Text: H08864 Text: H08866 Text: H08800 - H08899 Text: H Index Bills and Amendments: General Index Bill History: General Index
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 and1 12seventy-five cents per thousand dollars of assessed1 13value 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 allor a portionof 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 more1 22than six dollars and seventy-five cents per thousand1 23dollars of assessed value of property which would be1 24subject to the tax, except for the military service1 25tax exemption. 1 26 Sec. ___. Section 426A.5, Code 1997, is amended to 1 27 read as follows: 1 28 426A.5PROPORTIONATESHARES 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 itsproportionateshare 1 35 of the military service tax credit allowed on each and 1 36 every tax exemption allowed insuchthe taxing 1 37 district, in the proportion that the levy made by such1 38taxing district upon general property bears to the1 39total levy upon all property subject to general1 40property taxation by all taxing districts imposing a1 41general property tax in such taxing districtbased 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 9honorably discharged soldier, sailor, marine, or nurse2 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 dischargedsoldier,2 16sailor, marine, or nurse of the second World War from2 17December 7, 1941, to December 31, 1946, army of2 18occupation in Germany from November 12, 1918, to July2 1911, 1923, American expeditionary forces in Siberia2 20from November 12, 1918, to April 30, 1920, second2 21Nicaraguan campaign with the navy or marines in2 22Nicaragua or on combatant ships 1926-1933, second2 23Haitian suppression of insurrections 1919-1920, navy2 24and marine operations in China 1937-1939 and Yangtze2 25service with navy and marines in Shanghai or in the2 26Yangtze Valley 1926-1927 and 1930-1932 or of the2 27Korean Conflict at any time between June 25, 1950, and2 28January 31, 1955, both dates inclusive, or those who2 29served on active duty during the Vietnam Conflict2 30beginning December 22, 1961, and ending May 7, 1975,2 31both dates inclusive, or those who served on active2 32duty during the Persian Gulf Conflict at any time2 33between August 2, 1990, and the date the president or2 34the Congress of the United States declares a permanent2 35cessation of hostilities, both dates inclusive2 36 veteran, as defined in subsection 3.However, if2 37Congress enacts a date different from August 2, 1990,2 38as the beginning of the Persian Gulf Conflict for2 39purposes of determining whether a veteran is entitled2 40to receive military benefits as a veteran of the2 41Persian Gulf Conflict, that date shall be substituted2 42for August 2, 1990. For the purposes of this section,2 43"active duty" means full-time duty in the armed forces2 44of the United States, excluding active duty for2 45training purposes only and excluding any period a2 46person was assigned by the armed forces to a civilian2 47institution for a course of education or training2 48which was substantially the same as established2 49courses offered to civilians, or as a cadet or2 50midshipman, however enrolled, at one of the service3 1academies.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 claimany suchthe exemption from taxation, 3 44 it shall be allowed in the name ofsuchthe 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, ofany such soldier, sailor, marine, or3 49nursea 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 ofsuch personthe veteran. 4 2 2. The parent whose spouse is deceased and who 4 3 remains unmarried, ofany such soldier, sailor,4 4marine, or nursea veteran, as defined in section 4 5 427.3, whether living or deceased, wheresuchthe 4 6 parent is, or was at the time of death of thesoldier,4 7sailor, marine, or nurseveteran, dependent onsuch4 8personthe veteran for support. 4 9 3. The minor child, or children owning property as 4 10 tenants in common, ofany sucha deceasedsoldier,4 11sailor, marine, or nurseveteran, 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 ofany4 15honorably discharged soldier, sailor, marine, or nurse4 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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