Text: HF02034                           Text: HF02036
Text: HF02000 - HF02099                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index



House File 2035

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 427.9, Code Supplement 1997, is amended
  1  2 to read as follows:
  1  3    427.9  SUSPENSION OF TAXES, ASSESSMENTS, AND RATES OR
  1  4 CHARGES, INCLUDING INTEREST, FEES, AND COSTS.
  1  5    If a person is a recipient of federal supplementary
  1  6 supplemental security income or state supplementary
  1  7 assistance, as defined in section 249.1, or is a resident of a
  1  8 health care facility, as defined by section 135C.1, which is
  1  9 receiving payment from the department of human services for
  1 10 the person's care, the person shall be deemed to be unable to
  1 11 contribute to the public revenue.  The On or before July 1 of
  1 12 each year, the director of human services shall notify a
  1 13 person receiving such assistance of the tax suspension
  1 14 provision and shall provide the person with evidence to
  1 15 present to the appropriate county board of supervisors which
  1 16 shows the person's eligibility for tax suspension on of the
  1 17 county in which the person receiving assistance owns parcels,
  1 18 as defined in section 445.1, of the fact, giving a statement
  1 19 of parcels owned, possessed, or upon which the person is
  1 20 paying taxes as a purchaser under contract.  The board of
  1 21 supervisors so notified, without the filing of a petition and
  1 22 statement as specified in section 427.8, shall order the
  1 23 county treasurer to suspend the collection of all the taxes,
  1 24 special assessments, and rates or charges, including interest,
  1 25 fees, and costs, assessed against the parcels and remaining
  1 26 unpaid by the person or contractually payable by the person,
  1 27 for such time as the person remains the owner or contractually
  1 28 prospective owner of the parcels, and during the period the
  1 29 person receives assistance as described in this section.  The
  1 30 county board of supervisors shall annually send to the
  1 31 department of human services the names and social security
  1 32 numbers of persons receiving a tax suspension pursuant to this
  1 33 section.  The department shall verify the continued
  1 34 eligibility for tax suspension of each name on the list and
  1 35 shall return the list to the board of supervisors.  The
  2  1 director of human services shall advise the person that the
  2  2 person may apply for an additional property tax credit
  2  3 pursuant to sections 425.16 to 425.39 which shall be credited
  2  4 against the amount of the taxes suspended.
  2  5    Sec. 2.  This Act applies to property taxes due and payable
  2  6 in the fiscal year beginning July 1, 1999.  
  2  7                           EXPLANATION
  2  8    Iowa law currently provides that a recipient of federal
  2  9 supplemental security income or state supplementary assistance
  2 10 or a resident of a health care facility receiving state
  2 11 assistance on behalf of the resident is entitled to a
  2 12 suspension of property taxes until such time as the residence
  2 13 owned by the recipient is sold or the person is no longer a
  2 14 recipient.  Prior to 1995, the Iowa department of human
  2 15 services was required to send each county board of supervisors
  2 16 a list of such persons owning a residence within the county
  2 17 and the board, upon notification from the department, was
  2 18 required to suspend the taxes.  An amendment to the Iowa Code
  2 19 in 1995 instead required the department to notify recipients
  2 20 of their eligibility for tax suspension and to provide
  2 21 recipients with proof of a claim for tax suspension to present
  2 22 to the board of supervisors.  An amendment in 1997 required
  2 23 the department to verify the eligibility of persons contained
  2 24 on lists annually submitted by the board of supervisors to the
  2 25 department.
  2 26    This bill returns the language of the Iowa Code to that
  2 27 prior to 1995 by requiring the department of human services to
  2 28 notify counties of a recipient's eligibility for tax
  2 29 suspension with no action required of the recipient.
  2 30    The bill applies to property taxes due and payable in the
  2 31 fiscal year beginning July 1, 1999.  
  2 32 LSB 3050YH 77
  2 33 sc/jw/5
     

Text: HF02034                           Text: HF02036
Text: HF02000 - HF02099                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

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