Text: HSB00665 Text: HSB00667 Text: HSB00600 - HSB00699 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 23A.2, subsection 10, paragraph h, Code 1 2 Supplement 1999, is amended by striking the paragraph. 1 3 Sec. 2. Section 123.38, unnumbered paragraph 2, Code 1999, 1 4 is amended to read as follows: 1 5 Any licensee or permittee, or the licensee's or permittee's 1 6 executor or administrator, or any person duly appointed by the 1 7 court to take charge of and administer the property or assets 1 8 of the licensee or permittee for the benefit of the licensee's 1 9 or permittee's creditors, may voluntarily surrender a license 1 10 or permit to the division. When a license or permit is 1 11 surrendered the division shall notify the local authority, and 1 12 the division or the local authority shall refund to the person 1 13 surrendering the license or permit, a proportionate amount of 1 14 the fee received by the division or the local authority for 1 15 the license or permit as follows: if a license or permit is 1 16 surrendered during the first three months of the period for 1 17 which it was issued, the refund shall be three-fourths of the 1 18 amount of the fee; if surrendered more than three months but 1 19 not more than six months after issuance, the refund shall be 1 20 one-half of the amount of the fee; if surrendered more than 1 21 six months but not more than nine months after issuance, the 1 22 refund shall be one-fourth of the amount of the fee. No 1 23 refund shall be made, however, for any special liquor permit, 1 24 nor for a liquor control license, wine permit, or beer permit 1 25 surrendered more than nine months after issuance. For 1 26 purposes of this paragraph, any portion of license or permit 1 27 fees used for the purposes authorized in section331.424,1 28subsection 1, paragraphs "a" and "b", and in section331.424A,1 29 shall not be deemed received either by the division or by a 1 30 local authority. No refund shall be made to any licensee or 1 31 permittee, upon the surrender of the license or permit, if 1 32 there is at the time of surrender, a complaint filed with the 1 33 division or local authority, charging the licensee or 1 34 permittee with a violation of this chapter. If upon a hearing 1 35 on a complaint the license or permit is not revoked or 2 1 suspended, then the licensee or permittee is eligible, upon 2 2 surrender of the license or permit, to receive a refund as 2 3 provided in this section; but if the license or permit is 2 4 revoked or suspended upon hearing the licensee or permittee is 2 5 not eligible for the refund of any portion of the license or 2 6 permit fee. 2 7 Sec. 3. Section 218.99, Code 1999, is amended to read as 2 8 follows: 2 9 218.99 COUNTIES TO BE NOTIFIED OF PATIENTS' PERSONAL 2 10 ACCOUNTS. 2 11 The administrator of a division of the department of human 2 12 services in control of a state institution shall direct the 2 13 business manager of each institution under the administrator's 2 14 jurisdictionwhich is mentioned in section 331.424, subsection2 151, paragraphs "a" and "b" andfor which services are paid 2 16 under section 331.424A to quarterly inform the county of legal 2 17 settlement's entity designated to perform the county's single 2 18 entry point process of any patient or resident who has an 2 19 amount in excess of two hundred dollars on account in the 2 20 patients' personal deposit fund and the amount on deposit. 2 21 The administrators shall direct the business manager to 2 22 further notify the entity designated to perform the county's 2 23 single entry point process at least fifteen days before the 2 24 release of funds in excess of two hundred dollars or upon the 2 25 death of the patient or resident. If the patient or resident 2 26 has no county of legal settlement, notice shall be made to the 2 27 director of human services and the administrator of the 2 28 division of the department in control of the institution 2 29 involved. 2 30 Sec. 4. Section 331.301, subsection 12, Code Supplement 2 31 1999, is amended to read as follows: 2 32 12. The board of supervisors may credit funds to a reserve 2 33 for the purposes authorized by subsection 11 of this section;2 34section 331.424, subsection 1, paragraph "f";and section 2 35 331.441, subsection 2, paragraph "b". Moneys credited to the 3 1 reserve, and interest earned on such moneys, shall remain in 3 2 the reserve until expended for purposes authorized by 3 3 subsection 11 of this section; section 331.424, subsection 1,3 4paragraph "f";or section 331.441, subsection 2, paragraph 3 5 "b". 3 6 The board of supervisors may also credit funds to a reserve 3 7 for tort liability insurance, property insurance, and any 3 8 other insurance that may be necessary in the operation of the 3 9 county, costs of a self-insurance program, costs of a local 3 10 government risk pool, and amounts payable under any insurance 3 11 agreements to provide or procure such insurance, self- 3 12 insurance program, or local government risk pool. Moneys 3 13 credited to the reserve, and interest earned on such moneys, 3 14 shall remain in the reserve until expended for such insurance 3 15 purposes. 3 16 Sec. 5. Section 331.325, Code 1999, is amended to read as 3 17 follows: 3 18 331.325 CONTROL AND MAINTENANCE OF PIONEER CEMETERIES – 3 19 CEMETERY COMMISSION. 3 20 1. As used in this section, "pioneer cemetery" means a 3 21 cemetery where there have been six or fewer burials in the 3 22 preceding fifty years. 3 23 2. Each county board of supervisors may adopt an ordinance 3 24 assuming jurisdiction and control of pioneer cemeteries in the 3 25 county. The board shall exercise the powers and duties of 3 26 township trustees relating to the maintenance and repair of 3 27 cemeteries in the county as provided in sections 359.28 3 28 through 359.41 except that the board shall not certify a tax 3 29 levy pursuant to section 359.30 or 359.33 and except that the 3 30 maintenance and repair of all cemeteries under the 3 31 jurisdiction of the county including pioneer cemeteries shall 3 32 be paid from thecounty generalcemetery fund. The 3 33 maintenance and improvement program for a pioneer cemetery may 3 34 include restoration and management of native prairie grasses 3 35 and wildflowers. 4 1 3. In lieu of management of the cemeteries, the board of 4 2 supervisors may create, by ordinance, a cemetery commission to 4 3 assume jurisdiction and management of the pioneer cemeteries 4 4 in the county. The ordinance shall delineate the number of 4 5 commissioners, the appointing authority, the term of office, 4 6 officers, employees, organizational matters, rules of 4 7 procedure, compensation and expenses, and other matters deemed 4 8 pertinent by the board. The board may delegate any power and 4 9 duties relating to cemeteries which may otherwise be exercised 4 10 by township trustees pursuant to sections 359.28 through 4 11 359.41 to the cemetery commission except the commission shall 4 12 not certify a tax levy pursuant to section 359.30 or 359.33 4 13 and except that the expenses of the cemetery commission shall 4 14 be paid from thecounty generalcemetery fund. 4 15 4. Notwithstanding sections 359.30 and 359.33, the costs 4 16 of management, repair, and maintenance of pioneer cemeteries 4 17 shall be paid from thecounty generalcemetery fund. 4 18 Sec. 6. Section 331.421, subsections 5 and 6, Code 1999, 4 19 are amended by striking the subsections. 4 20 Sec. 7. Section 331.423, Code 1999, is amended by striking 4 21 the section and inserting in lieu thereof the following: 4 22 331.423 PROPERTY TAX DOLLARS – MAXIMUMS. 4 23 1. Annually, the board shall certify property tax levies 4 24 for general county services and rural county services, subject 4 25 to the limitation on property tax dollars provided in this 4 26 section. 4 27 2. For purposes of this section and section 331.423A: 4 28 a. "Annual price index" means the percent change, computed 4 29 to two decimal places, between the preliminary price index for 4 30 the third quarter of the calendar year preceding the calendar 4 31 year in which the fiscal year starts and the revised price 4 32 index for the third quarter of the calendar year prior to that 4 33 as published in the same issue in which such preliminary price 4 34 index is first published. The price index used shall be the 4 35 state and local government chain-type price index used in the 5 1 quantity and price indexes for gross domestic product. The 5 2 annual price index shall not be less than one hundred percent. 5 3 b. "Local sales and services taxes" means local sales and 5 4 services taxes imposed under the authority of chapter 422B. 5 5 c. "New net valuation taxes" means the amount of property 5 6 tax dollars equal to the previous fiscal year's county levy 5 7 rate times the increase from the previous year in taxable 5 8 valuation due to the following: 5 9 (1) Net new construction. 5 10 (2) Additions or improvements to existing structures. 5 11 (3) Remodeling of existing structures for which a building 5 12 permit is required. 5 13 (4) A municipality no longer dividing tax revenues in an 5 14 urban renewal area as provided in section 403.19. However, 5 15 such taxable valuation shall be reduced by the amount of 5 16 taxable valuation in an urban renewal area the revenues from 5 17 which are first divided for taxes due and payable in the 5 18 fiscal year for which the budget is being prepared. 5 19 (5) That portion of taxable property located in an urban 5 20 revitalization area on which an exemption was allowed and such 5 21 exemption has expired, reduced by the amount of taxable 5 22 property first exempted in the next fiscal year. 5 23 d. "Property tax replacement dollars" means revenues 5 24 received under sections 427B.17 through 427B.19D and revenues 5 25 received under chapter 437A, subchapter II. 5 26 e. "Unused taxing authority" means the difference between 5 27 the maximum amount of property tax dollars calculated under 5 28 subsection 3 for the fiscal year and the amount actually 5 29 levied under this section in that fiscal year. Unused taxing 5 30 authority may be carried forward to successive fiscal years. 5 31 However, the amount of unused taxing authority which may be 5 32 carried forward shall not exceed twenty-five percent of the 5 33 maximum taxes available in the fiscal year. 5 34 3. a. Beginning with the fiscal year beginning July 1, 5 35 2001, the maximum amount of property tax dollars which may be 6 1 certified by a county for general county services shall be an 6 2 amount equal to the sum of the following, adjusted by the 6 3 amounts in paragraphs "c", "d", "e", and "f": 6 4 (1) The prior year's maximum property tax dollars for 6 5 general county services minus the prior year's unused taxing 6 6 authority times the annual price index. 6 7 (2) The amount of property tax replacement dollars 6 8 received in the previous fiscal year for general county 6 9 services times the annual price index. 6 10 (3) The amount of local sales and services tax estimated 6 11 by the department of revenue and finance to be received for 6 12 property tax relief for general county services times the 6 13 annual price index. 6 14 (4) The amount of new net valuation taxes. 6 15 (5) The amount of unused taxing authority. 6 16 (6) A temporary increase in taxing authority approved by 6 17 the voters pursuant to section 331.424. 6 18 b. Beginning with the fiscal year beginning July 1, 2001, 6 19 the maximum amount of property tax dollars which may be 6 20 certified by a county for rural county services shall be an 6 21 amount equal to the sum of the following, adjusted by the 6 22 amounts in paragraphs "c", "d", "e", and "f": 6 23 (1) The prior year's maximum property tax dollars for 6 24 rural county services minus the prior year's unused taxing 6 25 authority times the annual price index. 6 26 (2) The amount of property tax replacement dollars 6 27 received in the previous fiscal year for rural county services 6 28 times the annual price index. 6 29 (3) The amount of local sales and services tax estimated 6 30 by the department of revenue and finance to be received for 6 31 property tax relief for rural county services times the annual 6 32 price index. 6 33 (4) The amount of new net valuation taxes. 6 34 (5) The amount of unused taxing authority. 6 35 (6) A temporary increase in taxing authority approved by 7 1 the voters pursuant to section 331.424. 7 2 c. Subtract the amount of property tax replacement dollars 7 3 received for the previous fiscal year in the proportion that 7 4 such replacement dollars were deposited in the general fund 7 5 and the rural services fund. 7 6 d. Subtract the amount of local sales and services taxes 7 7 for property tax relief estimated by the department of revenue 7 8 and finance to be received for the fiscal year for which the 7 9 maximum property tax dollars are being calculated in the 7 10 proportion that such local sales and services taxes will be 7 11 deposited in the general fund and the rural services fund. 7 12 e. (1) If a county is receiving local sales and services 7 13 taxes under chapter 422B for the fiscal year beginning July 1, 7 14 2000, or subsequent fiscal years, and such local sales and 7 15 services tax is later rescinded or repealed, the amount of 7 16 local option sales tax dedicated on the ballot to property tax 7 17 relief and collected in the last four quarters before the 7 18 quarter in which the rescission or repeal took effect shall be 7 19 added to the amount of maximum property tax dollars which may 7 20 be certified under this subsection. 7 21 (2) If the local sales and services tax rate is changed 7 22 pursuant to chapter 422B, the difference between the amount of 7 23 local sales and services tax dedicated on the ballot to 7 24 property tax relief and collected in the last four quarters 7 25 before the quarter in which the rate change took effect and 7 26 the amount that would have been collected under the changed 7 27 rate for the same four quarters shall be added or subtracted, 7 28 as applicable, to the amount of maximum property tax dollars 7 29 which may be certified under this subsection. 7 30 f. If, on or after January 1, 2000, the general assembly 7 31 enacts a state mandate, as defined in section 25B.3, or a tax 7 32 credit, as defined in section 25B.7, without accompanying 7 33 appropriations to fund the mandate or tax credit, the cost of 7 34 implementing the mandate or tax credit shall be added to the 7 35 maximum property tax dollars which a county may certify for 8 1 levy. 8 2 4. Property taxes certified for deposit in the mental 8 3 health fund in section 331.424A, the cemetery fund in section 8 4 331.424B, and the debt service fund in section 331.430, are 8 5 not counted against the maximum amount of property tax dollars 8 6 that may be certified for a fiscal year under subsection 3. 8 7 5. For purposes of the fiscal year beginning July 1, 2001, 8 8 the prior year's maximum property tax dollars is the amount 8 9 computed under section 331.423A. 8 10 6. The county finance committee established under chapter 8 11 333A shall adopt rules to administer this section and section 8 12 331.423A. 8 13 Sec. 8. NEW SECTION. 331.423A BASE YEAR MAXIMUM PROPERTY 8 14 TAX DOLLARS. 8 15 1. a. For purposes of section 331.423, for fiscal years 8 16 beginning on or after July 1, 2001, the maximum amount of 8 17 property tax dollars for general county services for taxes 8 18 payable in the fiscal year beginning July 1, 2000, shall be an 8 19 amount equal to the sum of the following, divided by three, 8 20 and adjusted by the amounts in paragraphs "b", "c", "d", and 8 21 "e": 8 22 (1) The sum of the amount of property taxes levied for 8 23 general county services and the amount of property tax 8 24 replacement dollars received and the amount of local sales and 8 25 services tax revenues received as property tax relief and 8 26 deposited in the general fund, all for the fiscal year 8 27 beginning July 1, 1997, times one and sixty-eight thousandths. 8 28 (2) The sum of the amount of property taxes levied for 8 29 general county services and the amount of property tax 8 30 replacement dollars received and the amount of local sales and 8 31 services tax revenues received as property tax relief and 8 32 deposited in the general fund, all for the fiscal year 8 33 beginning July 1, 1998, times one and forty-seven thousandths. 8 34 (3) The sum of the amount of property taxes levied for 8 35 general county services and the amount of property tax 9 1 replacement dollars received and the amount of local sales and 9 2 services tax revenues received as property tax relief and 9 3 deposited in the general fund, all for the fiscal year 9 4 beginning July 1, 1999, times one and three hundredths. 9 5 b. The amount in paragraph "a" shall be adjusted by 9 6 subtracting the amount of the ending fund balance differential 9 7 for general county services as provided in this paragraph. 9 8 The ending fund balance differential for general county 9 9 services is the difference between the general fund's ending 9 10 balance for the fiscal year beginning July 1, 1999, and the 9 11 general fund's ending balance for the fiscal year beginning 9 12 July 1, 1996, divided by three. 9 13 c. For purposes of this subsection, "general county 9 14 services" does not include taxes levied pursuant to section 9 15 331.423, subsection 1, Code 1999, for deposit in the mental 9 16 health fund, the debt service fund, or the cemetery fund. 9 17 d. Subtract the amount of property tax replacement dollars 9 18 received for the fiscal year beginning July 1, 2000, for 9 19 deposit in the general fund of the county. 9 20 e. Subtract the amount of local sales and services taxes 9 21 received for property tax relief for the fiscal year beginning 9 22 July 1, 2000, for deposit in the general fund of the county. 9 23 2. a. For purposes of section 331.423, for fiscal years 9 24 beginning on or after July 1, 2001, the maximum amount of 9 25 property tax dollars for rural county services for taxes 9 26 payable in the fiscal year beginning July 1, 2000, shall be an 9 27 amount equal to the sum of the following, divided by three, 9 28 and adjusted by the amounts in paragraphs "b", "c", "d", and 9 29 "e": 9 30 (1) The sum of the amount of property taxes levied for 9 31 rural county services and the amount of property tax 9 32 replacement dollars received and the amount of local sales and 9 33 services tax revenues received as property tax relief and 9 34 deposited in the rural services fund, all for the fiscal year 9 35 beginning July 1, 1997, times one and sixty-eight thousandths. 10 1 (2) The sum of the amount of property taxes levied for 10 2 rural county services and the amount of property tax 10 3 replacement dollars received and the amount of local sales and 10 4 services tax revenues received as property tax relief and 10 5 deposited in the rural services fund, all for the fiscal year 10 6 beginning July 1, 1998, times one and forty-seven thousandths. 10 7 (3) The sum of the amount of property taxes levied for 10 8 rural county services and the amount of property tax 10 9 replacement dollars received and the amount of local sales and 10 10 services tax revenues received as property tax relief and 10 11 deposited in the rural services fund, all for the fiscal year 10 12 beginning July 1, 1999, times one and three hundredths. 10 13 b. The amount in paragraph "a" shall be adjusted by 10 14 subtracting the amount of the ending fund balance differential 10 15 for rural county services as provided in this paragraph. The 10 16 ending fund balance differential for rural county services is 10 17 the difference between the rural services fund's ending 10 18 balance for the fiscal year beginning July 1, 1999, and the 10 19 rural services fund's ending balance for the fiscal year 10 20 beginning July 1, 1996. 10 21 c. For purposes of this subsection, "rural county 10 22 services" does not include taxes levied pursuant to section 10 23 331.423, subsection 1, Code 1999, for deposit in the mental 10 24 health fund, the debt service fund, or the cemetery fund. 10 25 d. Subtract the amount of property tax replacement dollars 10 26 received for the fiscal year beginning July 1, 2000, for 10 27 deposit in the rural services fund of the county. 10 28 e. Subtract the amount of local sales and services taxes 10 29 received for property tax relief for the fiscal year beginning 10 30 July 1, 2000, for deposit in the rural services fund of the 10 31 county. 10 32 Sec. 9. NEW SECTION. 331.423B STATE PROPERTY TAX RELIEF. 10 33 It is the intent of the general assembly that the maximum 10 34 amount of property tax dollars which may be certified, as 10 35 calculated pursuant to section 331.423, shall be reduced by 11 1 the amount appropriated by the general assembly for property 11 2 tax relief first enacted for fiscal years beginning on or 11 3 after July 1, 2000. 11 4 Sec. 10. Section 331.424, Code 1999, is amended by 11 5 striking the section and inserting in lieu thereof the 11 6 following: 11 7 331.424 AUTHORITY TO LEVY BEYOND MAXIMUM PROPERTY TAX 11 8 DOLLARS. 11 9 1. If a county has unusual circumstances creating a need 11 10 for additional property tax dollars for general county 11 11 services or rural county services in excess of the amounts 11 12 permitted under section 331.423, the board may certify 11 13 additions to the maximum amount of property tax dollars to be 11 14 levied if the proposition has been submitted at a special levy 11 15 election and received a favorable majority of the votes cast 11 16 on the proposition. However, a county may not proceed under 11 17 this section if the additional property tax dollars being 11 18 sought are to fund a general county purpose or an essential 11 19 county purpose for which general obligation bonds may be 11 20 issued under section 331.442 or 331.443. 11 21 2. Such special election is subject to the following: 11 22 a. The board must give at least thirty days' notice to the 11 23 county commissioner of elections that the special election is 11 24 to be held. 11 25 b. The special election shall be conducted by the county 11 26 commissioner of elections in accordance with the law. 11 27 c. The proposition to be submitted shall be substantially 11 28 in the following form: 11 29 "Vote "yes" or "no" on the following: 11 30 Shall the county of _______ levy for an additional $_______ 11 31 each year for two years beginning July 1 in excess of the 11 32 statutory limits otherwise applicable for the (general county 11 33 services or rural services) fund?" 11 34 d. The canvass shall be held beginning at one p.m. on the 11 35 second day which is not a holiday following the special 12 1 election. 12 2 e. Notice of the proposed special election shall be 12 3 published at least twice in a newspaper as specified in 12 4 section 331.305 prior to the date of the special election. 12 5 The first notice shall appear as early as practicable after 12 6 the board has decided to seek additional property tax dollars. 12 7 3. All persons eligible to vote in the county may vote on 12 8 the proposition, for increases in property taxes under section 12 9 331.423, subsection 3, paragraph "a", for the general fund. 12 10 Persons residing outside of the corporate limits of the cities 12 11 in the county and otherwise eligible to vote may vote on the 12 12 proposition to increase property taxes in excess of the 12 13 statutory limits under section 331.423, subsection 3, 12 14 paragraph "b". 12 15 Sec. 11. Section 331.424B, Code 1999, is amended to read 12 16 as follows: 12 17 331.424B CEMETERY LEVY. 12 18 The board may levy annually a tax not to exceed six and 12 19 three-fourths cents per thousand dollars of the assessed value 12 20 of all taxable property in the county to repair and maintain 12 21 all cemeteries under the jurisdiction of the board including 12 22 pioneer cemeteries and to pay other expenses of the board or 12 23 the cemetery commission as provided in section 331.325. The 12 24 proceeds of the tax levy shall be credited to thecounty12 25generalcemetery fund.Sections 444.25A and 444.25B do not12 26apply to the property tax levied or expended for cemeteries12 27pursuant to section 331.325.12 28 Sec. 12. Section 331.427, subsection 2, paragraph l, Code 12 29 1999, is amended to read as follows: 12 30 l. Services listed insection 331.424, subsection 1 and12 31 section 331.554. 12 32 Sec. 13. Section 331.428, subsection 2, paragraph d, Code 12 33 1999, is amended by striking the paragraph. 12 34 Sec. 14. Section 331.429, subsection 1, Code 1999, is 12 35 amended by adding the following new paragraph: 13 1 NEW PARAGRAPH. f. Notwithstanding paragraphs "a" and "b", 13 2 transfers from the general fund or rural services fund in 13 3 accordance with this paragraph. The board may transfer 13 4 additional funds from the general fund or rural services fund 13 5 in excess of the amounts in paragraphs "a" and "b" if the 13 6 proposition has been submitted at a special election and 13 7 received a favorable majority of the votes cast on the 13 8 proposition. The board shall direct the county commissioner 13 9 of elections to submit the question to the eligible voters for 13 10 the proposition thirty days prior to the date set by the board 13 11 for the election. For a transfer from the general fund, all 13 12 eligible voters residing in the county may vote on the 13 13 proposition. For a transfer from the rural services fund, 13 14 eligible voters residing outside the corporate limits of a 13 15 city within the county may vote on the proposition. The 13 16 proposition to be submitted shall be substantially in the 13 17 following form: 13 18 "Vote "yes" or "no" on the following question: 13 19 Shall the county of _______ transfer an additional $______ 13 20 each year for two years beginning July 1, ____, from the 13 21 (general fund or rural services fund) to the secondary road 13 22 fund?" 13 23 Upon approval of a majority of voters voting on the 13 24 proposition, the board shall certify the results of the 13 25 election to the department of management and transfer the 13 26 approved amount to the secondary road fund in the appropriate 13 27 fiscal year. The state appeal board in the department of 13 28 management shall not overturn the election results but may 13 29 interpret or enforce them in their review of a budget protest 13 30 under section 331.436. 13 31 Sec. 15. Section 384.1, Code 1999, is amended by striking 13 32 the section and inserting in lieu thereof the following: 13 33 384.1 PROPERTY TAX DOLLARS – MAXIMUMS. 13 34 1. A city shall certify taxes to be levied by the city on 13 35 all taxable property within the city limits, for all city 14 1 government purposes. Annually, the city council may certify 14 2 basic levies for city government purposes, subject to the 14 3 limitation on property tax dollars provided in this section. 14 4 2. For purposes of this section: 14 5 a. "Annual price index" means the percent change, computed 14 6 to two decimal places, between the preliminary price index for 14 7 the third quarter of the calendar year preceding the calendar 14 8 year in which the fiscal year starts and the revised price 14 9 index for the third quarter of the calendar year prior to that 14 10 as published in the same issue in which such preliminary price 14 11 index is first published. The price index used shall be the 14 12 state and local government chain-type price index used in the 14 13 quantity and price indexes for gross domestic product. The 14 14 annual price index shall not be less than one hundred percent. 14 15 b. "Local sales and services taxes" means local sales and 14 16 services taxes imposed under the authority of chapter 422B. 14 17 c. "New net valuation taxes" means the amount of property 14 18 tax dollars equal to the previous fiscal year's city levy rate 14 19 times the increase from the previous year in taxable valuation 14 20 due to the following: 14 21 (1) Net new construction. 14 22 (2) Additions or improvements to existing structures. 14 23 (3) Remodeling of existing structures for which a building 14 24 permit is required. 14 25 (4) A municipality no longer dividing tax revenues in an 14 26 urban renewal area as provided in section 403.19. However, 14 27 such taxable valuation shall be reduced by the amount of 14 28 taxable valuation in an urban renewal area the revenues from 14 29 which are first divided for taxes due and payable in the 14 30 fiscal year for which the budget is being prepared. 14 31 (5) That portion of taxable property located in an urban 14 32 revitalization area on which an exemption was allowed and such 14 33 exemption has expired, reduced by the amount of taxable 14 34 property first exempted in the next fiscal year. 14 35 d. "Property tax replacement dollars" means revenues 15 1 received under sections 427B.17 through 427B.19D and revenues 15 2 received under chapter 437A, subchapter II. 15 3 e. "Unused taxing authority" means the difference between 15 4 the maximum amount of property tax dollars calculated under 15 5 subsection 3 for the fiscal year and the amount actually 15 6 levied under this section in that fiscal year. Unused taxing 15 7 authority may be carried forward to successive fiscal years. 15 8 However, the amount of unused taxing authority which may be 15 9 carried forward shall not exceed twenty-five percent of the 15 10 maximum taxes available in the fiscal year. 15 11 3. a. Beginning with the fiscal year beginning July 1, 15 12 2001, the maximum amount of property tax dollars which may be 15 13 certified by a city for city government purposes shall be an 15 14 amount equal to the sum of the following, adjusted by the 15 15 amounts in paragraphs "b", "c", "d", and "e": 15 16 (1) The prior year's maximum property tax dollars for city 15 17 government purposes minus the prior year's unused taxing 15 18 authority times the annual price index. 15 19 (2) The amount of property tax replacement dollars 15 20 received in the previous fiscal year times the annual price 15 21 index. 15 22 (3) The amount of local sales and services tax estimated 15 23 by the department of revenue and finance to be received for 15 24 property tax relief times the annual price index. 15 25 (4) The amount of new net valuation taxes. 15 26 (5) The amount of unused taxing authority. 15 27 (6) A temporary increase in taxing authority approved by 15 28 the voters pursuant to section 384.12A. 15 29 b. Subtract the amount of property tax replacement dollars 15 30 received and deposited in the city general fund for the 15 31 previous fiscal year. 15 32 c. Subtract the amount of local sales and services taxes 15 33 estimated by the department of revenue and finance to be 15 34 received for property tax relief for the fiscal year for which 15 35 the maximum property tax dollars are being calculated in the 16 1 proportion that such local sales and services taxes will be 16 2 deposited in the city general fund. 16 3 d. (1) If a city is receiving local sales and services 16 4 taxes under chapter 422B for the fiscal year beginning July 1, 16 5 2000, or subsequent fiscal years, and such local sales and 16 6 services tax is later rescinded or repealed, the amount of 16 7 local option sales tax dedicated on the ballot to property tax 16 8 relief and collected in the last four quarters before the 16 9 quarter in which the rescission took effect shall be added to 16 10 the amount of maximum property tax dollars which may be 16 11 certified under this subsection. 16 12 (2) If the local sales and services tax rate is changed 16 13 pursuant to chapter 422B, the difference between the amount of 16 14 local sales and services tax dedicated on the ballot to 16 15 property tax relief and collected in the last four quarters 16 16 before the quarter in which the rate change took effect and 16 17 the amount that would have been collected under the changed 16 18 rate for the same four quarters shall be added or subtracted, 16 19 as applicable, to the amount of maximum property tax dollars 16 20 which may be certified under this subsection. 16 21 e. If, on or after January 1, 2000, the general assembly 16 22 enacts a state mandate, as defined in section 25B.3, or a tax 16 23 credit, as defined in section 25B.7, without accompanying 16 24 appropriations to fund the mandate or tax credit, the cost of 16 25 implementing the mandate or tax credit shall be added to the 16 26 maximum property tax dollars which a city may certify for 16 27 levy. 16 28 4. Property taxes certified for deposit in the debt 16 29 service fund in section 384.4, trust and agency funds in 16 30 section 384.6, capital improvements reserve fund in section 16 31 384.7, the emergency fund in section 384.8, and property taxes 16 32 collected from a voted levy in section 384.12, are not counted 16 33 against the maximum amount of property tax dollars that may be 16 34 certified for a fiscal year under this subsection. 16 35 5. For the purposes of the fiscal year beginning July 1, 17 1 2001, the prior year's maximum property tax dollars is the 17 2 amount computed under section 384.1A. 17 3 6. The city finance committee established under section 17 4 384.13 shall adopt rules to administer this section and 17 5 section 384.1A. 17 6 Sec. 16. NEW SECTION. 384.1A BASE YEAR MAXIMUM TAXES. 17 7 1. a. For purposes of section 384.1, for fiscal years 17 8 beginning on or after July 1, 2001, the maximum amount of 17 9 property tax dollars which may be certified by a city for city 17 10 government purposes for taxes payable in the fiscal year 17 11 beginning July 1, 2000, shall be an amount equal to the sum of 17 12 the following, divided by three, and adjusted by the amounts 17 13 in paragraphs "b", "c", "d", and "e": 17 14 (1) The sum of the amount of property taxes levied for 17 15 city government purposes and the amount of property tax 17 16 replacement dollars received and the amount of local sales and 17 17 services tax revenues received as property tax relief 17 18 deposited in the city general fund all for the fiscal year 17 19 beginning July 1, 1997, times one and sixty-eight thousandths. 17 20 (2) The sum of the amount of property taxes levied for 17 21 city government purposes and the amount of property tax 17 22 replacement dollars received and the amount of local sales and 17 23 services tax revenues received as property tax relief 17 24 deposited in the city general fund all for the fiscal year 17 25 beginning July 1, 1998, times one and forty-seven thousandths. 17 26 (3) The sum of the amount of property taxes levied for 17 27 city government purposes and the amount of property tax 17 28 replacement dollars received and the amount of local sales and 17 29 services tax revenues received as property tax relief 17 30 deposited in the city general fund all for the fiscal year 17 31 beginning July 1, 1999, times one and three hundredths. 17 32 b. The amount in paragraph "a" shall be adjusted by 17 33 subtracting the amount of the ending fund balance differential 17 34 for city government purposes as provided in this paragraph. 17 35 The ending fund balance differential for city government 18 1 purposes is the difference between the city general fund's 18 2 ending balance for the fiscal year beginning July 1, 1999, and 18 3 the city general fund's ending balance for the fiscal year 18 4 beginning July 1, 1996, divided by three. 18 5 c. For purposes of this subsection, "city government 18 6 purposes" does not include taxes levied for deposit in the 18 7 debt service fund, trust and agency funds, capital 18 8 improvements reserve fund, the emergency fund, and any voted 18 9 levies under section 384.12. 18 10 d. Subtract the amount of property tax replacement dollars 18 11 received for the fiscal year beginning July 1, 2000, for 18 12 deposit in the general fund of the city. 18 13 e. Subtract the amount of local sales and services taxes 18 14 received for property tax relief for the fiscal year beginning 18 15 July 1, 2000, for deposit in the city general fund. 18 16 Sec. 17. NEW SECTION. 384.1B STATE PROPERTY TAX RELIEF. 18 17 It is the intent of the general assembly that the maximum 18 18 amount of property tax dollars which may be certified, as 18 19 calculated pursuant to section 384.1, shall be reduced by the 18 20 amount appropriated by the general assembly for property tax 18 21 relief first enacted for fiscal years beginning on or after 18 22 July 1, 2000. 18 23 Sec. 18. NEW SECTION. 384.12A AUTHORITY TO LEVY BEYOND 18 24 MAXIMUM PROPERTY TAX DOLLARS. 18 25 1. If a city has unusual circumstances creating a need for 18 26 additional property tax dollars for city government purposes 18 27 in excess of the amounts permitted under section 384.1, 18 28 subsection 3, the city council may certify additions to the 18 29 maximum amount of property tax dollars to be levied if the 18 30 proposition has been submitted at a special levy election and 18 31 received a favorable majority of the votes cast on the 18 32 proposition. However, a city may not proceed under this 18 33 section if the additional property tax dollars being sought 18 34 are to fund a general city purpose or an essential city 18 35 purpose for which general obligation bonds may be issued under 19 1 section 384.25 or 384.26. 19 2 2. Such special election is subject to the following: 19 3 a. The city council must give at least thirty days' notice 19 4 to the county commissioner of elections that the special 19 5 election is to be held. 19 6 b. The special election shall be conducted by the county 19 7 commissioner of elections in accordance with the law. 19 8 c. The proposition to be submitted shall be substantially 19 9 in the following form: 19 10 "Vote "yes" or "no" on the following: 19 11 Shall the city of _______ levy for an additional $_______ 19 12 each year for two years beginning next July 1 in excess of the 19 13 statutory limits otherwise applicable for the city general 19 14 fund?" 19 15 d. The canvass shall be held beginning at one p.m. on the 19 16 second day which is not a holiday following the special 19 17 election. 19 18 e. Notice of the proposed special election shall be 19 19 published at least twice in a newspaper as specified in 19 20 section 362.3 prior to the date of the special election. The 19 21 first notice shall appear as early as practicable after the 19 22 city council has decided to seek additional property tax 19 23 dollars. 19 24 Sec. 19. Section 384.12, subsection 20, Code 1999, is 19 25 amended by striking the subsection. 19 26 Sec. 20. Sections 331.425, 331.426, and 403.20, Code 19 27 1999, are repealed. 19 28 Sec. 21. APPLICABILITY DATE. This Act applies to the 19 29 fiscal year beginning July 1, 2001, and all subsequent fiscal 19 30 years. 19 31 EXPLANATION 19 32 This bill removes the property tax rate limitation on 19 33 cities and counties and substitutes a limitation on the 19 34 maximum amount of property tax dollars which may be certified 19 35 by a city or county. 20 1 The bill requires each city and county to compute a maximum 20 2 property tax dollars base based on averages of three fiscal 20 3 years' worth of tax askings by the city or county multiplied 20 4 by a growth factor, i.e., price index, for each of the three 20 5 years. Adjustments are made for ending fund balance 20 6 differentials between the three years, amount of property tax 20 7 replacement dollars received for the three years, and amount 20 8 of local sales and services taxes received for the three 20 9 years, if applicable. Computation of this base year for a 20 10 county does not include taxes levied for deposit in the mental 20 11 health fund, the debt service fund, and the cemetery fund, and 20 12 for a city does not include taxes levied for deposit in the 20 13 debt service fund, trust and agency funds, capital 20 14 improvements reserve fund, the emergency fund, and property 20 15 taxes collected from a voted supplemental levy. 20 16 The bill provides that the base year calculation shall be 20 17 the maximum property tax base for the fiscal year beginning 20 18 July 1, 200l, as adjusted by the growth factor. Each year, 20 19 property tax replacement dollars to be received and local 20 20 sales and services taxes to be received are indexed for 20 21 inflation so that the inflationary growth in that revenue can 20 22 be added to the maximum amount of property taxes for the 20 23 fiscal year. Property tax replacement dollars is defined to 20 24 mean revenues received from the utility delivery, generation, 20 25 and transmission taxes and the machinery and equipment 20 26 reimbursements to cities and counties. 20 27 The bill provides that a city or county that has not levied 20 28 at its maximum for a year may carry forward the unused taxing 20 29 authority from year to year in an amount not to exceed 25 20 30 percent of the budget for the year. The bill also provides 20 31 that taxes from new valuation be added in separately. 20 32 The bill allows a city or county to exceed its maximum tax 20 33 authority for two years at a time if approved by the voters at 20 34 a special election. The bill also allows the secondary road 20 35 fund levy limits to be exceeded if approved by the voters at a 21 1 special election. 21 2 The bill repeals the supplemental levy for counties, any 21 3 supplemental levies for cities that are not required to be 21 4 approved by a vote of the people, and the sections of the Code 21 5 that currently allow cities and counties to exceed their levy 21 6 rate limitations. 21 7 The bill applies to fiscal years beginning July 1, 2001, 21 8 and all subsequent fiscal years. 21 9 LSB 5663HC 78 21 10 sc/cls/14
Text: HSB00665 Text: HSB00667 Text: HSB00600 - HSB00699 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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