Bill Text: IA SF591 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act authorizing the abatement of property taxes owed on the homestead of a disabled veteran and including effective date and applicability provisions.(Formerly SF 263.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2022-03-22 - Subcommittee Meeting: 03/23/2022 3:00PM Room 217 Conference Room. [SF591 Detail]
Download: Iowa-2021-SF591-Introduced.html
Senate
File
591
-
Introduced
SENATE
FILE
591
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SF
263)
A
BILL
FOR
An
Act
authorizing
the
abatement
of
property
taxes
owed
on
the
1
homestead
of
a
disabled
veteran
and
including
effective
date
2
and
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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591
Section
1.
Section
427.8,
Code
2021,
is
amended
to
read
as
1
follows:
2
427.8
Petition
for
suspension
or
abatement
of
taxes,
3
assessments,
and
rates
or
charges,
including
interest,
fees,
and
4
costs.
5
1.
If
a
person
is
unable
to
contribute
to
the
public
6
revenue,
the
person
may
file
a
petition,
duly
sworn
to,
with
7
the
board
of
supervisors,
stating
that
fact
and
giving
a
8
statement
of
parcels,
as
defined
in
section
445.1
,
owned
or
9
possessed
by
the
petitioner,
and
other
information
as
the
board
10
may
require.
The
board
of
supervisors
may
order
the
county
11
treasurer
to
suspend
the
collection
of
the
taxes,
special
12
assessments,
and
rates
or
charges,
including
interest,
fees,
13
and
costs,
which
are
assessed
against
the
petitioner
or
the
14
petitioner’s
estate
for
the
current
year
and
those
unpaid
15
for
prior
years,
or
the
board
may
abate
the
taxes,
special
16
assessments,
and
rates
or
charges,
including
interest,
fees,
17
and
costs.
The
petition,
when
approved,
shall
be
filed
by
18
March
1
of
the
current
tax
year
with
the
treasurer.
19
2.
If
the
owner
of
a
homestead
meets
the
requirements
of
20
and
has
filed
a
claim
for
the
homestead
credit
under
section
21
425.15
and
is
liable
for
the
payment
of
taxes
levied
on
the
22
homestead
as
the
result
of
an
assessment
year
prior
to
the
23
assessment
year
for
which
the
homestead
credit
under
section
24
425.15
is
applicable
pursuant
to
section
425.2,
the
owner
may
25
file
a
petition,
duly
sworn
to,
with
the
board
of
supervisors,
26
requesting
abatement
of
all
such
taxes.
The
board
of
27
supervisors
may,
if
in
the
board’s
judgment
it
is
for
the
best
28
interests
of
the
public
and
the
petitioner,
order
the
county
29
treasurer
to
abate
the
taxes
levied
for
any
such
assessment
30
year
for
which
the
owner
is
liable.
31
Sec.
2.
Section
427.10,
Code
2021,
is
amended
to
read
as
32
follows:
33
427.10
Abatement.
34
The
board
of
supervisors
may,
if
in
their
the
board’s
35
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judgment
it
is
for
the
best
interests
of
the
public
and
the
1
petitioner
referred
to
in
section
427.8
,
subsection
1,
or
the
2
public
and
the
person
referred
to
in
section
427.9
,
abate
the
3
taxes,
special
assessments,
and
rates
or
charges,
including
4
interest,
fees,
and
costs,
which
have
previously
been
suspended
5
as
provided
in
section
427.8
,
subsection
1,
or
section
427.9
.
6
Sec.
3.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
7
importance,
takes
effect
upon
enactment.
8
Sec.
4.
APPLICABILITY.
This
Act
applies
to
property
taxes
9
due
and
payable
in
fiscal
years
beginning
before,
on,
or
after
10
the
effective
date
of
this
Act.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
This
bill
provides
that
if
the
owner
of
a
homestead
meets
the
15
requirements
of
and
has
filed
a
claim
for
the
homestead
credit
16
for
certain
disabled
veterans
and
is
liable
for
the
payment
of
17
taxes
levied
on
the
homestead
as
the
result
of
an
assessment
18
year
prior
to
the
assessment
year
for
which
the
homestead
19
credit
is
applicable,
the
owner
may
file
a
petition
with
the
20
board
of
supervisors
requesting
abatement
of
all
such
taxes.
21
The
board
of
supervisors
may,
if
in
the
board’s
judgment
it
is
22
for
the
best
interests
of
the
public
and
the
petitioner,
order
23
the
county
treasurer
to
abate
the
taxes
levied
for
any
such
24
assessment
year
for
which
the
owner
is
liable.
25
The
bill
takes
effect
upon
enactment
and
applies
to
property
26
taxes
due
and
payable
in
fiscal
years
beginning
before,
on,
or
27
after
the
effective
date
of
the
bill.
28
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