Text: H08864                            Text: H08866
Text: H08800 - H08899                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

House Amendment 8865

Amendment Text

PAG LIN
  1  1    Amend House File 2513 as follows:
  1  2    #1.  Page 9, by inserting after line 35 the
  1  3 following:  
  1  4                      "DIVISION ___
  1  5                 MILITARY TAX EXEMPTION
  1  6    Sec. ___.  Section 25B.7, subsection 2, paragraph
  1  7 c, Code Supplement 1997, is amended to read as
  1  8 follows:
  1  9    c.  Military service property tax credit and
  1 10 exemption pursuant to chapter 426A and sections 427.3
  1 11 through 427.7, to the extent of six dollars and
  1 12 seventy-five cents per thousand dollars of assessed
  1 13 value of the exempt property.
  1 14    Sec. ___.  Section 426A.2, Code 1997, is amended to
  1 15 read as follows:
  1 16    426A.2  MILITARY SERVICE TAX CREDIT.
  1 17    The moneys shall be apportioned each year so as to
  1 18 replace all or a portion of the tax which would be due
  1 19 on property eligible for military service tax
  1 20 exemption in the state, if the property were subject
  1 21 to taxation, the amount of the credit to be not more
  1 22 than six dollars and seventy-five cents per thousand
  1 23 dollars of assessed value of property which would be
  1 24 subject to the tax, except for the military service
  1 25 tax exemption.
  1 26    Sec. ___.  Section 426A.5, Code 1997, is amended to
  1 27 read as follows:
  1 28    426A.5  PROPORTIONATE SHARES TO DISTRICTS.
  1 29    The amount of credits received under this chapter
  1 30 shall then be apportioned by each county treasurer to
  1 31 the several taxing districts in the same manner as
  1 32 though the amount of the credit had been paid by the
  1 33 owner of the property receiving the credit.  Each
  1 34 taxing district shall receive its proportionate share
  1 35 of the military service tax credit allowed on each and
  1 36 every tax exemption allowed in such the taxing
  1 37 district, in the proportion that the levy made by such
  1 38 taxing district upon general property bears to the
  1 39 total levy upon all property subject to general
  1 40 property taxation by all taxing districts imposing a
  1 41 general property tax in such taxing district based
  1 42 upon the amount of property taxes which would be due
  1 43 on the property receiving the credit, if the property
  1 44 were subject to taxation.
  1 45    Sec. ___.  This division of this Act, being deemed
  1 46 of immediate importance, takes effect upon enactment
  1 47 and applies to the military service property tax
  1 48 exemption allowed for property taxes due and payable
  1 49 during fiscal years beginning on or after July 1,
  1 50 1998."
  2  1    #2.  Page 10, by inserting before line 1 the
  2  2 following:  
  2  3                      "DIVISION ___
  2  4    DEFINITION OF VETERAN FOR PROPERTY TAX EXEMPTION
  2  5    Sec. ___.  Section 427.3, subsections 1 and 2, Code
  2  6 1997, are amended to read as follows:
  2  7    1.  The property, not to exceed two thousand seven
  2  8 hundred seventy-eight dollars in taxable value of any
  2  9 honorably discharged soldier, sailor, marine, or nurse
  2 10 veteran, as defined in subsection 3, of the first
  2 11 World War.
  2 12    2.  The property, not to exceed one thousand eight
  2 13 hundred fifty-two dollars in taxable value of an
  2 14 honorably separated, retired, furloughed to a reserve,
  2 15 placed on inactive status, or discharged soldier,
  2 16 sailor, marine, or nurse of the second World War from
  2 17 December 7, 1941, to December 31, 1946, army of
  2 18 occupation in Germany from November 12, 1918, to July
  2 19 11, 1923, American expeditionary forces in Siberia
  2 20 from November 12, 1918, to April 30, 1920, second
  2 21 Nicaraguan campaign with the navy or marines in
  2 22 Nicaragua or on combatant ships 1926-1933, second
  2 23 Haitian suppression of insurrections 1919-1920, navy
  2 24 and marine operations in China 1937-1939 and Yangtze
  2 25 service with navy and marines in Shanghai or in the
  2 26 Yangtze Valley 1926-1927 and 1930-1932 or of the
  2 27 Korean Conflict at any time between June 25, 1950, and
  2 28 January 31, 1955, both dates inclusive, or those who
  2 29 served on active duty during the Vietnam Conflict
  2 30 beginning December 22, 1961, and ending May 7, 1975,
  2 31 both dates inclusive, or those who served on active
  2 32 duty during the Persian Gulf Conflict at any time
  2 33 between August 2, 1990, and the date the president or
  2 34 the Congress of the United States declares a permanent
  2 35 cessation of hostilities, both dates inclusive
  2 36 veteran, as defined in subsection 3.  However, if
  2 37 Congress enacts a date different from August 2, 1990,
  2 38 as the beginning of the Persian Gulf Conflict for
  2 39 purposes of determining whether a veteran is entitled
  2 40 to receive military benefits as a veteran of the
  2 41 Persian Gulf Conflict, that date shall be substituted
  2 42 for August 2, 1990.  For the purposes of this section,
  2 43 "active duty" means full-time duty in the armed forces
  2 44 of the United States, excluding active duty for
  2 45 training purposes only and excluding any period a
  2 46 person was assigned by the armed forces to a civilian
  2 47 institution for a course of education or training
  2 48 which was substantially the same as established
  2 49 courses offered to civilians, or as a cadet or
  2 50 midshipman, however enrolled, at one of the service
  3  1 academies.
  3  2    Sec. ___.  Section 427.3, subsection 3, Code 1997,
  3  3 is amended by striking the subsection and inserting
  3  4 the following:
  3  5    As used in sections 427.3 through 427.7, "veteran"
  3  6 means a resident of this state who served in the armed
  3  7 forces of the United States and who was discharged
  3  8 under honorable conditions.  "Veteran" includes the
  3  9 following persons:
  3 10    a.  Former members of the reserve forces of the
  3 11 United States who served at least twenty years in the
  3 12 reserve forces after January 28, 1973, and who were
  3 13 discharged under honorable conditions.  However, a
  3 14 member of the reserve forces of the United States who
  3 15 completed a minimum aggregate of ninety days of active
  3 16 federal service, other than training, and was
  3 17 discharged under honorable conditions, or was retired
  3 18 under Title X of the United States Code shall be
  3 19 included as a veteran.
  3 20    b.  Former members of the Iowa national guard who
  3 21 served at least twenty years in the Iowa national
  3 22 guard after January 28, 1973, and who were discharged
  3 23 under honorable conditions.  However, a member of the
  3 24 Iowa national guard who was activated for federal
  3 25 duty, other than training, for a minimum aggregate of
  3 26 ninety days, and was discharged under honorable
  3 27 conditions or was retired under Title X of the United
  3 28 States Code shall be included as a veteran.
  3 29    c.  Former members of the active, oceangoing
  3 30 merchant marines who served during World War II at any
  3 31 time between December 7, 1941, and December 31, 1946,
  3 32 both dates inclusive, who were discharged under
  3 33 honorable conditions.
  3 34    d.  Former members of the women's air force service
  3 35 pilots and other persons who have been conferred
  3 36 veterans status based on their civilian duties during
  3 37 World War II in accordance with federal Pub. L. No.
  3 38 95-202, 38 U.S.C. } 106.
  3 39    Sec. ___.  Section 427.4, Code 1997, is amended to
  3 40 read as follows:
  3 41    427.4  EXEMPTIONS TO RELATIVES.
  3 42    In case any person in the foregoing classifications
  3 43 does not claim any such the exemption from taxation,
  3 44 it shall be allowed in the name of such the person to
  3 45 the same extent on the property of any one of the
  3 46 following persons in the order named:
  3 47    1.  The spouse, or surviving spouse remaining
  3 48 unmarried, of any such soldier, sailor, marine, or
  3 49 nurse a veteran, as defined in section 427.3, where
  3 50 they are living together or were living together at
  4  1 the time of the death of such person the veteran.
  4  2    2.  The parent whose spouse is deceased and who
  4  3 remains unmarried, of any such soldier, sailor,
  4  4 marine, or nurse a veteran, as defined in section
  4  5 427.3, whether living or deceased, where such the
  4  6 parent is, or was at the time of death of the soldier,
  4  7 sailor, marine, or nurse veteran, dependent on such
  4  8 person the veteran for support.
  4  9    3.  The minor child, or children owning property as
  4 10 tenants in common, of any such a deceased soldier,
  4 11 sailor, marine, or nurse veteran, as defined in
  4 12 section 427.3.
  4 13    No more than one tax exemption shall be allowed
  4 14 under this section or section 427.3 in the name of any
  4 15 honorably discharged soldier, sailor, marine, or nurse
  4 16 a veteran, as defined in section 427.3.
  4 17    Sec. ___.  This division of this Act, being deemed
  4 18 of immediate importance, takes effect upon enactment
  4 19 and applies to the military service property tax
  4 20 exemption allowed for property taxes due and payable
  4 21 during fiscal years beginning on or after July 1,
  4 22 1998."
  4 23    #3.  Title page, line 11, by inserting after the
  4 24 word "paid," the following:  "and increasing state
  4 25 reimbursement for the military tax exemption,".
  4 26    #4.  Title page, line 11, by inserting before the
  4 27 words "and including" the following:  "and expanding
  4 28 the definition of veteran for purposes of the military
  4 29 tax exemption,".  
  4 30 
  4 31 
  4 32                               
  4 33 JOCHUM of Dubuque 
  4 34 
  4 35 
  4 36                               
  4 37 WITT of Black Hawk 
  4 38 
  4 39 
  4 40                               
  4 41 DOTZLER of Black Hawk 
  4 42 
  4 43 
  4 44                               
  4 45 REYNOLDS-KNIGHT of Van Buren 
  4 46 
  4 47 
  4 48                               
  4 49 MERTZ of Kossuth 
  4 50 
  5  1 
  5  2                               
  5  3 FALCK of Fayette 
  5  4 
  5  5 
  5  6                               
  5  7 MURPHY of Dubuque 
  5  8 
  5  9 
  5 10                               
  5 11 KINZER of Scott 
  5 12 
  5 13 
  5 14                               
  5 15 WHITEAD of Woodbury 
  5 16 
  5 17 
  5 18                               
  5 19 BURNETT of Story 
  5 20 
  5 21 
  5 22                               
  5 23 THOMAS of Clayton 
  5 24 
  5 25 
  5 26                               
  5 27 FOEGE of Linn 
  5 28 
  5 29 
  5 30                               
  5 31 SCHERRMAN of Dubuque 
  5 32 
  5 33 
  5 34                               
  5 35 MYERS of Johnson 
  5 36 
  5 37 
  5 38                               
  5 39 FORD of Polk 
  5 40 
  5 41 
  5 42                               
  5 43 CATALDO of Polk 
  5 44 
  5 45 
  5 46                               
  5 47 O'BRIEN of Boone 
  5 48 
  5 49 
  5 50                               
  6  1 LARKIN of Lee 
  6  2 
  6  3 
  6  4                               
  6  5 MUNDIE of Webster 
  6  6 
  6  7 
  6  8                               
  6  9 COHOON of Des Moines 
  6 10 
  6 11 
  6 12                               
  6 13 OSTERHAUS of Jackson 
  6 14 
  6 15 
  6 16                               
  6 17 TAYLOR of Linn 
  6 18 
  6 19 
  6 20                               
  6 21 FREVERT of Palo Alto 
  6 22 
  6 23 
  6 24                               
  6 25 WARNSTADT of Woodbury 
  6 26 
  6 27 
  6 28                               
  6 29 BERNAU of Story 
  6 30 
  6 31 
  6 32                               
  6 33 WEIGEL of Chickasaw 
  6 34 HF 2513.206 77
  6 35 mg/jl/28
     

Text: H08864                            Text: H08866
Text: H08800 - H08899                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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