Text: HF02335 Text: HF02337 Text: HF02300 - HF02399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 425.17, subsection 2, paragraph a, Code
1 2 Supplement 2001, is amended to read as follows:
1 3 a. A person filing a claim for credit or reimbursement
1 4 under this division who has attained the age of sixty-five
1 5 years on or before December 31 of the base year, who is a
1 6 veteran with a service-connected disability on or before
1 7 December 31 of the base year, or who is totally disabled and
1 8 was totally disabled on or before December 31 of the base year
1 9 and is domiciled in this state at the time the claim is filed
1 10 or at the time of the person's death in the case of a claim
1 11 filed by the executor or administrator of the claimant's
1 12 estate.
1 13 Sec. 2. Section 425.17, Code Supplement 2001, is amended
1 14 by adding the following new subsection:
1 15 NEW SUBSECTION. 12. "Veteran with a service-connected
1 16 disability" means a person who is rated with a military
1 17 service-connected disability pursuant to 38 U.S.C. } 1101 et
1 18 seq.
1 19 Sec. 3. Section 425.23, Code 2001, is amended by adding
1 20 the following new subsection:
1 21 NEW SUBSECTION. 5. The amount of any claim for credit or
1 22 reimbursement filed under this division by a veteran with a
1 23 service-connected disability is equal to the veteran's
1 24 disability percentage rate times the actual credit or
1 25 reimbursement determined for the veteran pursuant to
1 26 subsection 2.
1 27 Sec. 4. APPLICABILITY DATE. This Act applies to claims
1 28 filed by veterans with service-connected disabilities for
1 29 credit for property taxes due, for credit for mobile home
1 30 taxes due, or reimbursement for rent constituting property
1 31 taxes paid for the years beginning on or after January 1,
1 32 2003.
1 33 EXPLANATION
1 34 This bill authorizes a military veteran with a service-
1 35 connected disability to apply for property tax relief in
2 1 addition to the homestead property tax credit. A military
2 2 veteran with a service-connected disability rated pursuant to
2 3 38 U.S.C. } 1101 et seq. is eligible for credit for property
2 4 taxes due, for credit for mobile home taxes due, or
2 5 reimbursement for rent constituting property taxes paid in
2 6 proportion to the veteran's service-connected disability
2 7 service percentage rate as determined by the United States
2 8 department of veterans affairs. If a veteran has a 10 percent
2 9 disability rating, the veteran is eligible for a credit or
2 10 reimbursement equal to 10 percent of the actual amount of
2 11 property taxes credit due or rent reimbursement determined
2 12 pursuant to the veteran's household income.
2 13 The bill applies to claims filed by eligible veterans for
2 14 credit for property taxes due, mobile home taxes due, or
2 15 reimbursement for rent constituting property taxes paid for
2 16 the years beginning on or after January 1, 2003.
2 17 LSB 5444HH 79
2 18 tj/pj/5
Text: HF02335 Text: HF02337 Text: HF02300 - HF02399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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