Bill Text: IA SSB1034 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act establishing a new resident homestead rebate for certain individuals relocating to the state, establishing a new resident homestead rebate fund, and making appropriations.
Spectrum: Committee Bill
Status: (Introduced - Dead) 2022-01-13 - Subcommittee reassigned: Green, Driscoll, and Jochum. [SSB1034 Detail]
Download: Iowa-2021-SSB1034-Introduced.html
Senate
Study
Bill
1034
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
LABOR
AND
BUSINESS
RELATIONS
BILL
BY
CHAIRPERSON
WHITING)
A
BILL
FOR
An
Act
establishing
a
new
resident
homestead
rebate
for
certain
1
individuals
relocating
to
the
state,
establishing
a
new
2
resident
homestead
rebate
fund,
and
making
appropriations.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
NEW
SECTION
.
425B.1
New
resident
homestead
1
rebate
program.
2
Persons
who
own
their
homesteads
and
who
meet
the
3
qualifications
provided
in
this
chapter
are
eligible
for
a
new
4
resident
homestead
rebate.
5
Sec.
2.
NEW
SECTION
.
425B.2
Definitions.
6
As
used
in
this
chapter,
unless
the
context
otherwise
7
requires:
8
1.
“Base
year”
means
the
calendar
year
last
ending
before
9
the
claim
is
filed.
10
2.
“Claimant”
means
a
person
filing
a
claim
for
a
rebate
11
under
this
chapter
who
resided
outside
of
the
state
prior
to
12
filing
the
claim,
who
moved
to
and
established
a
homestead
13
in
this
state
on
or
after
January
1,
2021,
but
before
the
14
end
of
the
base
year,
and
who
was
employed
in
this
state
for
15
an
average
of
twenty
hours
per
week
during
the
base
year,
16
or
during
that
portion
of
the
year
during
which
the
person
17
lived
in
this
state,
or
is
the
spouse
of
a
person
in
the
same
18
household
who
was
employed
in
this
state
for
an
average
of
19
twenty
hours
per
week
during
the
base
year,
or
during
that
20
portion
of
the
year
during
which
the
person
lived
in
this
21
state.
22
3.
“Homestead”
means
the
same
as
defined
in
section
425.11.
23
4.
“Household”
means
the
same
as
defined
in
section
425.17.
24
5.
“Property
taxes
paid”
means
property
taxes
actually
25
paid
by
the
claimant
excluding
any
property
tax
credit
on
26
the
homestead
and
any
special
assessments
certified
pursuant
27
to
chapter
384,
subchapter
IV,
and
exclusive
of
delinquent
28
interest
and
charges
for
services,
due
on
a
claimant’s
29
homestead
in
this
state,
but
includes
only
property
taxes
for
30
which
the
claimant
is
liable.
31
Sec.
3.
NEW
SECTION
.
425B.3
Claiming
rebate.
32
1.
The
right
to
file
a
claim
for
a
new
resident
homestead
33
rebate
under
this
chapter
may
be
exercised
by
the
claimant
34
or
on
behalf
of
a
claimant
by
the
claimant’s
legal
guardian,
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spouse,
or
attorney,
or
by
the
executor
or
administrator
of
1
the
claimant’s
estate.
If
a
claimant
dies
after
having
filed
2
a
claim
for
a
rebate,
the
amount
of
the
rebate
may
be
paid
to
3
another
member
of
the
household
as
determined
by
the
department
4
of
revenue.
If
the
claimant
was
the
only
member
of
the
5
household,
the
rebate
may
be
paid
to
the
claimant’s
executor
or
6
administrator,
but
if
neither
is
appointed
and
qualified
within
7
one
year
from
the
date
of
the
filing
of
the
claim,
the
rebate
8
shall
escheat
to
the
state.
9
2.
a.
Only
one
claimant
per
household
per
year
shall
10
be
entitled
to
a
rebate
under
this
chapter.
Subject
to
the
11
limitations
in
paragraph
“b”
,
a
claimant
may
annually
claim
12
a
rebate
for
a
portion
of
the
property
taxes
paid
on
the
13
homestead
during
the
base
year.
A
claimant
may
only
establish
14
residency
once
for
purposes
of
eligibility
for
the
rebate
under
15
this
chapter.
The
director
of
revenue
shall
make
available
16
suitable
forms
with
instructions
for
claimants.
The
claim
17
shall
be
in
a
form
as
the
director
may
prescribe.
18
b.
The
rebate
authorized
under
this
chapter
shall
be
19
available
to
a
claimant
for
the
five
consecutive
years
20
following
the
year
the
claimant
established
residency
in
this
21
state
if
the
homestead
and
employment
requirements
are
met
22
during
each
base
year.
The
amount
of
the
rebate
is
equal
to
a
23
percent
of
the
property
taxes
paid,
determined
as
follows:
24
(1)
For
the
first
year,
twenty
percent.
25
(2)
For
the
second
year,
forty
percent.
26
(3)
For
the
third
year,
sixty
percent.
27
(4)
For
the
fourth
year,
eighty
percent.
28
(5)
For
the
fifth
year,
one
hundred
percent.
29
3.
A
claim
for
a
rebate
shall
not
be
paid
or
allowed
unless
30
the
claim
is
filed
with
the
department
of
revenue
between
31
January
1
and
March
1,
both
dates
inclusive,
immediately
32
following
the
base
year
during
which
the
property
taxes
33
were
paid.
However,
in
case
of
sickness,
absence,
or
other
34
disability
of
the
claimant,
or
if
in
the
judgment
of
the
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director
of
revenue
good
cause
exists,
the
director
of
revenue
1
may
extend
the
time
for
filing
a
claim
for
rebate
through
2
June
30
of
the
same
calendar
year.
A
claim
for
rebate
shall
3
be
disallowed
if
the
department
finds
that
the
claimant
or
4
a
person
of
the
claimant’s
household
received
title
to
the
5
homestead
primarily
for
the
purpose
of
receiving
benefits
under
6
this
chapter.
7
4.
The
amount
of
any
rebate
payable
under
this
chapter
8
may
be
applied
by
the
department
of
revenue
against
any
tax
9
liability,
delinquent
accounts,
charges,
loans,
fees,
or
other
10
indebtedness
due
the
state
or
state
agency
that
has
a
formal
11
agreement
with
the
department
of
revenue
for
central
debt
12
collection,
outstanding
on
the
books
of
the
department
against
13
the
claimant,
or
against
a
spouse
who
was
a
member
of
the
14
claimant’s
household
in
the
base
year.
15
Sec.
4.
NEW
SECTION
.
425B.4
Proof
of
claim.
16
1.
Every
claimant
shall
give
the
department
of
revenue,
in
17
support
of
the
claim,
reasonable
proof
of:
18
a.
Date
of
establishing
residency
in
this
state.
19
b.
Ownership
of
the
property
claimed
as
homestead
or
changes
20
in
homestead.
21
c.
Property
taxes
paid
during
base
year.
22
d.
Household
membership.
23
e.
Employment
hours
during
base
year.
24
2.
The
department
may
require
any
additional
proof
25
necessary
to
support
a
claim.
26
Sec.
5.
NEW
SECTION
.
425B.5
Audit
——
recalculation
or
27
denial
——
appeals.
28
If
on
the
audit
of
a
claim
for
rebate
under
this
chapter,
29
the
department
of
revenue
determines
the
amount
of
the
claim
30
to
have
been
incorrectly
calculated
or
that
the
claim
is
not
31
allowable,
the
department
shall
recalculate
the
claim
and
32
notify
the
claimant
of
the
recalculation
or
denial
and
the
33
reasons
for
it.
The
recalculation
of
the
claim
shall
be
final
34
unless
appealed
to
the
director
within
thirty
days
from
the
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date
of
notice
of
recalculation
or
denial.
The
director
shall
1
grant
a
hearing,
and
upon
hearing,
determine
the
correct
claim,
2
if
any,
and
notify
the
claimant
of
the
decision
by
mail.
The
3
department
of
revenue
shall
not
adjust
a
claim
after
three
4
years
from
October
31
of
the
year
in
which
the
claim
was
filed.
5
If
the
rebate
has
been
paid,
the
amount
may
be
recovered
by
6
assessment
in
the
same
manner
that
income
taxes
are
assessed
7
under
sections
422.26
and
422.30.
The
decision
of
the
director
8
shall
be
final
unless
appealed
as
provided
in
section
425B.7,
9
subsection
2.
Section
422.70
applies
with
respect
to
this
10
chapter.
11
Sec.
6.
NEW
SECTION
.
425B.6
False
claim
——
penalty.
12
A
person
who
makes
a
false
affidavit
for
the
purpose
of
13
obtaining
the
rebate
provided
for
in
this
chapter
or
who
14
knowingly
receives
the
rebate
without
being
legally
entitled
15
to
it
is
guilty
of
a
fraudulent
practice.
The
claim
for
rebate
16
shall
be
disallowed
in
full
and
if
the
rebate
has
been
paid,
17
the
amount
shall
be
recovered
in
the
manner
provided
in
section
18
425B.5.
The
department
of
revenue
may
impose
penalties
under
19
section
421.27.
The
department
of
revenue
shall
send
a
notice
20
of
disallowance
of
the
claim.
21
Sec.
7.
NEW
SECTION
.
425B.7
Notices,
appeals,
and
rules.
22
1.
Section
423.39,
subsection
1,
shall
apply
to
all
notices
23
under
this
chapter.
24
2.
Any
person
aggrieved
by
an
act
or
decision
of
the
25
director
of
revenue
or
the
department
of
revenue
under
this
26
chapter
shall
have
the
same
rights
of
appeal
and
review
as
27
provided
in
section
423.38
and
the
rules
of
the
department
of
28
revenue.
29
3.
The
director
of
revenue
shall
adopt
rules
in
30
accordance
with
chapter
17A
for
the
interpretation
and
proper
31
administration
of
this
chapter,
including
rules
to
prevent
32
and
disallow
duplication
of
benefits
and
to
prevent
any
33
unreasonable
hardship
or
advantage
to
any
person.
34
Sec.
8.
NEW
SECTION
.
425B.8
Fund
created
——
appropriation.
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The
new
resident
homestead
rebate
fund
is
created.
There
1
is
appropriated
annually
from
the
general
fund
of
the
state
to
2
the
department
of
revenue
to
be
credited
to
the
new
resident
3
homestead
rebate
fund,
from
funds
not
otherwise
appropriated,
4
an
amount
sufficient
to
implement
this
chapter
and
make
5
payments
for
all
rebates
claimed.
6
EXPLANATION
7
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
8
the
explanation’s
substance
by
the
members
of
the
general
assembly.
9
This
bill
establishes
a
new
resident
homestead
rebate
for
10
certain
individuals
who
relocate
to
the
state,
maintain
a
11
homestead,
and
meet
certain
employment
requirements.
A
person
12
who
moved
to
and
established
a
homestead
in
this
state
on
or
13
after
January
1,
2021,
but
before
the
end
of
the
base
year,
as
14
defined
in
the
bill,
and
who
was
employed
in
this
state
for
an
15
average
of
20
hours
per
week
during
the
base
year,
or
during
16
that
portion
of
the
year
during
which
the
person
lived
in
this
17
state,
or
is
the
spouse
of
a
person
in
the
same
household
who
18
satisfies
this
employment
requirement,
is
eligible
for
the
19
rebate.
The
criteria
for
determining
a
“homestead”
is
the
same
20
as
is
required
for
the
homestead
property
tax
credit
under
Code
21
chapter
425.
22
Only
one
claimant
per
household
per
year
is
entitled
to
23
a
rebate
under
the
bill.
Additionally,
a
claimant
may
only
24
establish
residency
once
for
purposes
of
eligibility
for
the
25
rebate
under
the
bill.
A
claimant
may
annually
claim
a
rebate
26
for
a
portion
of
the
property
taxes
paid
on
the
homestead
27
during
the
base
year.
“Property
taxes
paid”
is
defined
in
28
the
bill
to
be
property
taxes
actually
paid
by
the
claimant
29
excluding
any
property
tax
credit
on
the
homestead
and
any
30
special
assessments
certified
pursuant
to
Code
chapter
384,
31
subchapter
IV,
and
exclusive
of
delinquent
interest
and
charges
32
for
services,
due
on
a
claimant’s
homestead
in
this
state,
but
33
includes
only
property
taxes
for
which
the
claimant
is
liable.
34
The
rebate
authorized
in
the
bill
is
available
to
a
claimant
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for
the
five
consecutive
years
following
the
establishment
1
of
residency
in
this
state
if
the
homestead
and
employment
2
requirements
are
met
during
each
base
year.
The
amount
of
3
the
rebate
is
equal
to
a
percent
of
the
property
taxes
paid,
4
determined
as
follows:
for
the
first
year,
20
percent;
for
5
the
second
year,
40
percent;
for
the
third
year,
60
percent;
6
for
the
fourth
year,
80
percent;
and
for
the
fifth
year,
100
7
percent.
8
A
claim
for
a
rebate
shall
not
be
paid
or
allowed
unless
the
9
claim
is
filed
with
the
department
of
revenue
between
January
10
1
and
March
1,
both
dates
inclusive,
immediately
following
11
the
base
year
during
which
the
property
taxes
were
paid.
The
12
bill
authorizes
the
amount
of
any
rebate
to
be
applied
by
the
13
department
of
revenue
against
any
tax
liability,
delinquent
14
accounts,
charges,
loans,
fees,
or
other
indebtedness
due
the
15
state
or
state
agency
that
has
a
formal
agreement
with
the
16
department
of
revenue
for
central
debt
collection,
outstanding
17
on
the
books
of
the
department
against
the
claimant,
or
against
18
a
spouse
who
was
a
member
of
the
claimant’s
household
in
the
19
base
year.
20
The
bill
establishes
provisions
relating
to
the
audit
of
21
rebate
claims
and
the
collection
of
improperly
paid
rebates.
A
22
person
who
makes
a
false
affidavit
for
the
purpose
of
obtaining
23
the
rebate
or
who
knowingly
receives
the
rebate
without
being
24
legally
entitled
to
it
is
guilty
of
a
fraudulent
practice.
25
The
bill
establishes
a
new
resident
homestead
rebate
26
fund.
The
bill
appropriates
annually
from
the
general
fund
27
of
the
state
to
the
department
of
revenue
to
be
credited
to
28
the
new
resident
homestead
rebate
fund
an
amount
sufficient
29
to
implement
the
program
and
make
payments
for
all
rebates
30
claimed.
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