Bill Text: IA SF555 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers and including effective date and retroactive applicability provisions.(Formerly SF 113; See SF 2424.)
Spectrum: Committee Bill
Status: (Introduced) 2024-04-04 - Committee report approving bill, renumbered as SF 2424. S.J. 750. [SF555 Detail]
Download: Iowa-2023-SF555-Introduced.html
Senate
File
555
-
Introduced
SENATE
FILE
555
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SF
113)
A
BILL
FOR
An
Act
relating
to
the
abatement
of
property
taxes
owed
on
1
property
owned
by
certain
volunteer
emergency
services
2
providers
and
including
effective
date
and
retroactive
3
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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Section
1.
NEW
SECTION
.
427.7
Petition
for
abatement
of
1
taxes
——
volunteer
emergency
services
provider.
2
1.
a.
A
volunteer
emergency
services
provider
whose
3
homestead
is
located
in
the
local
service
area
of
the
volunteer
4
agency
or
entity
for
which
the
individual
is
a
volunteer
and
5
who
has
been
a
volunteer
emergency
services
provider
for
five
6
or
more
years,
earns
less
than
five
thousand
dollars
per
year
7
for
service
as
a
volunteer
emergency
services
provider,
and
8
is
in
good
standing
with
the
provider’s
volunteer
agency
or
9
entity,
including
being
active
in
monthly
meetings,
training,
10
and
response
calls,
may
file
a
petition,
duly
sworn
to
and
11
accompanied
by
certification
of
good
standing
from
the
chief
12
officer
of
the
petitioner’s
volunteer
agency
or
entity,
with
13
the
board
of
supervisors
of
the
county
where
the
petitioner’s
14
homestead
is
located,
requesting
abatement
of
property
taxes
15
and
special
assessments
assessed
on
the
individual’s
homestead
16
by
a
taxing
authority
other
than
a
school
district
or
a
merged
17
area
or
community
college
under
chapter
260C,
and
giving
other
18
information
as
the
board
may
require.
19
b.
For
purposes
of
this
section:
20
(1)
“Homestead”
means
the
same
as
defined
in
section
425.11.
21
(2)
“Volunteer
emergency
services
provider”
means
the
same
as
22
defined
in
section
100B.14,
subsection
2.
23
2.
The
petition
filed
with
the
board
of
supervisors
shall
24
be
on
a
form
prescribed
by
the
department
of
management
and
25
shall
specify
the
type
of
abatement
sought
under
subsection
3.
26
Following
receipt
of
the
petition,
the
board
of
supervisors
27
shall
forward
a
copy
of
the
petition
to
the
governing
body
of
28
each
taxing
authority
not
excluded
under
subsection
1
that
29
levies
taxes
or
special
assessments
on
the
homestead.
If
the
30
board
of
supervisors
approves
the
abatement,
the
abatement
31
shall
apply
to
all
applicable
taxes
and
special
assessments
32
on
the
homestead,
excluding
those
for
which
an
objection
by
33
the
governing
body
taxing
authority
was
filed
with
the
board
34
of
supervisors
within
thirty
days
of
the
board
providing
a
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copy
of
the
petition.
The
board
of
supervisors
may
order
the
1
county
treasurer
to
abate
the
collection
of
the
taxes
and
2
special
assessments
that
are
assessed
against
the
petitioner’s
3
homestead
for
the
assessment
year
during
which
the
petition
is
4
filed
and,
if
specified
by
the
board,
the
taxes
and
special
5
assessments
for
one
or
more
future
years,
subject
to
the
6
petitioner
continuing
to
meet
the
qualifications
of
this
7
section.
The
abatement
approved
by
the
board
of
supervisors
8
shall
apply
to
the
taxes
and
special
assessments
of
taxing
9
authorities
for
which
an
objection
was
not
filed
and
shall
not
10
exceed
the
amount
specified
under
subsection
3.
11
3.
The
board
of
supervisors
may
approve
a
petition
under
12
this
section
by
authorizing
an
abatement
of
taxes
and
special
13
assessments
specified
under
subsection
1,
paragraph
“a”
,
not
14
to
exceed
the
following:
15
a.
For
a
volunteer
emergency
services
provider
that
does
not
16
meet
the
requirements
of
paragraph
“b”
,
an
amount
equal
to
ten
17
percent
of
all
such
taxes
and
special
assessments
due
on
the
18
homestead,
not
to
exceed
five
hundred
dollars.
19
b.
For
a
volunteer
emergency
services
provider
who
has
20
been
a
volunteer
emergency
services
provider
for
ten
or
more
21
years,
notwithstanding
the
active
service
requirements
under
22
subsection
1,
an
amount
equal
to
ten
percent
of
all
such
taxes
23
and
special
assessments
due
on
the
homestead,
not
to
exceed
24
five
hundred
dollars
per
year,
during
the
remainder
of
the
25
volunteer
emergency
services
provider’s
life,
so
long
as
the
26
provider’s
homestead
is
in
the
local
service
area
of
the
agency
27
or
entity
for
which
the
provider
was
a
volunteer.
28
4.
The
amount
of
the
abatement
shall
be
apportioned
among
29
such
property
tax
levies
and
special
assessments
in
the
30
proportion
that
each
applicable
levy
or
assessment
makes
up
the
31
total
amount
of
such
taxes
and
special
assessments
due
on
the
32
homestead
by
the
applicable
taxing
authorities
for
which
an
33
objection
was
not
filed.
34
Sec.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
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importance,
takes
effect
upon
enactment.
1
Sec.
3.
RETROACTIVE
APPLICABILITY.
This
Act
applies
2
retroactively
to
assessment
years
beginning
on
or
after
January
3
1,
2023.
4
EXPLANATION
5
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
6
the
explanation’s
substance
by
the
members
of
the
general
assembly.
7
This
bill
authorizes
a
volunteer
emergency
services
8
provider,
as
defined
in
Code
section
100B.14(2),
whose
9
homestead
is
located
in
the
local
service
area
for
which
the
10
provider
is
a
volunteer
and
who
has
been
a
volunteer
emergency
11
services
provider
for
five
or
more
years,
earns
less
than
12
$5,000
per
year
for
service
as
a
volunteer
emergency
services
13
provider,
and
is
in
good
standing
with
the
provider’s
volunteer
14
agency
or
entity,
to
file
a
petition
with
the
county
board
of
15
supervisors,
requesting
abatement
of
property
taxes
and
special
16
assessments
assessed
on
the
individual’s
homestead
and
giving
17
other
information
as
the
board
may
require.
18
The
petition
filed
with
the
board
of
supervisors
shall
19
specify
the
type
of
abatement
sought
under
the
bill.
Following
20
receipt
of
the
petition,
the
board
of
supervisors
shall
21
forward
a
copy
of
the
petition
to
the
governing
body
of
each
22
taxing
authority
not
excluded
under
the
bill
that
levies
23
taxes
or
special
assessments
on
the
homestead.
If
the
board
24
of
supervisors
approves
the
abatement,
the
abatement
shall
25
apply
to
all
applicable
taxes
and
special
assessments
on
the
26
homestead,
excluding
those
for
which
an
objection
by
the
27
governing
body
taxing
authority
was
filed
with
the
board
of
28
supervisors
within
30
days
of
the
board
providing
a
copy
of
the
29
petition.
The
board
of
supervisors
may
order
the
abatement
of
30
the
taxes
and
special
assessments
that
are
assessed
against
the
31
petitioner’s
homestead
for
the
assessment
year
during
which
the
32
petition
is
filed
and,
if
specified
by
the
board,
the
taxes
and
33
special
assessments
for
one
or
more
future
years,
subject
to
34
the
petitioner
continuing
to
meet
the
qualifications
of
the
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bill.
The
approved
abatement
shall
not
exceed
the
following:
1
(1)
for
a
volunteer
emergency
services
provider
that
has
not
2
been
a
volunteer
for
at
least
10
years,
an
abatement
of
10
3
percent
of
all
applicable
taxes
and
special
assessments
imposed
4
on
the
homestead,
not
to
exceed
$500;
and
(2)
for
a
volunteer
5
emergency
service
provider
who
has
been
a
volunteer
emergency
6
service
provider
for
20
or
more
years,
an
abatement
of
10
7
percent
of
all
applicable
taxes
and
special
assessments
imposed
8
on
the
homestead,
not
to
exceed
$500,
during
the
remainder
of
9
the
volunteer
emergency
service
provider’s
life
so
long
as
the
10
provider’s
homestead
is
in
the
local
service
area
of
the
agency
11
or
entity
for
which
the
provider
was
a
volunteer.
12
The
bill
also
specifies
the
method
of
apportioning
the
13
abatement
among
each
applicable
levy
and
special
assessment.
14
The
bill
takes
effect
upon
enactment
and
applies
15
retroactively
to
assessment
years
beginning
on
or
after
January
16
1,
2023.
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