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House Journal: Page 570: Monday, February 27, 1995

12   over, the person may be eligible for the credit
13   allowed under this division.  If a homestead is an
14   integral part of a farm, the claimant may use the
15   total property taxes due for the larger unit.  If a
16   homestead is an integral part of a multidwelling or
17   multipurpose building the property taxes due for the
18   purpose of this subsection shall be prorated to
19   reflect the portion which the value of the property
20   that the household occupies as its homestead is to the
21   value of the entire structure.  For purposes of this
22   subsection, "unit" refers to that parcel of property
23   covered by a single tax statement of which the
24   homestead is a part.
25     Sec. 28.  Section 425.23, subsection 1, paragraph
26   a, Code 1995, is amended to read as follows:
27     a.  The tentative credit or reimbursement for a
28   claimant described in section 425.17, subsection 2,
29   paragraph "a" and paragraph "b" if no appropriation is
30   made to the fund created in section 425.40 shall be
31   determined in accordance with the following schedule:
32                                  Percent of property taxes
33                                  due or rent constituting
34                                  property taxes paid
35   If the household               allowed as a credit or
36   income is:                     reimbursement:
37   $     0 --  5,999.99....................100%
38     6,000 --  6,999.99.................... 85
39     7,000 --  7,999.99.................... 70
40     8,000 --  9,999.99.................... 50
41    10,000 -- 11,999.99.................... 35
42    12,000 -- 13,999.99.................... 25
43     Sec. 29.  Section 425.23, subsection 1, paragraph
44   b, Code 1995, is amended by striking the paragraph.
45     Sec. 30.  Section 425.23, subsection 3, paragraph
46   a, Code 1995, is amended to read as follows:
47     a.  A person who is eligible to file a claim for
48   credit for property taxes due and who has a household
49   income of six thousand dollars or less and who has an
50   unpaid special assessment levied against the homestead
Page  16
 1   may file a claim with the county treasurer that the
 2   claimant had a household income of six thousand
 3   dollars or less and that an unpaid special assessment
 4   is presently levied against the homestead.  The
 5   department shall provide to the respective treasurers
 6   the forms necessary for the administration of this
 7   subsection.  The claim shall be filed not later than
 8   September 30 of each year.  Upon the filing of the
 9   claim, interest for late payment shall not accrue
10   against the amount of the unpaid special assessment
11   due and payable.  The claim filed by the claimant
12   constitutes a claim for credit of an amount equal to

Iowa General Assembly

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

© 1995 Cornell College and League of Women Voters of Iowa

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