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House File 318 - IntroducedA Bill ForAn Act 1relating to certain filing deadlines for property
2tax credits available to certain elderly, disabled, and
3low-income persons and credits for manufactured or mobile
4home taxes and including effective date and applicability
5provisions.
6BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 425.20, subsection 2, Code 2023, is
2amended to read as follows:
32. A claim for credit for property taxes due shall not
4be paid or allowed unless the claim is filed with the county
5treasurer between January 1 and June 1, both dates inclusive,
6immediately preceding the fiscal year during which the property
7taxes are due. However, in case of sickness, absence, or other
8disability of the claimant, or if in the judgment of the county
9treasurer good cause exists, the county treasurer may extend
10the time for filing a claim for credit through September 30 of
11the same calendar year March 31 of the fiscal year during which
12the property taxes are due. The county treasurer shall certify
13to the director of revenue on or before May 1 of each year the
14total amount of dollars due for claims allowed.
15 Sec. 2. Section 435.22, subsection 4, paragraphs a, c, and
16e, Code 2023, are amended to read as follows:
17a. A claim for credit for manufactured or mobile home tax
18due shall not be paid or allowed unless the claim is actually
19filed with the county treasurer between January 1 and June 1,
20both dates inclusive, immediately preceding the fiscal year
21during which the home taxes are due. However, in case of
22sickness, absence, or other disability of the claimant, or if
23in the judgment of the county treasurer good cause exists, the
24county treasurer may extend the time for filing a claim for
25credit through September 30 of the same calendar year March 31
26of the fiscal year during which the home taxes are due. The
27county treasurer shall certify to the director of revenue on or
28before November 15 May 1 each year the total dollar amount due
29for claims allowed.
30c. In case of sickness, absence, or other disability of the
31claimant or if, in the judgment of the director of revenue,
32good cause exists and the claimant requests an extension, the
33director may extend the time for filing a claim for credit or
34reimbursement. However, any further time granted shall not
35extend beyond December 31 June 30 of the fiscal year in which
-1-1the claim was required to be filed home taxes are due. Claims
2filed as a result of this paragraph shall be filed with the
3director who shall provide for the reimbursement of the claim
4to the claimant.
5e. The amounts due each county shall be paid by the
6department of revenue on December June 15 of each year, drawn
7upon warrants payable to the respective county treasurers. The
8county treasurer in each county shall apportion the payment in
9accordance with section 435.25.
10 Sec. 3. EFFECTIVE DATE. This Act, being deemed of immediate
11importance, takes effect upon enactment.
12 Sec. 4. APPLICABILITY. This Act applies to taxes due and
13payable in fiscal years beginning on or after July 1, 2023.
14EXPLANATION
15The inclusion of this explanation does not constitute agreement with
16the explanation’s substance by the members of the general assembly.
17A claim for credit for property taxes due under Code chapter
18425, subchapter II (elderly, disabled, and low-income property
19tax credit), is generally required to be filed with the county
20treasurer between January 1 and June 1, both dates inclusive,
21immediately preceding the fiscal year during which the property
22taxes are due. However, in case of sickness, absence, or other
23disability of the claimant, or if in the judgment of the county
24treasurer good cause exists, the county treasurer may extend
25the time for filing a claim for credit through September 30
26of the same calendar year. This bill extends that potential
27extension period to March 31 of the fiscal year during which
28the property taxes are due.
29The bill makes a similar change to provisions governing
30claims for the manufactured or mobile home tax credit under
31Code chapter 435, modifies dates relating to the authority
32to grant additional time to file such a claim under certain
33circumstances, and modifies the date by which the department of
34revenue shall pay each county under Code chapter 435.
35The bill takes effect upon enactment and applies to taxes due
-2-1and payable in fiscal years beginning on or after July 1, 2023.
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2tax credits available to certain elderly, disabled, and
3low-income persons and credits for manufactured or mobile
4home taxes and including effective date and applicability
5provisions.
6BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 425.20, subsection 2, Code 2023, is
2amended to read as follows:
32. A claim for credit for property taxes due shall not
4be paid or allowed unless the claim is filed with the county
5treasurer between January 1 and June 1, both dates inclusive,
6immediately preceding the fiscal year during which the property
7taxes are due. However, in case of sickness, absence, or other
8disability of the claimant, or if in the judgment of the county
9treasurer good cause exists, the county treasurer may extend
10the time for filing a claim for credit through September 30 of
11the same calendar year March 31 of the fiscal year during which
12the property taxes are due. The county treasurer shall certify
13to the director of revenue on or before May 1 of each year the
14total amount of dollars due for claims allowed.
15 Sec. 2. Section 435.22, subsection 4, paragraphs a, c, and
16e, Code 2023, are amended to read as follows:
17a. A claim for credit for manufactured or mobile home tax
18due shall not be paid or allowed unless the claim is actually
19filed with the county treasurer between January 1 and June 1,
20both dates inclusive, immediately preceding the fiscal year
21during which the home taxes are due. However, in case of
22sickness, absence, or other disability of the claimant, or if
23in the judgment of the county treasurer good cause exists, the
24county treasurer may extend the time for filing a claim for
25credit through September 30 of the same calendar year March 31
26of the fiscal year during which the home taxes are due. The
27county treasurer shall certify to the director of revenue on or
28before November 15 May 1 each year the total dollar amount due
29for claims allowed.
30c. In case of sickness, absence, or other disability of the
31claimant or if, in the judgment of the director of revenue,
32good cause exists and the claimant requests an extension, the
33director may extend the time for filing a claim for credit or
34reimbursement. However, any further time granted shall not
35extend beyond December 31 June 30 of the fiscal year in which
-1-1the claim was required to be filed home taxes are due. Claims
2filed as a result of this paragraph shall be filed with the
3director who shall provide for the reimbursement of the claim
4to the claimant.
5e. The amounts due each county shall be paid by the
6department of revenue on December June 15 of each year, drawn
7upon warrants payable to the respective county treasurers. The
8county treasurer in each county shall apportion the payment in
9accordance with section 435.25.
10 Sec. 3. EFFECTIVE DATE. This Act, being deemed of immediate
11importance, takes effect upon enactment.
12 Sec. 4. APPLICABILITY. This Act applies to taxes due and
13payable in fiscal years beginning on or after July 1, 2023.
14EXPLANATION
15The inclusion of this explanation does not constitute agreement with
16the explanation’s substance by the members of the general assembly.
17A claim for credit for property taxes due under Code chapter
18425, subchapter II (elderly, disabled, and low-income property
19tax credit), is generally required to be filed with the county
20treasurer between January 1 and June 1, both dates inclusive,
21immediately preceding the fiscal year during which the property
22taxes are due. However, in case of sickness, absence, or other
23disability of the claimant, or if in the judgment of the county
24treasurer good cause exists, the county treasurer may extend
25the time for filing a claim for credit through September 30
26of the same calendar year. This bill extends that potential
27extension period to March 31 of the fiscal year during which
28the property taxes are due.
29The bill makes a similar change to provisions governing
30claims for the manufactured or mobile home tax credit under
31Code chapter 435, modifies dates relating to the authority
32to grant additional time to file such a claim under certain
33circumstances, and modifies the date by which the department of
34revenue shall pay each county under Code chapter 435.
35The bill takes effect upon enactment and applies to taxes due
-2-1and payable in fiscal years beginning on or after July 1, 2023.
-3-md/jh