Text: HSB00154 Text: HSB00156 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 HOUSE CONCURRENT RESOLUTION NO.
1 2 BY (PROPOSED COMMITTEE ON WAYS AND MEANS RESOLUTION BY
1 3 CHAIRPERSON DINKLA)
1 4 A Concurrent Resolution requesting the Legislative
1 5 Council to establish a task force to study Iowa's
1 6 system of property taxation and requiring reporting
1 7 by certain dates.
1 8 WHEREAS, property taxes are necessary to pay for the
1 9 important public services that citizens rely on local
1 10 governments to provide, including partially funding public
1 11 education in the State; and
1 12 WHEREAS, the stability and availability of the property tax
1 13 as an independent source of local government revenue has
1 14 sustained its popularity as a revenue source despite the
1 15 complexity of the tax as it has evolved over the years; and
1 16 WHEREAS, the complex nature of the property tax as it is
1 17 levied in the State today and the tax's impact on certain
1 18 taxpayers has given rise to concerns among lawmakers and
1 19 taxpayers that a comprehensive study of the property tax
1 20 system is warranted and necessary; NOW THEREFORE,
1 21 BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES, THE SENATE
1 22 CONCURRING, That the Legislative Council is requested to
1 23 establish a task force to study and make recommendations to
1 24 the Governor and the General Assembly regarding the property
1 25 tax system in Iowa and to address the goals of property tax
1 26 simplification, equity, and reduction.
1 27 1. The study shall include, but not be limited to, the
1 28 following:
1 29 a. The property tax assessment process, including
1 30 identifying the various classes of property and property
1 31 taxpayers, the method of assessment for each class of
1 32 property, and adjustments to assessments, such as equalization
1 33 orders and rollbacks.
1 34 b. The property tax collection process, including
1 35 quantifying the portion of property taxes collected from each
2 1 class of property, the distribution of those taxes to local
2 2 governments, and the procedure followed by which delinquent
2 3 taxes are collected, including tax sales and tax redemption
2 4 procedures.
2 5 c. Property tax exemptions and credits allowed to
2 6 taxpayers, tax increment financing and tax abatement programs,
2 7 and the effect of these financing and development tools, and
2 8 of credits and exemptions, on the uniform taxation of value
2 9 within a jurisdiction; the reimbursement by the State to local
2 10 governments of property tax credits and exemptions; and the
2 11 general authority of local officials to abate property taxes.
2 12 d. The use of property taxes as the primary source of
2 13 funding for school, city, and county services, the use of
2 14 alternate sources of revenues to pay for such services, and
2 15 the distribution of property taxes to the various local
2 16 governments.
2 17 BE IT FURTHER RESOLVED, That the task force shall consist
2 18 of nineteen members, who shall be selected as follows:
2 19 1. Three members who are members of the senate, two of
2 20 whom shall be appointed by the majority leader of the senate
2 21 and one of whom shall be appointed by the minority leader of
2 22 the senate.
2 23 2. Three members who are members of the house of
2 24 representatives, two of whom shall be appointed by the speaker
2 25 of the house and one of whom shall be appointed by the
2 26 minority leader of the house.
2 27 3. Two members of the general public, one of whom shall be
2 28 appointed by the majority leader of the senate and the other
2 29 of whom shall be appointed by the speaker of the house of
2 30 representatives.
2 31 4. One member who represents an association of Iowa
2 32 assessors.
2 33 5. One member who represents an association of Iowa
2 34 counties.
2 35 6. One member who represents an association of Iowa
3 1 cities.
3 2 7. One member who represents an association of Iowa school
3 3 boards.
3 4 8. One member who represents an association of Iowa
3 5 farmers and other agricultural interests.
3 6 9. One member who represents Iowa businesses and business
3 7 interests.
3 8 10. One member who represents an association of Iowa
3 9 utilities.
3 10 11. Two members who represent organizations of Iowa
3 11 taxpayers.
3 12 The temporary co-chairpersons of the task force shall be
3 13 the chairpersons of the senate and house ways and means
3 14 committees.
3 15 BE IT FURTHER RESOLVED, That the task force may contract
3 16 with one or more tax consultants or experts familiar with the
3 17 Iowa property tax system. The Legislative Council may
3 18 authorize the expenditure of funds from moneys available to
3 19 the Legislative Council for the purpose of contracting with
3 20 the consultant or expert recommended by the task force.
3 21 Available private funds may be used for the employment of
3 22 consultants or experts and for the payment of other costs
3 23 associated with the study as determined by the committee with
3 24 the approval of the Legislative Council and based on
3 25 recommendations of appropriate advisory groups, and for which
3 26 state funding is not otherwise available; and
3 27 BE IT FURTHER RESOLVED, That the task force seek assistance
3 28 from the department of revenue and finance and the department
3 29 of management, and other public and nonpublic institutions and
3 30 agencies deemed appropriate. Staff assistance to the task
3 31 force shall be provided by the Legislative Service Bureau and
3 32 the Legislative Fiscal Bureau; and
3 33 BE IT FURTHER RESOLVED, That the task force shall report
3 34 its final recommendations to the General Assembly meeting in
3 35 1999 upon its convening.
4 1 LSB 1848YC 77
4 2 sc/jj/8.1
Text: HSB00154 Text: HSB00156 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
Iowa General Assembly
Search: House Bills and Amendments (77th General Assembly)
© 1997 Cornell College and League of Women Voters of Iowa
Comments about this site or page? webmaster@legis.iowa.gov. Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Thu Feb 20 03:41:15 CST 1997
URL: /DOCS/GA/77GA/Legislation/HSB/00100/HSB00155/970219.html
jhf