Text: HF02034 Text: HF02036 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 427.3, subsection 2, Code 1995, is 1 2 amended to read as follows: 1 3 2. The property, not to exceed one thousand eight hundred 1 4 fifty-two dollars in taxable value of an honorably separated, 1 5 retired, furloughed to a reserve, placed on inactive status, 1 6 or discharged soldier, sailor, marine, or nurse of the second 1 7 World War from December 7, 1941, to December 31, 1946, army of 1 8 occupation in Germany from November 12, 1918, to July 11, 1 9 1923, American expeditionary forces in Siberia from November 1 10 12, 1918, to April 30, 1920, second Nicaraguan campaign with 1 11 the navy or marines in Nicaragua or on combatant ships 1926- 1 12 1933, second Haitian suppression of insurrections 1919-1920, 1 13 navy and marine operations in China 1937-1939 and Yangtze 1 14 service with navy and marines in Shanghai or in the Yangtze 1 15 Valley 1926-1927 and 1930-1932 or of the Korean Conflict at 1 16 any time between June 25, 1950, and January 31, 1955, both 1 17 dates inclusive, or those who served on active duty during the 1 18 Vietnam Conflict beginning December 22, 1961, and ending May 1 19 7, 1975, both dates inclusive, or those who served on active 1 20 duty during the Persian Gulf Conflict at any time between 1 21 August 2, 1990, and the date the president or the Congress of 1 22 the United States declares a permanent cessation of 1 23 hostilities, both dates inclusive. However, if Congress 1 24 enacts a date different from August 2, 1990, as the beginning 1 25 of the Persian Gulf Conflict for purposes of determining 1 26 whether a veteran is entitled to receive military benefits as 1 27 a veteran of the Persian Gulf Conflict, that date shall be 1 28 substituted for August 2, 1990. The property, not to exceed 1 29 the value specified in this subsection, of a soldier, sailor, 1 30 marine, nurse, or other member of the armed forces of the 1 31 United States while the person is serving on active duty, is 1 32 also exempt from taxation. For the purposes of this section, 1 33 "active duty" means full-time duty in the armed forces of the 1 34 United States, excluding active duty for training purposes 1 35 only and excluding any period a person was assigned by the 2 1 armed forces to a civilian institution for a course of 2 2 education or training which was substantially the same as 2 3 established courses offered to civilians, or as a cadet or 2 4 midshipman, however enrolled, at one of the service academies. 2 5 Sec. 2. Section 427.5, unnumbered paragraphs 1, 2, and 3, 2 6 Code 1995, are amended to read as follows: 2 7 A person named in section 427.3, who is a resident of and 2 8 domiciled in the state of Iowa, shall receive a reduction 2 9 equal to the exemption, to be made from any property owned by 2 10 the person and so designated by proceeding as provided in the 2 11 section. To be eligible to receive the exemption the person 2 12 claiming it shall have recorded in the office of the county 2 13 recorder of the county in which is located the property 2 14 designated for the exemption, evidence of property ownership 2 15 and the military certificate of satisfactory service, evidence 2 16 of current active duty, order transferring to inactive status, 2 17 reserve, retirement, order of separation from service, 2 18 honorable discharge or a copy of any of these documents of the 2 19 person claiming or through whom is claimed the exemption. 2 20 The person shall file with the appropriate assessor on 2 21 forms obtained from the assessor the claim for exemption for 2 22 the year for which the person is first claiming the exemption. 2 23 A person who claims an exemption on the basis of active duty 2 24 shall file annually. The claim shall be filed not later than 2 25 July 1 of the year for which the person is claiming the 2 26 exemption. The claim shall set out the fact that the person 2 27 is a resident of and domiciled in the state of Iowa, and a 2 28 person within the terms of section 427.3, and shall give the 2 29 volume and page on which the certificate of satisfactory 2 30 service, order of separation, retirement, furlough to reserve, 2 31 inactive status, evidence of current active duty, or honorable 2 32 discharge or certified copy thereof is recorded in the office 2 33 of the county recorder, and may include the designation of the 2 34 property from which the exemption is to be made, and shall 2 35 further state that the claimant is the equitable or legal 3 1 owner of the property designated. 3 2 Upon the filing and allowance of the claim, the claim shall 3 3 be allowed to that person for successive years without further 3 4 filing. Provided, thatif, notwithstanding the filing or 3 5 having on file a claim for exemption, the person or person's 3 6 spouse is the legal or equitable owner of the property on July 3 7 1 of the year for which the claim is allowed. If the 3 8 exemption is claimed on the basis of active duty, the claimant 3 9 shall submit an affidavit annually that the claimant will be 3 10 on active duty on July 1 of the year for which the claimant is 3 11 claiming the exemption. When the property is sold or 3 12 transferred or the person wishes to designate different 3 13 property for the exemption, a person who wishes to receive the 3 14 exemption shall refile for the exemption. A person who sells 3 15 or transfers property which is designated for the exemption or 3 16 the personal representative of a deceased person who owned 3 17 such property shall provide written notice to the assessor 3 18 that the property is no longer legally or equitably owned by 3 19 the former claimant. 3 20 EXPLANATION 3 21 This bill provides that the property of a soldier, sailor, 3 22 marine, or nurse serving on active duty in the armed forces of 3 23 the United States is eligible for an exemption for the taxable 3 24 value of $1,852. This is the same exemption offered to 3 25 military personnel who served during various past wars and 3 26 armed conflicts in which the armed forces of the United States 3 27 have been engaged. If an applicant claims an exemption based 3 28 on active military duty, an application must be filed along 3 29 with evidence of the active duty status. Also, annually, a 3 30 claim must be filed with an affidavit of the claimant that the 3 31 claimant will be on active duty on July 1 of the year for 3 32 which the claim is made. 3 33 It is a fraudulent practice to give a false affidavit to 3 34 obtain an exemption, knowingly receive an exemption without 3 35 being entitled to the exemption, or claim an exemption in more 4 1 than one county. 4 2 LSB 3029HH 76 4 3 tj/jw/5
Text: HF02034 Text: HF02036 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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