Bill Text: IA SF2083 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act providing a property assessment adjustment and a property tax adjustment for certain property of persons who have attained the age of sixty-five, applying income limitations, providing a penalty, and including retroactive and other applicability provisions.
Spectrum: Strong Partisan Bill (Democrat 12-1)
Status: (Introduced - Dead) 2020-01-28 - Subcommittee: Chapman, Brown, and Giddens. S.J. 162. [SF2083 Detail]
Download: Iowa-2019-SF2083-Introduced.html
Senate
File
2083
-
Introduced
SENATE
FILE
2083
BY
R.
TAYLOR
,
CARLIN
,
BISIGNANO
,
LYKAM
,
GIDDENS
,
QUIRMBACH
,
PETERSEN
,
J.
SMITH
,
WAHLS
,
KINNEY
,
DOTZLER
,
T.
TAYLOR
,
and
BOULTON
A
BILL
FOR
An
Act
providing
a
property
assessment
adjustment
and
a
1
property
tax
adjustment
for
certain
property
of
persons
2
who
have
attained
the
age
of
sixty-five,
applying
income
3
limitations,
providing
a
penalty,
and
including
retroactive
4
and
other
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
TLSB
5213XS
(3)
88
md/jh
S.F.
2083
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
4
an
adjustment
in
the
assessed
value
of
the
homestead
or
an
5
adjustment
of
the
amount
of
taxes
levied
against
the
homestead,
6
as
provided
in
this
chapter,
to
prevent
an
increase
in
the
7
value
or
an
increase
in
the
amount
of
taxes
owed
on
the
8
homestead.
9
Sec.
2.
NEW
SECTION
.
425B.2
Definitions.
10
As
used
in
this
chapter,
unless
the
context
otherwise
11
requires:
12
1.
“Assessed
value”
means
the
actual
value
prior
to
any
13
adjustment
pursuant
to
section
441.21,
subsection
4.
14
2.
“Base
assessment
year”
means
the
assessment
year
15
beginning
during
the
base
year.
16
3.
“Base
year”
means
the
calendar
year
last
ending
before
17
the
claim
is
filed.
18
4.
“Claimant”
means
a
person
filing
a
claim
for
adjustment
19
under
this
chapter
who
has
attained
the
age
of
sixty-five
years
20
on
or
before
December
31
of
the
base
year
and
is
domiciled
in
21
this
state
at
the
time
the
claim
is
filed
or
at
the
time
of
the
22
person’s
death
in
the
case
of
a
claim
filed
by
the
executor
or
23
administrator
of
the
claimant’s
estate.
24
5.
“Earned
income”
means
the
same
as
defined
in
section
32
25
of
the
Internal
Revenue
Code.
26
6.
“Homestead”
means
the
same
as
defined
in
section
425.11.
27
7.
“Owned”
means
owned
by
an
owner
as
defined
in
section
28
425.11.
29
Sec.
3.
NEW
SECTION
.
425B.3
Right
to
file
a
claim.
30
The
right
to
file
a
claim
for
an
assessed
value
adjustment
31
under
this
chapter
may
be
exercised
by
the
claimant
or
on
32
behalf
of
a
claimant
by
the
claimant’s
legal
guardian,
spouse,
33
or
attorney,
or
by
the
executor
or
administrator
of
the
34
claimant’s
estate.
If
a
claimant
dies
after
having
filed
a
35
-1-
LSB
5213XS
(3)
88
md/jh
1/
6
S.F.
2083
claim
for
adjustment,
the
amount
of
any
adjustment
shall
be
1
made
as
if
the
claimant
had
not
died.
2
Sec.
4.
NEW
SECTION
.
425B.4
Claim
for
adjustment.
3
1.
Subject
to
the
limitations
provided
in
this
chapter,
4
a
claimant
may
annually
claim
an
adjustment
of
the
assessed
5
value
of
the
claimant’s
homestead
for
the
base
assessment
year.
6
The
adjustment
claim
shall
be
filed
with
the
county
assessor
7
between
January
1
and
February
15
following
the
end
of
the
8
base
assessment
year.
However,
in
case
of
sickness,
absence,
9
or
other
disability
of
the
claimant,
or
if
in
the
judgment
of
10
the
county
assessor
good
cause
exists,
the
county
assessor
may
11
extend
the
time
for
filing
a
claim
for
adjustment
through
June
12
30
of
the
same
calendar
year.
13
2.
The
county
assessor
shall
notify
the
department
of
14
revenue
by
March
1
of
the
number
of
claimants
receiving
15
adjustments
under
this
chapter
and
the
total
amount
of
the
16
reduced
assessed
values
for
the
base
assessment
year.
17
Sec.
5.
NEW
SECTION
.
425B.5
Adjustment
——
maximum
tax
18
dollars
levied.
19
1.
If
the
earned
income
qualification
specified
in
20
subsection
2
is
met,
the
assessed
value
of
the
claimant’s
21
homestead
in
the
base
assessment
year
shall
be
adjusted,
but
22
not
increased,
to
equal
the
assessed
value,
as
such
assessed
23
value
may
have
previously
been
adjusted
pursuant
to
this
24
chapter,
in
the
assessment
year
preceding
the
base
assessment
25
year.
If
the
amount
of
property
taxes
levied
against
the
26
adjusted
assessment
following
application
of
all
applicable
27
exemptions
and
credits
exceeds
the
amount
of
property
taxes
28
levied
against
the
property
following
application
of
all
29
applicable
exemptions
and
credits
in
the
fiscal
year
for
which
30
taxes
were
first
levied
against
an
adjusted
assessment
under
31
this
chapter,
the
treasurer
shall
subtract
and
cancel
the
32
difference
from
the
amount
due.
33
2.
A
claimant
is
eligible
for
an
adjustment
to
the
assessed
34
value
of
the
claimant’s
homestead
if
the
claimant’s
household
35
-2-
LSB
5213XS
(3)
88
md/jh
2/
6
S.F.
2083
earned
income
is
less
than
eight
thousand
dollars
in
the
base
1
year.
2
Sec.
6.
NEW
SECTION
.
425B.6
Administration.
3
The
director
of
revenue
shall
make
available
suitable
forms
4
for
claiming
an
assessed
value
adjustment
with
instructions
5
for
claimants.
Each
assessor
and
county
treasurer
shall
make
6
available
the
forms
and
instructions.
The
claim
shall
be
in
a
7
form
as
the
director
may
prescribe.
8
Sec.
7.
NEW
SECTION
.
425B.7
Proof
of
claim.
9
1.
Every
claimant
shall
give
the
department
of
revenue,
in
10
support
of
the
claim,
reasonable
proof
of:
11
a.
Age.
12
b.
Changes
of
homestead.
13
c.
Size
and
nature
of
the
property
claimed
as
the
homestead.
14
d.
Household
earned
income.
15
2.
The
director
of
revenue
may
require
any
additional
proof
16
necessary
to
support
a
claim.
17
Sec.
8.
NEW
SECTION
.
425B.8
Audit
——
denial.
18
If
on
the
audit
of
a
claim
for
adjustment
under
this
19
chapter,
the
director
of
revenue
determines
the
claim
is
not
20
allowable,
the
director
shall
notify
the
claimant
of
the
denial
21
and
the
reasons
for
it.
The
director
shall
not
deny
a
claim
22
after
three
years
from
October
31
of
the
year
in
which
the
23
claim
was
filed.
The
director
shall
give
notification
to
the
24
county
assessor
of
the
denial
of
the
claim
and
the
county
25
assessor
shall
instruct
the
county
treasurer
to
proceed
to
26
collect
the
tax
that
would
have
been
levied
on
the
applicable
27
adjusted
assessed
value
in
the
same
manner
as
other
property
28
taxes
due
and
payable
are
collected,
if
the
property
on
which
29
the
adjustment
was
granted
is
still
owned
by
the
claimant.
30
However,
if
the
claim
was
incorrectly
allowed
due
to
a
clerical
31
error,
error
by
a
person
other
than
the
claimant,
or
an
32
innocent
misrepresentation
by
or
on
behalf
of
the
claimant,
the
33
proceedings
to
collect
the
tax
shall
be
limited
to
the
taxes
34
due
and
payable
in
the
twelve
months
immediately
preceding
the
35
-3-
LSB
5213XS
(3)
88
md/jh
3/
6
S.F.
2083
disallowance.
1
Sec.
9.
NEW
SECTION
.
425B.9
Waiver
of
confidentiality.
2
1.
A
claimant
shall
expressly
waive
any
right
to
3
confidentiality
relating
to
all
income
tax
information
4
obtainable
through
the
department
of
revenue
including
all
5
information
covered
by
sections
422.20
and
422.72.
This
waiver
6
shall
apply
to
information
available
to
the
county
assessor
who
7
shall
hold
the
information
confidential
except
that
it
may
be
8
used
as
evidence
to
disallow
the
assessed
value
adjustment.
9
2.
The
department
of
revenue
may
release
information
10
pertaining
to
a
person’s
eligibility
or
claim
for
or
receipt
of
11
the
assessed
value
adjustment
to
an
employee
of
the
department
12
of
inspections
and
appeals
in
the
employee’s
official
conduct
13
of
an
audit
or
investigation.
14
Sec.
10.
NEW
SECTION
.
425B.10
False
claim
——
penalty.
15
A
person
who
makes
a
false
affidavit
for
the
purpose
of
16
obtaining
an
adjustment
in
assessed
value
provided
for
in
this
17
chapter
or
who
knowingly
receives
the
adjustment
without
being
18
legally
entitled
to
it
or
makes
claim
for
the
adjustment
in
19
more
than
one
county
without
being
legally
entitled
to
it
is
20
guilty
of
a
fraudulent
practice.
The
claim
for
adjustment
21
shall
be
disallowed
in
full
and
property
tax
shall
be
levied
22
on
the
disallowed
adjustment
at
the
rate
that
would
have
been
23
levied
but
for
the
adjustment.
The
director
of
revenue
shall
24
send
a
notice
of
disallowance
of
the
claim.
25
Sec.
11.
NEW
SECTION
.
425B.11
Notices.
26
Section
423.39,
subsection
1,
shall
apply
to
all
notices
27
under
this
chapter.
28
Sec.
12.
NEW
SECTION
.
425B.12
Appeals.
29
Any
person
aggrieved
by
an
act
or
decision
of
the
director
30
of
revenue
or
the
department
of
revenue
under
this
chapter
31
shall
have
the
same
rights
of
appeal
and
review
as
provided
in
32
section
423.38
and
the
rules
of
the
department
of
revenue.
33
Sec.
13.
NEW
SECTION
.
425B.13
Disallowance
of
certain
34
claims.
35
-4-
LSB
5213XS
(3)
88
md/jh
4/
6
S.F.
2083
A
claim
for
adjustment
shall
be
disallowed
if
the
department
1
finds
that
the
claimant
or
a
person
of
the
claimant’s
household
2
received
title
to
the
homestead
primarily
for
the
purpose
of
3
receiving
benefits
under
this
chapter.
4
Sec.
14.
NEW
SECTION
.
425B.14
Rules.
5
The
director
of
revenue
shall
adopt
rules
in
accordance
with
6
chapter
17A
for
the
interpretation
and
administration
of
this
7
chapter,
including
rules
to
prevent
and
disallow
duplication
of
8
benefits
and
to
prevent
any
unreasonable
hardship
or
advantage
9
to
any
person.
10
Sec.
15.
IMPLEMENTATION.
The
adjustments
to
assessed
value
11
and
property
taxes
due
under
this
Act
shall
not
be
considered
12
an
exemption
or
credit
for
purposes
of
section
25B.7.
13
Sec.
16.
APPLICABILITY.
This
Act
applies
retroactively
to
14
January
1,
2020,
for
assessment
years
beginning
on
or
after
15
that
date
and
to
the
filing
of
claims
on
or
after
January
1,
16
2021,
for
adjustments
of
assessed
values.
17
EXPLANATION
18
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
19
the
explanation’s
substance
by
the
members
of
the
general
assembly.
20
This
bill
provides
for
an
adjustment
in
the
assessed
value
of
21
a
homestead,
as
defined
in
the
bill,
if
the
owner
is
a
person
22
who
is
65
or
older
and
who
has
household
earned
income
of
less
23
than
$8,000
per
year.
If
the
qualifications
established
in
the
24
bill
are
met,
the
assessed
value
of
the
homestead
upon
which
25
property
taxes
are
levied
in
a
fiscal
year
is
the
same
assessed
26
value
as
for
the
previous
fiscal
year.
The
bill
specifies
27
that
assessed
value
is
that
value
prior
to
any
rollback
being
28
applied.
29
The
bill
further
provides
that
if
the
amount
of
property
30
taxes
levied
against
the
adjusted
assessment
following
31
application
of
all
applicable
exemptions
and
credits
exceeds
32
the
amount
of
property
taxes
levied
against
the
property
in
33
the
fiscal
year
for
which
taxes
were
first
levied
against
an
34
adjusted
assessment
under
the
bill,
the
county
treasurer
is
35
-5-
LSB
5213XS
(3)
88
md/jh
5/
6
S.F.
2083
required
to
subtract
and
cancel
such
difference
from
the
amount
1
due.
2
The
bill
provides
that
a
person
who
makes
a
false
affidavit
3
for
the
purpose
of
obtaining
an
adjustment,
knowingly
receives
4
the
adjustment
without
being
legally
entitled
to
it,
or
makes
5
claim
for
the
adjustment
in
more
than
one
county
without
being
6
legally
entitled
to
it
is
guilty
of
a
fraudulent
practice
and
7
is
subject
to
a
criminal
penalty.
8
The
adjustments
provided
for
in
the
bill
shall
not
be
9
considered
an
exemption
or
credit
for
purposes
of
Code
section
10
25B.7.
11
The
bill
applies
retroactively
to
January
1,
2020,
for
12
assessment
years
beginning
on
or
after
that
date
and
applies
to
13
claims
filed
on
or
after
January
1,
2021,
for
the
adjustments.
14
-6-
LSB
5213XS
(3)
88
md/jh
6/
6
