Bill Text: IA SF634 | 2019-2020 | 88th General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: A bill for an act relating to local government budgets and property taxation by modifying provisions governing the establishment and approval of county and city budgets, modifying provisions relating to the state appraisal manual, and including applicability provisions. (Formerly SSB 1260.) Effective 7-1-19.
Spectrum: Committee Bill
Status: (Passed) 2019-09-23 - Fiscal note, revised. [SF634 Detail]
Download: Iowa-2019-SF634-Introduced.html
Bill Title: A bill for an act relating to local government budgets and property taxation by modifying provisions governing the establishment and approval of county and city budgets, modifying provisions relating to the state appraisal manual, and including applicability provisions. (Formerly SSB 1260.) Effective 7-1-19.
Spectrum: Committee Bill
Status: (Passed) 2019-09-23 - Fiscal note, revised. [SF634 Detail]
Download: Iowa-2019-SF634-Introduced.html
Senate
File
634
-
Introduced
SENATE
FILE
634
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SSB
1260)
A
BILL
FOR
An
Act
relating
to
local
government
budgets
and
property
1
taxation
by
modifying
provisions
governing
the
establishment
2
and
approval
of
county
and
city
budgets,
requiring
3
establishment
of
a
property
tax
system
advisory
group,
4
modifying
provisions
relating
to
property
tax
credits
for
5
persons
who
have
reached
sixty-five
years
of
age,
modifying
6
provisions
relating
to
the
state
appraisal
manual,
and
7
including
effective
date
and
applicability
provisions.
8
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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DIVISION
I
1
COUNTY
AND
CITY
BUDGET
LIMITATIONS
2
Section
1.
Section
23A.2,
subsection
10,
paragraph
h,
Code
3
2019,
is
amended
to
read
as
follows:
4
h.
The
performance
of
an
activity
listed
in
section
331.424
,
5
Code
2019,
as
a
service
for
which
a
supplemental
levy
county
6
may
be
certified
include
in
its
budget
.
7
Sec.
2.
Section
28M.5,
subsections
1
and
2,
Code
2019,
are
8
amended
to
read
as
follows:
9
1.
The
commission,
with
the
approval
of
the
board
of
10
supervisors
of
participating
counties
and
the
city
council
11
of
participating
cities
in
the
chapter
28E
agreement,
may
12
levy
annually
a
tax
not
to
exceed
ninety-five
cents
per
13
thousand
dollars
of
the
assessed
value
of
all
taxable
property
14
in
a
regional
transit
district
to
the
extent
provided
in
15
this
section
.
The
chapter
28E
agreement
may
authorize
the
16
commission
to
levy
the
tax
at
different
rates
within
the
17
participating
cities
and
counties
in
amounts
sufficient
to
meet
18
the
revenue
responsibilities
of
such
cities
and
counties
as
19
allocated
in
the
budget
adopted
by
the
commission.
However,
20
for
a
city
participating
in
a
regional
transit
district,
the
21
total
of
all
the
tax
levies
levy
imposed
in
the
city
pursuant
22
to
section
384.12,
subsection
10
,
and
this
section
shall
23
not
exceed
the
aggregate
of
ninety-five
cents
per
thousand
24
dollars
of
the
assessed
value
of
all
taxable
property
in
the
25
participating
city
reduce
the
city’s
maximum
amount
of
property
26
tax
dollars
under
section
384.1,
subsection
3,
paragraph
“b”
,
27
and
for
a
county
participating
in
a
regional
transit
district,
28
except
as
provided
in
subsection
2,
the
tax
levy
imposed
in
29
the
unincorporated
area
pursuant
to
this
section
shall
reduce
30
the
county’s
maximum
amount
of
property
tax
dollars
that
may
31
be
levied
for
rural
county
services
under
section
331.423,
32
subsection
3,
paragraph
“c”
.
33
2.
If
a
regional
transit
district
budget
allocates
34
revenue
responsibilities
to
the
board
of
supervisors
of
a
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participating
county,
the
amount
of
the
regional
transit
1
district
levy
that
is
the
responsibility
of
the
participating
2
county
shall
be
deducted
from
the
maximum
rates
amount
of
taxes
3
authorized
to
be
levied
by
the
county
pursuant
to
section
4
331.423,
subsections
1
and
2
subsection
3,
paragraphs
“b”
5
and
“c”
,
as
applicable,
unless
the
county
meets
its
revenue
6
responsibilities
as
allocated
in
the
budget
from
other
7
available
revenue
sources.
However,
for
a
regional
transit
8
district
that
includes
a
county
with
a
population
of
less
than
9
three
hundred
thousand,
the
amount
of
the
regional
transit
10
district
levy
that
is
the
responsibility
of
such
participating
11
county
shall
be
deducted
from
the
maximum
rate
amount
of
taxes
12
authorized
to
be
levied
by
the
county
pursuant
to
section
13
331.423,
subsection
1
3,
paragraph
“b”
.
14
Sec.
3.
Section
29C.17,
subsection
2,
paragraph
a,
Code
15
2019,
is
amended
by
striking
the
paragraph
and
inserting
in
16
lieu
thereof
the
following:
17
a.
An
appropriation
from
the
county
general
fund
under
18
section
331.427.
19
Sec.
4.
Section
29C.17,
subsection
2,
paragraph
b,
Code
20
2019,
is
amended
to
read
as
follows:
21
b.
Per
capita
allocation
funded
from
city
and
county
general
22
funds
or
by
a
combination
of
city
and
county
special
levies
23
which
may
be
apportioned
among
the
member
jurisdictions
.
24
Sec.
5.
Section
123.38,
subsection
2,
paragraph
b,
Code
25
2019,
is
amended
to
read
as
follows:
26
b.
For
purposes
of
this
subsection
,
any
portion
of
license
27
or
permit
fees
used
for
the
purposes
authorized
in
section
28
331.424,
subsection
1
,
paragraph
“a”
,
subparagraphs
(1)
and
29
(2),
Code
2019,
and
in
section
331.424A
,
shall
not
be
deemed
30
received
either
by
the
division
or
by
a
local
authority.
31
Sec.
6.
Section
218.99,
Code
2019,
is
amended
to
read
as
32
follows:
33
218.99
Counties
to
be
notified
of
patients’
personal
34
accounts.
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The
administrator
in
control
of
a
state
institution
shall
1
direct
the
business
manager
of
each
institution
under
the
2
administrator’s
jurisdiction
which
is
mentioned
in
section
3
331.424,
subsection
1
,
paragraph
“a”
,
subparagraphs
(1)
and
4
(2),
and
for
which
services
are
paid
under
section
331.424A
,
5
to
quarterly
inform
the
county
of
residence
of
any
patient
or
6
resident
who
has
an
amount
in
excess
of
two
hundred
dollars
on
7
account
in
the
patients’
personal
deposit
fund
and
the
amount
8
on
deposit.
The
administrators
shall
direct
the
business
9
manager
to
further
notify
the
county
of
residence
at
least
10
fifteen
days
before
the
release
of
funds
in
excess
of
two
11
hundred
dollars
or
upon
the
death
of
the
patient
or
resident.
12
If
the
patient
or
resident
has
no
residency
in
this
state
or
13
the
person’s
residency
is
unknown,
notice
shall
be
made
to
the
14
director
of
human
services
and
the
administrator
in
control
of
15
the
institution
involved.
16
Sec.
7.
Section
331.263,
subsection
2,
Code
2019,
is
amended
17
to
read
as
follows:
18
2.
The
governing
body
of
the
community
commonwealth
19
shall
have
the
authority
to
levy
county
taxes
and
shall
20
have
the
authority
to
levy
city
taxes
to
the
extent
the
21
city
tax
levy
authority
is
transferred
by
the
charter
to
22
the
community
commonwealth.
A
city
participating
in
the
23
community
commonwealth
shall
transfer
a
portion
of
the
24
city’s
tax
levy
authorized
under
section
384.1
or
384.12
,
25
whichever
is
applicable,
to
the
governing
body
of
the
community
26
commonwealth.
The
maximum
rates
amount
of
taxes
authorized
to
27
be
levied
under
sections
section
384.1
and
the
maximum
amount
28
of
taxes
authorized
to
be
levied
under
section
384.12
by
a
city
29
participating
in
the
community
commonwealth
shall
be
reduced
30
by
an
amount
equal
to
the
rates
of
the
same
or
similar
taxes
31
levied
in
the
city
by
the
governing
body
of
the
community
32
commonwealth.
33
Sec.
8.
Section
331.301,
subsection
12,
Code
2019,
is
34
amended
to
read
as
follows:
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12.
The
board
of
supervisors
may
credit
funds
to
a
reserve
1
for
the
purposes
authorized
by
subsection
11
of
this
section
;
2
section
331.424,
subsection
1
,
paragraph
“a”
,
subparagraph
3
(5);
and
section
331.441,
subsection
2
,
paragraph
“b”
.
Moneys
4
credited
to
the
reserve,
and
interest
earned
on
such
moneys,
5
shall
remain
in
the
reserve
until
expended
for
purposes
6
authorized
by
subsection
11
of
this
section
;
section
331.424,
7
subsection
1
,
paragraph
“a”
,
subparagraph
(5);
or
section
8
331.441,
subsection
2
,
paragraph
“b”
.
9
Sec.
9.
Section
331.421,
subsections
1
and
10,
Code
2019,
10
are
amended
by
striking
the
subsections.
11
Sec.
10.
Section
331.422,
unnumbered
paragraph
1,
Code
12
2019,
is
amended
to
read
as
follows:
13
Subject
to
this
section
and
sections
331.423
through
14
331.426
,
331.423A,
331.424A,
331.424B,
and
331.424C
or
as
15
otherwise
provided
by
state
law,
the
board
of
each
county
shall
16
certify
property
taxes
annually
at
its
March
session
to
be
17
levied
for
county
purposes
as
follows:
18
Sec.
11.
Section
331.423,
Code
2019,
is
amended
by
striking
19
the
section
and
inserting
in
lieu
thereof
the
following:
20
331.423
Property
tax
dollars
——
maximums.
21
1.
Annually,
the
board
shall
determine
separate
property
22
tax
levy
limits
to
pay
for
general
county
services
and
rural
23
county
services
in
accordance
with
this
section.
The
property
24
tax
levies
separately
certified
for
general
county
services
and
25
rural
county
services
under
section
331.434
shall
not
raise
26
property
tax
dollars
that
exceed
the
amounts
determined
under
27
this
section.
28
2.
For
purposes
of
this
section,
unless
the
context
29
otherwise
requires:
30
a.
“Annual
growth
factor”
means
the
annual
growth
percentage
31
determined
under
subsection
6
plus
one
hundred
percent.
32
b.
“Boundary
adjustment”
means
annexation,
severance,
33
incorporation,
or
discontinuance
as
those
terms
are
defined
in
34
section
368.1.
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c.
“Budget
year”
is
the
fiscal
year
beginning
during
the
1
calendar
year
in
which
a
budget
is
certified.
2
d.
“Current
fiscal
year”
is
the
fiscal
year
ending
during
3
the
calendar
year
in
which
a
budget
is
certified.
4
e.
“Effective
property
tax
rate”
means
the
property
tax
5
rate
per
one
thousand
dollars
of
assessed
value
and
is
equal
6
to
one
thousand
multiplied
by
the
quotient
of
the
product
of
7
the
current
fiscal
year’s
actual
property
tax
dollars
certified
8
for
levy
multiplied
by
the
annual
growth
factor
divided
by
the
9
difference
of
the
total
assessed
value
used
to
calculate
taxes
10
for
the
budget
year
minus
the
net
new
valuation
for
the
budget
11
year.
12
f.
“Net
new
valuation”
means
the
net
increase
from
the
13
current
fiscal
year
to
the
budget
year
in
assessed
valuation
14
due
to
the
following,
the
amount
of
each
as
certified
by
the
15
county
auditor
to
the
department
of
management
by
January
16
1
preceding
the
applicable
fiscal
year,
excluding
amounts
17
attributable
to
a
valuation
release:
18
(1)
New
construction.
19
(2)
Additions
or
improvements
to
existing
structures
that
20
are
not
normal
and
necessary
repairs
under
section
441.21,
21
subsection
8.
22
(3)
Net
boundary
adjustment.
23
(4)
A
municipality
no
longer
dividing
tax
revenues
in
an
24
urban
renewal
area
as
provided
in
section
403.19
or
a
community
25
college
no
longer
dividing
revenues
as
provided
in
section
26
260E.4.
27
(5)
That
portion
of
taxable
property
located
in
an
urban
28
revitalization
area
on
which
an
exemption
was
allowed
and
such
29
exemption
has
expired.
30
(6)
New
exemptions
for
existing
properties
and
the
31
expiration
or
removal
of
property
exemptions.
32
g.
“Net
new
valuation
taxes”
means
an
amount
equal
to
the
33
effective
property
tax
rate
for
general
county
services
or
for
34
rural
county
services,
as
applicable,
multiplied
by
net
new
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valuation
for
the
budget
year.
1
h.
“Valuation
release”
means
the
valuation
that
is
released
2
in
any
one
year
from
either
a
division
of
revenue
under
section
3
260E.4
or
an
urban
renewal
area
for
which
taxes
were
being
4
divided
under
section
403.19
if
the
property
for
the
valuation
5
being
released
remains
subject
to
the
division
of
revenue
under
6
section
260E.4
or
remains
part
of
the
urban
renewal
area
that
7
is
subject
to
a
division
of
revenue
under
section
403.19.
8
3.
a.
For
the
fiscal
year
beginning
July
1,
2020,
and
9
subsequent
fiscal
years,
the
maximum
amount
of
property
tax
10
dollars
which
may
be
certified
for
levy
by
a
county
for
general
11
county
services
and
rural
county
services
shall
be
the
maximum
12
property
tax
dollars
calculated
under
paragraphs
“b”
and
“c”
,
13
respectively.
The
amount
of
property
tax
dollars
calculated
14
under
this
subsection
and
determined
under
subsection
4
15
includes
those
amounts
received
by
the
county
as
replacement
16
taxes
under
chapter
437A
or
437B.
17
b.
The
maximum
property
tax
dollars
that
may
be
levied
for
18
general
county
services
is
an
amount
equal
to
the
sum
of
the
19
following:
20
(1)
The
annual
growth
factor
times
the
current
fiscal
year’s
21
actual
property
tax
dollars
certified
for
levy
for
general
22
county
services.
23
(2)
The
amount
of
net
new
valuation
taxes
in
the
county.
24
c.
The
maximum
property
tax
dollars
that
may
be
levied
for
25
rural
county
services
is
an
amount
equal
to
the
sum
of
the
26
following
minus
the
amount
certified
for
levy
in
unincorporated
27
areas
of
the
county
under
sections
28E.22
and
28M.5:
28
(1)
The
annual
growth
factor
times
the
current
fiscal
year’s
29
actual
property
tax
dollars
certified
for
levy
for
rural
county
30
services.
31
(2)
The
amount
of
net
new
valuation
taxes
in
the
32
unincorporated
area
of
the
county.
33
4.
a.
For
purposes
of
calculating
maximum
property
tax
34
dollars
for
general
county
services
for
the
fiscal
year
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634
beginning
July
1,
2020,
only,
the
term
“current
fiscal
year’s
1
actual
property
tax
dollars”
shall
mean
the
total
amount
of
2
property
tax
dollars
certified
by
the
county
for
general
county
3
services
for
the
fiscal
year
beginning
July
1,
2019,
or
the
4
fiscal
year
beginning
July
1,
2018,
whichever
is
greater,
5
including
amounts
certified
under
section
331.424,
subsection
6
1,
Code
2019,
but
excluding
that
portion
of
the
amounts
7
certified
for
the
payment
of
benefits
under
chapter
97B
or
8
other
pension
or
retirement
systems
that
are
associated
with
9
salaries
for
general
county
services.
10
b.
For
purposes
of
calculating
maximum
property
tax
dollars
11
for
rural
county
services
for
the
fiscal
year
beginning
July
12
1,
2020,
only,
the
term
“current
fiscal
year’s
actual
property
13
tax
dollars”
shall
mean
the
total
amount
of
property
tax
dollars
14
certified
by
the
county
for
rural
county
services
plus
the
15
amount
certified
for
levy
in
the
unincorporated
areas
of
the
16
county
under
sections
28E.22
and
28M.5
for
the
fiscal
year
17
beginning
July
1,
2019,
or
the
fiscal
year
beginning
July
1,
18
2018,
whichever
is
greater,
including
amounts
certified
under
19
section
331.424,
subsection
2,
Code
2019,
but
excluding
that
20
portion
of
the
amounts
certified
for
the
payment
of
benefits
21
under
chapter
97B
or
other
pension
or
retirement
systems
that
22
are
associated
with
salaries
for
rural
county
services.
23
c.
For
purposes
of
calculating
maximum
property
tax
dollars
24
for
a
fiscal
year
beginning
on
or
after
July
1,
2021,
a
county
25
for
which
the
county’s
taxes
were
not
certified
back
by
the
26
department
of
management
under
section
24.17
for
the
current
27
fiscal
year
due
to
an
act
or
omission
of
the
county,
the
28
current
fiscal
year’s
actual
property
tax
dollars
certified
for
29
levy
shall
be
equal
to
the
amount
certified
for
levy
for
the
30
fiscal
year
immediately
preceding
the
current
fiscal
year
or
31
the
amount
under
paragraph
“a”
or
“b”
,
if
applicable.
32
5.
Property
taxes
certified
for
retirement
and
pension
33
expenses
in
section
331.423A,
mental
health
and
disabilities
34
services
in
section
331.424A,
the
cemetery
levy
under
section
35
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331.424B,
the
emergency
services
fund
in
section
331.424C,
the
1
debt
service
fund
in
section
331.430,
and
any
capital
projects
2
fund
established
by
the
county
for
deposit
of
bond,
loan,
3
or
note
proceeds
are
not
included
in
the
maximum
amount
of
4
property
tax
dollars
that
may
be
certified
for
a
budget
year
5
under
subsection
3.
6
6.
a.
Except
as
provided
in
this
subsection,
the
annual
7
growth
percentage
for
each
county
for
each
fiscal
year
8
beginning
on
or
after
July
1,
2020,
is
zero
percent.
9
b.
The
board
may,
by
resolution,
annually
approve
an
annual
10
growth
percentage
in
excess
of
the
percentage
in
paragraph
11
“a”
,
but
not
to
exceed
two
percent,
if
the
board
publishes
12
in
accordance
with
section
331.305
a
notice
of
the
proposed
13
resolution
that
includes
the
proposed
annual
growth
percentage,
14
the
purposes
for
which
the
additional
property
tax
revenue
15
will
be
used,
and
the
time
and
place
of
a
public
meeting
at
16
which
the
board
proposes
to
take
action
on
the
resolution.
At
17
the
meeting,
and
before
approval
of
the
resolution,
the
board
18
shall
receive
oral
or
written
objections
from
any
resident
or
19
property
owner
of
the
county.
After
all
objections
have
been
20
received
and
considered,
the
board
may
either
take
action
on
21
the
resolution
or
vote
to
abandon
the
resolution.
22
c.
(1)
Following
approval
of
a
resolution
under
paragraph
23
“b”
that
establishes
an
annual
growth
percentage
of
two
24
percent,
the
board
may,
by
a
separate
resolution
approved
25
by
a
two-thirds
majority
of
the
board,
approve
up
to
one
26
additional
percentage
point
for
the
annual
growth
percentage
27
if
the
board
publishes
in
accordance
with
section
331.305
a
28
notice
of
the
proposed
resolution
that
includes
the
proposed
29
annual
growth
percentage,
the
purposes
for
which
the
additional
30
property
tax
revenue
will
be
used,
and
the
time
and
place
of
a
31
public
meeting
at
which
the
board
proposes
to
take
action
on
32
the
resolution.
At
the
meeting,
and
before
approval
of
the
33
resolution,
the
board
shall
receive
oral
or
written
objections
34
from
any
resident
or
property
owner
of
the
county.
After
all
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objections
have
been
received
and
considered,
the
board
may
1
either
take
action
on
the
resolution
or
vote
to
abandon
the
2
resolution.
3
(2)
If
at
any
time
within
twenty
days
after
the
meeting
4
under
subparagraph
(1),
a
petition
is
filed
with
the
county
5
auditor
signed
by
eligible
electors
of
the
county
equal
in
6
number
to
the
lesser
of
one
thousand
or
ten
percent
of
the
7
persons
in
the
county
who
voted
for
the
office
of
president
8
of
the
United
States
at
the
last
preceding
general
election
9
that
had
such
office
on
the
ballot,
asking
that
the
question
of
10
increasing
the
annual
growth
percentage
under
this
paragraph
11
“c”
be
submitted
to
the
registered
voters
of
the
county,
the
12
board
shall
either
vote
to
abandon
the
resolution
or
shall
13
direct
the
county
commissioner
of
elections
to
call
a
special
14
election
upon
the
question.
If,
however,
a
valid
petition
15
is
filed
under
this
subsection
and
the
notice
requirement
of
16
subparagraph
(3)
cannot
be
satisfied,
the
board
shall
declare
17
the
proposal
to
be
abandoned.
18
(3)
The
special
election,
if
called,
is
subject
to
the
19
following:
20
(a)
The
board
must
give
at
least
thirty-two
days’
notice
21
to
the
county
commissioner
of
elections
that
the
special
22
election
is
to
be
held.
In
no
case,
however,
shall
a
notice
be
23
given
to
the
county
commissioner
of
elections
after
December
24
31
for
an
election
on
a
proposition
to
increase
the
annual
25
growth
percentage
under
this
paragraph
“c”
for
the
fiscal
year
26
beginning
in
the
next
calendar
year.
27
(b)
The
proposition
is
approved
if
it
receives
a
favorable
28
majority
of
the
votes
cast
on
the
proposition.
29
(c)
The
canvass
shall
be
held
beginning
at
1:00
p.m.
on
30
the
second
day
which
is
not
a
holiday
following
the
special
31
election.
Notice
of
the
special
election
shall
be
published
at
32
least
once
in
a
newspaper
as
specified
in
section
331.305
prior
33
to
the
date
of
the
special
election.
34
d.
Each
notice
published
under
this
subsection
and
the
35
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634
ballot
for
an
election
held
under
paragraph
“c”
shall
include
1
the
applicable
property
tax
levy
rate
for
the
current
fiscal
2
year,
the
applicable
property
tax
levy
rate
for
the
budget
3
year
if
the
annual
growth
percentage
is
zero
percent,
and
the
4
applicable
property
tax
levy
rate
if
the
proposed
annual
growth
5
percentage
is
adopted
by
resolution
or
approved
at
election,
6
as
applicable.
7
7.
The
department
of
management,
in
consultation
with
the
8
county
finance
committee,
shall
adopt
rules
to
administer
this
9
section.
The
department
shall
prescribe
forms
to
be
used
by
10
counties
when
making
calculations
required
by
this
section.
11
Sec.
12.
NEW
SECTION
.
331.423A
Retirement
system
expenses
12
——
levy.
13
1.
To
the
extent
that
the
general
county
services
levy
under
14
section
331.423,
subsection
3,
paragraph
“b”
,
is
insufficient
15
to
meet
the
county’s
needs
for
retirement
expenses
under
16
chapter
97B
or
other
pension
or
retirement
systems
that
are
17
associated
with
salaries
for
general
county
services,
the
board
18
may
certify
a
levy
each
year
in
an
amount
necessary
to
meet
19
those
needs.
20
2.
To
the
extent
that
the
rural
county
services
levy
under
21
section
331.423,
subsection
3,
paragraph
“c”
,
is
insufficient
22
to
meet
the
county’s
needs
for
retirement
expenses
under
23
chapter
97B
or
other
pension
or
retirement
systems
that
are
24
associated
with
salaries
for
rural
county
services,
the
board
25
may
certify
a
levy
each
year
in
an
amount
necessary
to
meet
26
those
needs.
27
3.
The
amounts
certified
for
levy
under
this
section
shall
28
be
credited
to
the
general
fund
or
rural
services
fund,
as
29
applicable,
but
are
not
subject
to
the
limitation
on
property
30
tax
dollars
for
general
county
services
or
rural
county
31
services
under
section
331.423.
32
Sec.
13.
Section
331.424A,
subsection
6,
Code
2019,
is
33
amended
to
read
as
follows:
34
6.
For
each
fiscal
year,
the
county
shall
certify
a
levy
35
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634
for
payment
of
services.
For
each
fiscal
year,
county
revenues
1
from
taxes
imposed
by
the
county
credited
to
the
county
2
services
fund
shall
not
exceed
an
amount
equal
to
the
county
3
budgeted
amount
for
the
fiscal
year.
A
levy
certified
under
4
this
section
is
not
subject
to
the
appeal
provisions
of
section
5
331.426
or
to
any
other
provision
in
law
authorizing
a
county
6
to
exceed,
increase,
or
appeal
a
property
tax
levy
limit.
7
Sec.
14.
Section
331.427,
subsection
3,
paragraph
l,
Code
8
2019,
is
amended
to
read
as
follows:
9
l.
Services
listed
in
section
331.424,
subsection
1
,
Code
10
2019,
and
section
331.554
.
11
Sec.
15.
Section
331.428,
subsection
2,
paragraph
d,
Code
12
2019,
is
amended
to
read
as
follows:
13
d.
Services
listed
under
section
331.424,
subsection
2
,
Code
14
2019
.
15
Sec.
16.
Section
331.429,
subsection
1,
paragraphs
a
and
b,
16
Code
2019,
are
amended
to
read
as
follows:
17
a.
Transfers
from
the
general
fund
not
to
exceed
in
any
year
18
the
dollar
equivalent
of
a
tax
of
sixteen
and
seven-eighths
19
cents
per
thousand
dollars
of
assessed
value
on
all
taxable
20
property
in
the
county
multiplied
by
the
ratio
of
current
21
taxes
actually
collected
and
apportioned
for
the
general
basic
22
county
services
levy
to
the
total
general
basic
county
services
23
levy
for
the
current
year,
and
an
amount
equivalent
to
the
24
moneys
derived
by
the
general
fund
from
military
service
tax
25
credits
under
chapter
426A
,
manufactured
or
mobile
home
taxes
26
under
section
435.22
,
and
delinquent
taxes
for
prior
years
27
collected
and
apportioned
to
the
general
basic
county
services
28
fund
in
the
current
year,
multiplied
by
the
ratio
of
sixteen
29
and
seven-eighths
cents
to
three
dollars
and
fifty
cents.
30
The
limit
on
transfers
in
this
paragraph
applies
only
to
31
property
tax
revenue
and
is
not
a
limit
on
transfers
of
revenue
32
generated
from
sources
other
than
property
taxes.
33
b.
Transfers
from
the
rural
services
fund
not
to
exceed
in
34
any
year
the
dollar
equivalent
of
a
tax
of
three
dollars
and
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three-eighths
cents
per
thousand
dollars
of
assessed
value
on
1
all
taxable
property
not
located
within
the
corporate
limits
2
of
a
city
in
the
county
multiplied
by
the
ratio
of
current
3
taxes
actually
collected
and
apportioned
for
the
rural
county
4
services
basic
levy
to
the
total
rural
county
services
basic
5
levy
for
the
current
year
and
an
amount
equivalent
to
the
6
moneys
derived
by
the
rural
services
fund
from
military
service
7
tax
credits
under
chapter
426A
,
manufactured
or
mobile
home
8
taxes
under
section
435.22
,
and
delinquent
taxes
for
prior
9
years
collected
and
apportioned
to
the
rural
county
services
10
basic
fund
in
the
current
year,
multiplied
by
the
ratio
of
11
three
dollars
and
three-eighths
cents
to
three
dollars
and
12
ninety-five
cents.
The
limit
on
transfers
in
this
paragraph
13
applies
only
to
property
tax
revenue
and
is
not
a
limit
on
14
transfers
of
revenue
generated
from
sources
other
than
property
15
taxes.
16
Sec.
17.
Section
331.434,
unnumbered
paragraph
1,
Code
17
2019,
is
amended
to
read
as
follows:
18
Annually,
the
board
of
each
county,
subject
to
section
19
331.403,
subsection
4
,
sections
331.423
through
331.426
,
20
331.423A,
331.424A,
331.424B,
and
331.424C
,
and
other
21
applicable
state
law,
shall
prepare
and
adopt
a
budget,
certify
22
taxes,
and
provide
appropriations
as
follows:
23
Sec.
18.
Section
331.434,
subsection
7,
Code
2019,
is
24
amended
to
read
as
follows:
25
7.
Taxes
levied
by
a
county
whose
budget
is
certified
after
26
March
15
shall
be
limited
to
the
prior
year’s
budget
amount.
27
However,
this
penalty
may
be
waived
by
the
director
of
the
28
department
of
management
if
the
county
demonstrates
that
the
29
March
15
deadline
was
missed
because
of
circumstances
beyond
30
the
control
of
the
county
or
as
the
result
of
an
election
held
31
under
section
331.423,
subsection
6
.
32
Sec.
19.
Section
331.435,
unnumbered
paragraph
1,
Code
33
2019,
is
amended
to
read
as
follows:
34
The
board
may
amend
the
adopted
county
budget,
subject
to
35
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634
sections
331.423
through
331.426
,
331.423A,
331.424A,
331.424B,
1
and
331.424C
and
other
applicable
state
law,
to
permit
2
increases
in
any
class
of
proposed
expenditures
contained
in
3
the
budget
summary
published
under
section
331.434,
subsection
4
3
.
5
Sec.
20.
Section
364.25,
Code
2019,
is
amended
to
read
as
6
follows:
7
364.25
Retiree
health
care.
8
A
city
may
provide
health
or
medical
insurance
coverage
or
9
supplemental
health
or
medical
insurance
coverage
to
retired
10
employees
of
the
city.
A
city
providing
health
or
medical
11
insurance
coverage
pursuant
to
this
section
may
establish
such
12
requirements
or
restrictions
concerning
the
coverage
provided
13
as
the
city
may
adopt.
If
coverage
is
provided,
the
cost
of
the
14
health
or
medical
insurance
coverage
may
be
paid
from
moneys
15
held
in
a
trust
and
agency
fund
established
pursuant
to
section
16
384.6
,
or
out
of
an
appropriation
from
the
city
general
fund
17
for
this
purpose.
18
Sec.
21.
Section
373.10,
Code
2019,
is
amended
to
read
as
19
follows:
20
373.10
Taxing
authority.
21
The
metropolitan
council
shall
have
the
authority
to
22
levy
city
taxes
to
the
extent
the
city
tax
levy
authority
23
is
transferred
by
the
charter
to
the
metropolitan
council.
24
A
member
city
shall
transfer
a
portion
of
the
city’s
tax
25
levy
authorized
under
section
384.1
or
384.12
,
whichever
is
26
applicable,
to
the
metropolitan
council.
The
maximum
rates
27
amount
of
taxes
authorized
to
be
levied
under
sections
section
28
384.1
and
the
taxes
authorized
to
be
levied
under
section
29
384.12
by
a
member
city
shall
be
reduced
by
an
amount
equal
to
30
the
rates
of
the
same
or
similar
taxes
levied
in
the
city
by
the
31
metropolitan
council.
32
Sec.
22.
Section
384.1,
Code
2019,
is
amended
by
striking
33
the
section
and
inserting
in
lieu
thereof
the
following:
34
384.1
Property
tax
dollars
——
maximum.
35
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1.
A
city
shall
certify
taxes
to
be
levied
by
the
city
1
on
all
taxable
property
within
the
city
limits,
for
all
city
2
government
purposes.
Annually,
the
city
council
may
certify
3
a
basic
levy
for
city
government
purposes,
subject
to
the
4
limitation
on
property
tax
dollars
provided
in
this
section.
5
2.
For
purposes
of
this
section,
unless
the
context
6
otherwise
requires:
7
a.
“Annual
growth
factor”
means
the
annual
growth
percentage
8
determined
under
subsection
7
plus
one
hundred
percent.
9
b.
“Boundary
adjustment”
means
annexation,
severance,
10
incorporation,
or
discontinuance
as
those
terms
are
defined
in
11
section
368.1.
12
c.
“Budget
year”
is
the
fiscal
year
beginning
during
the
13
calendar
year
in
which
a
budget
is
certified.
14
d.
“Current
fiscal
year”
is
the
fiscal
year
ending
during
15
the
calendar
year
in
which
a
budget
is
certified.
16
e.
“Effective
property
tax
rate”
means
the
property
tax
17
rate
per
one
thousand
dollars
of
assessed
value
and
is
equal
18
to
one
thousand
multiplied
by
the
quotient
of
the
product
of
19
the
current
fiscal
year’s
actual
property
tax
dollars
certified
20
for
levy
multiplied
by
the
annual
growth
factor
divided
by
the
21
difference
of
the
total
assessed
value
used
to
calculate
taxes
22
for
the
budget
year
minus
the
net
new
valuation
for
the
budget
23
year.
24
f.
“Net
new
valuation”
means
the
net
increase
from
the
25
current
fiscal
year
to
the
budget
year
in
assessed
valuation
26
due
to
the
following,
the
amount
of
each
as
certified
by
the
27
county
auditor
to
the
department
of
management
by
January
28
1
preceding
the
applicable
fiscal
year,
excluding
amounts
29
attributable
to
a
valuation
release:
30
(1)
New
construction.
31
(2)
Additions
or
improvements
to
existing
structures
that
32
are
not
normal
and
necessary
repairs
under
section
441.21,
33
subsection
8.
34
(3)
Net
boundary
adjustment.
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(4)
A
municipality
no
longer
dividing
tax
revenues
in
an
1
urban
renewal
area
as
provided
in
section
403.19
or
a
community
2
college
no
longer
dividing
revenues
as
provided
in
section
3
260E.4.
4
(5)
That
portion
of
taxable
property
located
in
an
urban
5
revitalization
area
on
which
an
exemption
was
allowed
and
such
6
exemption
has
expired.
7
(6)
New
exemptions
for
existing
properties
and
the
8
expiration
or
removal
of
property
exemptions.
9
g.
“Net
new
valuation
taxes”
means
an
amount
equal
to
10
the
effective
property
tax
rate
for
the
city
general
fund
11
multiplied
by
net
new
valuation
for
the
budget
year.
12
h.
“Valuation
release”
means
the
valuation
that
is
released
13
in
any
one
year
from
either
a
division
of
revenue
under
section
14
260E.4
or
an
urban
renewal
area
for
which
taxes
were
being
15
divided
under
section
403.19
if
the
property
for
the
valuation
16
being
released
remains
subject
to
the
division
of
revenue
under
17
section
260E.4
or
remains
part
of
the
urban
renewal
area
that
18
is
subject
to
a
division
of
revenue
under
section
403.19.
19
3.
a.
For
the
fiscal
year
beginning
July
1,
2020,
and
20
subsequent
fiscal
years,
the
maximum
amount
of
property
21
tax
dollars
which
may
be
certified
for
levy
by
a
city
for
22
the
general
fund
shall
be
the
maximum
property
tax
dollars
23
calculated
under
paragraph
“b”
.
The
amount
of
property
tax
24
dollars
calculated
under
this
subsection
and
determined
under
25
subsection
4
includes
those
amounts
received
by
the
city
as
26
replacement
taxes
under
chapter
437A
or
437B.
27
b.
The
maximum
property
tax
dollars
that
may
be
levied
for
28
deposit
in
the
general
fund
is
an
amount
equal
to
the
sum
of
the
29
following
minus
the
amount
certified
for
levy
within
the
city
30
under
sections
28E.22
and
28M.5:
31
(1)
The
annual
growth
factor
times
the
current
fiscal
year’s
32
actual
property
tax
dollars
certified
for
levy
for
the
general
33
fund.
34
(2)
The
amount
of
net
new
valuation
taxes
in
the
city.
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4.
a.
For
purposes
of
calculating
maximum
property
tax
1
dollars
for
the
city
general
fund
for
the
fiscal
year
beginning
2
July
1,
2020,
only,
the
term
“current
fiscal
year’s
actual
3
property
tax
dollars”
shall
mean
the
sum
of
the
total
amount
4
of
property
tax
dollars
certified
by
the
city
for
the
city’s
5
general
fund
under
section
384.1,
Code
2019,
plus
the
total
6
amount
of
property
tax
dollars
certified
for
the
city’s
trust
7
and
agency
fund
under
section
384.6,
subsection
1,
Code
2019,
8
but
excluding
that
portion
of
the
amounts
certified
for
the
9
payment
of
benefits
under
chapter
97B,
chapter
411,
chapter
10
412,
or
other
pension
or
retirement
systems,
for
the
city’s
11
emergency
fund
under
section
384.8,
Code
2019,
for
the
levies
12
authorized
under
section
384.12,
subsections
8,
10,
11,
12,
13,
13
17,
and
21,
Code
2019,
and
certified
for
levy
within
the
city
14
under
sections
28E.22
and
28M.5
for
the
fiscal
year
beginning
15
July
1,
2018,
or
the
fiscal
year
beginning
July
1,
2019,
16
whichever
is
greater.
17
b.
For
purposes
of
calculating
maximum
property
tax
dollars
18
for
a
fiscal
year
beginning
on
or
after
July
1,
2021,
a
city
19
for
which
the
city’s
taxes
were
not
certified
back
by
the
20
department
of
management
under
section
24.17
for
the
current
21
fiscal
year
due
to
an
act
or
omission
of
the
city,
the
current
22
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
23
shall
be
equal
to
the
amount
certified
for
levy
for
the
fiscal
24
year
immediately
preceding
the
current
fiscal
year
or
the
25
amount
under
paragraph
“a”
,
if
applicable.
26
5.
Property
taxes
certified
for
retirement
and
pension
27
expenses
in
section
384.3B,
deposit
in
the
debt
service
fund
28
in
section
384.4,
capital
improvements
reserve
fund
in
section
29
384.7,
any
capital
projects
fund
established
by
the
city
for
30
deposit
of
bond,
loan,
or
note
proceeds,
and
property
taxes
31
collected
from
a
levy
in
section
384.12,
are
not
counted
32
against
the
maximum
amount
of
property
tax
dollars
that
may
be
33
certified
for
a
budget
year
under
subsection
3.
34
6.
Notwithstanding
the
maximum
amount
of
taxes
a
city
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may
certify
for
levy,
the
tax
levied
by
a
city
on
tracts
of
1
land
and
improvements
on
the
tracts
of
land
used
and
assessed
2
for
agricultural
or
horticultural
purposes
shall
not
exceed
3
three
dollars
and
three-eighths
cents
per
thousand
dollars
4
of
assessed
value
in
any
year.
Improvements
located
on
such
5
tracts
of
land
and
not
used
for
agricultural
or
horticultural
6
purposes
and
all
residential
dwellings
are
subject
to
the
same
7
rate
of
tax
levied
by
the
city
on
all
other
taxable
property
8
within
the
city.
9
7.
a.
Except
as
provided
in
this
subsection,
the
annual
10
growth
percentage
for
each
city
for
each
fiscal
year
beginning
11
on
or
after
July
1,
2020,
is
zero
percent.
12
b.
The
city
council
may,
by
resolution,
annually
approve
13
an
annual
growth
percentage
in
excess
of
the
percentage
in
14
paragraph
“a”
,
but
not
to
exceed
two
percent,
if
the
council
15
publishes
in
accordance
with
section
362.3
a
notice
of
the
16
proposed
resolution
that
includes
the
proposed
annual
growth
17
percentage,
the
purposes
for
which
the
additional
property
18
tax
revenue
will
be
used,
and
the
time
and
place
of
a
public
19
meeting
at
which
the
council
proposes
to
take
action
on
20
the
resolution.
At
the
meeting,
and
before
approval
of
21
the
resolution,
the
council
shall
receive
oral
or
written
22
objections
from
any
resident
or
property
owner
of
the
city.
23
After
all
objections
have
been
received
and
considered,
the
24
council
may
either
take
action
on
the
resolution
or
vote
to
25
abandon
the
resolution.
26
c.
(1)
Following
approval
of
a
resolution
under
paragraph
27
“b”
that
establishes
an
annual
growth
percentage
of
two
percent,
28
the
city
council
may,
by
a
separate
resolution
approved
29
by
a
two-thirds
majority
of
the
council,
approve
up
to
one
30
additional
percentage
point
for
the
annual
growth
percentage
31
if
the
council
publishes
in
accordance
with
section
362.3
a
32
notice
of
the
proposed
resolution
that
includes
the
proposed
33
annual
growth
percentage,
the
purposes
for
which
the
additional
34
property
tax
revenue
will
be
used,
and
the
time
and
place
of
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a
public
meeting
at
which
the
council
proposes
to
take
action
1
on
the
resolution.
At
the
meeting,
and
before
approval
of
2
the
resolution,
the
council
shall
receive
oral
or
written
3
objections
from
any
resident
or
property
owner
of
the
city.
4
After
all
objections
have
been
received
and
considered,
the
5
council
may
either
take
action
on
the
resolution
or
vote
to
6
abandon
the
resolution.
7
(2)
If
at
any
time
within
twenty
days
after
the
meeting
8
under
subparagraph
(1),
a
petition
is
filed
with
the
city
clerk
9
signed
by
eligible
electors
of
the
city
equal
in
number
to
the
10
lesser
of
one
thousand
or
ten
percent
of
the
persons
in
the
11
city
who
voted
for
the
office
of
president
of
the
United
States
12
at
the
last
preceding
general
election
that
had
such
office
on
13
the
ballot,
asking
that
the
question
of
increasing
the
annual
14
growth
percentage
under
this
paragraph
“c”
be
submitted
to
the
15
registered
voters
of
the
city,
the
council
shall
either
vote
to
16
abandon
the
resolution
or
shall
direct
the
county
commissioner
17
of
elections
to
call
a
special
election
upon
the
question.
If,
18
however,
a
valid
petition
is
filed
under
this
subsection
and
19
the
notice
requirement
of
subparagraph
(3)
cannot
be
satisfied,
20
the
council
shall
declare
the
proposal
to
be
abandoned.
21
(3)
The
special
election,
if
called,
is
subject
to
the
22
following:
23
(a)
The
city
council
must
give
at
least
thirty-two
days’
24
notice
to
the
county
commissioner
of
elections
that
the
special
25
election
is
to
be
held.
In
no
case,
however,
shall
a
notice
be
26
given
to
the
county
commissioner
of
elections
after
December
27
31
for
an
election
on
a
proposition
to
increase
the
annual
28
growth
percentage
under
this
paragraph
“c”
for
the
fiscal
year
29
beginning
in
the
next
calendar
year.
30
(b)
The
proposition
is
approved
if
it
receives
a
favorable
31
majority
of
the
votes
cast
on
the
proposition.
32
(c)
The
canvass
shall
be
held
beginning
at
1:00
p.m.
on
33
the
second
day
which
is
not
a
holiday
following
the
special
34
election.
Notice
of
the
special
election
shall
be
published
at
35
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least
once
in
a
newspaper
as
specified
in
section
362.3
prior
1
to
the
date
of
the
special
election.
2
d.
Each
notice
published
under
this
subsection
and
the
3
ballot
for
an
election
held
under
paragraph
“c”
shall
include
4
the
property
tax
levy
rate
per
one
thousand
dollars
for
5
the
current
fiscal
year,
the
property
tax
levy
rate
for
the
6
budget
year
if
the
annual
growth
percentage
is
zero
percent,
7
and
the
property
tax
levy
rate
if
the
proposed
annual
growth
8
percentage
is
adopted
by
resolution
or
approved
at
election,
9
as
applicable.
10
8.
The
department
of
management,
in
consultation
with
the
11
city
finance
committee,
shall
adopt
rules
to
administer
this
12
section.
The
department
shall
prescribe
forms
to
be
used
by
13
cities
when
making
calculations
required
by
this
section.
14
Sec.
23.
Section
384.3,
Code
2019,
is
amended
to
read
as
15
follows:
16
384.3
General
fund.
17
All
moneys
received
for
city
government
purposes
from
18
taxes
and
other
sources
must
be
credited
to
the
general
fund
19
of
the
city,
except
that
moneys
received
for
the
purposes
20
of
the
debt
service
fund,
the
trust
and
agency
funds,
the
21
capital
improvements
reserve
fund,
the
emergency
fund
and
other
22
funds
established
by
state
law
must
be
deposited
as
otherwise
23
required
or
authorized
by
state
law.
All
moneys
received
by
24
a
city
from
the
federal
government
must
be
reported
to
the
25
department
of
management
who
shall
transmit
a
copy
to
the
26
legislative
services
agency.
27
Sec.
24.
NEW
SECTION
.
384.3B
Retirement
system
expenses
28
——
levy.
29
1.
To
the
extent
that
the
city’s
basic
levy
for
city
30
government
purposes
under
section
384.1,
subsection
3,
is
31
insufficient
to
meet
the
city’s
needs
for
retirement
expenses
32
under
chapter
97B,
chapter
411,
chapter
412,
or
other
pension
33
or
retirement
systems
that
are
associated
with
salaries
of
the
34
city’s
employees,
including
the
types
of
retirement
or
pension
35
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expenses
authorized
for
payment
by
cities
under
section
384.6,
1
subsection
1,
Code
2019,
the
council
may
certify
a
levy
each
2
year
in
an
amount
necessary
to
meet
those
needs.
3
2.
The
amounts
certified
for
levy
under
this
section
shall
4
be
credited
to
the
general
fund
of
the
city,
but
are
not
5
subject
to
the
city’s
basic
levy
limitation
on
property
tax
6
dollars
for
city
government
purposes
under
section
384.1.
7
Sec.
25.
Section
384.6,
Code
2019,
is
amended
to
read
as
8
follows:
9
384.6
Trust
and
agency
funds.
10
A
city
may
establish
trust
and
agency
funds
for
the
following
11
purposes:
12
1.
Accounting
for
pension
and
related
employee
benefit
13
funds
as
provided
by
the
city
finance
committee.
A
city
may
14
certify
taxes
to
be
levied
for
a
trust
and
agency
fund
in
the
15
amount
necessary
to
meet
its
obligations.
16
a.
A
city
may
make
contributions
to
a
retirement
system
17
other
than
the
Iowa
public
employees’
retirement
system
for
18
its
city
manager,
or
city
administrator
performing
the
duties
19
of
city
manager,
in
an
annual
amount
not
to
exceed
the
amount
20
that
would
have
been
contributed
by
the
employer
under
section
21
97B.11
.
22
b.
If
a
police
chief
or
fire
chief
has
submitted
a
23
written
request
to
the
board
of
trustees
to
be
exempt
from
24
chapter
411
,
authorized
in
section
411.3,
subsection
1
,
a
25
city
shall
make
contributions
for
the
chief,
in
an
amount
26
not
to
exceed
the
amount
that
would
have
been
contributed
by
27
the
city
under
section
411.8,
subsection
1
,
paragraph
“a”
,
28
to
the
international
city
management
association
retirement
29
corporation.
30
c.
A
city
which
has
contracted
with
another
city
or
31
governmental
entity
for
the
provision
of
public
safety
32
services,
including
but
not
limited
to
police
protection,
33
fire
protection,
ambulance,
or
hazardous
materials
response,
34
may,
pursuant
to
contract,
make
contributions
for
pension
and
35
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related
employee
benefits
for
personnel
of
the
other
city
or
1
governmental
entity
providing
such
services
to
the
city.
The
2
city
may
make
such
contributions
in
an
annual
amount
not
to
3
exceed
the
amount
of
contributions
for
pension
and
related
4
employee
benefits
that
would
otherwise
be
paid
by
the
other
5
city
or
governmental
entity
for
such
personnel.
6
2.
1.
Accounting
for
gifts
received
by
the
city
for
a
7
particular
purpose.
8
3.
2.
Accounting
for
money
and
property
received
and
9
handled
by
the
city
as
trustee
or
custodian
or
in
the
capacity
10
of
an
agent.
11
Sec.
26.
Section
384.12,
subsections
8,
10,
11,
12,
13,
17,
12
and
21,
Code
2019,
are
amended
by
striking
the
subsections.
13
Sec.
27.
Section
384.12,
subsection
19,
unnumbered
14
paragraph
1,
Code
2019,
is
amended
to
read
as
follows:
15
A
tax
that
exceeds
any
tax
levy
limit
within
this
chapter
16
other
than
the
limitation
established
pursuant
to
section
17
384.1
,
provided
the
question
has
been
submitted
at
a
special
18
levy
election
and
received
a
simple
majority
of
the
votes
cast
19
on
the
proposition
to
authorize
the
enumerated
levy
limit
to
be
20
exceeded
for
the
proposed
budget
year.
21
Sec.
28.
Section
384.15,
subsection
1,
Code
2019,
is
amended
22
to
read
as
follows:
23
1.
Promulgate
rules
relating
to
budget
amendments
and
the
24
procedures
for
transferring
moneys
between
funds,
and
other
25
rules
necessary
or
desirable
in
order
to
exercise
its
powers
26
and
perform
its
duties,
including
rules
necessary
to
implement
27
section
384.6,
subsection
1
384.3B
.
The
committee’s
rules
are
28
subject
to
chapter
17A
as
applicable.
29
Sec.
29.
Section
384.16,
subsection
6,
Code
2019,
is
amended
30
to
read
as
follows:
31
6.
Taxes
levied
by
a
city
whose
budget
is
certified
after
32
March
15
shall
be
limited
to
the
prior
year’s
budget
amount.
33
However,
this
penalty
may
be
waived
by
the
director
of
the
34
department
of
management
if
the
city
demonstrates
that
the
35
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March
15
deadline
was
missed
because
of
circumstances
beyond
1
the
control
of
the
city
or
as
the
result
of
an
election
held
2
under
section
384.1,
subsection
7
.
3
Sec.
30.
Section
384.18,
subsection
1,
paragraph
c,
Code
4
2019,
is
amended
to
read
as
follows:
5
c.
To
permit
transfers
from
the
debt
service
fund,
the
6
capital
improvements
reserve
fund,
the
emergency
fund,
or
other
7
funds
established
by
state
law,
to
any
other
city
fund,
unless
8
specifically
prohibited
by
state
law.
9
Sec.
31.
Section
384.110,
Code
2019,
is
amended
to
read
as
10
follows:
11
384.110
Insurance,
self-insurance,
and
risk
pooling
funds.
12
A
city
may
credit
funds
to
a
fund
or
funds
for
the
purposes
13
authorized
by
section
364.4,
subsection
5
;
section
384.12,
14
subsection
17
;
or
section
384.24,
subsection
3
,
paragraph
“s”
.
15
Moneys
credited
to
the
fund
or
funds,
and
interest
earned
on
16
such
moneys,
shall
remain
in
the
fund
or
funds
until
expended
17
for
purposes
authorized
by
section
364.4,
subsection
5
;
18
section
384.12,
subsection
17
;
or
section
384.24,
subsection
19
3
,
paragraph
“s”
.
20
Sec.
32.
Section
386.8,
Code
2019,
is
amended
to
read
as
21
follows:
22
386.8
Operation
tax.
23
A
city
may
establish
a
self-supported
improvement
district
24
operation
fund,
and
may
certify
taxes
not
to
exceed
the
25
rate
limitation
as
established
in
the
ordinance
creating
the
26
district,
or
any
amendment
thereto,
each
year
to
be
levied
27
for
the
fund
against
all
of
the
property
in
the
district,
28
for
the
purpose
of
paying
the
administrative
expenses
of
29
the
district,
which
may
include
but
are
not
limited
to
30
administrative
personnel
salaries,
a
separate
administrative
31
office,
planning
costs
including
consultation
fees,
engineering
32
fees,
architectural
fees,
and
legal
fees
and
all
other
expenses
33
reasonably
associated
with
the
administration
of
the
district
34
and
the
fulfilling
of
the
purposes
of
the
district.
The
taxes
35
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levied
for
this
fund
may
also
be
used
for
the
purpose
of
paying
1
maintenance
expenses
of
improvements
or
self-liquidating
2
improvements
for
a
specified
length
of
time
with
one
or
more
3
options
to
renew
if
such
is
clearly
stated
in
the
petition
4
which
requests
the
council
to
authorize
construction
of
the
5
improvement
or
self-liquidating
improvement,
whether
or
not
6
such
petition
is
combined
with
the
petition
requesting
creation
7
of
a
district.
Parcels
of
property
which
are
assessed
as
8
residential
property
for
property
tax
purposes
are
exempt
from
9
the
tax
levied
under
this
section
except
residential
properties
10
within
a
duly
designated
historic
district.
A
tax
levied
under
11
this
section
is
not
subject
to
the
levy
limitation
in
section
12
384.1
.
13
Sec.
33.
Section
386.9,
Code
2019,
is
amended
to
read
as
14
follows:
15
386.9
Capital
improvement
tax.
16
A
city
may
establish
a
capital
improvement
fund
for
a
17
district
and
may
certify
taxes,
not
to
exceed
the
rate
18
established
by
the
ordinance
creating
the
district,
or
any
19
subsequent
amendment
thereto,
each
year
to
be
levied
for
20
the
fund
against
all
of
the
property
in
the
district,
for
21
the
purpose
of
accumulating
moneys
for
the
financing
or
22
payment
of
a
part
or
all
of
the
costs
of
any
improvement
or
23
self-liquidating
improvement.
However,
parcels
of
property
24
which
are
assessed
as
residential
property
for
property
tax
25
purposes
are
exempt
from
the
tax
levied
under
this
section
26
except
residential
properties
within
a
duly
designated
historic
27
district.
A
tax
levied
under
this
section
is
not
subject
to
28
the
levy
limitations
in
section
384.1
or
384.7
.
29
Sec.
34.
Section
400.8,
subsection
1,
Code
2019,
is
amended
30
to
read
as
follows:
31
1.
The
commission,
when
necessary
under
the
rules,
32
including
minimum
and
maximum
age
limits,
which
shall
be
33
prescribed
and
published
in
advance
by
the
commission
and
34
posted
in
the
city
hall,
shall
hold
examinations
for
the
35
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purpose
of
determining
the
qualifications
of
applicants
1
for
positions
under
civil
service,
other
than
promotions,
2
which
examinations
shall
be
practical
in
character
and
shall
3
relate
to
matters
which
will
fairly
test
the
mental
and
4
physical
ability
of
the
applicant
to
discharge
the
duties
of
5
the
position
to
which
the
applicant
seeks
appointment.
The
6
physical
examination
of
applicants
for
appointment
to
the
7
positions
of
police
officer,
police
matron,
or
fire
fighter
8
shall
be
held
in
accordance
with
medical
protocols
established
9
by
the
board
of
trustees
of
the
fire
and
police
retirement
10
system
established
by
section
411.5
and
shall
be
conducted
11
in
accordance
with
the
directives
of
the
board
of
trustees.
12
However,
the
prohibitions
of
section
216.6,
subsection
1
,
13
paragraph
“d”
,
regarding
tests
for
the
presence
of
the
antibody
14
to
the
human
immunodeficiency
virus
shall
not
apply
to
such
15
examinations.
The
board
of
trustees
may
change
the
medical
16
protocols
at
any
time
the
board
so
determines.
In
the
event
of
17
a
conflict
between
the
medical
protocols
established
under
this
18
section
and
the
minimum
entrance
requirements
of
the
Iowa
law
19
enforcement
academy
under
section
80B.11
,
the
medical
protocols
20
established
under
this
section
shall
control.
The
physical
21
examination
of
an
applicant
for
the
position
of
police
officer,
22
police
matron,
or
fire
fighter
shall
be
conducted
after
a
23
conditional
offer
of
employment
has
been
made
to
the
applicant.
24
An
applicant
shall
not
be
discriminated
against
on
the
basis
25
of
height,
weight,
sex,
or
race
in
determining
physical
or
26
mental
ability
of
the
applicant.
Reasonable
rules
relating
to
27
strength,
agility,
and
general
health
of
applicants
shall
be
28
prescribed.
The
costs
of
the
physical
examination
required
29
under
this
subsection
shall
be
paid
from
the
trust
and
agency
30
general
fund
of
the
city.
31
Sec.
35.
Section
411.6,
subsection
5,
paragraph
b,
Code
32
2019,
is
amended
to
read
as
follows:
33
b.
If
a
member
in
service
or
the
chief
of
the
police
or
34
fire
departments
becomes
incapacitated
for
duty
as
a
natural
35
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or
proximate
result
of
an
injury
or
disease
incurred
in
or
1
aggravated
by
the
actual
performance
of
duty
at
some
definite
2
time
or
place
or
while
acting,
pursuant
to
order,
outside
the
3
city
by
which
the
member
is
regularly
employed,
the
member,
4
upon
being
found
to
be
temporarily
incapacitated
following
a
5
medical
examination
as
directed
by
the
city,
is
entitled
to
6
receive
the
member’s
full
pay
and
allowances
from
the
city’s
7
general
fund
or
trust
and
agency
fund
until
reexamined
as
8
directed
by
the
city
and
found
to
be
fully
recovered
or
until
9
the
city
determines
that
the
member
is
likely
to
be
permanently
10
disabled.
If
the
temporary
incapacity
of
a
member
continues
11
more
than
sixty
days,
or
if
the
city
expects
the
incapacity
12
to
continue
more
than
sixty
days,
the
city
shall
notify
the
13
system
of
the
temporary
incapacity.
Upon
notification
by
a
14
city,
the
system
may
refer
the
matter
to
the
medical
board
for
15
review
and
consultation
with
the
member’s
treating
physician
16
during
the
temporary
incapacity.
Except
as
provided
by
this
17
paragraph,
the
board
of
trustees
of
the
statewide
system
has
no
18
jurisdiction
over
these
matters
until
the
city
determines
that
19
the
disability
is
likely
to
be
permanent.
20
Sec.
36.
Section
411.15,
Code
2019,
is
amended
to
read
as
21
follows:
22
411.15
Hospitalization
and
medical
attention.
23
Cities
shall
provide
hospital,
nursing,
and
medical
24
attention
for
the
members
of
the
police
and
fire
departments
25
of
the
cities,
when
injured
while
in
the
performance
of
their
26
duties
as
members
of
such
department,
and
shall
continue
to
27
provide
hospital,
nursing,
and
medical
attention
for
injuries
28
or
diseases
incurred
while
in
the
performance
of
their
duties
29
for
members
receiving
a
retirement
allowance
under
section
30
411.6,
subsection
6
.
Cities
may
fund
the
cost
of
the
hospital,
31
nursing,
and
medical
attention
required
by
this
section
through
32
the
purchase
of
insurance,
by
self-insuring
the
obligation,
or
33
through
payment
of
moneys
into
a
local
government
risk
pool
34
established
for
the
purpose
of
covering
the
costs
associated
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with
the
requirements
of
this
section
.
However,
the
cost
of
1
the
hospital,
nursing,
and
medical
attention
required
by
this
2
section
shall
not
be
funded
through
an
employee-paid
health
3
insurance
policy.
The
cost
of
the
hospital,
nursing,
and
4
medical
attention
required
by
this
section
shall
be
paid
from
5
moneys
held
in
a
trust
and
agency
fund
established
pursuant
6
to
section
384.6
,
the
city’s
general
fund
or
out
of
the
7
appropriation
for
the
department
to
which
the
injured
person
8
belongs
or
belonged;
provided
that
any
amounts
received
by
9
the
injured
person
from
any
other
source
for
such
specific
10
purposes,
shall
be
deducted
from
the
amount
paid
by
the
city
11
under
the
provisions
of
this
section
.
12
Sec.
37.
Section
441.45,
Code
2019,
is
amended
by
adding
the
13
following
new
subsection:
14
NEW
SUBSECTION
.
3.
The
county
assessor
of
each
county
and
15
each
city
assessor
shall,
at
the
same
time
as
the
transmission
16
of
the
abstract
to
the
department
of
revenue
under
this
17
section,
transmit
to
the
county
auditor
an
abstract
containing
18
the
information
required
under
subsection
1
by
taxing
district.
19
Sec.
38.
REPEAL.
Sections
331.424,
331.425,
331.426,
and
20
384.8,
Code
2019,
are
repealed.
21
Sec.
39.
APPLICABILITY.
This
division
of
this
Act
applies
22
to
fiscal
years
beginning
on
or
after
July
1,
2020.
23
DIVISION
II
24
PROPERTY
TAX
SYSTEM
ADVISORY
GROUP
25
Sec.
40.
NEW
SECTION
.
421.1B
Property
tax
system
advisory
26
group
created
——
duties.
27
1.
The
director
of
revenue
shall
establish
a
property
tax
28
system
advisory
group
to
comprehensively
analyze
the
existing
29
property
tax
laws,
rules,
programs,
and
systems
of
this
state,
30
including
but
not
limited
to
the
statutory
changes
contained
in
31
this
Act,
classification
of
property,
assessment
limitations,
32
property
valuation
methodologies,
property
tax
credits
and
33
exemptions
for
low-income
and
elderly
property
owners,
and
the
34
methodologies
of
calculating
property
tax
rates.
Based
on
the
35
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analysis,
the
advisory
group
shall
annually
provide
input,
1
feedback,
and
recommendations
to
the
department
of
revenue
and
2
to
the
general
assembly.
Recommendations
made
by
the
advisory
3
group
shall
focus
on
reforms
that
will
increase
transparency
4
and
fairness
and
reforms
that
will
simplify
property
tax
5
systems.
Recommendations
of
the
advisory
group
may
include
6
statutory
changes,
administrative
rule
changes,
or
governmental
7
subdivision
policy
and
implementation
changes.
8
2.
The
property
tax
system
advisory
group
established
by
9
the
director
of
revenue
shall
include,
at
a
minimum,
all
of
the
10
following
members:
11
a.
One
member
from
an
association
representing
Iowa
12
counties.
13
b.
One
member
from
an
association
representing
Iowa
cities.
14
c.
One
member
from
an
association
representing
boards
of
15
directors
of
Iowa
public
schools.
16
d.
One
member
from
an
association
representing
agricultural
17
property
taxpayers.
18
e.
One
member
from
an
association
representing
industrial
19
property
taxpayers.
20
f.
One
member
who
is
a
residential
property
taxpayer.
21
g.
The
director
of
the
department
of
management
or
an
22
employee
of
the
department
of
management
designated
by
the
23
director
of
the
department
of
management.
24
h.
The
director
of
revenue
or
an
employee
of
the
department
25
of
revenue
designated
by
the
director
of
revenue.
26
i.
The
director
of
the
economic
development
authority
or
27
an
employee
of
the
authority
designated
by
the
director
of
the
28
economic
development
authority.
29
j.
One
member
from
an
association
representing
county
and
30
city
assessors
of
this
state.
31
3.
a.
The
department
of
revenue,
in
consultation
with
the
32
department
of
management,
shall
provide
staffing
assistance
to
33
the
advisory
group.
34
b.
The
advisory
group
shall
adopt
rules
relating
to
its
35
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procedures
and
meetings
under
the
general
supervision
of
the
1
director
of
revenue.
2
4.
The
activities
of
the
advisory
group,
including
all
3
recommendations
adopted,
shall
be
included
in
an
annual
report.
4
The
first
such
report
shall
be
submitted
to
the
department
of
5
revenue
and
the
general
assembly
no
later
than
January
1,
2020,
6
with
subsequent
reports
developed
and
submitted
by
January
1
7
each
year
thereafter
until
January
1,
2025.
8
Sec.
41.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
9
deemed
of
immediate
importance,
takes
effect
upon
enactment.
10
DIVISION
III
11
ELDERLY
PROPERTY
TAX
CREDIT
12
Sec.
42.
Section
425.1,
subsection
1,
paragraph
a,
Code
13
2019,
is
amended
to
read
as
follows:
14
a.
A
homestead
credit
fund
is
created.
There
is
15
appropriated
annually
from
the
general
fund
of
the
state
to
16
the
department
of
revenue
to
be
credited
to
the
homestead
17
credit
fund,
an
amount
sufficient
to
implement
this
chapter
18
subchapter
.
19
Sec.
43.
Section
425.17,
subsection
2,
Code
2019,
is
amended
20
to
read
as
follows:
21
2.
a.
“Claimant”
means
either
any
of
the
following:
22
(1)
A
person
either
filing
a
claim
for
credit
or
23
reimbursement
under
this
subchapter
who
has
attained
the
age
24
of
sixty-five
years
on
or
before
December
31
of
the
base
year
25
or
who
is
totally
disabled
and
was
totally
disabled
on
or
26
before
December
31
of
the
base
year
or
filing
a
claim
for
27
reimbursement
under
this
subchapter
who
has
attained
the
age
of
28
sixty-five
years
on
or
before
December
31
of
the
base
year
and
29
who
is
domiciled
in
this
state
at
the
time
the
claim
is
filed
or
30
at
the
time
of
the
person’s
death
in
the
case
of
a
claim
filed
31
by
the
executor
or
administrator
of
the
claimant’s
estate.
32
(2)
A
person
filing
a
claim
for
credit
or
reimbursement
33
under
this
subchapter
who
has
attained
the
age
of
twenty-three
34
years
on
or
before
December
31
of
the
base
year
or
was
a
head
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of
household
on
December
31
of
the
base
year,
as
defined
in
1
the
Internal
Revenue
Code,
but
has
not
attained
the
age
or
2
disability
status
described
in
paragraph
“a”
,
subparagraph
(1)
3
or
the
age
status
and
eligibility
criteria
of
subparagraph
(3)
,
4
and
is
domiciled
in
this
state
at
the
time
the
claim
is
filed
or
5
at
the
time
of
the
person’s
death
in
the
case
of
a
claim
filed
6
by
the
executor
or
administrator
of
the
claimant’s
estate,
and
7
was
not
claimed
as
a
dependent
on
any
other
person’s
tax
return
8
for
the
base
year.
9
(3)
A
person
filing
a
claim
for
credit
under
this
subchapter
10
who
has
attained
the
age
of
sixty-five
years
on
or
before
11
December
31
of
the
base
year,
who
has
a
household
income
of
12
less
than
two
hundred
fifty
percent
of
the
federal
poverty
13
level,
as
defined
by
the
most
recently
revised
poverty
income
14
guidelines
published
by
the
United
States
department
of
health
15
and
human
services,
and
is
domiciled
in
this
state
at
the
time
16
the
claim
is
filed
or
at
the
time
of
the
person’s
death
in
the
17
case
of
a
claim
filed
by
the
executor
or
administrator
of
the
18
claimant’s
estate.
19
b.
“Claimant”
under
paragraph
“a”
,
subparagraph
(1)
or
(2),
20
includes
a
vendee
in
possession
under
a
contract
for
deed
and
21
may
include
one
or
more
joint
tenants
or
tenants
in
common.
22
In
the
case
of
a
claim
for
rent
constituting
property
taxes
23
paid,
the
claimant
shall
have
rented
the
property
during
any
24
part
of
the
base
year.
In
the
case
of
a
claim
for
property
25
taxes
due,
the
claimant
shall
have
occupied
the
property
during
26
any
part
of
the
fiscal
year
beginning
July
1
of
the
base
year.
27
If
a
homestead
is
occupied
by
two
or
more
persons,
and
more
28
than
one
person
is
able
to
qualify
as
a
claimant,
the
persons
29
may
each
file
a
claim
based
upon
each
person’s
income
and
rent
30
constituting
property
taxes
paid
or
property
taxes
due.
31
Sec.
44.
Section
425.23,
subsection
1,
Code
2019,
is
amended
32
by
adding
the
following
new
paragraph:
33
NEW
PARAGRAPH
.
c.
The
tentative
credit
for
a
claimant
34
described
in
section
425.17,
subsection
2,
paragraph
“a”
,
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subparagraph
(3),
shall
be
the
greater
of
the
following:
1
(1)
The
amount
of
the
credit
under
the
schedule
specified
in
2
paragraph
“a”
of
this
subsection
if
the
claimant
was
a
claimant
3
as
defined
in
section
425.17,
subsection
2,
paragraph
“a”
,
4
subparagraph
(1),
filing
for
a
credit
under
paragraph
“a”
of
5
this
subsection.
6
(2)
The
difference
between
the
actual
amount
of
property
7
taxes
due
on
the
homestead
during
the
fiscal
year
next
8
following
the
base
year
minus
the
actual
amount
of
property
9
taxes
due
on
the
homestead
during
the
first
fiscal
year
for
10
which
the
claimant
filed
a
claim
for
a
credit
calculated
under
11
this
paragraph
“c”
and
for
which
the
property
taxes
due
on
the
12
homestead
were
calculated
on
an
assessed
valuation
that
was
13
not
a
partial
assessment
and
if
the
claimant
has
filed
for
the
14
credit
calculated
under
this
paragraph
“c”
for
each
of
the
15
subsequent
fiscal
years
after
the
first
credit
claimed.
16
Sec.
45.
Section
425.23,
subsection
4,
paragraph
a,
Code
17
2019,
is
amended
to
read
as
follows:
18
a.
For
the
base
year
beginning
in
the
1999
calendar
year
19
and
for
each
subsequent
base
year,
the
dollar
amounts
set
20
forth
in
subsections
subsection
1
,
paragraphs
“a”
and
“b”
,
and
21
subsection
3
shall
be
multiplied
by
the
cumulative
adjustment
22
factor
for
that
base
year.
“Cumulative
adjustment
factor”
means
23
the
product
of
the
annual
adjustment
factor
for
the
1998
base
24
year
and
all
annual
adjustment
factors
for
subsequent
base
25
years.
The
cumulative
adjustment
factor
applies
to
the
base
26
year
beginning
in
the
calendar
year
for
which
the
latest
annual
27
adjustment
factor
has
been
determined.
28
Sec.
46.
Section
425.24,
Code
2019,
is
amended
to
read
as
29
follows:
30
425.24
Maximum
property
tax
for
purpose
of
credit
or
31
reimbursement.
32
In
For
claimants
under
section
425.17,
subsection
2,
33
paragraph
“a”
,
subparagraphs
(1)
and
(2),
and
for
the
34
calculation
under
section
425.23,
subsection
1,
paragraph
“c”
,
35
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subparagraph
(2),
in
any
case
in
which
property
taxes
due
or
1
rent
constituting
property
taxes
paid
for
any
household
exceeds
2
one
thousand
dollars,
the
amount
of
property
taxes
due
or
rent
3
constituting
property
taxes
paid
shall
be
deemed
to
have
been
4
one
thousand
dollars
for
purposes
of
this
subchapter
.
5
Sec.
47.
Section
425.39,
Code
2019,
is
amended
to
read
as
6
follows:
7
425.39
Fund
created
——
appropriation
——
priority.
8
The
elderly
and
disabled
property
tax
credit
and
9
reimbursement
fund
is
created.
There
is
appropriated
annually
10
from
the
general
fund
of
the
state
to
the
department
of
revenue
11
to
be
credited
to
the
elderly
and
disabled
property
tax
credit
12
and
reimbursement
fund,
from
funds
not
otherwise
appropriated,
13
an
amount
sufficient
to
implement
this
subchapter
for
claimants
14
described
in
section
425.17,
subsection
2
,
paragraph
“a”
,
15
subparagraph
subparagraphs
(1)
and
(3)
.
16
Sec.
48.
APPLICABILITY.
This
division
of
this
Act
applies
17
to
claims
under
chapter
425,
subchapter
II,
filed
on
or
after
18
January
1,
2020.
19
DIVISION
IV
20
STATE
APPRAISAL
MANUAL
21
Sec.
49.
Section
421.17,
subsection
17,
Code
2019,
is
22
amended
to
read
as
follows:
23
17.
To
prepare
and
issue
a
state
appraisal
manual
which
each
24
county
and
city
assessor
shall
use
in
assessing
and
valuing
all
25
classes
of
property
in
the
state.
The
appraisal
manual
shall
26
be
continuously
revised
and
the
manual
and
revisions
shall
be
27
issued
to
the
county
and
city
assessors
in
such
form
and
manner
28
as
prescribed
by
the
director.
Each
county
and
city
assessor
29
shall
use
the
most
recently
issued
manual
in
assessing
and
30
valuing
all
classes
of
property
in
the
state
within
two
years
31
of
the
publication
date
of
the
most
recently
issued
manual.
32
The
department
may
grant
an
extension
of
up
to
two
years
to
33
a
county
or
city
assessor
upon
request
and
demonstration
of
34
substantial
hardship
by
an
assessor.
35
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EXPLANATION
1
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
2
the
explanation’s
substance
by
the
members
of
the
general
assembly.
3
Division
I
of
this
bill
removes
the
property
tax
levy
rate
4
limitations
on
the
general
and
rural
funds
for
counties
and
on
5
the
general
fund
for
cities
and
substitutes
a
limitation
on
the
6
maximum
amount
of
property
tax
dollars
that
may
be
certified
7
for
expenditure
by
a
county
or
city
for
those
funds
for
fiscal
8
years
beginning
on
or
after
July
1,
2020.
The
bill
specifies
9
various
purposes
and
funds
of
the
city
or
county
that
are
not
10
subject
to
the
new
property
tax
limitations.
For
the
fiscal
11
year
beginning
July
1,
2020,
and
subsequent
fiscal
years,
the
12
maximum
amount
of
property
tax
dollars
which
may
be
certified
13
for
levy
shall
generally
be
an
amount
equal
to
the
sum
of
the
14
prior
fiscal
year’s
actual
property
tax
dollars
certified
by
15
the
county
or
city
multiplied
by
the
annual
growth
factor,
16
as
defined
in
the
bill,
plus
the
amount
of
net
new
valuation
17
taxes,
as
defined
in
the
bill.
18
Under
the
bill,
the
annual
growth
factor
is
determined
by
19
adding
the
annual
growth
percentage
to
100
percent.
Unless
a
20
higher
annual
growth
percentage
is
approved
by
the
applicable
21
county
or
city,
the
annual
growth
percentage
for
each
fiscal
22
year
beginning
on
or
after
July
1,
2020,
is
0
percent.
The
23
governing
body
of
the
applicable
county
or
city
may,
by
24
resolution,
annually
approve
an
annual
growth
percentage
in
25
excess
of
0
but
not
to
exceed
2
percent.
Such
resolution
26
must
be
preceded
by
notice
and
a
hearing
where
the
governing
27
board
receives
and
considers
public
objections.
Additionally,
28
following
approval
of
such
a
resolution
that
establishes
an
29
annual
growth
percentage
of
2
percent,
the
governing
body
may,
30
by
a
separate
resolution
approved
by
a
two-thirds
majority
of
31
the
governing
body,
approve
up
to
one
additional
percentage
32
point
for
the
annual
growth
percentage
if
the
governing
body
33
complies
with
the
notice
and
meeting
requirements
similar
to
34
those
for
the
other
percentage
increase.
However,
if
at
any
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time
within
20
days
after
the
meeting,
a
petition
is
filed
that
1
is
signed
by
a
specified
number
of
eligible
electors,
asking
2
that
the
question
of
the
additional
increase
in
the
annual
3
growth
percentage
be
submitted
to
the
registered
voters
at
4
a
special
election,
the
governing
body,
subject
to
election
5
notice
requirements,
is
required
to
either
vote
to
abandon
the
6
resolution
or
shall
direct
the
county
commissioner
of
elections
7
to
call
a
special
election
upon
the
question.
The
proposition
8
is
approved
if
it
receives
a
favorable
majority
of
the
votes
9
cast
on
the
proposition.
10
Division
I
of
the
bill
also
makes
conforming
amendments
to
11
other
provisions
of
the
Code.
12
Division
I
of
the
bill
applies
to
fiscal
years
beginning
on
13
or
after
July
1,
2020.
14
Division
II
of
the
bill
directs
the
director
of
revenue
15
to
establish
a
property
tax
system
advisory
group
to
16
comprehensively
analyze
the
existing
property
tax
laws,
rules,
17
programs,
and
systems
of
this
state.
Based
on
the
analysis
18
conducted,
the
advisory
group
is
required
to
annually
provide
19
input,
feedback,
and
recommendations
to
the
department
of
20
revenue
and
to
the
general
assembly.
The
bill
sets
the
21
minimum
composition
requirements
for
the
advisory
group.
The
22
department
of
revenue,
in
consultation
with
the
department
23
of
management,
is
required
to
provide
staffing
assistance
to
24
the
advisory
group.
The
bill
requires
the
activities
of
the
25
advisory
group,
including
all
recommendations
adopted,
to
be
26
included
in
an
annual
report.
The
first
such
report
shall
27
be
submitted
to
the
department
of
revenue
and
the
general
28
assembly
no
later
than
January
1,
2020,
with
subsequent
reports
29
developed
and
submitted
by
January
1
each
year
thereafter
until
30
January
1,
2025.
31
Division
II
of
the
bill
takes
effect
upon
enactment.
32
Division
III
of
the
bill
modifies
the
eligibility
for
and
33
the
calculation
of
the
amount
of
the
property
tax
credit
for
34
persons
ages
65
and
older
under
Code
chapter
425,
subchapter
35
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S.F.
634
II.
1
Under
the
bill,
a
person
filing
a
claim
for
the
property
tax
2
credit
who
is
at
least
65
years
of
age
and
who
has
a
household
3
income
of
less
than
250
percent
of
the
federal
poverty
level
4
is
eligible
to
receive
a
credit
against
property
taxes
due
on
5
the
claimant’s
homestead.
For
such
a
claimant,
the
tentative
6
credit
amount
is
equal
to
the
greater
of
the
following:
(1)
7
the
amount
of
the
credit
as
calculated
under
the
schedule
8
of
credit
amounts
specified
in
Code
section
425.23(1)(a)
as
9
if
the
claimant
was
an
eligible
claimant
for
a
credit
under
10
that
provision;
and
(2)
the
difference
between
the
actual
11
amount
of
property
taxes
due
on
the
homestead
during
the
12
applicable
fiscal
year
minus
the
actual
amount
of
property
13
taxes
due
on
the
homestead
based
on
a
full
assessment
during
14
the
first
fiscal
year
for
which
the
claimant
filed
for
a
credit
15
calculated
under
the
bill
and
if
the
claimant
has
filed
for
the
16
credit
for
each
of
the
subsequent
fiscal
years
after
the
first
17
credit
claimed.
18
Division
III
of
the
bill
applies
to
claims
under
Code
chapter
19
425,
subchapter
II,
filed
on
or
after
January
1,
2020.
20
Division
IV
relates
to
the
state
appraisal
manual
and
the
21
usage
of
the
manual
by
local
assessors.
Current
law
requires
22
the
director
of
revenue
to
prepare,
issue,
and
revise
a
state
23
appraisal
manual
which
each
county
and
city
assessor
shall
use
24
in
assessing
and
valuing
all
classes
of
property
in
the
state.
25
The
bill
requires
each
county
and
city
assessor
to
use
the
most
26
recently
issued
manual
in
assessing
and
valuing
all
classes
27
of
property
in
the
state
within
two
years
of
the
publication
28
date
of
the
most
recently
issued
manual.
If
requested,
the
29
department
of
revenue
may
grant
an
extension
of
up
to
two
years
30
to
a
county
or
city
assessor
upon
request
and
demonstration
of
31
substantial
hardship.
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