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House Journal: Page 1380: Monday, April 21, 1997

11                                 	Percent of property taxes
12                                 	due or rent constituting
13                                 	property taxes paid
14   If the household              	allowed as a credit or
15   income is:                    	reimbursement:
16   $        0 -   5,999.99		     100%
17      6,000 -   6,999.99		 85
18      7,000 -   7,999.99		 70
19      8,000 -   9,999.99		 50
20    10,000 - 11,999.99		 35
21    12,000 - 13,999.99		 25
22     Sec. 101.  Section 425.23, subsection 1, paragraph
23   b, Code 1997, is amended by striking the paragraph and
24   inserting in lieu thereof the following:
25     b.  The tentative credit or reimbursement for a
26   claimant described in section 425.17, subsection 2,
27   paragraph "b", shall be determined in accordance with
28   the following schedule:
29                              	Percent of property taxes
30                              	due or rent constituting
31                              	property taxes paid
32   If the household           	allowed as a credit or
33   income is:                 	reimbursement:
34   $        0 -   5,999.99		     100%
35	   6,000 -   6,999.99		 85
36      7,000 -   7,999.99		 70
37      8,000 -   9,999.99		 50
38    10,000 - 11,999.99		 35
39    12,000 - 13,999.99		 25
40     Sec. 102.  Section 425.23, subsection 3, paragraph
41   a, Code 1997, is amended to read as follows:
42     a.  A person who is eligible to file a claim for
43   credit for property taxes due and who has a household
44   income of six thousand dollars or less and who has an
45   unpaid special assessment levied against the homestead
46   may file a claim for a special assessment credit with
47   the county treasurer.  The department shall provide to
48   the respective treasurers the forms necessary for the
49   administration of this subsection.  The claim shall be
50   filed not later than September 30 of each year.  Upon

Page 2  

 1   the filing of the claim, interest for late payment
 2   shall not accrue against the amount of the unpaid
 3   special assessment due and payable.  The claim filed
 4   by the claimant constitutes a claim for credit of an
 5   amount equal to the actual amount due upon the unpaid
 6   special assessment, plus interest, payable during the
 7   fiscal year for which the claim is filed against the
 8   homestead of the claimant.  However, where the
 9   claimant is an individual described in section 425.17,
10   subsection 2, paragraph "b", and the tentative credit

Iowa General Assembly

Index: House Journal (77th General Assembly: Session 1)

© 1997 Cornell College and League of Women Voters of Iowa

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