Bill Text: IA SF2058 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act establishing a surviving spouse property tax deferral program for certain persons who have attained the age of sixty-five, applying income limitations, providing a penalty, making appropriations, and including applicability provisions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2022-01-26 - Subcommittee: Dawson, Goodwin, and T. Taylor. S.J. 151. [SF2058 Detail]
Download: Iowa-2021-SF2058-Introduced.html
Senate
File
2058
-
Introduced
SENATE
FILE
2058
BY
CARLIN
A
BILL
FOR
An
Act
establishing
a
surviving
spouse
property
tax
deferral
1
program
for
certain
persons
who
have
attained
the
age
2
of
sixty-five,
applying
income
limitations,
providing
a
3
penalty,
making
appropriations,
and
including
applicability
4
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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Section
1.
NEW
SECTION
.
430.1
Intent
——
short
title
——
1
definitions.
2
1.
Due
to
the
financial
circumstances
of
elderly,
3
low-income,
surviving
spouses,
it
is
the
intent
of
the
general
4
assembly
to
stabilize
tax
burdens
on
homestead
property
owned
5
by
a
qualifying
surviving
spouse
who
has
reached
the
age
of
6
sixty-five
through
a
deferral
of
certain
property
taxes.
7
2.
This
chapter
may
be
cited
as
the
“Surviving
Spouse
8
Property
Tax
Deferral
Program”
.
9
3.
As
used
in
this
chapter,
unless
the
context
otherwise
10
requires:
11
a.
“Claimant”
means
a
surviving
spouse
who
files
a
claim
for
12
a
property
tax
deferral
under
this
chapter
who
has
attained
the
13
age
of
sixty-five
years
on
or
before
December
31
of
the
base
14
year,
and
who
is
domiciled
in
this
state
at
the
time
the
claim
15
is
filed.
16
b.
“Department”
means
the
department
of
revenue.
17
c.
“Homestead”
means
the
same
as
defined
in
section
425.11.
18
d.
“Household”
,
“household
income”
,
and
“income”
mean
the
19
same
as
defined
in
section
425.17.
20
e.
“Own”
or
“owned”
means
owned
by
an
owner
as
defined
in
21
section
425.11.
22
f.
“Surviving
spouse”
means
the
legally
recognized
surviving
23
wife
or
husband
of
the
decedent.
24
Sec.
2.
NEW
SECTION
.
430.2
Claimant
and
filing
25
requirements.
26
1.
Claimants
who
own
their
homestead
and
who
meet
all
of
27
the
following
criteria
are
eligible
to
receive
a
deferral
of
28
property
taxes
levied
against
the
homestead:
29
a.
The
property
must
be
owned
and
occupied
as
a
homestead
by
30
the
claimant
who
is
a
surviving
spouse
who
has
not
remarried.
31
b.
The
total
household
income
of
the
claimant
for
the
year
32
preceding
the
year
of
the
initial
application
does
not
exceed
33
sixty
thousand
dollars.
34
c.
The
homestead
must
have
been
owned
and
occupied
as
the
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homestead
of
the
claimant
or
the
claimant’s
deceased
spouse
1
for
at
least
fifteen
years
prior
to
the
year
the
initial
2
application
is
filed.
3
d.
There
are
no
state
or
federal
tax
liens
or
judgment
liens
4
on
the
homestead.
5
e.
The
total
unpaid
balances
of
debts
secured
by
mortgages
6
and
other
liens
on
the
property,
including
unpaid
and
7
delinquent
special
assessments
and
interest
and
any
delinquent
8
property
taxes,
penalties,
and
interest,
do
not
exceed
9
seventy-five
percent
of
the
actual
value
of
the
property.
10
2.
The
claim
shall
be
filed
with
the
department
between
11
January
1
and
February
15
immediately
following
the
close
of
12
the
assessment
year
for
which
property
taxes
due
and
payable
13
will
be
calculated.
However,
in
case
of
sickness,
absence,
or
14
other
disability
of
the
claimant,
or
if
good
cause
exists,
the
15
department
may
extend
the
time
for
filing
a
claim
through
June
16
30
of
the
same
calendar
year.
17
3.
Every
claimant
shall
give
the
department
in
support
of
18
the
claim
reasonable
proof
of
all
of
the
following:
19
a.
Name,
age,
address,
and
social
security
or
tax
20
identification
number.
21
b.
The
initial
year
of
ownership
of
the
homestead.
22
c.
Size
and
nature
of
the
property
claimed
as
the
homestead,
23
including
information
on
any
mortgage
loans
or
other
amounts
24
secured
by
mortgages
or
other
liens
against
the
property.
25
d.
Household
income.
26
e.
Any
additional
proof
necessary
to
support
a
claim
as
27
prescribed
by
rules
of
the
department.
28
4.
The
application
must
state
all
of
the
following:
29
a.
Program
participation
is
voluntary.
30
b.
The
deferred
amount
depends
directly
on
the
claimant’s
31
household
income
and
that
program
participation
includes
32
authorization
for
the
annual
deferred
amount.
33
5.
The
department
shall
approve
all
initial
applications
34
that
qualify
under
this
chapter
and
shall
notify
approved
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claimants
on
or
before
May
1
or
on
or
before
a
date
established
1
by
the
department
for
those
applications
filed
after
February
2
15
for
which
good
cause
exists
under
subsection
5.
The
3
department
may
investigate
the
facts
or
require
confirmation
4
in
regard
to
an
application.
The
approved
deferral
shall
be
5
valid
for
future
years
unless
suspended
under
section
430.3
or
6
terminated
under
section
430.7.
7
6.
The
department
shall
record
or
file
a
notice
of
8
qualification
for
deferral,
including
the
name
of
the
claimant
9
and
a
legal
description
of
the
property,
in
the
office
of
the
10
county
recorder
for
the
county
where
the
qualifying
property
11
is
located.
The
notice
must
state
that
it
serves
as
a
notice
12
of
lien
and
that
it
includes
deferrals
under
this
chapter
for
13
future
years.
The
homeowner
shall
pay
the
recording
or
filing
14
fees
for
the
notice.
15
Sec.
3.
NEW
SECTION
.
430.3
Excess-income
certification
by
16
claimant
——
resumption.
17
1.
A
claimant
whose
initial
application
has
been
approved
18
under
section
430.2
shall
notify
the
department
in
writing
19
by
June
30
if
the
claimant’s
household
income
for
the
20
preceding
calendar
year
exceeded
sixty
thousand
dollars.
The
21
certification
must
state
the
claimant’s
total
household
income
22
for
the
previous
calendar
year.
Tax
shall
not
be
deferred
23
relative
to
the
appropriate
assessment
year
for
any
homeowner
24
whose
total
household
income
for
the
assessment
year
exceeds
25
sixty
thousand
dollars.
Tax
shall
not
be
deferred
in
any
year
26
in
which
the
homeowner
does
not
meet
the
program
qualifications
27
in
this
chapter.
Property
taxes
shall
not
be
deferred
under
28
this
chapter
in
any
year
following
the
year
in
which
a
program
29
participant
filed
or
should
have
filed
an
excess-income
30
certification
under
this
section,
unless
the
participant
has
31
filed
a
resumption
of
eligibility
certification
as
described
in
32
subsection
2.
33
2.
A
claimant
who
has
previously
filed
an
excess-income
34
certification
under
subsection
1
may
resume
program
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participation
if
the
claimant’s
household
income
for
a
1
subsequent
year
is
sixty
thousand
dollars
or
less.
If
the
2
claimant
chooses
to
resume
program
participation,
the
claimant
3
must
notify
the
department
in
writing
by
June
30
of
the
year
4
following
a
calendar
year
in
which
the
claimant’s
household
5
income
is
sixty
thousand
dollars
or
less.
The
certification
6
must
state
the
claimant’s
total
household
income
for
the
7
previous
calendar
year.
Once
a
taxpayer
resumes
participation
8
in
the
program
under
this
subsection,
participation
will
9
continue
until
the
taxpayer
files
a
subsequent
excess-income
10
certification
under
subsection
1
or
until
the
claimant
11
terminates
participation
or
is
otherwise
ineligible
for
the
12
program.
13
3.
The
department
shall
assess
a
penalty
equal
to
twenty
14
percent
of
the
property
taxes
improperly
deferred
in
the
case
15
of
a
false
application,
a
false
certification,
or
in
the
case
16
of
a
required
excess-income
certification
which
was
not
filed
17
as
of
the
applicable
due
date.
18
4.
The
department
may
conduct
investigations
related
to
19
initial
applications
and
excess-income
certifications
required
20
under
this
chapter
within
the
period
ending
four
years
from
the
21
date
of
filing
of
the
application
or
certification.
22
Sec.
4.
NEW
SECTION
.
430.4
Deferral
amount
and
annual
23
notice.
24
1.
a.
The
department
shall
determine
each
qualifying
25
claimant’s
annual
maximum
property
tax
amount
following
26
approval
of
the
claimant’s
initial
application
and
following
27
the
receipt
of
a
resumption
of
eligibility
certification
under
28
section
430.3,
if
applicable.
The
annual
maximum
property
tax
29
amount
equals
three
percent
of
the
claimant’s
total
household
30
income
for
the
year
preceding
either
the
initial
application
or
31
the
resumption
of
eligibility
certification,
as
applicable,
but
32
not
to
exceed
the
amount
of
property
taxes
due
and
payable
on
33
the
homestead
for
the
year
prior
to
the
initial
application.
34
b.
Following
approval
of
the
initial
application,
the
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department
shall
determine
the
qualifying
claimant’s
total
1
maximum
allowable
deferral.
The
total
maximum
allowable
2
deferral
for
all
participating
years
is
an
amount
equal
to
3
seventy-five
percent
of
the
homestead’s
actual
value,
less
4
the
balance
of
any
mortgage
loans
and
other
amounts
secured
5
by
liens
against
the
property
at
the
time
of
application,
6
including
any
unpaid
and
delinquent
special
assessments
and
7
interest
and
any
delinquent
property
taxes,
penalties,
and
8
interest.
9
2.
On
or
before
June
1
of
the
year
of
initial
application,
10
the
department
shall
certify
for
each
approved
claimant
the
11
annual
maximum
property
tax
amount
and
the
maximum
allowable
12
deferral.
On
or
before
June
1
of
any
year
in
which
a
claimant
13
files
a
resumption
of
eligibility
certification,
the
department
14
shall
certify
the
new
annual
maximum
property
tax
amount
to
be
15
used
in
calculating
the
deferral
for
subsequent
years.
16
3.
When
the
amount
of
property
tax
due
and
payable
in
an
17
applicable
fiscal
year
has
been
determined,
the
department
18
shall
calculate
each
claimant’s
deferred
property
tax
amount.
19
The
deferred
property
tax
amount
is
equal
to
the
difference
20
between
the
total
amount
of
property
taxes
due
and
payable
21
on
the
homestead
and
the
annual
maximum
property
tax
amount,
22
subject
to
the
claimant’s
total
maximum
allowable
deferral
23
under
subsection
1,
paragraph
“b”
.
24
4.
Annually,
the
department
shall
notify
in
writing
25
each
applicable
county
treasurer
and
each
claimant
who
26
is
participating
in
the
program
of
the
amount
of
deferred
27
taxes
due
and
payable
in
the
subsequent
fiscal
year
and
the
28
total
cumulative
deferred
taxes
and
accrued
interest
on
the
29
claimant’s
property
as
of
that
date.
30
Sec.
5.
NEW
SECTION
.
430.5
Payment
of
delinquent
taxes
and
31
special
assessments.
32
Upon
approval
of
a
claimant’s
initial
application,
the
33
department
shall
pay
to
the
treasurer
of
the
county
where
the
34
property
is
located
the
amount
of
any
delinquent
property
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taxes,
penalties,
interest,
and
delinquent
special
assessments
1
and
interest
on
the
property
which
is
the
subject
of
the
2
application.
3
Sec.
6.
NEW
SECTION
.
430.6
Lien.
4
1.
Payment
by
the
state
to
the
county
treasurer
of
property
5
taxes,
penalties,
interest,
or
special
assessments
and
interest
6
deferred
under
this
chapter
is
deemed
a
loan
from
the
state
to
7
the
claimant.
8
2.
The
department
must
compute
the
interest
at
the
rate
9
provided
in
section
447.1,
and
maintain
records
of
the
total
10
deferred
amount
and
interest
for
each
participant
in
the
11
program.
Interest
shall
accrue
beginning
September
1
of
the
12
fiscal
year
for
which
the
taxes
are
deferred.
Any
deferral
13
made
under
this
chapter
shall
not
be
construed
as
delinquent
14
property
taxes.
15
3.
The
lien
created
for
the
deferral
of
property
taxes
16
continues
to
secure
payment
by
the
claimant,
or
by
the
17
claimant’s
successors
or
assigns,
of
the
amount
deferred,
18
including
interest,
with
respect
to
all
years
for
which
amounts
19
are
deferred.
The
lien
for
deferred
taxes
and
interest
has
20
the
same
priority
as
any
other
lien
for
unpaid
property
taxes
21
under
chapter
445
and
the
rights
of
the
state
under
the
lien
22
have
priority
over
all
subsequent
mortgagees,
purchasers,
or
23
judgment
creditors,
except
that
liens,
including
mortgages,
24
recorded
or
filed
prior
to
the
recording
or
filing
of
the
25
notice,
have
priority
over
the
lien
for
deferred
taxes
and
26
interest.
27
4.
The
department
shall
maintain
records
of
the
deferred
28
portion
and
shall
list
the
amount
of
deferred
taxes
for
the
29
year
and
the
cumulative
deferral
and
interest
for
all
previous
30
years
as
a
lien
against
the
property.
31
Sec.
7.
NEW
SECTION
.
430.7
Termination
of
deferral
——
32
payment
of
deferred
taxes.
33
1.
The
deferral
of
property
taxes
granted
under
this
chapter
34
terminates
when
one
of
the
following
occurs:
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a.
The
homestead
is
sold
or
transferred,
or
no
longer
1
qualifies
as
a
homestead.
2
b.
The
death
of
the
claimant.
3
c.
The
claimant
is
no
longer
unmarried.
4
d.
The
claimant
notifies
the
department
in
writing
that
the
5
homeowner
desires
to
discontinue
the
deferral.
6
2.
Participation
in
the
program
is
not
terminated
because
no
7
deferred
property
tax
amount
is
determined
on
the
homestead
for
8
any
given
year
after
the
homestead’s
initial
enrollment
into
9
the
program.
10
3.
Upon
the
termination
of
the
deferral,
the
amount
of
11
deferred
taxes,
penalties,
interest,
and
special
assessments
12
and
interest,
plus
any
unpaid
recording
or
filing
fees,
becomes
13
due
and
payable
to
the
department
of
revenue
within
one
year
14
of
termination
of
the
deferral.
No
additional
interest
is
due
15
on
the
deferral
if
timely
paid.
16
4.
On
receipt
of
payment,
the
department
shall
within
ten
17
days
notify
the
county
recorder
in
which
the
parcel
is
located,
18
identifying
the
parcel
to
which
the
payment
applies
and
shall
19
remit
the
recording
or
filing
fees,
if
applicable.
A
notice
of
20
termination
of
deferral,
containing
the
legal
description
and
21
the
recording
or
filing
data,
shall
be
prepared
and
recorded
or
22
filed
with
the
county
recorder
and
the
department
shall
mail
a
23
copy
of
the
notice
of
termination
to
the
claimant
or
property
24
owner,
as
applicable.
The
claimant
or
property
owner
shall
pay
25
the
recording
or
filing
fees.
Upon
recording
or
filing
of
the
26
notice
of
termination
of
deferral,
the
notice
of
qualification
27
for
deferral
and
the
lien
created
by
it
are
discharged.
Upon
28
receipt
by
the
department
of
collected
funds
in
the
amount
of
29
the
deferral,
the
state’s
loan
to
the
program
participant
is
30
deemed
paid
in
full.
31
Sec.
8.
NEW
SECTION
.
430.8
State
reimbursement.
32
1.
The
department
shall
determine
the
total
current
year’s
33
deferred
amount
of
property
tax
under
this
chapter
in
each
34
county,
and
shall
report
those
amounts
to
the
appropriate
35
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county
treasurer.
1
2.
The
department
shall
pay
the
deferred
amount
of
property
2
tax
to
each
county
treasurer
on
or
before
August
31.
3
3.
The
county
treasurer
shall
distribute
the
funds
received
4
from
the
department
to
the
appropriate
taxing
entities
as
if
5
the
funds
had
been
collected
as
a
part
of
the
property
tax.
6
4.
An
amount
sufficient
to
pay
the
total
amount
of
property
7
taxes
deferred,
plus
any
amounts
paid
under
section
430.5,
is
8
annually
appropriated
from
the
general
fund
of
the
state
to
the
9
department
of
revenue.
10
Sec.
9.
NEW
SECTION
.
430.9
Waiver
of
confidentiality.
11
1.
A
claimant
shall
expressly
waive
any
right
to
12
confidentiality
relating
to
all
income
tax
information
13
obtainable
through
the
department
including
all
information
14
covered
by
sections
422.20
and
422.72.
15
2.
The
department
may
release
information
pertaining
to
a
16
claimant’s
eligibility
or
claim
for
or
receipt
of
the
deferral
17
to
an
employee
of
the
department
of
inspections
and
appeals
in
18
the
employee’s
official
conduct
of
an
audit
or
investigation.
19
Sec.
10.
NEW
SECTION
.
430.10
False
claim
——
penalty.
20
A
person
who
makes
a
false
affidavit
for
the
purpose
of
21
obtaining
a
deferral
provided
for
in
this
chapter
or
who
22
knowingly
receives
the
deferral
without
being
legally
entitled
23
to
it
is
guilty
of
a
fraudulent
practice.
24
Sec.
11.
NEW
SECTION
.
430.11
Administration
of
program.
25
To
the
extent
not
otherwise
contrary
to
the
provisions
of
26
this
chapter:
27
1.
Section
423.39,
subsection
1,
shall
apply
to
all
notices
28
under
this
chapter.
29
2.
Any
person
aggrieved
by
an
act
or
decision
of
the
30
director
of
revenue
or
the
department
under
this
chapter
shall
31
have
the
same
rights
of
appeal
and
review
as
provided
in
32
section
423.38
and
the
rules
of
the
department.
33
3.
The
department
of
revenue
shall
adopt
rules
pursuant
to
34
chapter
17A
to
administer
and
interpret
this
chapter,
including
35
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rules
to
prevent
and
disallow
duplication
of
benefits
and
to
1
prevent
any
unreasonable
hardship
or
advantage
to
any
person.
2
4.
The
director
of
revenue
shall
provide
information
3
about
the
surviving
spouse
property
tax
deferral
program
and
4
eligibility
criteria
for
the
program
in
an
instruction
booklet
5
prepared
for
taxpayers
to
use
in
applying
for
the
deferral.
6
5.
The
director
of
revenue
shall
prescribe
the
content,
7
format,
and
manner
of
all
forms
and
other
documents
required
8
to
be
filed
under
this
chapter.
9
Sec.
12.
RETROACTIVE
APPLICABILITY.
This
Act
applies
10
retroactively
to
January
1,
2022,
for
assessment
years
11
beginning
on
or
after
that
date
and
to
the
filing
of
claims
for
12
deferral
on
or
after
January
1,
2023.
13
EXPLANATION
14
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
15
the
explanation’s
substance
by
the
members
of
the
general
assembly.
16
This
bill
establishes
a
surviving
spouse
property
tax
17
deferral
program
for
certain
persons
who
have
attained
the
age
18
of
65.
19
Under
the
bill,
persons
who
own
their
homestead
and
who
20
meet
all
of
the
following
criteria
are
eligible
to
receive
a
21
deferral
of
property
taxes
levied
against
the
homestead:
(1)
22
the
property
must
be
owned
and
occupied
as
a
homestead
by
a
23
claimant
who
is
a
surviving
spouse
who
has
not
remarried;
(2)
24
the
total
household
income
of
the
claimant
does
not
exceed
25
$60,000;
(3)
the
homestead
must
have
been
owned
and
occupied
26
as
the
homestead
of
the
claimant
or
the
claimant’s
deceased
27
spouse
for
at
least
15
years;
(4)
there
are
no
state
or
federal
28
tax
liens
or
judgment
liens
on
the
homestead;
and
(5)
the
total
29
unpaid
balances
of
debts
secured
by
mortgages
and
other
liens
30
on
the
property
do
not
exceed
75
percent
of
the
actual
value
of
31
the
property.
32
An
initial
claim
for
a
deferral
must
be
filed
with
the
33
department
of
revenue
between
January
1
and
February
15
34
immediately
following
the
close
of
the
assessment
year
for
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which
property
taxes
due
and
payable
will
be
calculated.
The
1
department
of
revenue
may
investigate
the
facts
or
require
2
confirmation
in
regard
to
an
application.
The
approved
3
deferral
is
valid
for
future
years
unless
suspended
or
4
terminated
as
provided
in
the
bill.
The
department
then
5
records
or
files
a
notice
of
qualification
for
deferral
in
6
the
office
of
the
county
recorder
for
the
county
where
the
7
qualifying
property
is
located,
and
that
notice
must
state
that
8
it
serves
as
a
notice
of
lien
and
that
it
includes
deferrals
9
under
the
program
for
future
years.
10
A
claimant
participating
in
the
program
may
temporarily
11
suspend
the
deferral
if
the
claimant’s
household
income
exceeds
12
$60,000
for
one
or
more
years.
13
The
department
is
required
to
determine
each
qualifying
14
claimant’s
annual
maximum
property
tax
amount
following
15
approval
of
the
claimant’s
initial
application.
The
annual
16
maximum
property
tax
amount
equals
3
percent
of
the
claimant’s
17
total
household
income
for
the
year
preceding
either
the
18
initial
application
or
the
resumption
following
a
temporary
19
suspension,
but
not
to
exceed
the
amount
of
property
taxes
due
20
and
payable
on
the
homestead
for
the
year
prior
to
the
initial
21
application.
22
When
the
amount
of
property
tax
due
and
payable
in
an
23
applicable
fiscal
year
has
been
determined,
the
department
24
of
revenue
is
required
to
calculate
each
claimant’s
deferred
25
property
tax
amount.
The
deferred
property
tax
amount
is
26
equal
to
the
difference
between
the
total
amount
of
property
27
taxes
due
and
payable
on
the
homestead
and
the
annual
maximum
28
property
tax
amount,
subject
to
the
claimant’s
total
maximum
29
allowable
deferral.
30
The
total
maximum
allowable
deferral
for
all
participating
31
years
is
an
amount
equal
to
75
percent
of
the
homestead’s
32
actual
value,
less
the
balance
of
any
mortgage
loans
and
other
33
amounts
secured
by
liens
against
the
property
at
the
time
34
of
application,
including
any
unpaid
and
delinquent
special
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assessments
and
interest
and
any
delinquent
property
taxes,
1
penalties,
and
interest.
2
Upon
approval
of
a
claimant’s
initial
application,
the
3
department
of
revenue
pays
to
the
treasurer
of
the
county
4
where
the
property
is
located
the
amount
of
any
delinquent
5
property
taxes,
penalties,
interest,
and
delinquent
special
6
assessments
and
interest
on
the
property.
The
department
of
7
revenue
also
pays
annually
the
deferred
amount
of
property
8
tax
to
each
county
treasurer
on
or
before
August
31.
The
9
county
treasurer
shall
distribute
the
funds
received
to
the
10
appropriate
taxing
entities
as
if
they
had
been
collected
as
11
a
part
of
the
property
tax.
An
amount
sufficient
to
pay
the
12
total
amount
of
property
taxes
deferred,
plus
any
amounts
of
13
delinquent
property
taxes,
penalties,
interest,
and
delinquent
14
special
assessments
and
interest
paid
for
initial
applications,
15
is
annually
appropriated
from
the
general
fund
of
the
state
to
16
the
department
of
revenue.
17
Payment
by
the
state
to
the
county
treasurer
of
property
18
taxes,
penalties,
interest,
or
special
assessments
and
interest
19
deferred
under
the
bill
is
deemed
a
loan
from
the
state
to
20
the
claimant.
The
department
must
compute
the
interest
at
21
the
rate
provided
in
the
bill,
and
maintain
records
of
the
22
total
deferred
amount
and
interest
for
each
participant
in
23
the
program.
The
lien
created
for
the
deferral
of
property
24
taxes
continues
to
secure
payment
by
the
claimant,
or
by
the
25
claimant’s
successors
or
assigns,
of
the
amount
deferred,
26
including
interest,
with
respect
to
all
years
for
which
amounts
27
are
deferred.
28
The
deferral
of
property
taxes
granted
under
the
bill
29
terminates
when
one
of
the
following
occurs:
(1)
the
homestead
30
is
sold
or
transferred,
or
no
longer
qualifies
as
a
homestead;
31
(2)
the
death
of
the
claimant;
(3)
the
claimant
is
no
longer
32
unmarried;
or
(4)
the
claimant
notifies
the
department
in
33
writing
that
the
homeowner
desires
to
discontinue
the
deferral.
34
Upon
the
termination
of
the
deferral,
the
amount
of
deferred
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taxes,
penalties,
interest,
and
special
assessments
and
1
interest,
plus
any
unpaid
recording
or
filing
fees,
becomes
2
due
and
payable
to
the
department
of
revenue
within
one
year
3
of
termination
of
the
deferral.
On
receipt
of
payment,
the
4
department
shall
within
10
days
notify
the
county
recorder
in
5
which
the
parcel
is
located
and
a
notice
of
termination
of
6
deferral,
and
a
notice
shall
be
prepared
and
recorded
or
filed
7
with
the
county
recorder.
Upon
recording
or
filing
of
the
8
notice
of
termination
of
deferral,
the
notice
of
qualification
9
for
deferral
and
the
lien
created
by
it
are
discharged.
Upon
10
receipt
by
the
department
of
collected
funds
in
the
amount
of
11
the
deferral,
the
state’s
loan
to
the
program
participant
is
12
deemed
paid
in
full.
13
A
person
who
makes
a
false
affidavit
for
the
purpose
of
14
obtaining
a
deferral
or
who
knowingly
receives
the
deferral
15
without
being
legally
entitled
to
it
is
guilty
of
a
fraudulent
16
practice.
17
The
bill
also
establishes
requirements
for
administering
18
the
program,
including
requirements
for
notices,
appeals,
and
19
rulemaking
of
the
department.
20
The
bill
applies
retroactively
to
January
1,
2022,
for
21
assessment
years
beginning
on
or
after
that
date
and
to
the
22
filing
of
claims
for
deferral
on
or
after
January
1,
2023.
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