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House Journal: Page 569: Monday, February 27, 1995

11   Revenue Code, but has not attained the age or
12   disability status described in paragraph "a", and was
13   domiciled in this state during the entire base year,
14   and is domiciled in this state at the time the claim
15   is filed or at the time of the person's death in the
16   case of a claim filed by the executor or administrator
17   of the claimant's estate, and was not claimed as a
18   dependent on any other person's tax return for the
19   base year.
20     "Claimant" under paragraph "a" or "b" includes a
21   vendee in possession under a contract for deed and may
22   include one or more joint tenants or tenants in
23   common.  In the case of a claim for rent constituting
24   property taxes paid, the claimant shall have rented
25   the property during any part of the base year.  If a
26   homestead is occupied by two or more persons, and more
27   than one person is able to qualify as a claimant, the
28   persons may determine among them who will be the
29   claimant.  If they are unable to agree, the matter
30   shall be referred to the director of revenue and
31   finance not later than June 1 of each year and the
32   director's decision is final.
33     8.  "Property taxes due" means property taxes
34   including any special assessments, but exclusive of
35   delinquent interest and charges for services, due on a
36   claimant's homestead in this state, but includes only
37   property taxes for which the claimant is liable and
38   which will actually be paid by the claimant.  However,
39   if the claimant is a person whose property taxes have
40   been suspended under sections 427.8 and 427.9,
41   "property taxes due" means property taxes including
42   any special assessments, but exclusive of delinquent
43   interest and charges for services, due on a claimant's
44   homestead in this state, but includes only property
45   taxes for which the claimant is liable and which would
46   have to be paid by the claimant if the payment of the
47   taxes has not been suspended pursuant to sections
48   427.8 and 427.9.  "Property taxes due" shall be
49   computed with no deduction for any credit under this
50   division or for any homestead credit allowed under
Page  15
 1   section 425.1.  Each claim shall be based upon the
 2   taxes due during the fiscal year next following the
 3   base year.  If a homestead is owned by two or more
 4   persons as joint tenants or tenants in common, and one
 5   or more persons are not members of claimant's
 6   household, "property taxes due" is that part of
 7   property taxes due on the homestead which equals the
 8   ownership percentage of the claimant and the
 9   claimant's household.  The county treasurer shall
10   include with the tax receipt a statement that if the
11   owner of the property is eighteen years of age or

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 1)

© 1995 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

Last update: Sun Jan 14 21:05:02 CST 1996
URL: /DOCS/GA/76GA/Session.1/HJournal/00500/00569.html
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