House
File
250
-
Introduced
HOUSE
FILE
250
BY
CARLIN
,
McKEAN
,
and
FISHER
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
TLSB
2090YH
(3)
87
md/sc
H.F.
250
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.
“Homestead”
means
the
same
as
defined
in
section
425.11.
24
6.
“Household”
,
“household
income”
,
and
“income”
mean
the
25
same
as
defined
in
section
425.17.
26
7.
“Owned”
means
owned
by
an
owner
as
defined
in
section
27
425.11.
28
Sec.
3.
NEW
SECTION
.
425B.3
Right
to
file
a
claim.
29
The
right
to
file
a
claim
for
an
assessed
value
adjustment
30
under
this
chapter
may
be
exercised
by
the
claimant
or
on
31
behalf
of
a
claimant
by
the
claimant’s
legal
guardian,
spouse,
32
or
attorney,
or
by
the
executor
or
administrator
of
the
33
claimant’s
estate.
If
a
claimant
dies
after
having
filed
a
34
claim
for
adjustment,
the
amount
of
any
adjustment
shall
be
35
-1-
LSB
2090YH
(3)
87
md/sc
1/
6
H.F.
250
made
as
if
the
claimant
had
not
died.
1
Sec.
4.
NEW
SECTION
.
425B.4
Claim
for
adjustment.
2
1.
Subject
to
the
limitations
provided
in
this
chapter,
3
a
claimant
may
annually
claim
an
adjustment
of
the
assessed
4
value
of
the
claimant’s
homestead
for
the
base
assessment
year.
5
The
adjustment
claim
shall
be
filed
with
the
county
assessor
6
between
January
1
and
February
15
immediately
following
7
the
close
of
the
base
assessment
year.
However,
in
case
of
8
sickness,
absence,
or
other
disability
of
the
claimant,
or
9
if
in
the
judgment
of
the
county
assessor
good
cause
exists,
10
the
county
assessor
may
extend
the
time
for
filing
a
claim
for
11
adjustment
through
June
30
of
the
same
calendar
year.
12
2.
The
county
assessor
shall
notify
the
department
of
13
revenue
by
March
1
of
the
number
of
claimants
receiving
14
adjustments
under
this
chapter
and
the
total
amount
of
the
15
reduced
assessed
values
for
the
base
assessment
year.
16
Sec.
5.
NEW
SECTION
.
425B.5
Adjustment
——
maximum
tax
17
dollars
levied.
18
1.
If
the
income
qualification
specified
in
subsection
2
19
is
met,
the
assessed
value
of
the
claimant’s
homestead
in
the
20
base
assessment
year
shall
be
adjusted,
but
not
increased,
21
to
equal
the
assessed
value,
as
such
assessed
value
may
have
22
been
adjusted
pursuant
to
this
chapter,
in
the
assessment
year
23
preceding
the
base
assessment
year.
If
the
amount
of
property
24
taxes
levied
against
the
adjusted
assessment
exceeds
the
amount
25
of
property
taxes
levied
against
the
property
in
the
fiscal
26
year
for
which
taxes
were
first
levied
against
an
adjusted
27
assessment
under
this
chapter,
the
treasurer
shall
subtract
the
28
difference
from
the
amount
due.
The
adjustments
to
assessed
29
value
and
to
the
amount
of
property
taxes
levied
shall
not
be
30
construed
to
be
exemptions
or
credits
within
the
meaning
of
31
section
25B.7.
32
2.
A
claimant
is
eligible
for
an
adjustment
to
the
assessed
33
value
of
the
claimant’s
homestead
if
the
claimant’s
household
34
income
is
less
than
thirty
thousand
dollars
in
the
base
year.
35
-2-
LSB
2090YH
(3)
87
md/sc
2/
6
H.F.
250
Sec.
6.
NEW
SECTION
.
425B.6
Administration.
1
The
director
of
revenue
shall
make
available
suitable
forms
2
for
claiming
an
assessed
value
adjustment
with
instructions
3
for
claimants.
Each
assessor
and
county
treasurer
shall
make
4
available
the
forms
and
instructions.
The
claim
shall
be
in
a
5
form
as
the
director
may
prescribe.
6
Sec.
7.
NEW
SECTION
.
425B.7
Proof
of
claim.
7
1.
Every
claimant
shall
give
the
department
of
revenue,
in
8
support
of
the
claim,
reasonable
proof
of:
9
a.
Age.
10
b.
Changes
of
homestead.
11
c.
Size
and
nature
of
the
property
claimed
as
the
homestead.
12
d.
Household
income.
13
2.
The
director
of
revenue
may
require
any
additional
proof
14
necessary
to
support
a
claim.
15
Sec.
8.
NEW
SECTION
.
425B.8
Audit
——
denial.
16
If
on
the
audit
of
a
claim
for
adjustment
under
this
17
chapter,
the
director
of
revenue
determines
the
claim
is
not
18
allowable,
the
director
shall
notify
the
claimant
of
the
denial
19
and
the
reasons
for
it.
The
director
shall
not
deny
a
claim
20
after
three
years
from
October
31
of
the
year
in
which
the
21
claim
was
filed.
The
director
shall
give
notification
to
the
22
county
assessor
of
the
denial
of
the
claim
and
the
county
23
assessor
shall
instruct
the
county
treasurer
to
proceed
to
24
collect
the
tax
that
would
have
been
levied
on
the
applicable
25
adjusted
assessed
value
in
the
same
manner
as
other
property
26
taxes
due
and
payable
are
collected,
if
the
property
on
which
27
the
adjustment
was
granted
is
still
owned
by
the
claimant.
28
However,
if
the
claim
was
incorrectly
allowed
due
to
a
clerical
29
error,
error
by
a
person
other
than
the
claimant,
or
an
30
innocent
misrepresentation
by
or
on
behalf
of
the
claimant,
the
31
proceedings
to
collect
the
tax
shall
be
limited
to
the
taxes
32
due
and
payable
in
the
twelve
months
immediately
preceding
the
33
disallowance.
34
Sec.
9.
NEW
SECTION
.
425B.9
Waiver
of
confidentiality.
35
-3-
LSB
2090YH
(3)
87
md/sc
3/
6
H.F.
250
1.
A
claimant
shall
expressly
waive
any
right
to
1
confidentiality
relating
to
all
income
tax
information
2
obtainable
through
the
department
of
revenue
including
all
3
information
covered
by
sections
422.20
and
422.72.
This
waiver
4
shall
apply
to
information
available
to
the
county
assessor
who
5
shall
hold
the
information
confidential
except
that
it
may
be
6
used
as
evidence
to
disallow
the
assessed
value
adjustment.
7
2.
The
department
of
revenue
may
release
information
8
pertaining
to
a
person’s
eligibility
or
claim
for
or
receipt
of
9
the
assessed
value
adjustment
to
an
employee
of
the
department
10
of
inspections
and
appeals
in
the
employee’s
official
conduct
11
of
an
audit
or
investigation.
12
Sec.
10.
NEW
SECTION
.
425B.10
False
claim
——
penalty.
13
A
person
who
makes
a
false
affidavit
for
the
purpose
of
14
obtaining
an
adjustment
in
assessed
value
provided
for
in
15
this
chapter
or
who
knowingly
receives
the
adjustment
without
16
being
legally
entitled
to
it
or
makes
claim
for
the
adjustment
17
in
more
than
one
county
in
the
state
without
being
legally
18
entitled
to
it
is
guilty
of
a
fraudulent
practice.
The
claim
19
for
adjustment
shall
be
disallowed
in
full
and
property
tax
20
shall
be
levied
on
the
disallowed
adjustment
at
the
rate
that
21
would
have
been
levied
but
for
the
adjustment.
The
director
of
22
revenue
shall
send
a
notice
of
disallowance
of
the
claim.
23
Sec.
11.
NEW
SECTION
.
425B.11
Notices,
appeals,
and
24
rules.
25
To
the
extent
not
otherwise
contrary
to
the
provisions
of
26
this
chapter:
27
1.
Section
423.39,
subsection
1,
shall
apply
to
all
notices
28
under
this
chapter.
29
2.
Any
person
aggrieved
by
an
act
or
decision
of
the
30
director
of
revenue
or
the
department
of
revenue
under
this
31
chapter
shall
have
the
same
rights
of
appeal
and
review
as
32
provided
in
section
423.38
and
the
rules
of
the
department
of
33
revenue.
34
3.
A
claim
for
adjustment
shall
be
disallowed
if
the
35
-4-
LSB
2090YH
(3)
87
md/sc
4/
6
H.F.
250
department
finds
that
the
claimant
or
a
person
of
the
1
claimant’s
household
received
title
to
the
homestead
primarily
2
for
the
purpose
of
receiving
benefits
under
this
chapter.
3
4.
The
department
of
revenue
shall
adopt
rules
pursuant
to
4
chapter
17A
to
administer
and
interpret
this
chapter,
including
5
rules
to
prevent
and
disallow
duplication
of
benefits
and
to
6
prevent
any
unreasonable
hardship
or
advantage
to
any
person.
7
Sec.
12.
APPLICABILITY.
This
Act
applies
retroactively
to
8
January
1,
2017,
for
assessment
years
beginning
on
or
after
9
that
date
and
to
the
filing
of
claims
on
or
after
January
1,
10
2018,
for
adjustments
of
assessed
values.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
This
bill
provides
for
an
adjustment
in
the
assessed
value
of
15
a
homestead,
as
defined
in
the
bill,
if
the
owner
is
a
person
16
who
is
65
or
older
and
who
has
household
income
of
less
than
17
$30,000
per
year.
If
the
qualifications
established
in
the
18
bill
are
met,
the
assessed
value
of
the
homestead
upon
which
19
property
taxes
are
levied
in
a
fiscal
year
is
the
same
assessed
20
value
as
for
the
previous
fiscal
year.
The
bill
specifies
that
21
the
assessed
value
is
that
value
prior
to
any
rollback
being
22
applied.
23
The
bill
further
provides
that
if
the
amount
of
property
24
taxes
levied
against
the
adjusted
assessment
exceeds
the
amount
25
of
property
taxes
levied
against
the
property
in
the
fiscal
26
year
for
which
taxes
were
first
levied
against
an
adjusted
27
assessment
under
the
bill,
the
county
treasurer
is
required
to
28
subtract
such
difference
from
the
amount
due.
The
adjustments
29
to
assessed
value
and
to
the
amount
of
property
taxes
levied
30
under
the
bill
shall
not
be
construed
to
be
exemptions
or
31
credits
within
the
meaning
of
Code
section
25B.7.
32
The
bill
provides
that
a
person
who
makes
a
false
affidavit
33
for
the
purpose
of
obtaining
an
adjustment,
knowingly
receives
34
the
adjustment
without
being
legally
entitled
to
it,
or
makes
35
-5-
LSB
2090YH
(3)
87
md/sc
5/
6
H.F.
250
claim
for
the
adjustment
in
more
than
one
county
without
being
1
legally
entitled
to
it
is
guilty
of
a
fraudulent
practice
and
2
is
subject
to
a
criminal
penalty.
3
The
bill
applies
retroactively
to
January
1,
2017,
for
4
assessment
years
beginning
on
or
after
that
date
and
applies
to
5
claims
filed
on
or
after
January
1,
2018,
for
the
adjustments.
6
-6-
LSB
2090YH
(3)
87
md/sc
6/
6