
knowingly
receives
5
the
adjustment
without
being
legally
entitled
to
it,
or
makes
6
claim
for
the
adjustment
in
more
than
one
county
without
being
7
legally
entitled
to
it
is
guilty
of
a
fraudulent
practice
and
8
is
subject
to
a
criminal
penalty.
9
The
bill
applies
retroactively
to
January
1,
2021,
for
10
assessment
years
beginning
on
or
after
that
date
and
applies
to
11
claims
filed
on
or
after
January
1,
2022,
for
the
adjustments.
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