Text: HF02034 Text: HF02036 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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 federalsupplementary1 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.TheOn or before July 1 of 1 12 each year, the director of human services shall notifya1 13person receiving such assistance of the tax suspension1 14provision and shall provide the person with evidence to1 15present totheappropriate countyboard of supervisorswhich1 16shows the person's eligibility for tax suspension onof 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.The1 30county board of supervisors shall annually send to the1 31department of human services the names and social security1 32numbers of persons receiving a tax suspension pursuant to this1 33section. The department shall verify the continued1 34eligibility for tax suspension of each name on the list and1 35shall 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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