Bill Text: IA HSB521 | 2023-2024 | 90th General Assembly | Introduced


Bill Title: A bill for an act relating to the qualifications of veterans.

Spectrum: Committee Bill

Status: (Introduced) 2024-01-11 - Subcommittee recommends passage. Vote Total: 3-0. [HSB521 Detail]

Download: Iowa-2023-HSB521-Introduced.html
House Study Bill 521 - Introduced SENATE/HOUSE FILE _____ BY (PROPOSED DEPARTMENT OF VETERANS AFFAIRS BILL) A BILL FOR An Act relating to the qualifications of veterans. 1 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 2 TLSB 5452XD (3) 90 sc/ns
S.F. _____ H.F. _____ Section 1. Section 35.1, subsection 2, Code 2024, is amended 1 by striking the subsection and inserting in lieu thereof the 2 following: 3 2. “Veteran” means a resident of this state who is any of 4 the following: 5 a. A veteran as defined in 38 C.F.R. §3.1, as amended. 6 b. A former member of the reserve forces of the United 7 States who served at least twenty years in the reserve forces 8 and who was discharged under honorable conditions. However, 9 a member of the reserve forces of the United States who 10 completed a minimum aggregate of ninety days of federal active 11 duty, other than training, and was discharged under honorable 12 conditions, or was retired under Tit. 10 of the United States 13 Code, shall be included as a veteran. 14 c. A former member of the Iowa national guard who served 15 at least twenty years in the Iowa national guard and who was 16 discharged under honorable conditions. However, a member of 17 the Iowa national guard who was activated for federal duty, 18 other than training, for a minimum aggregate of ninety days, 19 and was discharged under honorable conditions, or was retired 20 under Tit. 10 of the United States Code, shall be included as 21 a veteran. 22 d. A member of the reserve forces of the United States who 23 has served at least twenty years in the reserve forces and who 24 continues to serve in the reserve forces. 25 e. A member of the Iowa national guard who has served at 26 least twenty years in the Iowa national guard and who continues 27 to serve in the Iowa national guard. 28 Sec. 2. Section 35.2, Code 2024, is amended to read as 29 follows: 30 35.2 Proof of veteran status for certain veterans. 31 In order to fulfill any eligibility requirements under 32 Iowa law pertaining to veteran status, a veteran described in 33 section 35.1, subsection 2 , paragraph “b” , subparagraph (6) or 34 (7) “d” or “e” , shall submit the veteran’s retirement points 35 -1- LSB 5452XD (3) 90 sc/ns 1/ 5
S.F. _____ H.F. _____ accounting statement issued by the armed forces of the United 1 States, the state adjutant general, or the adjutant general 2 of any other state, to confirm that the person has completed 3 twenty years of service with the reserve forces or the national 4 guard. 5 Sec. 3. Section 425.15, subsection 1, paragraph c, Code 6 2024, is amended to read as follows: 7 c. A former member of the national guard of any state who 8 otherwise meets the service requirements of section 35.1, 9 subsection 2 , paragraph “b” , subparagraph (2) or (7) “c” or “e” , 10 with a permanent service-connected disability rating of one 11 hundred percent, as certified by the United States department 12 of veterans affairs, or a permanent and total disability rating 13 based on individual unemployability that is compensated at the 14 one hundred percent disability rate, as certified by the United 15 States department of veterans affairs. 16 Sec. 4. Section 426A.11, subsection 2, Code 2024, is amended 17 to read as follows: 18 2. a. The property, not to exceed one thousand eight 19 hundred fifty-two dollars in taxable value for assessment years 20 beginning before January 1, 2023, of an honorably separated, 21 retired, furloughed to a reserve, placed on inactive status, 22 or discharged veteran, as defined in section 35.1 , subsection 23 2, paragraph “a” or “b” . 24 b. The property, not to exceed four thousand dollars in 25 taxable value for the assessment years beginning on or after 26 January 1, 2023, of an honorably separated, retired, furloughed 27 to a reserve, placed on inactive status, or discharged veteran, 28 as defined in section 35.1 , subsection 2, paragraph “a” or “b” . 29 Sec. 5. Section 426A.12, Code 2024, is amended to read as 30 follows: 31 426A.12 Exemptions to relatives. 32 1. In case any person in the foregoing classifications does 33 not claim the exemption from taxation, it shall be allowed in 34 the name of the person to the same extent on the property of any 35 -2- LSB 5452XD (3) 90 sc/ns 2/ 5
S.F. _____ H.F. _____ one of the following persons in the order named: 1 a. The spouse, or surviving spouse remaining unmarried, 2 of a veteran, as defined in this chapter or in section 35.1, 3 subsection 2 , paragraph “a” or “b” , where they are living 4 together or were living together at the time of the death of 5 the veteran. 6 b. The parent whose spouse is deceased and who remains 7 unmarried, of a veteran, as defined in this chapter or in 8 section 35.1, subsection 2 , paragraph “a” or “b” , whether living 9 or deceased, where the parent is, or was at the time of death of 10 the veteran, dependent on the veteran for support. 11 c. The minor child, or children owning property as tenants 12 in common, of a deceased veteran, as defined in this chapter or 13 in section 35.1 , subsection 2 , paragraph “a” or “b” . 14 2. No more than one tax exemption shall be allowed under 15 this section or section 426A.11 in the name of a veteran, 16 as defined in this chapter or in section 35.1 , subsection 2 , 17 paragraph “a” or “b” . 18 Sec. 6. Section 426A.13, subsections 1 and 2, Code 2024, are 19 amended to read as follows: 20 1. A person named in section 426A.11 , who is a resident of 21 and domiciled in the state of Iowa, shall receive a reduction 22 equal to the exemption, to be made from any property owned 23 by the person or owned by a family farm corporation of which 24 the person is a shareholder and occupant of the property and 25 so designated by proceeding as provided in this section . To 26 be eligible to receive the exemption, the person claiming it 27 shall have recorded in the office of the county recorder of 28 the county in which is located the property designated for the 29 exemption, evidence of property ownership by that person or the 30 family farm corporation of which the person is a shareholder 31 and the military certificate of satisfactory service, order 32 transferring to inactive status, reserve, retirement, order of 33 separation from service, honorable discharge or a copy of any 34 of these documents of the person claiming or through whom is 35 -3- LSB 5452XD (3) 90 sc/ns 3/ 5
S.F. _____ H.F. _____ claimed the exemption. In the case of a person claiming the 1 exemption as a veteran described in section 35.1, subsection 2 , 2 paragraph “b” , subparagraph (6) or (7) “d” or “e” , the person 3 shall file the statement required by section 35.2 . 4 2. The person shall file with the appropriate assessor on 5 forms obtained from the assessor the claim for exemption for 6 the year for which the person is first claiming the exemption. 7 The claim shall be filed not later than July 1 of the year 8 for which the person is claiming the exemption. The claim 9 shall set out the fact that the person is a resident of and 10 domiciled in the state of Iowa, and a person within the terms 11 of section 426A.11 , and shall give the volume and page on which 12 the certificate of satisfactory service, order of separation, 13 retirement, furlough to reserve, inactive status, or honorable 14 discharge or certified copy thereof is recorded in the office 15 of the county recorder, and may include the designation of the 16 property from which the exemption is to be made, and shall 17 further state that the claimant is the equitable or legal owner 18 of the property designated or if the property is owned by a 19 family farm corporation, that the person is a shareholder of 20 that corporation and that the person occupies the property. 21 In the case of a person claiming the exemption as a veteran 22 described in section 35.1, subsection 2 , paragraph “b” , 23 subparagraph (6) or (7) “d” or “e” , the person shall file the 24 statement required by section 35.2 . 25 EXPLANATION 26 The inclusion of this explanation does not constitute agreement with 27 the explanation’s substance by the members of the general assembly. 28 Under current law, “veteran” is defined for purposes of Code 29 chapter 35 (veterans affairs) as a former member of the Iowa 30 national guard or the reserve forces of the United States who 31 served at least 20 years and was discharged under honorable 32 conditions; a member of the Iowa national guard or the reserve 33 forces of the United States who completed at least 90 days of 34 federal active duty, other than training, and was discharged 35 -4- LSB 5452XD (3) 90 sc/ns 4/ 5
S.F. _____ H.F. _____ under honorable conditions or retired; a person who has served 1 at least 20 years with the Iowa national guard or reserve 2 forces of the United States and continues to do so; a member of 3 particular military or civilian groups who served in certain 4 conflicts; or an Iowa resident who served in specific military 5 conflicts or on federal active duty, other than training, 6 in the United States armed forces and was discharged under 7 honorable conditions. 8 This bill redefines “veteran” for purposes of Code chapter 9 35 by extending the requirement of Iowa residency to all 10 categories of veterans, eliminating references to specific 11 conflicts, and including a citation to the definition of 12 “veteran” under federal regulations (a person who served 13 in the active military, naval, air, or space service and 14 who was discharged or released under conditions other than 15 dishonorable). 16 By operation of law, the bill affects the term “veteran” as 17 used in Code sections 8A.413 (state employment preference), 18 35B.3 (service on county commission of veteran affairs), 35B.14 19 (burial expenses), 35B.16 (markers for graves), 272C.12A 20 (professional licensure of veterans), 400.10 (civil service 21 examination preference), 425.15 (disabled veteran tax credit), 22 and 514C.27 (mental health and substance use disorder treatment 23 coverage), among a variety of other Code provisions. 24 The bill makes conforming changes. 25 -5- LSB 5452XD (3) 90 sc/ns 5/ 5
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