Senate
File
52
-
Introduced
SENATE
FILE
52
BY
TAYLOR
A
BILL
FOR
An
Act
providing
a
property
assessment
adjustment
and
a
1
property
tax
adjustment
for
certain
property
of
persons
2
who
have
attained
the
age
of
sixty-five,
applying
income
3
limitations,
providing
a
penalty,
and
including
retroactive
4
and
other
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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Section
1.
NEW
SECTION
.
425B.1
Homestead
assessed
value
1
adjustment
——
purpose.
2
Persons
who
own
their
homesteads
and
who
meet
the
3
qualifications
provided
in
this
chapter
are
eligible
for
4
an
adjustment
in
the
assessed
value
of
their
homesteads
or
5
an
adjustment
of
the
amount
of
taxes
levied
against
their
6
homestead,
as
provided
in
this
chapter,
to
prevent
an
increase
7
in
such
values
or
an
increase
in
the
amount
of
taxes
levied.
8
Sec.
2.
NEW
SECTION
.
425B.2
Definitions.
9
As
used
in
this
chapter,
unless
the
context
otherwise
10
requires:
11
1.
“Assessed
value”
means
the
actual
value
prior
to
any
12
adjustment
pursuant
to
section
441.21,
subsection
4.
13
2.
“Base
assessment
year”
means
the
assessment
year
14
beginning
in
the
base
year.
15
3.
“Base
year”
means
the
calendar
year
last
ending
before
16
the
claim
is
filed.
17
4.
“Claimant”
means
a
person
filing
a
claim
for
adjustment
18
under
this
chapter
who
has
attained
the
age
of
sixty-five
years
19
on
or
before
December
31
of
the
base
year
and
is
domiciled
in
20
this
state
at
the
time
the
claim
is
filed
or
at
the
time
of
the
21
person’s
death
in
the
case
of
a
claim
filed
by
the
executor
or
22
administrator
of
the
claimant’s
estate.
23
5.
“Earned
income”
means
the
same
as
defined
in
section
32
24
of
the
Internal
Revenue
Code.
25
6.
“Homestead”
means
the
dwelling
owned
and
actually
used
26
as
a
home
by
the
claimant
during
at
least
six
months
of
the
27
base
year
and
so
much
of
the
land
surrounding
it,
including
one
28
or
more
contiguous
lots
or
tracts
of
land,
as
is
reasonably
29
necessary
for
use
of
the
dwelling
as
a
home,
and
may
consist
30
of
a
part
of
a
multidwelling
or
multipurpose
building
and
a
31
part
of
the
land
upon
which
it
is
built.
It
does
not
include
32
personal
property
except
that
a
manufactured
or
mobile
home
33
may
be
a
homestead.
Any
dwelling
or
a
part
of
a
multidwelling
34
or
multipurpose
building
which
is
exempt
from
taxation
does
35
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not
qualify
as
a
homestead
under
this
chapter.
A
homestead
1
must
be
located
in
this
state.
When
a
person
is
confined
in
a
2
nursing
home,
extended-care
facility,
or
hospital,
the
person
3
shall
be
considered
as
occupying
or
living
in
the
person’s
4
homestead
if
the
person
is
the
owner
of
the
homestead
and
the
5
person
maintains
the
homestead
and
does
not
lease,
rent,
or
6
otherwise
receive
profits
from
other
persons
for
the
use
of
the
7
homestead.
8
7.
“Owned”
means
owned
by
an
owner
as
defined
in
section
9
425.11.
10
Sec.
3.
NEW
SECTION
.
425B.3
Right
to
file
a
claim.
11
The
right
to
file
a
claim
for
an
assessed
value
adjustment
12
under
this
chapter
may
be
exercised
by
the
claimant
or
on
13
behalf
of
a
claimant
by
the
claimant’s
legal
guardian,
spouse,
14
or
attorney,
or
by
the
executor
or
administrator
of
the
15
claimant’s
estate.
If
a
claimant
dies
after
having
filed
a
16
claim
for
adjustment,
the
amount
of
any
adjustment
shall
be
17
made
as
if
the
claimant
had
not
died.
18
Sec.
4.
NEW
SECTION
.
425B.4
Claim
for
adjustment.
19
1.
Subject
to
the
limitations
provided
in
this
chapter,
20
a
claimant
may
annually
claim
an
adjustment
of
the
assessed
21
value
of
the
claimant’s
homestead
for
the
base
assessment
year.
22
The
adjustment
claim
shall
be
filed
with
the
county
assessor
23
between
January
1
and
February
15
immediately
following
24
the
close
of
the
base
assessment
year.
However,
in
case
of
25
sickness,
absence,
or
other
disability
of
the
claimant,
or
26
if
in
the
judgment
of
the
county
assessor
good
cause
exists,
27
the
county
assessor
may
extend
the
time
for
filing
a
claim
for
28
adjustment
through
June
30
of
the
same
calendar
year.
29
2.
The
county
assessor
shall
notify
the
department
of
30
revenue
by
March
1
of
the
number
of
claimants
receiving
31
adjustments
under
this
chapter
and
the
total
amount
of
the
32
reduced
assessed
values
for
the
base
assessment
year.
33
Sec.
5.
NEW
SECTION
.
425B.5
Adjustment
——
maximum
tax
34
dollars
levied.
35
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1.
If
the
earned
income
qualification
specified
in
1
subsection
2
is
met,
the
assessed
value
of
the
claimant’s
2
homestead
in
the
base
assessment
year
shall
be
adjusted,
but
3
not
increased,
to
equal
the
assessed
value,
as
such
assessed
4
value
may
have
been
adjusted
pursuant
to
this
chapter,
in
5
the
assessment
year
preceding
the
base
assessment
year.
If
6
the
amount
of
property
taxes
levied
against
the
adjusted
7
assessment
exceeds
the
amount
of
property
taxes
levied
against
8
the
property
in
the
fiscal
year
for
which
taxes
were
first
9
levied
against
an
adjusted
assessment
under
this
chapter,
the
10
treasurer
shall
subtract
the
difference
from
the
amount
due.
11
2.
A
claimant
is
eligible
for
an
adjustment
to
the
assessed
12
value
of
the
claimant’s
homestead
if
the
claimant’s
household
13
earned
income
is
less
than
eight
thousand
dollars
in
the
base
14
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.
Size
and
nature
of
the
property
claimed
as
the
homestead.
27
d.
Household
earned
income.
28
2.
The
director
of
revenue
may
require
any
additional
proof
29
necessary
to
support
a
claim.
30
Sec.
8.
NEW
SECTION
.
425B.8
Audit
——
denial.
31
If
on
the
audit
of
a
claim
for
adjustment
under
this
32
chapter,
the
director
of
revenue
determines
the
claim
is
not
33
allowable,
the
director
shall
notify
the
claimant
of
the
denial
34
and
the
reasons
for
it.
The
director
shall
not
deny
a
claim
35
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after
three
years
from
October
31
of
the
year
in
which
the
1
claim
was
filed.
The
director
shall
give
notification
to
the
2
county
assessor
of
the
denial
of
the
claim
and
the
county
3
assessor
shall
instruct
the
county
treasurer
to
proceed
to
4
collect
the
tax
that
would
have
been
levied
on
the
applicable
5
adjusted
assessed
value
in
the
same
manner
as
other
property
6
taxes
due
and
payable
are
collected,
if
the
property
on
which
7
the
adjustment
was
granted
is
still
owned
by
the
claimant.
8
However,
if
the
claim
was
incorrectly
allowed
due
to
a
clerical
9
error,
error
by
a
person
other
than
the
claimant,
or
an
10
innocent
misrepresentation
by
or
on
behalf
of
the
claimant,
the
11
proceedings
to
collect
the
tax
shall
be
limited
to
the
taxes
12
due
and
payable
in
the
twelve
months
immediately
preceding
the
13
disallowance.
14
Sec.
9.
NEW
SECTION
.
425B.9
Waiver
of
confidentiality.
15
1.
A
claimant
shall
expressly
waive
any
right
to
16
confidentiality
relating
to
all
income
tax
information
17
obtainable
through
the
department
of
revenue
including
all
18
information
covered
by
sections
422.20
and
422.72.
This
waiver
19
shall
apply
to
information
available
to
the
county
assessor
who
20
shall
hold
the
information
confidential
except
that
it
may
be
21
used
as
evidence
to
disallow
the
assessed
value
adjustment.
22
2.
The
department
of
revenue
may
release
information
23
pertaining
to
a
person’s
eligibility
or
claim
for
or
receipt
of
24
the
assessed
value
adjustment
to
an
employee
of
the
department
25
of
inspections
and
appeals
in
the
employee’s
official
conduct
26
of
an
audit
or
investigation.
27
Sec.
10.
NEW
SECTION
.
425B.10
False
claim
——
penalty.
28
A
person
who
makes
a
false
affidavit
for
the
purpose
of
29
obtaining
an
adjustment
in
assessed
value
provided
for
in
30
this
chapter
or
who
knowingly
receives
the
adjustment
without
31
being
legally
entitled
to
it
or
makes
claim
for
the
adjustment
32
in
more
than
one
county
in
the
state
without
being
legally
33
entitled
to
it
is
guilty
of
a
fraudulent
practice.
The
claim
34
for
adjustment
shall
be
disallowed
in
full
and
property
tax
35
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shall
be
levied
on
the
disallowed
adjustment
at
the
rate
that
1
would
have
been
levied
but
for
the
adjustment.
The
director
of
2
revenue
shall
send
a
notice
of
disallowance
of
the
claim.
3
Sec.
11.
NEW
SECTION
.
425B.11
Notices.
4
Section
423.39,
subsection
1,
shall
apply
to
all
notices
5
under
this
chapter.
6
Sec.
12.
NEW
SECTION
.
425B.12
Appeals.
7
Any
person
aggrieved
by
an
act
or
decision
of
the
director
8
of
revenue
or
the
department
of
revenue
under
this
chapter
9
shall
have
the
same
rights
of
appeal
and
review
as
provided
in
10
sections
421.1
and
423.38
and
the
rules
of
the
department
of
11
revenue.
12
Sec.
13.
NEW
SECTION
.
425B.13
Disallowance
of
certain
13
claims.
14
A
claim
for
adjustment
shall
be
disallowed
if
the
department
15
finds
that
the
claimant
or
a
person
of
the
claimant’s
household
16
received
title
to
the
homestead
primarily
for
the
purpose
of
17
receiving
benefits
under
this
chapter.
18
Sec.
14.
NEW
SECTION
.
425B.14
Rules.
19
The
director
of
revenue
shall
adopt
rules
in
accordance
with
20
chapter
17A
for
the
interpretation
and
administration
of
this
21
chapter,
including
rules
to
prevent
and
disallow
duplication
of
22
benefits
and
to
prevent
any
unreasonable
hardship
or
advantage
23
to
any
person.
24
Sec.
15.
APPLICABILITY.
This
Act
applies
retroactively
to
25
January
1,
2015,
for
assessment
years
beginning
on
or
after
26
that
date
and
to
the
filing
of
claims
on
or
after
January
1,
27
2016,
for
adjustments
of
assessed
values.
28
EXPLANATION
29
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
30
the
explanation’s
substance
by
the
members
of
the
general
assembly.
31
This
bill
provides
for
an
adjustment
in
the
assessed
value
of
32
a
homestead,
as
defined
in
the
bill,
if
the
owner
is
a
person
33
who
is
65
or
older
and
who
has
household
earned
income
of
less
34
than
$8,000
per
year.
If
the
qualifications
established
in
the
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bill
are
met,
the
assessed
value
of
the
homestead
upon
which
1
property
taxes
are
levied
in
a
fiscal
year
is
the
same
assessed
2
value
as
for
the
previous
fiscal
year.
The
bill
specifies
3
that
assessed
value
is
that
value
prior
to
any
rollback
being
4
applied.
5
The
bill
further
provides
that
if
the
amount
of
property
6
taxes
levied
against
the
adjusted
assessment
exceeds
the
amount
7
of
property
taxes
levied
against
the
property
in
the
fiscal
8
year
for
which
taxes
were
first
levied
against
an
adjusted
9
assessment
under
the
bill,
the
county
treasurer
is
required
to
10
subtract
such
difference
from
the
amount
due.
11
The
bill
provides
that
a
person
who
makes
a
false
affidavit
12
for
the
purpose
of
obtaining
an
adjustment,
knowingly
receives
13
the
adjustment
without
being
legally
entitled
to
it,
or
makes
14
claim
for
the
adjustment
in
more
than
one
county
without
being
15
legally
entitled
to
it
is
guilty
of
a
fraudulent
practice
and
16
is
subject
to
a
criminal
penalty.
17
The
bill
applies
retroactively
to
January
1,
2015,
for
18
assessment
years
beginning
on
or
after
that
date
and
applies
to
19
claims
filed
on
or
after
January
1,
2016,
for
the
adjustments.
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