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PAG LIN 1 1 Section 1. Section 427.3, subsections 1 and 2, Code 1997, 1 2 are amended to read as follows: 1 3 1. The property, not to exceed two thousand seven hundred 1 4 seventy-eight dollars in taxable value of anyhonorably1 5discharged soldier, sailor, marine, or nurseveteran, as 1 6 defined in subsection 3, of the first World War. 1 7 2. The property, not to exceed one thousand eight hundred 1 8 fifty-two dollars in taxable value ofan honorably separated,1 9retired, furloughed to a reserve, placed on inactive status,1 10or discharged soldier, sailor, marine, or nurse of the second1 11World War from December 7, 1941, to December 31, 1946, army of1 12occupation in Germany from November 12, 1918, to July 11,1 131923, American expeditionary forces in Siberia from November1 1412, 1918, to April 30, 1920, second Nicaraguan campaign with1 15the navy or marines in Nicaragua or on combatant ships 1926-1 161933, second Haitian suppression of insurrections 1919-1920,1 17navy and marine operations in China 1937-1939 and Yangtze1 18service with navy and marines in Shanghai or in the Yangtze1 19Valley 1926-1927 and 1930-1932 or of the Korean Conflict at1 20any time between June 25, 1950, and January 31, 1955, both1 21dates inclusive, or those who served on active duty during the1 22Vietnam Conflict beginning December 22, 1961, and ending May1 237, 1975, both dates inclusive, or those who served on active1 24duty during the Persian Gulf Conflict at any time between1 25August 2, 1990, and the date the president or the Congress of1 26the United States declares a permanent cessation of1 27hostilities, both dates inclusivea veteran, as defined in 1 28 subsection 3.However, if Congress enacts a date different1 29from August 2, 1990, as the beginning of the Persian Gulf1 30Conflict for purposes of determining whether a veteran is1 31entitled to receive military benefits as a veteran of the1 32Persian Gulf Conflict, that date shall be substituted for1 33August 2, 1990. For the purposes of this section, "active1 34duty" means full-time duty in the armed forces of the United1 35States, excluding active duty for training purposes only and2 1excluding any period a person was assigned by the armed forces2 2to a civilian institution for a course of education or2 3training which was substantially the same as established2 4courses offered to civilians, or as a cadet or midshipman,2 5however enrolled, at one of the service academies.2 6 Sec. 2. Section 427.3, subsection 3, Code 1997, is amended 2 7 by striking the subsection and inserting in lieu thereof the 2 8 following: 2 9 3. "Veteran" means a resident of this state and former 2 10 member of the armed forces of the United States who was 2 11 discharged under honorable conditions. "Veteran" includes the 2 12 following persons: 2 13 a. Former members of the reserve forces of the United 2 14 States who served at least six years in the reserve forces 2 15 after January 28, 1973, and who were discharged under 2 16 honorable conditions. 2 17 b. Former members of the Iowa national guard who served at 2 18 least six years in the Iowa national guard after January 28, 2 19 1973, and who were discharged under honorable conditions. 2 20 c. Former members of the merchant marines who served 2 21 during World War II at any time between December 7, 1941, and 2 22 December 31, 1946, both dates inclusive, who were discharged 2 23 under honorable conditions. 2 24 d. Former members of the women's air force service pilots 2 25 and other persons who have been conferred veterans status 2 26 based on their civilian duties during World War II in 2 27 accordance with Pub. L. No. 95-202, 38 U.S.C. } 106. 2 28 Sec. 3. Section 427.4, Code 1997, is amended to read as 2 29 follows: 2 30 427.4 EXEMPTIONS TO RELATIVES. 2 31In case any person in the foregoing classificationsIf a 2 32 veteran does not claim any such exemption from taxation, it 2 33 shall be allowed in the name ofsuch personthe veteran to the 2 34 same extent on the property of any one of the following 2 35 persons in the order named: 3 1 1. The spouse, or surviving spouse remaining unmarried, of 3 2 anysuch soldier, sailor, marine, or nurseveteran, where they 3 3 are living together or were living together at the time of the 3 4 death ofsuch personthe veteran. 3 5 2. The parent whose spouse is deceased and who remains 3 6 unmarried, of anysuch soldier, sailor, marine, or nurse3 7 veteran, whether living or deceased, wheresuchthe parent is, 3 8 or was at the time of death of thesoldier, sailor, marine, or3 9nurseveteran, dependent onsuch personthe veteran for 3 10 support. 3 11 3. The minor child, or children owning property as tenants 3 12 in common, of anysuch deceased soldier, sailor, marine, or3 13nurseveteran. 3 14 No more than one tax exemption shall be allowed under this 3 15 section or section 427.3 in the name of anyhonorably3 16discharged soldier, sailor, marine, or nurseveteran. 3 17 Sec. 4. Section 427.5, unnumbered paragraphs 1, 2, and 5, 3 18 Code 1997, are amended to read as follows: 3 19 A person named in section 427.3, who is a resident of and 3 20 domiciled in the state of Iowa, shall receive a reduction 3 21 equal to the exemption, to be made from any property owned by 3 22 the person and so designated by proceeding as provided in the 3 23 section. To be eligible to receive the exemption the person 3 24 claiming it shall have recorded in the office of the county 3 25 recorder of the county in which is located the property 3 26 designated for the exemption, evidence of property ownership 3 27 and the military certificate of satisfactory service, order 3 28 transferring to inactive status, reserve, retirement, order of 3 29 separation from service,honorabledischarge under honorable 3 30 conditions or a copy of any of these documents of the person 3 31 claiming or through whom is claimed the exemption. 3 32 The person shall file with the appropriate assessor on 3 33 forms obtained from the assessor the claim for exemption for 3 34 the year for which the person is first claiming the exemption. 3 35 The claim shall be filed not later than July 1 of the year for 4 1 which the person is claiming the exemption. The claim shall 4 2 set out the fact that the person is a resident of and 4 3 domiciled in the state of Iowa, and a person within the terms 4 4 of section 427.3, and shall give the volume and page on which 4 5 the certificate of satisfactory service, order of separation, 4 6 retirement, furlough to reserve, inactive status, orhonorable4 7 discharge under honorable conditions or certified copy thereof 4 8 is recorded in the office of the county recorder, and may 4 9 include the designation of the property from which the 4 10 exemption is to be made, and shall further state that the 4 11 claimant is the equitable or legal owner of the property 4 12 designated. 4 13 The failure of a person to file a claim under this section 4 14 before July 1 of the year for which the person is first 4 15 claiming the exemption or to have evidence of property 4 16 ownership and satisfactory service, separation, retirement, 4 17 furlough to reserve, inactive status, orhonorabledischarge 4 18 under honorable conditions recorded in the office of the 4 19 county recorder does not disqualify the claim if the person 4 20 claiming the exemption or through whom the exemption is 4 21 claimed is otherwise qualified. The belated claim shall be 4 22 filed with the appropriate assessor on or before December 31 4 23 of the following calendar year and, if approved by the board 4 24 of supervisors, the county treasurer shall file an amended 4 25 certificate of military service tax credits with the director 4 26 of revenue and finance pursuant to section 426A.3. 4 27 EXPLANATION 4 28 This bill redefines "veteran" to include persons who served 4 29 in the armed forces of the United States during peacetime or 4 30 in civilian occupations which have been given military status 4 31 when performed during actual conflict or in war zones. 4 32 In addition to persons who served in the armed forces 4 33 during wars or military conflicts, the term "veteran" includes 4 34 former members of the armed forces who served on active duty 4 35 during peacetime and were discharged under honorable 5 1 conditions, former members of the national guard or military 5 2 reserve who served six or more years and were discharged under 5 3 honorable conditions, former members of the merchant marines 5 4 who served during World War II and were discharged under 5 5 honorable conditions, and former members of the women's air 5 6 force service pilots and other persons who have been conferred 5 7 veteran status based on their civilian duties during World War 5 8 II. The definition changes make these persons and their 5 9 families eligible for veteran property tax exemptions. 5 10 LSB 1394HH 77 5 11 tj/jw/5
Text: HF00119 Text: HF00121 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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