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Senate File 466

Partial Bill History

Bill Text

PAG LIN
  1  1                           DIVISION I
  1  2                           INCOME TAX
  1  3    Section 1.  Section 422.7, Code 1995, is amended by adding
  1  4 the following new subsection:
  1  5    NEW SUBSECTION.  33.  For a person who is disabled, or is
  1  6 fifty-five years of age or older, or is the surviving spouse
  1  7 of an individual or a survivor having an insurable interest in
  1  8 an individual who would have qualified for the exemption under
  1  9 this subsection for the tax year, subtract, to the extent
  1 10 included, the total amount of a governmental or other pension
  1 11 or retirement pay, including, but not limited to, defined
  1 12 benefit or defined contribution plans, annuities, individual
  1 13 retirement accounts, plans maintained or contributed to by an
  1 14 employer, or maintained or contributed to by a self-employed
  1 15 person as an employer, and deferred compensation plans or any
  1 16 earnings attributable to the deferred compensation plans, up
  1 17 to a maximum of one thousand five hundred dollars for a person
  1 18 who files a separate state income tax return for a tax year
  1 19 beginning in the 1996 calendar year, and up to a maximum of
  1 20 three thousand dollars for a husband and wife who file a joint
  1 21 state income tax return for a tax year beginning in the 1996
  1 22 calendar year.  For a tax year beginning in the 1997 calendar
  1 23 year, and for all subsequent tax years, subtract, to the
  1 24 extent included, the total amount for a person who files a
  1 25 separate state income tax return up to a maximum of three
  1 26 thousand dollars, and for a husband and wife who file a joint
  1 27 state income tax return up to a maximum of six thousand
  1 28 dollars.  However, a surviving spouse who is not disabled or
  1 29 fifty-five years of age or older can only exclude the amount
  1 30 of pension or retirement pay received as a result of the death
  1 31 of the other spouse.
  1 32    Sec. 2.  Section 422.12, subsection 1, paragraph c, Code
  1 33 1995, is amended to read as follows:
  1 34    c.  For each dependent, an additional fifteen forty
  1 35 dollars.  As used in this section, the term "dependent" has
  2  1 the same meaning as provided by the Internal Revenue Code.
  2  2    Sec. 3.  CONDITIONAL EFFECTIVENESS &endash; RETROACTIVE
  2  3 APPLICABILITY.
  2  4    1.  Section 1 of this division of this Act, amending
  2  5 section 422.7, takes effect September 1, 1995, if the total
  2  6 amount of revenues credited to the general fund of the state
  2  7 during the fiscal year ending June 30, 1995, exceeds
  2  8 $4,007,000,000.  On or before September 1, 1995, the director
  2  9 of revenue and finance shall provide written certification to
  2 10 the Code editor as to the total amount of revenues credited to
  2 11 the general fund of the state during the fiscal year ending
  2 12 June 30, 1995.
  2 13    2.  Section 2 of this division of this Act applies
  2 14 retroactively to January 1, 1995, for tax years beginning on
  2 15 or after that date.  
  2 16                           DIVISION II
  2 17           MACHINERY, EQUIPMENT AND COMPUTERS PROPERTY
  2 18                        TAX REIMBURSEMENT
  2 19    Sec. 4.  Section 427B.17, subsection 1, Code 1995, is
  2 20 amended to read as follows:
  2 21    1.  Property assessed by the department of revenue and
  2 22 finance pursuant to sections 428.24 to 428.29, or chapters
  2 23 433, 434 and 436 to 438 shall not receive the benefits of this
  2 24 section.
  2 25    Any electric power generating plant which operated during
  2 26 the preceding assessment year at a net capacity factor of more
  2 27 than twenty percent, shall not receive the benefits of this
  2 28 section or of sections 15.332 and 15.334.  For purposes of
  2 29 this section, "electric power generating plant" means any name
  2 30 plate rated electric power generating plant, in which electric
  2 31 energy is produced from other forms of energy, including all
  2 32 taxable land, buildings, and equipment used in the production
  2 33 of such energy.  "Net capacity factor" means net actual
  2 34 generation divided by the product of net maximum capacity
  2 35 times the number of hours the unit was in the active state
  3  1 during the assessment year.  Upon commissioning, a unit is in
  3  2 the active state until it is decommissioned.  "Net actual
  3  3 generation" means net electrical megawatt hours produced by
  3  4 the unit during the preceding assessment year.  "Net maximum
  3  5 capacity" means the capacity the unit can sustain over a
  3  6 specified period when not restricted by ambient conditions or
  3  7 equipment deratings, minus the losses associated with station
  3  8 service or auxiliary loads.
  3  9    Sec. 5.  NEW SECTION.  427B.18  INDUSTRIAL MACHINERY,
  3 10 EQUIPMENT AND COMPUTERS INVESTMENT REIMBURSEMENT FUND &endash;
  3 11 PENALTY.
  3 12    1.  A machinery, equipment and computers investment
  3 13 reimbursement fund is created under the control of the de-
  3 14 partment of revenue and finance.  For the fiscal year begin-
  3 15 ning July 1, 1996, there is appropriated from the general fund
  3 16 of the state to the machinery, equipment and computers
  3 17 investment reimbursement fund eight million dollars to be used
  3 18 to pay property tax reimbursement claims filed pursuant to
  3 19 this section for property taxes due and payable in the fiscal
  3 20 year beginning July 1, 1995, on property defined in section
  3 21 427A.1, subsection 1, paragraphs "e" and "j" which are
  3 22 assessed pursuant to section 427B.17.
  3 23    2.  A claim for reimbursement for property taxes paid on
  3 24 property defined in section 427A.1, subsection 1, paragraphs
  3 25 "e" and "j" which are assessed pursuant to section 427B.17,
  3 26 shall not be paid or allowed unless the claim is filed with
  3 27 and in the possession of the department of revenue and finance
  3 28 on or before January 1, 1997.  The department shall provide
  3 29 forms for claiming the industrial machinery, equipment and
  3 30 computers investment reimbursement.  Each claimant shall
  3 31 provide with the application the tax statement received from
  3 32 the county treasurer and proof of payment of the tax,
  3 33 including, but not limited to, the taxpayer's cancelled
  3 34 checks.  The director may require any additional proof
  3 35 necessary to support a claim.
  4  1    The department shall send notice of disallowance of a claim
  4  2 by regular mail to the claimant at the claimant's last known
  4  3 address.  The claimant may appeal the decision of the director
  4  4 under this section and the claimant shall have the same rights
  4  5 of appeal and review as provided in sections 421.1 and 422.55
  4  6 and the rules of the department of revenue and finance.
  4  7    3.  By June 1, 1997, the department shall reimburse
  4  8 claimants for claims filed under this section.  If the amount
  4  9 appropriated under subsection 1 is insufficient to pay all
  4 10 claims in full, the director shall prorate the payments among
  4 11 all claimants whose claims are allowed.  Moneys remaining in
  4 12 the fund after payment of all claims in full shall revert to
  4 13 the general fund of the state.
  4 14    4.  A person who makes a false claim for reimbursement
  4 15 under this section or who knowingly receives the reimbursement
  4 16 without being legally entitled to it is guilty of a fraudulent
  4 17 practice.  Prosecution under this subsection shall be brought
  4 18 in the county of residence of the person to be charged.  
  4 19                          DIVISION III
  4 20      MENTAL HEALTH EXPENDITURES, PROPERTY TAX REDUCTIONS,
  4 21                    AND PROPERTY TAX CREDITS
  4 22    Sec. 6.  NEW SECTION.  24.49  EMERGENCY NEEDS FUNDS.
  4 23    For budget years commencing on or after July 1, 1996, the
  4 24 state board shall review requests and authorize payment to a
  4 25 county for emergency needs funds from the property tax relief
  4 26 fund, in accordance with the provisions of section 426B.1,
  4 27 subsection 3.  Payment of the funds shall be authorized if the
  4 28 request is for expenditures above a county's fixed budget
  4 29 amount for services provided in accordance with the requesting
  4 30 county's management plan for mental health and mental
  4 31 retardation services approved under section 331.439.
  4 32    Sec. 7.  Section 123.38, unnumbered paragraph 2, Code 1995,
  4 33 is amended to read as follows:
  4 34    Any licensee or permittee, or the licensee's or permittee's
  4 35 executor or administrator, or any person duly appointed by the
  5  1 court to take charge of and administer the property or assets
  5  2 of the licensee or permittee for the benefit of the licensee's
  5  3 or permittee's creditors, may voluntarily surrender a license
  5  4 or permit to the division.  When a license or permit is
  5  5 surrendered the division shall notify the local authority, and
  5  6 the division or the local authority shall refund to the person
  5  7 surrendering the license or permit, a proportionate amount of
  5  8 the fee received by the division or the local authority for
  5  9 the license or permit as follows:  If a license or permit is
  5 10 surrendered during the first three months of the period for
  5 11 which it was issued, the refund shall be three-fourths of the
  5 12 amount of the fee; if surrendered more than three months but
  5 13 not more than six months after issuance, the refund shall be
  5 14 one-half of the amount of the fee; if surrendered more than
  5 15 six months but not more than nine months after issuance, the
  5 16 refund shall be one-fourth of the amount of the fee.  No
  5 17 refund shall be made, however, for any special liquor permit,
  5 18 nor for a liquor control license, wine permit, or beer permit
  5 19 surrendered more than nine months after issuance.  For
  5 20 purposes of this paragraph, any portion of license or permit
  5 21 fees used for the purposes authorized in section 331.424,
  5 22 subsection 1, paragraphs "a", and "b", "c", "d", "e", "f",
  5 23 "g", and "h", and in section 331.424A, shall not be deemed
  5 24 received either by the division or by a local authority.  No
  5 25 refund shall be made to any licensee or permittee, upon the
  5 26 surrender of the license or permit, if there is at the time of
  5 27 surrender, a complaint filed with the division or local
  5 28 authority, charging the licensee or permittee with a violation
  5 29 of this chapter.  If upon a hearing on a complaint the license
  5 30 or permit is not revoked or suspended, then the licensee or
  5 31 permittee is eligible, upon surrender of the license or
  5 32 permit, to receive a refund as provided in this section; but
  5 33 if the license or permit is revoked or suspended upon hearing
  5 34 the licensee or permittee is not eligible for the refund of
  5 35 any portion of the license or permit fee.
  6  1    Sec. 8.  Section 218.99, Code 1995, is amended to read as
  6  2 follows:
  6  3    218.99  COUNTY AUDITORS TO BE NOTIFIED OF PATIENTS'
  6  4 PERSONAL ACCOUNTS.
  6  5    The administrator of a division of the department of human
  6  6 services in control of a state institution shall direct the
  6  7 business manager of each institution under the administrator's
  6  8 jurisdiction which is mentioned in section 331.424, subsection
  6  9 1, paragraphs "a" through "g" and "b" and for which services
  6 10 are paid under section 331.424A to quarterly inform the
  6 11 auditor of the county of legal settlement of any patient or
  6 12 resident who has an amount in excess of two hundred dollars on
  6 13 account in the patients' personal deposit fund and the amount
  6 14 on deposit.  The administrators shall direct the business
  6 15 manager to further notify the auditor of the county at least
  6 16 fifteen days before the release of funds in excess of two
  6 17 hundred dollars or upon the death of the patient or resident.
  6 18 If the patient or resident has no county of legal settlement,
  6 19 notice shall be made to the director of the department of
  6 20 human services and the administrator of the division of the
  6 21 department in control of the institution involved.
  6 22    Sec. 9.  Section 225C.4, subsection 2, paragraph b, Code
  6 23 1995, is amended to read as follows:
  6 24    b.  Establish mental health and mental retardation services
  6 25 for all institutions under the control of the director of
  6 26 human services and establish an autism unit, following mutual
  6 27 planning with and consultation from the medical director of
  6 28 the state psychiatric hospital, at an institution or a
  6 29 facility administered by the administrator to provide
  6 30 psychiatric and related services and other specific programs
  6 31 to meet the needs of autistic persons as defined in section
  6 32 331.424, subsection 1, and to furnish appropriate diagnostic
  6 33 evaluation services.
  6 34    Sec. 10.  Section 331.301, subsection 12, Code 1995, is
  6 35 amended to read as follows:
  7  1    12.  The board of supervisors may credit funds to a reserve
  7  2 for the purposes authorized by subsection 11 of this section;
  7  3 section 331.424, subsection 1, paragraph "l" "f"; and section
  7  4 331.441, subsection 2, paragraph "b".  Moneys credited to the
  7  5 reserve, and interest earned on such moneys, shall remain in
  7  6 the reserve until expended for purposes authorized by
  7  7 subsection 11 of this section; section 331.424, subsection 1,
  7  8 paragraph "l" "f"; or section 331.441, subsection 2, paragraph
  7  9 "b".
  7 10    Sec. 11.  Section 331.424, subsection 1, Code 1995, is
  7 11 amended to read as follows:
  7 12    1.  For general county services, an amount sufficient to
  7 13 pay the charges for the following:
  7 14    a.  To the extent that the county is obligated by statute
  7 15 to pay the charges for:
  7 16    (1)  Care and treatment of patients by a state mental
  7 17 health institute.
  7 18    (2)  Care and treatment of patients by either of the state
  7 19 hospital-schools or by any other facility established under
  7 20 chapter 222 and diagnostic evaluation under section 222.31.
  7 21    (3)  Care and treatment of patients under chapter 225.
  7 22    (4) (1)  Care and treatment of persons at the alcoholic
  7 23 treatment center at Oakdale.  However, the county may require
  7 24 that an admission to the center shall be reported to the board
  7 25 by the center within five days as a condition of the payment
  7 26 of county funds for that admission.
  7 27    (5) (2)  Care of children admitted or committed to the Iowa
  7 28 juvenile home at Toledo.
  7 29    (6) (3)  Clothing, transportation, medical, or other
  7 30 services provided persons attending the Iowa braille and sight
  7 31 saving school, the Iowa school for the deaf, or the state
  7 32 hospital-school for severely handicapped children at Iowa
  7 33 City, for which the county becomes obligated to pay pursuant
  7 34 to sections 263.12, 269.2, and 270.4 through 270.7.
  7 35    b.  To the extent that the board deems it advisable to pay,
  8  1 the charges for professional evaluation, treatment, training,
  8  2 habilitation, and care of persons who are mentally retarded,
  8  3 autistic persons, or persons who are afflicted by any other
  8  4 developmental disability, at a suitable public or private
  8  5 facility providing inpatient or outpatient care in the county.
  8  6 As used in this paragraph:
  8  7    (1)  "Developmental disability" has the meaning assigned
  8  8 that term by 42 U.S.C. sec. 6001(7) (1976), Supp. II, 1978,
  8  9 and Supp. III, 1979.
  8 10    (2)  "Autistic persons" means persons, regardless of age,
  8 11 with severe communication and behavior disorders that became
  8 12 manifest during the early stages of childhood development and
  8 13 that are characterized by a severely disabling inability to
  8 14 understand, communicate, learn, and participate in social
  8 15 relationships.  "Autistic persons" includes but is not limited
  8 16 to those persons afflicted by infantile autism, profound
  8 17 aphasia, and childhood psychosis.
  8 18    c.  Care and treatment of persons placed in the county
  8 19 hospital, county care facility, a health care facility as
  8 20 defined in section 135C.1, subsection 6, or any other public
  8 21 or private facility, which placement is in lieu of admission
  8 22 or commitment to or is upon discharge, removal, or transfer
  8 23 from a state mental health institute, hospital-school, or
  8 24 other facility established pursuant to chapter 222.
  8 25    d.  Amounts budgeted by the board for the cost of
  8 26 establishment and initial operation of a community mental
  8 27 health center in the manner and subject to the limitations
  8 28 provided by state law.
  8 29    e. b.  Foster care and related services provided under
  8 30 court order to a child who is under the jurisdiction of the
  8 31 juvenile court, including court-ordered costs for a guardian
  8 32 ad litem under section 232.71.
  8 33    f.  The care, admission, commitment, and transportation of
  8 34 mentally ill patients in state hospitals, to the extent that
  8 35 expenses for these services are required to be paid by the
  9  1 county, including compensation for the advocate appointed
  9  2 under section 229.19.
  9  3    g.  Amounts budgeted by the board for mental health
  9  4 services or mental retardation services furnished to persons
  9  5 on either an outpatient or inpatient basis, to a school or
  9  6 other public agency, or to the community at large, by a
  9  7 community mental health center or other suitable facility
  9  8 located in or reasonably near the county, provided that
  9  9 services meet the standards of the mental health and
  9 10 developmental disabilities commission created in section
  9 11 225C.5 and are consistent with the annual plan for services
  9 12 approved by the board.
  9 13    h.  Reimbursement on behalf of mentally retarded persons
  9 14 under section 249A.12.
  9 15    i. c.  Elections, and voter registration pursuant to
  9 16 chapter 48A.
  9 17    j. d.  Employee benefits under chapters 96, 97B, and 97C,
  9 18 which are associated with salaries for general county
  9 19 services.
  9 20    k. e.  Joint county and city building authorities
  9 21 established under section 346.27, as provided in subsection 22
  9 22 of that section.
  9 23    l. f.  Tort liability insurance, property insurance, and
  9 24 any other insurance that may be necessary in the operation of
  9 25 the county, costs of a self-insurance program, costs of a
  9 26 local government risk pool, and amounts payable under any
  9 27 insurance agreements to provide or procure such insurance,
  9 28 self-insurance program, or local government risk pool.
  9 29    m. g.  The maintenance and operation of the courts,
  9 30 including but not limited to the salary and expenses of the
  9 31 clerk of the district court and other employees of the clerk's
  9 32 office, and bailiffs, court costs if the prosecution fails or
  9 33 if the costs cannot be collected from the person liable, costs
  9 34 and expenses of prosecution under section 189A.17, salaries
  9 35 and expenses of juvenile court officers under chapter 602,
 10  1 court-ordered costs in domestic abuse cases under section
 10  2 236.5, the county's expense for confinement of prisoners under
 10  3 chapter 356A, temporary assistance to the county attorney,
 10  4 county contributions to a retirement system for bailiffs,
 10  5 reimbursement for judicial magistrates under section 602.6501,
 10  6 claims filed under section 622.93, interpreters' fees under
 10  7 section 622B.7, uniform citation and complaint supplies under
 10  8 section 805.6, and costs of prosecution under section 815.13.
 10  9    n. h.  Court-ordered costs of conciliation procedures under
 10 10 section 598.16.
 10 11    o. i.  Establishment and maintenance of a joint county
 10 12 indigent defense fund pursuant to an agreement under section
 10 13 28E.19.
 10 14    p. j.  The maintenance and operation of a local emergency
 10 15 management agency established pursuant to chapter 29C.
 10 16    The board may require a public or private facility, as a
 10 17 condition of receiving payment from county funds for services
 10 18 it has provided, to furnish the board with a statement of the
 10 19 income, assets, and legal residence including township and
 10 20 county of each person who has received services from that
 10 21 facility for which payment has been made from county funds
 10 22 under paragraphs "a" through "h" and "b".  However, the
 10 23 facility shall not disclose to anyone the name or street or
 10 24 route address of a person receiving services for which
 10 25 commitment is not required, without first obtaining that
 10 26 person's written permission.
 10 27    Parents or other persons may voluntarily reimburse the
 10 28 county or state for the reasonable cost of caring for a
 10 29 patient or an inmate in a county or state facility.
 10 30    Sec. 12.  NEW SECTION.  331.424A  COUNTY MENTAL HEALTH,
 10 31 MENTAL RETARDATION, AND DEVELOPMENTAL DISABILITIES SERVICES
 10 32 FUND.
 10 33    1.  For the purposes of this chapter, unless the context
 10 34 otherwise requires, "services fund" means the county mental
 10 35 health, mental retardation, and developmental disabilities
 11  1 services fund created in subsection 2.  The county finance
 11  2 committee created in section 333A.2 shall adopt rules and
 11  3 prescribe forms for administering the services fund.
 11  4    2.  For the fiscal year beginning July 1, 1995, and
 11  5 succeeding fiscal years, county revenues from taxes and other
 11  6 sources designated for mental health, mental retardation, and
 11  7 developmental disabilities services shall be credited to the
 11  8 mental health, mental retardation, and developmental
 11  9 disabilities services fund of the county.  The board may make
 11 10 appropriations from the fund for payment of services provided
 11 11 under the county management plan approved pursuant to section
 11 12 331.439.
 11 13    3.  For the fiscal year beginning July 1, 1995, and
 11 14 succeeding fiscal years, receipts from the state or federal
 11 15 government for such services shall be credited to the services
 11 16 fund, including moneys allotted to the county from the state
 11 17 payment made pursuant to section 331.439 and moneys allotted
 11 18 to the county for property tax relief pursuant to section
 11 19 426B.1.
 11 20    4.  For the fiscal year beginning July 1, 1995, and for
 11 21 each subsequent fiscal year, the county shall certify a levy
 11 22 for payment of services.  Unless otherwise provided by state
 11 23 law, for each fiscal year, county revenues from taxes imposed
 11 24 by the county credited to the services fund shall not exceed
 11 25 an amount equal to the amount of base year expenditures for
 11 26 services in the fiscal year beginning July 1, 1993, and ending
 11 27 June 30, 1994, as defined in section 331.438 less the amount
 11 28 of property tax relief to be received pursuant to section
 11 29 426B.2, subsections 1 and 3, in the fiscal year for which the
 11 30 budget is certified.  The county auditor and the board of
 11 31 supervisors shall reduce the amount of the levy certified for
 11 32 the services fund by the amount of property tax relief to be
 11 33 received.
 11 34    5.  Appropriations specifically authorized to be made from
 11 35 the mental health, mental retardation, and developmental
 12  1 disabilities services fund shall not be made from the general
 12  2 fund of the county.
 12  3    Sec. 13.  Section 331.438, subsection 1, paragraph b, Code
 12  4 1995, is amended to read as follows:
 12  5    b.  "State payment" means the payment made by the state to
 12  6 a county determined to be eligible for the payment in
 12  7 accordance with section 331.439.
 12  8    1A.  Except as modified based upon the actual amount of the
 12  9 appropriation for purposes of state payment under section
 12 10 331.439, the amount of the state payment for a fiscal year
 12 11 shall be calculated as fifty one hundred percent of the amount
 12 12 by which the county's qualified expenditures during the
 12 13 immediately preceding fiscal year were in excess of the amount
 12 14 of the county's base year expenditures.  A state payment is
 12 15 the state funding a county receives pursuant to section
 12 16 426B.2, subsection 2.  Any state funding received by a county
 12 17 for property tax relief in accordance with section 426B.2,
 12 18 subsections 1 and 3, is not a state payment and shall not be
 12 19 included in the state payment calculation made pursuant to
 12 20 this subsection.
 12 21    Sec. 14.  Section 331.438, subsection 3, paragraph c,
 12 22 subparagraph (9), Code 1995, is amended to read as follows:
 12 23    (9)  Make recommendations to the council on human services
 12 24 for administrative rules for the county single entry point
 12 25 central point of coordination and clinical assessment
 12 26 processes required under section 331.440 and other rules
 12 27 necessary for the implementation of county management plans
 12 28 and expenditure reports required for state payment pursuant to
 12 29 section 331.439.
 12 30    Sec. 15.  Section 331.438, subsection 3, paragraph c, Code
 12 31 1995, is amended by adding the following new subparagraph:
 12 32    NEW SUBPARAGRAPH.  (15)  On or before December 1, 1995,
 12 33 submit to the governor and the general assembly any
 12 34 recommended changes in the formula for distributing property
 12 35 tax relief moneys to counties under section 426B.2,
 13  1 subsections 1 through 3.
 13  2    Sec. 16.  Section 331.439, Code 1995, is amended by
 13  3 striking the section and inserting in lieu thereof the
 13  4 following:
 13  5    331.439  ELIGIBILITY FOR STATE PAYMENT.
 13  6    1.  The state payment to eligible counties under this
 13  7 section shall be made as provided in sections 331.438 and
 13  8 426B.2.  A county is eligible for the state payment, as
 13  9 defined in section 331.438, for the fiscal year beginning July
 13 10 1, 1995, and for subsequent fiscal years if the director of
 13 11 human services, in consultation with the state-county
 13 12 management committee, determines for a specific fiscal year
 13 13 that all of the following conditions are met:
 13 14    a.  The county accurately reported by December 1 the
 13 15 county's expenditures for mental health, mental retardation,
 13 16 and developmental disabilities services for the previous
 13 17 fiscal year on forms prescribed by the department of human
 13 18 services.
 13 19    b.  The county developed and implemented a county
 13 20 management plan for the county's mental health and mental
 13 21 retardation services in accordance with the provisions of this
 13 22 paragraph.  The plan shall comply with the administrative
 13 23 rules adopted for this purpose by the council on human
 13 24 services and is subject to the approval of the director of
 13 25 human services in consultation with the state-county
 13 26 management committee created in section 331.438.  The plan
 13 27 shall include a description of the county's service management
 13 28 provision for mental health, mental retardation, and
 13 29 developmental disabilities services.  The plan shall have the
 13 30 following two parts:
 13 31    (1)  For mental health service management, the county may
 13 32 either directly implement a system of service management and
 13 33 contract with service providers, or contract with a private
 13 34 entity to manage the system, provided all requirements of this
 13 35 subparagraph are met by the private entity.  For the fiscal
 14  1 year beginning July 1, 1995, the county shall submit the plan
 14  2 for approval by January 1, 1996, and implement the approved
 14  3 plan on or before July 1, 1996.  For subsequent fiscal years,
 14  4 this part of the plan shall be submitted to the department by
 14  5 April 1 for the succeeding fiscal year.
 14  6    (2)  For mental retardation and developmental disabilities
 14  7 service management, the plan shall describe the county's
 14  8 development and implementation of a managed system of cost-
 14  9 effective individualized services and other support to assist
 14 10 the individuals to be served to be as independent, productive,
 14 11 and integrated with the community as possible.  The plan shall
 14 12 provide for consideration of the type and level of services
 14 13 and support needed and desired by the individual.  The plan
 14 14 may allow the provision of services through vouchers or cash
 14 15 payments to allow individuals to arrange for their own
 14 16 services or support, if these methods are appropriate and
 14 17 cost-effective.  The county may directly implement the system
 14 18 and contract with service providers, or contract with a
 14 19 private entity to manage the system, provided all requirements
 14 20 of this subparagraph are met by the private entity.  For the
 14 21 fiscal year beginning July 1, 1996, this part of the plan
 14 22 shall be submitted to the department of human services by
 14 23 January 1, 1996.  For subsequent fiscal years, this part of
 14 24 the plan shall be submitted prior to April 1 for the
 14 25 succeeding fiscal year.
 14 26    c.  Changes to the approved plan are submitted at least
 14 27 sixty days prior to the proposed change and are not to be
 14 28 implemented prior to the director of human services' approval,
 14 29 following the director's consultation with the state-county
 14 30 management committee.
 14 31    2.  A county may provide services to service populations
 14 32 with disabilities who are not included in the service
 14 33 management provisions required under subsection 1, subject to
 14 34 the availability of funding.
 14 35    3.  a.  For the fiscal year beginning July 1, 1996, and
 15  1 succeeding fiscal years, the county's mental health, mental
 15  2 retardation, and developmental disabilities service
 15  3 expenditures for a fiscal year are limited to a fixed budget
 15  4 amount.  The fixed budget amount shall be the amount
 15  5 identified in the county's management plan and budget for the
 15  6 fiscal year.  The county shall be allowed an inflation factor
 15  7 adjustment for services paid from the county's services fund
 15  8 under section 331.424A which is in accordance with the
 15  9 county's management plan and budget, implemented pursuant to
 15 10 this section.
 15 11    b.  Based upon information contained in county management
 15 12 plans and budgets, the state-county management committee shall
 15 13 recommend an inflation factor adjustment by January 1 for the
 15 14 succeeding fiscal year.  The inflation factor adjustment shall
 15 15 address costs associated with new consumers of service,
 15 16 service cost inflation, and investments for economy and
 15 17 efficiency.
 15 18    4.  A county's implementation of the service management
 15 19 provisions required under subsection 1 for mental health and
 15 20 mental retardation shall incorporate the central point of
 15 21 coordination process described in section 331.440.
 15 22    5.  The basis for determining whether a managed care system
 15 23 for mental health proposed by a county is comparable to a
 15 24 mental health managed care contractor approved by the
 15 25 department of human services shall include but is not limited
 15 26 to all of the following elements which shall be specified in
 15 27 administrative rules adopted by the council on human services
 15 28 in consultation with the state-county management committee:
 15 29    a.  The enrollment and eligibility process.
 15 30    b.  The scope of services included.
 15 31    c.  The method of plan administration.
 15 32    d.  The process for managing utilization and access to
 15 33 services and other assistance.
 15 34    e.  The quality assurance process.
 15 35    f.  The risk management provisions and fiscal viability of
 16  1 the provisions, if the county contracts with a private managed
 16  2 care entity.
 16  3    6.  Notwithstanding any other provision of law to the
 16  4 contrary, a county shall have no obligation to pay for or
 16  5 provide mental health, mental retardation, or developmental
 16  6 disabilities services for any person that applies through the
 16  7 county's central point of coordination and clinical assessment
 16  8 processes after the moneys in the county services fund under
 16  9 section 331.424A are expended.  If a county has expended its
 16 10 fixed budget amount for services pursuant to the management
 16 11 plan approved under subsection 1, the state shall assume
 16 12 financial responsibility and the county may apply to the state
 16 13 appeal board for emergency funds reserved in section 426B.1,
 16 14 subsection 3.
 16 15    7.  The director's approval of a county's mental health,
 16 16 mental retardation, and developmental disabilities services
 16 17 management plan shall not be construed to constitute
 16 18 certification of the county's budget.
 16 19    Sec. 17.  Section 331.440, Code 1995, is amended to read as
 16 20 follows:
 16 21    331.440  MENTAL HEALTH, MENTAL RETARDATION, AND
 16 22 DEVELOPMENTAL DISABILITIES SERVICES &endash; SINGLE ENTRY CENTRAL
 16 23 POINT OF COORDINATION PROCESS.
 16 24    1.  a.  For the purposes of this section, unless the
 16 25 context otherwise requires, "single entry central point of
 16 26 coordination process" means a single entry central point of
 16 27 coordination process established by a county or consortium of
 16 28 counties for the delivery of mental health, mental
 16 29 retardation, and developmental disabilities services which are
 16 30 paid for in whole or in part by county funds.  The single
 16 31 entry central point of coordination process may include but is
 16 32 not limited to reviewing a person's eligibility for services,
 16 33 determining the appropriateness of the type, level, and
 16 34 duration of services, and performing periodic review of the
 16 35 person's continuing eligibility and need for services.  Any
 17  1 recommendations developed concerning a person's plan of
 17  2 services shall be consistent with the person's unique
 17  3 strengths, circumstances, priorities, concerns, abilities, and
 17  4 capabilities.  For those services funded under the medical
 17  5 assistance program, the single entry central point of
 17  6 coordination process shall be used to assure that the person
 17  7 is aware of the appropriate service options available to the
 17  8 person.
 17  9    b.  The single entry central point of coordination process
 17 10 may include a clinical assessment process to identify a
 17 11 person's service needs and to make recommendations regarding
 17 12 the person's plan for services.  The clinical assessment
 17 13 process shall utilize qualified mental health professionals
 17 14 and qualified mental retardation professionals.
 17 15    2.  The department of human services shall seek federal
 17 16 approval as necessary for the single entry central point of
 17 17 coordination and clinical assessment processes to be eligible
 17 18 for federal financial participation under medical assistance.
 17 19 A county may implement the single entry central point of
 17 20 coordination process as part of a consortium of counties and
 17 21 may implement the process beginning with the fiscal year
 17 22 ending June 30, 1995.
 17 23    3.  The council on human services shall consider the
 17 24 recommendations of the state-county management committee
 17 25 established in section 331.438 in adopting rules outlining
 17 26 standards and requirements for implementation of the single
 17 27 entry central point of coordination and clinical assessment
 17 28 processes on the date required by subsection 2.  The rules
 17 29 shall permit counties options in implementing the process
 17 30 based upon a county's consumer population and available
 17 31 service delivery system.
 17 32    Sec. 18.  NEW SECTION.  426B.1  APPROPRIATIONS &endash; PROPERTY
 17 33 TAX RELIEF FUND.
 17 34    1.  A property tax relief fund is created in the state
 17 35 treasury under the authority of the department of revenue and
 18  1 finance.  The fund shall be separate from the general fund of
 18  2 the state and shall not be considered part of the general fund
 18  3 of the state except in determining the cash position of the
 18  4 state for payment of state obligations.  The moneys in the
 18  5 fund are not subject to the provisions of section 8.33 and
 18  6 shall not be transferred, used, obligated, appropriated, or
 18  7 otherwise encumbered except as provided in this section.
 18  8 Moneys in the fund may be used for cash flow purposes,
 18  9 provided that any moneys so allocated are returned to the fund
 18 10 by the end of each fiscal year.  However, the fund shall be
 18 11 considered a special account for the purposes of section 8.53,
 18 12 relating to elimination of any GAAP deficit.  For the purposes
 18 13 of this chapter, unless the context otherwise requires,
 18 14 "property tax relief fund" means the property tax relief fund
 18 15 created in this section.
 18 16    2.  There is appropriated to the property tax relief fund
 18 17 for the indicated fiscal years from the general fund of the
 18 18 state the following amounts:
 18 19    a.  For the fiscal year beginning July 1, 1995, sixty-five
 18 20 million dollars.
 18 21    b.  For the fiscal year beginning July 1, 1996, eighty-five
 18 22 million dollars.
 18 23    c.  For the fiscal year beginning July 1, 1997, one hundred
 18 24 five million dollars.
 18 25    d.  For the fiscal year beginning July 1, 1998, one hundred
 18 26 twenty-five million dollars.
 18 27    e.  For the fiscal year beginning July 1, 1999, one hundred
 18 28 forty-five million dollars.
 18 29    f.  For the fiscal year beginning July 1, 2000, and
 18 30 succeeding fiscal years, one hundred sixty-five million
 18 31 dollars.
 18 32    3.  In the fiscal year beginning July 1, 1996, and in each
 18 33 subsequent fiscal year, of the funds appropriated to the
 18 34 property tax relief fund, the amount necessary to reserve one
 18 35 million dollars shall be set aside in the fund.  The reserved
 19  1 moneys shall be used for payment of county emergency needs for
 19  2 funds in excess of the fixed budget amount for services
 19  3 provided in accordance with the county's management plan
 19  4 approved under section 331.439.  Any reserved moneys remaining
 19  5 unexpended or unobligated at the close of the fiscal year
 19  6 shall remain available in the succeeding fiscal year to be
 19  7 combined with the amount of funds appropriated in the
 19  8 succeeding fiscal year necessary to reach the one million
 19  9 dollar reserve amount.  The director of revenue and finance
 19 10 shall pay a county's request for funds reserved under this
 19 11 subsection upon the approval of the request by the state
 19 12 appeal board pursuant to section 24.49.
 19 13    Sec. 19.  NEW SECTION.  426B.2  PROPERTY TAX RELIEF FUND
 19 14 DISTRIBUTIONS.
 19 15    Moneys in the property tax relief fund shall be utilized in
 19 16 each fiscal year as follows in the order listed:
 19 17    1.  The first sixty-five million dollars plus the amount
 19 18 paid pursuant to subsection 3 in the previous fiscal year in
 19 19 the property tax relief fund shall be paid to each county for
 19 20 property tax relief in the same proportion that the county's
 19 21 base year expenditure bears to the total of all counties' base
 19 22 year expenditures as defined in section 331.438.
 19 23    2.  Payment of moneys to eligible counties of the state
 19 24 payment in accordance with the provisions of sections 331.438
 19 25 and 331.439.  Moneys provided to a county for property tax
 19 26 relief in a fiscal year in accordance with this section shall
 19 27 not be less than the amount provided for property tax relief
 19 28 in the previous fiscal year.
 19 29    3.  The department of human services shall estimate the
 19 30 amount of moneys required for the state payment pursuant to
 19 31 subsection 2.  Moneys remaining in the property tax relief
 19 32 fund following the payment made pursuant to subsection 1 and
 19 33 the estimated amount of the state payment pursuant to
 19 34 subsection 2 shall be paid to counties for property tax relief
 19 35 in the same manner as provided in subsection 1.  These
 20  1 payments shall continue until the combined amount of the
 20  2 payments made under this subsection and subsection 1 are equal
 20  3 to fifty percent of the total of all counties' base year
 20  4 expenditures as defined in section 331.438.  The amount of
 20  5 moneys paid to a county pursuant to this subsection shall be
 20  6 added in subsequent fiscal years to the amount of moneys paid
 20  7 under subsection 1.
 20  8    4.  Moneys remaining in the property tax relief fund
 20  9 following the payments made pursuant to subsections 1, 2, and
 20 10 3 shall be transferred to the homestead credit fund created in
 20 11 section 425.1.  This transfer shall continue until the
 20 12 homestead credit is fully funded.
 20 13    5.  Moneys remaining in the property tax relief fund
 20 14 following the payments made pursuant to subsections 1, 2, and
 20 15 3, and the transfer made pursuant to subsection 4, shall be
 20 16 transferred to the appropriation made in section 426A.1 for
 20 17 funding the military service tax credit.  This transfer shall
 20 18 continue until the combination of the appropriation made in
 20 19 section 426A.1 and the funds transferred are sufficient to
 20 20 fully fund the military service tax credit.
 20 21    6.  Moneys remaining in the property tax relief fund
 20 22 following the payments made pursuant to subsections 1, 2, and
 20 23 3, and the transfers made pursuant to subsections 4 and 5,
 20 24 shall be transferred to the extraordinary property tax credit
 20 25 and reimbursement fund created in section 425.39.  This
 20 26 transfer shall continue until the combination of the
 20 27 appropriation made in section 425.39 and the funds transferred
 20 28 are sufficient to fully fund all claims on the extraordinary
 20 29 property tax credit and reimbursement fund.
 20 30    7.  Moneys remaining in the property tax relief fund
 20 31 following the payments made pursuant to subsections 1, 2, and
 20 32 3, and the transfers made pursuant to subsections 4, 5, and 6,
 20 33 shall be transferred to the low-income tax credit and
 20 34 reimbursement fund created in section 425.40.  This transfer
 20 35 shall continue until the low-income tax credit is fully
 21  1 funded.
 21  2    8.  Moneys remaining in the property tax relief fund
 21  3 following the payments made pursuant to subsections 1, 2, and
 21  4 3, and the transfers made pursuant to subsections 4, 5, 6, and
 21  5 7, shall be transferred to the agricultural land credit fund
 21  6 created in section 426.1.  This transfer shall continue until
 21  7 the agricultural land tax credit is fully funded.
 21  8    9.  The director of revenue and finance shall draw warrants
 21  9 on the property tax relief fund, payable to the county
 21 10 treasurer in the amount due to a county in accordance with
 21 11 subsections 1 and 3 and mail the warrants to the county
 21 12 auditors in September and March of each year.  Warrants for
 21 13 the state payment in accordance with subsection 2 shall be
 21 14 mailed in January of each year.  The director shall initiate
 21 15 the transfers required by this section.
 21 16    Sec. 20.  NEW SECTION.  426B.3  NOTIFICATION OF MENTAL
 21 17 HEALTH, MENTAL RETARDATION, AND DEVELOPMENTAL DISABILITIES
 21 18 EXPENDITURE RELIEF FUND PAYMENT.
 21 19    1.  Before June 1, 1995, and before February 15 of each
 21 20 succeeding fiscal year, the director of revenue and finance
 21 21 shall notify the county auditor of each county of the amount
 21 22 of moneys the county will receive from the property tax relief
 21 23 fund pursuant to section 426B.2, subsections 1 and 3, for the
 21 24 succeeding fiscal year.  The county auditor shall reduce the
 21 25 certified budget amount received from the board of supervisors
 21 26 for the succeeding fiscal year for the county mental health,
 21 27 mental retardation, and development disabilities services fund
 21 28 created in section 331.424A by an amount equal to the amount
 21 29 the county will receive and the auditor shall determine the
 21 30 rate of taxation necessary to raise the reduced amount.  On
 21 31 the tax list, the county auditor shall compute the amount of
 21 32 taxes due and payable on each parcel before and after the
 21 33 amount received from the property tax relief fund is used to
 21 34 reduce the county budget.
 21 35    2.  The amount of property tax dollars reduced on each
 22  1 parcel as a result of the moneys received from the property
 22  2 tax relief fund pursuant to section 426B.2, subsections 1 and
 22  3 3, shall be noted on each tax statement prepared by the county
 22  4 treasurer pursuant to section 445.23.
 22  5    Sec. 21.  NEW SECTION.  426B.4  RULES.
 22  6    The director of revenue and finance shall prescribe forms
 22  7 and adopt rules pursuant to chapter 17A to administer this
 22  8 chapter.
 22  9    Sec. 22.  PILOT PROJECT FOR A MANAGED SYSTEM OF
 22 10 INDIVIDUALIZED SERVICES.
 22 11    1.  The department of human services, in cooperation with a
 22 12 county or consortium of counties, shall develop, test, and
 22 13 evaluate a pilot project for a managed system of
 22 14 individualized services and support for individuals with
 22 15 mental retardation and developmental disabilities in at least
 22 16 two areas of the state.  One area shall be urban and one
 22 17 rural.  The system shall be designed to provide the
 22 18 individuals being served with a choice of services and other
 22 19 support that will assist the individuals to be as independent,
 22 20 productive, and integrated into the community as possible.
 22 21    2.  In implementing the managed system pilot project, the
 22 22 department and the county or consortium of counties may
 22 23 directly manage the system and contract with service providers
 22 24 and others for needed services or support after identifying
 22 25 the type and level of services and support needed by the
 22 26 individual.  The pilot project shall provide a reasonable rate
 22 27 of reimbursement.  If costs are equal to or less than
 22 28 providing vouchers or cash payments to the individuals and the
 22 29 individuals served so desire, vouchers or cash payments may be
 22 30 provided to the individuals to allow them to arrange for their
 22 31 own services or support.  The department and the county or
 22 32 consortium of counties may enter into a contract with a
 22 33 private entity to manage this individualized system provided
 22 34 all pilot project requirements are met through the private
 22 35 entity.
 23  1    3.  The department and the county or consortium of counties
 23  2 shall seek the advice of persons with mental retardation and
 23  3 developmental disabilities and their family members in
 23  4 designing the pilot project.  The state-county management
 23  5 committee created in section 331.438 shall also have an
 23  6 opportunity to make recommendations regarding the pilot
 23  7 project.
 23  8    4.  The department shall apply for all necessary federal
 23  9 waivers so that in addition to state and county funds, federal
 23 10 moneys available for these services may also be flexibly used
 23 11 in the pilot project.  The planning for the pilot project
 23 12 shall be completed prior to January 1, 1996, and the pilot
 23 13 project shall commence on or before March 1, 1996.
 23 14    Sec. 23.  FUNDING OF SESSION LAW REQUIREMENTS.  If the
 23 15 appropriations in section 426B.1, subsection 2, as created in
 23 16 this division of this Act, are enacted by this Act, the
 23 17 requirements of 1994 Iowa Acts, chapter 1163, section 8,
 23 18 subsection 2, to fully fund provisions of sections 331.438 and
 23 19 331.439 shall be considered to be met and the repeals
 23 20 contained in 1994 Iowa Acts, chapter 1163, section 8,
 23 21 subsection 2, shall be void.
 23 22    Sec. 24.  EFFECTIVE DATE.  Sections 7, 8, and 9 take effect
 23 23 July 1, 1995, and the remainder of this division of this Act,
 23 24 being deemed of immediate importance, takes effect upon
 23 25 enactment; however, the provisions of sections 10, 11, and 12,
 23 26 relating to the supplemental levy and the county mental
 23 27 health, mental retardation, and developmental disabilities
 23 28 fund, are applicable to taxes payable in the fiscal year
 23 29 beginning July 1, 1995.  
 23 30                           EXPLANATION
 23 31    This bill makes changes relating to income tax and the
 23 32 property tax on industrial machinery, equipment and computers
 23 33 and to services paid for by property taxes and property tax
 23 34 reductions and credits.
 23 35    Division I of the bill allows certain persons to deduct all
 24  1 types of pension income in computing income for state indi-
 24  2 vidual income tax purposes.  The bill allows, for a tax year
 24  3 beginning in the 1996 calendar year, a deduction of pension
 24  4 income of up to a maximum of $1,500 for a person who files a
 24  5 separate return and $3,000 for a husband and wife who file a
 24  6 joint return.  For tax years beginning in the 1997 calendar
 24  7 year and for all subsequent tax years, there is allowed a
 24  8 deduction of pension income of up to a maximum of $3,000 for a
 24  9 person who files a separate return and $6,000 for a husband
 24 10 and wife who file a joint return.  This provision is
 24 11 contingent upon the amount of revenues credited to the general
 24 12 fund of the state in fiscal year 1994-1995 exceeding
 24 13 $4,007,000,000.
 24 14    The bill also increases the state income tax credit for
 24 15 dependents from $15 to $40.  This increase applies
 24 16 retroactively to January 1, 1995, for tax years beginning on
 24 17 or after that date.
 24 18    Division II of the bill appropriates $8 million to fund a
 24 19 reimbursement to taxpayers who have paid property taxes on
 24 20 industrial machinery, equipment and computers for the fiscal
 24 21 year beginning July 1, 1995.  Penalties are provided for
 24 22 persons who file fraudulent claims.  The bill also provides
 24 23 that industrial machinery, equipment and computers owned by
 24 24 electric power generating plants shall be assessed as is the
 24 25 same property owned by other utilities which are assessed by
 24 26 the state department of revenue and finance.  The bill further
 24 27 provides that such property belonging to an electric power
 24 28 generating plant may not be exempted from taxation under the
 24 29 New Jobs and Income Act.
 24 30    Division III relates to property taxes and other provisions
 24 31 involving mental health, mental retardation, and developmental
 24 32 disabilities (MH/MR/DD) services.
 24 33    New section 24.49 provides for the state appeals board to
 24 34 consider requests from counties and authorize payments for
 24 35 emergency needs funds beginning in fiscal year 1996-1997.  The
 25  1 requests are from counties operating under a fixed budget for
 25  2 MH/MR/DD services.
 25  3    Section 331.424, subsection 1, providing supplemental levy
 25  4 authority for general county services, is amended to remove
 25  5 authority to levy under the supplemental levy for MH/MR/DD
 25  6 services.  Conforming amendments are made to sections 123.38,
 25  7 218.99, 225C.4, and 331.301.
 25  8    New section 331.424A creates a county MH/MR/DD services
 25  9 fund.  County authority to levy for MH/MR/DD services is
 25 10 provided for under this section and all county revenues and
 25 11 expenditures for such services are to be paid from this fund.
 25 12 The levy authority is limited to a base year amount and is
 25 13 subject to further reductions for property tax relief paid by
 25 14 the state.
 25 15    Section 331.438 relates to state payment to counties for
 25 16 the costs of MH/MR/DD services.  Under current law, fiscal
 25 17 year 1993-1994 is established as a base year for net county
 25 18 expenditures for MH/MR/DD services.  Beginning with fiscal
 25 19 year 1996-1997, the state is to annually provide funding to
 25 20 eligible counties for 50 percent of the increase in the prior
 25 21 fiscal year over the amount of base year expenditures.  The
 25 22 bill changes the state funding requirement for the increase to
 25 23 100 percent.
 25 24    Section 331.438 also pertains to the state-county
 25 25 management committee which provides recommendations involving
 25 26 MH/MR/DD services and funding.  Under the bill the committee
 25 27 is required to provide any recommendations by December 1,
 25 28 1995, for changes in the property tax relief funding formula
 25 29 provided in the bill.
 25 30    Section 331.439 provides the eligibility requirements for a
 25 31 county to receive the state payment under section 331.438.
 25 32 This section is stricken and rewritten.  The changes from
 25 33 current law include a change in date required for a county to
 25 34 report its prior year MH/MR/DD services expenditures from
 25 35 October 15 to December 1; change in the dates by which a
 26  1 county must submit for approval and implement a managed care
 26  2 system for mental health services from submitting by March 1
 26  3 and implementing in fiscal year 1995-1996 to submitting by
 26  4 January 1, 1996, and implementing July 1, 1996; revising
 26  5 provisions involving managed care for mental retardation
 26  6 services to authorize a county to implement managed care for
 26  7 mental retardation and developmental disabilities under a
 26  8 range of options and to set a specific date of January 1,
 26  9 1996, for the initial report; authorize a county to provide
 26 10 services to populations which are not included in the service
 26 11 management provisions if funding is available; requiring
 26 12 county MH/MR/DD service expenditures to operate under a fixed
 26 13 budget beginning with fiscal year 1996-1997; providing for an
 26 14 inflation factor adjustment for the fixed budget; authorizing
 26 15 the state-county management committee to recommend the
 26 16 inflation factor adjustment; requiring the county management
 26 17 plan to incorporate the renamed central point of coordination
 26 18 provisions required under current law; providing the elements
 26 19 comprising the basis for determining whether a system for
 26 20 managed mental health care proposed by a county is comparable
 26 21 to the state-approved managed care contractor; providing that
 26 22 a county's obligation to pay for MH/MR/DD services is limited
 26 23 to the amount of funding available under the county's approved
 26 24 plan and fixed budget; and, as under current law, providing
 26 25 that the director of human services' approval of a county
 26 26 management plan does not constitute certification of the
 26 27 county's budget.
 26 28    Section 331.440 provides requirements for counties to
 26 29 implement a "single entry point process" for the delivery of
 26 30 MH/MR/DD services paid for in whole or part by county funds.
 26 31 This section is amended to rename the process as a "central
 26 32 point of coordination process".
 26 33    New section 426B.1 creates a property tax relief fund under
 26 34 the authority of the department of revenue and finance and
 26 35 makes standing limited appropriations to the fund.  Reserved
 27  1 moneys in the amount of $1 million are to be set aside in the
 27  2 fund for the emergency needs requests of counties as
 27  3 authorized by the state appeals board.
 27  4    New section 426B.2 outlines requirements for making
 27  5 payments from the property tax relief fund.
 27  6    A three-part formula is incorporated in the permanent
 27  7 statute for the property tax relief fund.  The first $65
 27  8 million is to be distributed to counties for property tax
 27  9 relief based upon a county's proportion of the total of county
 27 10 base year expenditures for MH/MR/DD assistance in fiscal year
 27 11 1993-1994.  Next, remaining moneys are distributed for the
 27 12 state payment described above.  The third part of the formula
 27 13 requires any other remaining moneys to be distributed for
 27 14 property tax relief for MH/MR/DD expenditures until the relief
 27 15 is equal to 50 percent of the total of county base year
 27 16 expenditures.  The bill then provides for funding of other
 27 17 property tax credits in the following order:  homestead,
 27 18 military service, extraordinary property tax credit and
 27 19 reimbursement, low-income, and agricultural land credit.
 27 20    New section 426B.3 requires the director of revenue and
 27 21 finance to notify counties of the amount the counties will
 27 22 receive from the fund for property tax relief in the next
 27 23 fiscal year.  The county auditor is required to reduce the
 27 24 property tax dollars requested for the county's certified
 27 25 budget in the succeeding fiscal year by the amount the county
 27 26 will receive for property tax relief.  In addition, the county
 27 27 auditor is to compute the reduction in property taxes for each
 27 28 parcel as a result of the state funding and to note the
 27 29 reduction amount in the tax statement for that parcel.
 27 30    New section 426B.4 authorizes the director of revenue and
 27 31 finance to adopt administrative rules to implement the
 27 32 codified provisions in the bill.
 27 33    The department of human services is to implement a pilot
 27 34 project for managed care for persons with mental retardation
 27 35 or a developmental disability.
 28  1    Included in 1994 Iowa Acts, chapter 1163, which provided an
 28  2 extension in the property tax limitations on counties for
 28  3 fiscal years 1995-1996 and 1996-1997, were contingent repeal
 28  4 provisions of the extension in the event the state does not
 28  5 enact appropriations to fulfill statutory funding obligations
 28  6 included in that Act to be enacted by certain dates in 1995
 28  7 and 1996.  The required 1995 legislative session enactment is
 28  8 not contained in this legislation.  However, for 1996, the
 28  9 bill specifies that, if enacted, the appropriations in the
 28 10 bill fulfill the statutory funding obligations required by no
 28 11 later than April 1, 1996, and the contingent repeal which
 28 12 would take effect on that date does not apply, so the property
 28 13 tax limitations would continue for the 1996-1997 fiscal year.
 28 14    Except for sections 7, 8, and 9 which take effect July 1,
 28 15 1995, this division of the bill takes effect upon enactment.
 28 16 An applicability provision is included.  
 28 17 LSB 2619SV 76
 28 18 jp/jw/5
     

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