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PAG LIN 1 1 Section 1. Section 421.17, Code Supplement 1995, is 1 2 amended by adding the following new subsection: 1 3 NEW SUBSECTION. 15. The director may establish criteria 1 4 allowing for the use of electronic filing or the use of 1 5 alternative filing methods of any return, deposit, or document 1 6 required to be filed for taxes administered by the department. 1 7 The director may also establish criteria providing that 1 8 payment of taxes, penalty, interest, and fees be made by 1 9 electronic funds transfer or other alternative methods. 1 10 The director shall adopt rules setting forth procedures for 1 11 use in electronic filing and electronic funds transfer or 1 12 other alternative methods and standards that provide for 1 13 acceptance of a signature in a form other than the handwriting 1 14 of a person. The rules shall also take into consideration any 1 15 undue hardship electronic filing or electronic funds transfer 1 16 or other alternative methods create for filers. 1 17 Sec. 2. Section 421.27, Code 1995, is amended by adding 1 18 the following new subsection: 1 19 NEW SUBSECTION. 5A. IMPROPER RECEIPT OF REFUND OR CREDIT. 1 20 A person who makes an erroneous application for refund shall 1 21 be liable for any overpayment received plus interest at the 1 22 rate in effect under section 421.7. In addition, a person who 1 23 willfully makes a false or frivolous application for refund 1 24 with intent to evade tax is guilty of a fraudulent practice 1 25 and is liable for a penalty equal to seventy-five percent of 1 26 the refund claimed. Repayments, penalties, and interest due 1 27 under this subsection may be collected and enforced in the 1 28 same manner as the tax imposed. 1 29 Sec. 3. Section 425.20, unnumbered paragraph 2, Code 1995, 1 30 is amended to read as follows: 1 31 A claim for credit for property taxes due shall not be paid 1 32 or allowed unless the claim is filed with the county treasurer 1 33 between January 1 and June 1, both dates inclusive, 1 34 immediately preceding the fiscal year during which the 1 35 property taxes are due. However, in case of sickness, 2 1 absence, or other disability of the claimant, or if in the 2 2 judgment of the county treasurer good cause exists, the county 2 3 treasurer may extend the time for filing a claim for credit 2 4 through September 30 of the same calendar year. The county 2 5 treasurer shallsubmit the claimcertify to the director of 2 6 revenue and finance on or beforeAugustMay 1 of each year the 2 7 total amount of dollars due for claims allowed. 2 8 Sec. 4. Section 425.23, subsection 3, paragraph a, Code 2 9 1995, is amended to read as follows: 2 10 a. A person who is eligible to file a claim for credit for 2 11 property taxes due and who has a household income of six 2 12 thousand dollars or less and who has an unpaid special 2 13 assessment levied against the homestead may file a claim for a 2 14 special assessment credit with the county treasurerthat the2 15claimant had a household income of six thousand dollars or2 16less and that an unpaid special assessment is presently levied2 17against the homestead. The department shall provide to the 2 18 respective treasurers the forms necessary for the 2 19 administration of this subsection. The claim shall be filed 2 20 not later than September 30 of each year. Upon the filing of 2 21 the claim, interest for late payment shall not accrue against 2 22 the amount of the unpaid special assessment due and payable. 2 23 The claim filed by the claimant constitutes a claim for credit 2 24 of an amount equal to the actual amount due upon the unpaid 2 25 special assessment, plus interest, payable during the fiscal 2 26 year for which the claim is filed against the homestead of the 2 27 claimant. However, where the claimant is an individual 2 28 described in section 425.17, subsection 2, paragraph "b", and 2 29 the tentative credit is determined according to the schedule 2 30 in section 425.23, subsection 1, paragraph "b", subparagraph 2 31 (2), the claim filed constitutes a claim for credit of an 2 32 amount equal to one-half of the actual amount due and payable 2 33 during the fiscal year.The department of revenue and finance2 34shall, upon the filing of the claim with the department by the2 35treasurer, pay that amount of the unpaid special assessment3 1during the current fiscal year to the treasurer.The 3 2 treasurer shallsubmit the claimscertify to the director of 3 3 revenue and finance not later than October 15 of each year the 3 4 total amount of dollars due for claims allowed.The director3 5of revenue and finance shall certify the amount of3 6reimbursement due each county for unpaid special assessment3 7credits allowed under this subsection.The amount of 3 8 reimbursement due each county shall be paid by the director of 3 9 revenue and financeon October 20by November 15 of each year, 3 10 drawn upon warrants payable to the respective treasurer. 3 11 There is appropriated annually from the general fund of the 3 12 state to the department of revenue and finance an amount 3 13 sufficient to carry out the provisions of this subsection. 3 14 The treasurer shall credit any moneys received from the 3 15 department against the amount of the unpaid special assessment 3 16 due and payable on the homestead of the claimant. 3 17 Sec. 5. Section 427.1, subsection 27, Code Supplement 3 18 1995, is amended by striking the subsection. 3 19 Sec. 6. Section 428A.1, unnumbered paragraph 1, Code 1995, 3 20 is amended to read as follows: 3 21 There is imposed on each deed, instrument, or writing by 3 22 which any lands, tenements, or other realty in this state are 3 23 granted, assigned, transferred, or otherwise conveyed, a tax 3 24 determined in the following manner: When there is no 3 25 consideration or when the deed instrument or writing is 3 26 executed and tendered for recording as an instrument 3 27 corrective of title, and so states, there is no tax. When 3 28 there is consideration and the actual market value of the real 3 29 property transferred is in excess of five hundred dollars, the 3 30 tax is eighty cents for each five hundred dollars or 3 31 fractional part of five hundred dollars in excess of five 3 32 hundred dollars. The term "consideration", as used in this 3 33 chapter, means the full amount of the actual sale price of the 3 34 real property involved, paid or to be paid, including the 3 35 amount of an encumbrance or lien on the property,whetherif 4 1 assumedor notby the grantee. It is presumed that the sale 4 2 price so stated includes the value of all personal property 4 3 transferred as part of the sale unless the dollar value of 4 4 personal property is stated on the instrument of conveyance. 4 5 When the dollar value of the personal property included in the 4 6 sale is so stated, it shall be deducted from the consideration 4 7 shown on the instrument for the purpose of determining the 4 8 tax. 4 9 Sec. 7. Section 435.22, subsection 5, unnumbered paragraph 4 10 1, Code 1995, is amended to read as follows: 4 11 A claim for credit for home tax due shall not be paid or 4 12 allowed unless the claim is actually filed with the county 4 13 treasurer between January 1 and June 1, both dates inclusive, 4 14 immediately preceding the fiscal year during which the home 4 15 taxes are due and, with the exception of a claim filed on 4 16 behalf of a deceased claimant by the claimant's legal 4 17 guardian, spouse, or attorney, or by the executor or 4 18 administrator of the claimant's estate, contains an affidavit 4 19 of the claimant's intent to occupy the home for six months or 4 20 more during the fiscal year beginning in the calendar year in 4 21 which the claim is filed. However, in case of sickness, 4 22 absence, or other disability of the claimant, or if in the 4 23 judgment of the county treasurer good cause exists, the county 4 24 treasurer may extend the time for filing a claim for credit 4 25 through September 30 of the same calendar year. The county 4 26 treasurer shallsubmit the claimcertify to the director of 4 27 revenue and finance on or beforeAugust 1November 15 each 4 28 year the total dollar amount due for claims allowed. 4 29 Sec. 8. Sections 1, 2, 3, 4, and 7 of this Act, being 4 30 deemed of immediate importance, take effect upon enactment and 4 31 apply retroactively to January 1, 1996. Sections 3, 4, and 7 4 32 of this Act apply to claims filed on or after January 1, 1996. 4 33 EXPLANATION 4 34 The bill allows the director to establish criterial for 4 35 allowing tax returns and other documents required for tax 5 1 administration to be filed by electronic means or other 5 2 alternative methods rather than on a paper document. It 5 3 further provides that the director may require that payments 5 4 be made to the department by electronic funds transfer. 5 5 This bill allows the department to recover taxes refunded 5 6 in error plus applicable interest. If the refund is false or 5 7 frivolous, with the intent to evade tax, the department would 5 8 have authority to assess a 75 percent penalty plus applicable 5 9 interest. This action is made a fraudulent practice. 5 10 The bill extends the time for taxpayer filing of claims for 5 11 the additional homestead property tax credit by four months 5 12 for certain good cause shown to the county treasurer, extends 5 13 the time for counties to file claims with the department for 5 14 these credits allowed by nine months, gives the department an 5 15 additional 26 days to reimburse counties for special 5 16 assessment credits allowed on these homesteads, extends the 5 17 time for filing mobile home reduced tax rate claims by four 5 18 months for certain good cause shown to the county treasurer, 5 19 and extends the time for counties to file claims with the 5 20 department for mobile home reduced tax rate claims allowed by 5 21 three and one-half months. 5 22 The bill excludes from the definition of "consideration" 5 23 the amount of any debt on the property that is not assumed by 5 24 the grantee for purposes of the real estate transfer tax. 5 25 The bill repeals a provision pertaining to an exemption 5 26 from personal property tax for military personnel since the 5 27 personal property became exempt from taxation in 1986. 5 28 The bill provides an effective and applicability date 5 29 provision for the property tax credit claims changes made in 5 30 the bill. 5 31 LSB 3222SC 76 5 32 mg/cf/24
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