House File 690 - Introduced
HOUSE FILE
BY WHITAKER and KAUFMANN
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act authorizing a county board of supervisors to abate
2 property taxes in response to economic conditions and
3 providing effective and applicability dates.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
5 TLSB 2614HH 83
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PAG LIN
1 1 Section 1. Section 331.402, subsection 2, Code 2009, is
1 2 amended by adding the following new paragraph:
1 3 NEW PARAGRAPH. j. Abate property taxes in accordance with
1 4 section 427.10A.
1 5 Sec. 2. NEW SECTION. 427.10A ABATEMENT == ECONOMIC
1 6 CONDITION OF THE COUNTY.
1 7 1. The board of supervisors may by resolution, upon a
1 8 finding that the economic conditions of the county are such
1 9 that it is in the best interests of the public to provide
1 10 property tax relief, abate a percentage of the taxes, special
1 11 assessments, and rates or charges, including interest, fees,
1 12 and costs, which are due and payable in the ensuing fiscal
1 13 year beginning July 1. An abatement of a percentage of the
1 14 taxes, special assessments, and rates or charges, including
1 15 interest, fees, and costs shall be applied uniformly among all
1 16 classes of property.
1 17 2. Prior to adoption of a resolution under subsection 1,
1 18 the county board of supervisors shall conduct a public
1 19 hearing. The board shall set a time and place for the public
1 20 hearing and shall publish notice of the hearing not less than
1 21 ten nor more than twenty days prior to the hearing in the
1 22 county newspapers selected under chapter 349.
1 23 3. A resolution under subsection 1 shall not be adopted
1 24 later than June 1 for taxes due and payable in the ensuing
1 25 fiscal year beginning July 1.
1 26 4. a. If the board of supervisors adopts a resolution
1 27 under subsection 1 after the county budget for the ensuing
1 28 fiscal year has been adopted under section 331.434, the board
1 29 shall, if necessary, and notwithstanding section 331.435,
1 30 amend the adopted county budget for the next fiscal year to
1 31 permit decreases in any class of proposed expenditures
1 32 contained in the budget summary published under section
1 33 331.434, subsection 3.
1 34 b. The board shall prepare and adopt a budget amendment in
1 35 the same manner as the original budget, as provided in section
2 1 331.434, and the amendment is subject to protest as provided
2 2 in section 331.436. The adopted county budget for the ensuing
2 3 fiscal year shall be amended by June 30.
2 4 Sec. 3. EFFECTIVE AND APPLICABILITY DATES. This Act,
2 5 being deemed of immediate importance, takes effect upon
2 6 enactment and applies to county budgets adopted and property
2 7 taxes due and payable after the effective date of this Act.
2 8 EXPLANATION
2 9 This bill authorizes a county board of supervisors to abate
2 10 a percentage of the taxes, special assessments, and rates or
2 11 charges, including interest, fees, and costs, which are due
2 12 and payable in the ensuing fiscal year, upon a finding that
2 13 the economic conditions of the county are such that it is in
2 14 the best interests of the public to provide property tax
2 15 relief. An abatement approved by the board of supervisors
2 16 must be applied uniformly among all classes of property.
2 17 The bill requires the board of supervisors to conduct a
2 18 public hearing prior to approving the abatement. A resolution
2 19 approving an abatement must be adopted no later than June 1
2 20 for taxes due and payable in the ensuing fiscal year.
2 21 If the board of supervisors approves an abatement after the
2 22 county budget is adopted, the bill requires the board to
2 23 prepare and adopt a budget amendment, if necessary, no later
2 24 than June 30.
2 25 The bill takes effect upon enactment and applies to county
2 26 budgets adopted and property taxes due and payable after the
2 27 effective date of the bill.
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