House
File
611
-
Introduced
HOUSE
FILE
611
BY
HALL
,
DAWSON
,
RIDING
,
STAED
,
OURTH
,
HUNTER
,
STUTSMAN
,
BEARINGER
,
KRESSIG
,
RUFF
,
MURPHY
,
H.
MILLER
,
HANSON
,
KELLEY
,
ANDERSON
,
RUNNING-MARQUARDT
,
COHOON
,
BERRY
,
KAJTAZOVIC
,
STECKMAN
,
THOMAS
,
WOOD
,
THEDE
,
WOLFE
,
ABDUL-SAMAD
,
T.
OLSON
,
GAINES
,
LYKAM
,
FORBES
,
PRICHARD
,
and
MUHLBAUER
A
BILL
FOR
An
Act
relating
to
property
taxation
by
providing
a
property
1
assessment
adjustment
for
certain
persons,
applying
income
2
and
age
limitations,
providing
a
penalty,
modifying
the
time
3
period
for
property
tax
assessment
protests,
and
including
4
retroactive
and
other
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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DIVISION
I
1
HOMESTEAD
ASSESSED
VALUE
ADJUSTMENT
2
Section
1.
NEW
SECTION
.
425B.1
Homestead
assessed
value
3
adjustment
——
purpose.
4
Persons
who
own
their
homesteads
and
who
meet
the
5
qualifications
provided
in
this
chapter
are
eligible
for
an
6
adjustment
in
the
assessed
value
of
their
homesteads,
as
7
provided
in
this
chapter,
to
prevent
an
increase
in
such
8
values.
9
Sec.
2.
NEW
SECTION
.
425B.2
Definitions.
10
As
used
in
this
chapter,
unless
the
context
otherwise
11
requires:
12
1.
“Assessed
value”
means
the
actual
value
prior
to
any
13
adjustment
pursuant
to
section
441.21,
subsection
4.
14
2.
“Base
assessment
year”
means
the
assessment
year
15
beginning
in
the
base
year.
16
3.
“Base
year”
means
the
calendar
year
last
ending
before
17
the
claim
is
filed.
18
4.
“Claimant”
means
a
person
filing
a
claim
for
adjustment
19
under
this
chapter
who
has
attained
the
age
of
sixty-five
years
20
on
or
before
December
31
of
the
base
year
and
is
domiciled
in
21
this
state
at
the
time
the
claim
is
filed
or
at
the
time
of
the
22
person’s
death
in
the
case
of
a
claim
filed
by
the
executor
or
23
administrator
of
the
claimant’s
estate.
24
5.
“Homestead”
means
the
dwelling
owned
and
actually
used
25
as
a
home
by
the
claimant
during
any
part
of
the
fiscal
year
26
beginning
July
1
of
the
base
year
and
so
much
of
the
land
27
surrounding
it,
including
one
or
more
contiguous
lots
or
tracts
28
of
land,
as
is
reasonably
necessary
for
use
of
the
dwelling
29
as
a
home,
and
may
consist
of
a
part
of
a
multidwelling
or
30
multipurpose
building
and
a
part
of
the
land
upon
which
it
is
31
built.
It
does
not
include
personal
property
except
that
a
32
manufactured
or
mobile
home
may
be
a
homestead.
Any
dwelling
33
or
a
part
of
a
multidwelling
or
multipurpose
building
which
is
34
exempt
from
taxation
does
not
qualify
as
a
homestead
under
this
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chapter.
A
homestead
must
be
located
in
this
state.
When
a
1
person
is
confined
in
a
nursing
home,
extended-care
facility,
2
or
hospital,
the
person
shall
be
considered
as
occupying
or
3
living
in
the
person’s
homestead
if
the
person
is
the
owner
4
of
the
homestead
and
the
person
maintains
the
homestead
and
5
does
not
lease,
rent,
or
otherwise
receive
profits
from
other
6
persons
for
the
use
of
the
homestead.
7
6.
“Household”
,
“household
income”
,
and
“income”
mean
the
8
same
as
those
terms
are
defined
in
section
425.17.
9
7.
“Owned”
means
owned
by
an
owner
as
defined
in
section
10
425.11.
11
Sec.
3.
NEW
SECTION
.
425B.3
Right
to
file
a
claim.
12
The
right
to
file
a
claim
for
an
assessed
value
adjustment
13
under
this
chapter
may
be
exercised
by
the
claimant
or
on
14
behalf
of
a
claimant
by
the
claimant’s
legal
guardian,
spouse,
15
or
attorney,
or
by
the
executor
or
administrator
of
the
16
claimant’s
estate.
If
a
claimant
dies
after
having
filed
a
17
claim
for
adjustment,
the
amount
of
any
adjustment
shall
be
18
made
as
if
the
claimant
had
not
died.
19
Sec.
4.
NEW
SECTION
.
425B.4
Claim
for
adjustment.
20
1.
Subject
to
the
limitations
provided
in
this
chapter,
21
a
claimant
may
annually
claim
an
adjustment
of
the
assessed
22
value
of
the
claimant’s
homestead
for
the
base
assessment
year.
23
The
adjustment
claim
shall
be
filed
with
the
county
assessor
24
between
January
1
and
February
15
immediately
following
25
the
close
of
the
base
assessment
year.
However,
in
case
of
26
sickness,
absence,
or
other
disability
of
the
claimant,
or
27
if
in
the
judgment
of
the
county
assessor
good
cause
exists,
28
the
county
assessor
may
extend
the
time
for
filing
a
claim
for
29
adjustment
through
June
30
of
the
same
calendar
year.
30
2.
The
county
assessor
shall
notify
the
department
of
31
revenue
by
March
1
of
the
number
of
claimants
receiving
32
adjustments
under
this
chapter
and
the
total
amount
of
the
33
reduced
assessed
values
for
the
base
assessment
year.
34
Sec.
5.
NEW
SECTION
.
425B.5
Qualification
and
adjustment
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——
maximum
tax
dollars
levied.
1
1.
If
the
household
income
qualification
specified
in
2
subsection
2
is
met,
the
assessed
value
of
the
claimant’s
3
homestead
in
the
base
assessment
year
shall
be
adjusted,
but
4
not
increased,
to
equal
the
assessed
value,
as
such
assessed
5
value
may
have
been
adjusted
pursuant
to
this
chapter,
in
the
6
assessment
year
preceding
the
base
assessment
year.
If
the
7
amount
of
property
taxes
levied
against
the
adjusted
assessment
8
exceed
the
amount
of
property
taxes
levied
against
the
property
9
in
the
fiscal
year
for
which
taxes
were
first
levied
against
10
an
adjusted
assessment
under
this
chapter,
the
treasurer
shall
11
subtract
the
difference
from
the
amount
due.
12
2.
A
claimant
is
eligible
for
an
adjustment
to
the
assessed
13
value
of
the
claimant’s
homestead
if
the
claimant’s
household
14
income
is
thirty
thousand
dollars
or
less
in
the
base
year.
15
Sec.
6.
NEW
SECTION
.
425B.6
Administration.
16
The
director
of
revenue
shall
make
available
suitable
forms
17
for
claiming
an
assessed
value
adjustment
with
instructions
18
for
claimants.
Each
assessor
and
county
treasurer
shall
make
19
available
the
forms
and
instructions.
The
claim
shall
be
in
a
20
form
as
the
director
may
prescribe.
21
Sec.
7.
NEW
SECTION
.
425B.7
Proof
of
claim.
22
1.
Every
claimant
shall
give
the
department
of
revenue,
in
23
support
of
the
claim,
reasonable
proof
of:
24
a.
Age.
25
b.
Changes
of
homestead.
26
c.
Household
membership.
27
d.
Household
income.
28
e.
Size
and
nature
of
the
property
claimed
as
the
homestead.
29
2.
The
director
of
revenue
may
require
any
additional
proof
30
necessary
to
support
a
claim.
31
Sec.
8.
NEW
SECTION
.
425B.8
Audit
——
denial.
32
If
on
the
audit
of
a
claim
for
adjustment
under
this
chapter,
33
the
director
of
revenue
determines
the
claim
is
not
allowable,
34
the
director
shall
notify
the
claimant
of
the
denial
and
the
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reasons
for
it.
The
director
shall
not
deny
a
claim
after
1
three
years
from
October
31
of
the
year
in
which
the
claim
was
2
filed.
The
director
shall
give
notification
to
the
county
3
assessor
of
the
denial
of
the
claim
and
the
county
assessor
4
shall
instruct
the
county
treasurer
to
proceed
to
collect
the
5
tax
that
would
have
been
levied
on
the
applicable
adjusted
6
assessed
value
in
the
same
manner
as
other
property
taxes
7
due
and
payable
are
collected,
if
the
property
on
which
the
8
adjustment
was
granted
is
still
owned
by
the
claimant.
9
Sec.
9.
NEW
SECTION
.
425B.9
Waiver
of
confidentiality.
10
1.
A
claimant
shall
expressly
waive
any
right
to
11
confidentiality
relating
to
all
income
tax
information
12
obtainable
through
the
department
of
revenue,
including
all
13
information
covered
by
sections
422.20
and
422.72.
This
waiver
14
shall
apply
to
information
available
to
the
county
assessor
who
15
shall
hold
the
information
confidential
except
that
it
may
be
16
used
as
evidence
to
disallow
the
assessed
value
adjustment.
17
2.
The
department
of
revenue
may
release
information
18
pertaining
to
a
person’s
eligibility
or
claim
for
or
receipt
of
19
the
assessed
value
adjustment
to
an
employee
of
the
department
20
of
inspections
and
appeals
in
the
employee’s
official
conduct
21
of
an
audit
or
investigation.
22
Sec.
10.
NEW
SECTION
.
425B.10
False
claim
——
penalty.
23
A
person
who
makes
a
false
affidavit
for
the
purpose
of
24
obtaining
an
adjustment
in
assessed
value
provided
for
in
25
this
chapter
or
who
knowingly
receives
the
adjustment
without
26
being
legally
entitled
to
it
or
makes
claim
for
the
adjustment
27
in
more
than
one
county
in
the
state
without
being
legally
28
entitled
to
it
is
guilty
of
a
fraudulent
practice.
The
claim
29
for
adjustment
shall
be
disallowed
in
full
and
property
tax
30
shall
be
levied
on
the
disallowed
adjustment
at
the
rate
that
31
would
have
been
levied
but
for
the
adjustment.
The
director
of
32
revenue
shall
send
a
notice
of
disallowance
of
the
claim.
33
Sec.
11.
NEW
SECTION
.
425B.11
Statutes
applicable.
34
To
the
extent
not
otherwise
contrary,
the
provisions
of
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sections
425.30,
425.31,
425.32,
and
425.37
apply
to
this
1
chapter.
2
Sec.
12.
RETROACTIVE
APPLICABILITY.
This
division
of
this
3
Act
applies
retroactively
to
January
1,
2013,
for
assessment
4
years
beginning
on
or
after
that
date
and
to
the
filing
of
5
claims
on
or
after
January
1,
2014,
for
adjustments
of
assessed
6
values.
7
DIVISION
II
8
PROPERTY
ASSESSMENT
PROTESTS
9
Sec.
13.
Section
441.26,
subsection
1,
Code
2013,
is
amended
10
to
read
as
follows:
11
1.
The
director
of
revenue
shall
each
year
prescribe
12
the
form
of
assessment
roll
to
be
used
by
all
assessors
in
13
assessing
property,
in
this
state,
also
the
form
of
pages
of
14
the
assessor’s
assessment
book.
The
assessment
rolls
shall
15
be
in
a
form
that
will
permit
entering,
separately,
the
names
16
of
all
persons
assessed,
and
shall
also
contain
a
notice
in
17
substantially
the
following
form:
18
If
you
are
not
satisfied
that
the
foregoing
assessment
is
19
correct,
you
may
file
a
protest
against
such
assessment
with
20
the
board
of
review
on
or
after
April
16,
to
and
including
May
5
21
16
,
of
the
year
of
the
assessment,
such
protest
to
be
confined
22
to
the
grounds
specified
in
section
441.37
.
23
Dated:
..
day
of
...
(month),
..
(year)
24
...........
25
County/City
Assessor.
26
Sec.
14.
Section
441.37,
subsection
1,
paragraph
a,
27
unnumbered
paragraph
1,
Code
2013,
is
amended
to
read
as
28
follows:
29
Any
property
owner
or
aggrieved
taxpayer
who
is
dissatisfied
30
with
the
owner’s
or
taxpayer’s
assessment
may
file
a
protest
31
against
such
assessment
with
the
board
of
review
on
or
after
32
April
16,
to
and
including
May
5
16
,
of
the
year
of
the
33
assessment.
In
any
county
which
has
been
declared
to
be
a
34
disaster
area
by
proper
federal
authorities
after
March
1
and
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prior
to
May
20
of
said
year
of
assessment,
the
board
of
review
1
shall
be
authorized
to
remain
in
session
until
June
15
and
the
2
time
for
filing
a
protest
shall
be
extended
to
and
include
3
the
period
from
May
25
to
June
5
of
such
year.
Said
protest
4
shall
be
in
writing
and
signed
by
the
one
protesting
or
by
the
5
protester’s
duly
authorized
agent.
The
taxpayer
may
have
an
6
oral
hearing
thereon
if
request
therefor
in
writing
is
made
at
7
the
time
of
filing
the
protest.
Said
protest
must
be
confined
8
to
one
or
more
of
the
following
grounds:
9
Sec.
15.
APPLICABILITY.
This
division
of
this
Act
applies
10
to
assessment
years
beginning
on
or
after
January
1,
2014.
11
EXPLANATION
12
This
bill
relates
to
property
taxation
by
allowing
13
adjustments
to
certain
homesteads
based
on
age
and
income
14
limits
and
by
modifying
the
property
assessment
protest
time
15
period.
16
Division
I
of
the
bill
provides
for
an
adjustment
in
the
17
assessed
value
of
a
homestead
if
the
owner
is
a
person
who
is
18
65
or
older
and
whose
household
income
is
$30,000
or
less.
19
If
those
qualifications
are
met,
the
assessed
value
of
the
20
homestead
upon
which
property
taxes
are
levied
in
a
fiscal
21
year
is
the
same
assessed
value
as
for
the
previous
fiscal
22
year.
Assessed
value
is
that
value
prior
to
any
rollback
being
23
applied.
24
Division
I
of
the
bill
provides
that
a
person
who
makes
a
25
false
affidavit
for
the
purpose
of
obtaining
an
adjustment,
26
knowingly
receives
the
adjustment
without
being
legally
27
entitled
to
it,
or
makes
claim
for
the
adjustment
in
more
than
28
one
county
without
being
legally
entitled
to
it
is
guilty
of
a
29
fraudulent
practice
and
is
subject
to
a
criminal
penalty.
30
Division
I
of
the
bill
applies
retroactively
to
January
1,
31
2013,
for
assessment
years
beginning
on
or
after
that
date
and
32
applies
to
claims
filed
on
or
after
January
1,
2014,
for
the
33
adjustments.
34
Current
Code
section
441.37
allows
any
property
owner
or
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aggrieved
taxpayer
who
is
dissatisfied
with
the
owner’s
or
1
taxpayer’s
assessment
to
file
a
protest
against
such
assessment
2
with
the
local
board
of
review
on
or
after
April
16,
to
and
3
including
May
5,
of
the
year
of
the
assessment.
Division
II
of
4
the
bill
extends
that
period
to
file
a
protest
to
May
16.
5
Division
II
of
the
bill
applies
to
assessment
years
6
beginning
on
or
after
January
1,
2014.
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