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House File 318 - EnrolledAn Actrelating to certain filing deadlines for property
tax credits available to certain elderly, disabled, and
low-income persons and credits for manufactured or mobile
home taxes and including effective date and applicability
provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 425.20, subsection 2, Code 2023, is
amended to read as follows:
2. A claim for credit for property taxes due shall not
be paid or allowed unless the claim is filed with the county
treasurer between January 1 and June 1, both dates inclusive,
immediately preceding the fiscal year during which the property
taxes are due. However, in case of sickness, absence, or other
disability of the claimant, or if in the judgment of the county
treasurer good cause exists, the county treasurer may extend
the time for filing a claim for credit through September 30 of
the same calendar year March 31 of the fiscal year during which
the property taxes are due. The county treasurer shall certify
to the director of revenue on or before May 1 of each year the
total amount of dollars due for claims allowed.
Sec. 2. Section 435.22, subsection 4, paragraphs a, c, and
e, Code 2023, are amended to read as follows:
a. A claim for credit for manufactured or mobile home tax
due shall not be paid or allowed unless the claim is actually
filed with the county treasurer between January 1 and June 1,
both dates inclusive, immediately preceding the fiscal year
during which the home taxes are due. However, in case of
sickness, absence, or other disability of the claimant, or if
in the judgment of the county treasurer good cause exists, the
county treasurer may extend the time for filing a claim for
credit through September 30 of the same calendar year March 31
of the fiscal year during which the home taxes are due. The
county treasurer shall certify to the director of revenue on or
before November 15 May 1 each year the total dollar amount due
for claims allowed.
c. In case of sickness, absence, or other disability of the
claimant or if, in the judgment of the director of revenue,
good cause exists and the claimant requests an extension, the
director may extend the time for filing a claim for credit or
reimbursement. However, any further time granted shall not
extend beyond December 31 June 30 of the fiscal year in which
-1-the claim was required to be filed home taxes are due. Claims
filed as a result of this paragraph shall be filed with the
director who shall provide for the reimbursement of the claim
to the claimant.
e. The amounts due each county shall be paid by the
department of revenue on December June 15 of each year, drawn
upon warrants payable to the respective county treasurers. The
county treasurer in each county shall apportion the payment in
accordance with section 435.25.
Sec. 3. EFFECTIVE DATE. This Act, being deemed of immediate
importance, takes effect upon enactment.
Sec. 4. APPLICABILITY. This Act applies to taxes due and
payable in fiscal years beginning on or after July 1, 2023.
______________________________
PAT GRASSLEYSpeaker of the House______________________________
AMY SINCLAIRPresident of the Senate I hereby certify that this bill originated in the House and is known as House File 318, Ninetieth General Assembly.______________________________
MEGHAN NELSONChief Clerk of the HouseApproved _______________, 2023______________________________
KIM REYNOLDSGovernormd/jh
tax credits available to certain elderly, disabled, and
low-income persons and credits for manufactured or mobile
home taxes and including effective date and applicability
provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 425.20, subsection 2, Code 2023, is
amended to read as follows:
2. A claim for credit for property taxes due shall not
be paid or allowed unless the claim is filed with the county
treasurer between January 1 and June 1, both dates inclusive,
immediately preceding the fiscal year during which the property
taxes are due. However, in case of sickness, absence, or other
disability of the claimant, or if in the judgment of the county
treasurer good cause exists, the county treasurer may extend
the time for filing a claim for credit through September 30 of
the same calendar year March 31 of the fiscal year during which
the property taxes are due. The county treasurer shall certify
to the director of revenue on or before May 1 of each year the
total amount of dollars due for claims allowed.
Sec. 2. Section 435.22, subsection 4, paragraphs a, c, and
e, Code 2023, are amended to read as follows:
a. A claim for credit for manufactured or mobile home tax
due shall not be paid or allowed unless the claim is actually
filed with the county treasurer between January 1 and June 1,
both dates inclusive, immediately preceding the fiscal year
during which the home taxes are due. However, in case of
sickness, absence, or other disability of the claimant, or if
in the judgment of the county treasurer good cause exists, the
county treasurer may extend the time for filing a claim for
credit through September 30 of the same calendar year March 31
of the fiscal year during which the home taxes are due. The
county treasurer shall certify to the director of revenue on or
before November 15 May 1 each year the total dollar amount due
for claims allowed.
c. In case of sickness, absence, or other disability of the
claimant or if, in the judgment of the director of revenue,
good cause exists and the claimant requests an extension, the
director may extend the time for filing a claim for credit or
reimbursement. However, any further time granted shall not
extend beyond December 31 June 30 of the fiscal year in which
-1-the claim was required to be filed home taxes are due. Claims
filed as a result of this paragraph shall be filed with the
director who shall provide for the reimbursement of the claim
to the claimant.
e. The amounts due each county shall be paid by the
department of revenue on December June 15 of each year, drawn
upon warrants payable to the respective county treasurers. The
county treasurer in each county shall apportion the payment in
accordance with section 435.25.
Sec. 3. EFFECTIVE DATE. This Act, being deemed of immediate
importance, takes effect upon enactment.
Sec. 4. APPLICABILITY. This Act applies to taxes due and
payable in fiscal years beginning on or after July 1, 2023.
______________________________
PAT GRASSLEYSpeaker of the House______________________________
AMY SINCLAIRPresident of the Senate I hereby certify that this bill originated in the House and is known as House File 318, Ninetieth General Assembly.______________________________
MEGHAN NELSONChief Clerk of the HouseApproved _______________, 2023______________________________
KIM REYNOLDSGovernormd/jh