Text: HSB00160 Text: HSB00162 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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1 1 Section 1. NEW SECTION. 444.31 PROPERTY TAX LIMITATIONS
1 2 FOR 2002-2003 AND 2003-2004 FISCAL YEARS.
1 3 1. COUNTY LIMITATION. The maximum amount of property tax
1 4 dollars which may be certified by a county for taxes payable
1 5 in the fiscal year beginning July 1, 2002, shall not exceed
1 6 the amount of property tax dollars certified by the county for
1 7 taxes payable in the fiscal year beginning July 1, 2001, and
1 8 the maximum amount of property tax dollars which may be
1 9 certified by a county for taxes payable in the fiscal year
1 10 beginning July 1, 2003, shall not exceed the amount of
1 11 property tax dollars certified by the county for taxes payable
1 12 in the fiscal year beginning July 1, 2002, for each of the
1 13 levies for the following, except for the levies on the
1 14 increase in taxable valuation due to new construction,
1 15 additions or improvements to existing structures, remodeling
1 16 of existing structures for which a building permit is
1 17 required, annexation, and phasing out of tax exemptions, and
1 18 on the increase in valuation of taxable property as a result
1 19 of a comprehensive revaluation by a private appraiser under a
1 20 contract entered into prior to January 1, 2001, or as a result
1 21 of a comprehensive revaluation directed or authorized by the
1 22 conference board prior to January 1, 2001, with documentation
1 23 of the contract, authorization, or directive on the
1 24 revaluation provided to the director of revenue and finance,
1 25 if the levies are equal to or less than the levies for the
1 26 previous year, levies on that portion of the taxable property
1 27 located in an urban renewal project the tax revenues from
1 28 which are no longer divided as provided in section 403.19,
1 29 subsection 2, or as otherwise provided in this section:
1 30 a. General county services under section 331.422,
1 31 subsection 1.
1 32 b. Rural county services under section 331.422, subsection
1 33 2.
1 34 c. Other taxes under section 331.422, subsection 4.
1 35 2. CITY LIMITATION. The maximum amount in property tax
2 1 dollars which may be certified by a city for taxes payable in
2 2 the fiscal year beginning July 1, 2002, shall not exceed the
2 3 amount in property tax dollars certified by the city for taxes
2 4 payable in the fiscal year beginning July 1, 2001, and the
2 5 maximum amount of property tax dollars which may be certified
2 6 by a city for taxes payable in the fiscal year beginning July
2 7 1, 2003, shall not exceed the amount of property tax dollars
2 8 certified by the city for taxes payable in the fiscal year
2 9 beginning July 1, 2002, for each of the levies for the
2 10 following, except for the levies on the increase in taxable
2 11 valuation due to new construction, additions or improvements
2 12 to existing structures, remodeling of existing structures for
2 13 which a building permit is required, annexation, and phasing
2 14 out of tax exemptions, and on the increase in valuation of
2 15 taxable property as a result of a comprehensive revaluation by
2 16 a private appraiser under a contract entered into prior to
2 17 January 1, 2001, or as a result of a comprehensive revaluation
2 18 directed or authorized by the conference board prior to
2 19 January 1, 2001, with documentation of the contract,
2 20 authorization, or directive on the revaluation provided to the
2 21 director of revenue and finance, if the levies are equal to or
2 22 less than the levies for the previous year, levies on that
2 23 portion of the taxable property located in an urban renewal
2 24 project the tax revenues from which are no longer divided as
2 25 provided in section 403.19, subsection 2, or as otherwise
2 26 provided in this section:
2 27 a. City government purposes under section 384.1.
2 28 b. Capital improvements reserve fund under section 384.7.
2 29 c. Emergency fund purposes under section 384.8.
2 30 d. Other city government purposes under section 384.12.
2 31 3. EXCEPTIONS. The limitations provided in subsections 1
2 32 and 2 do not apply to the levies made for the following:
2 33 a. Debt service to be deposited into the debt service fund
2 34 pursuant to section 331.430 or section 384.4.
2 35 b. Taxes approved by a vote of the people which are
3 1 payable during the fiscal year beginning July 1, 2002, or July
3 2 1, 2003.
3 3 c. Hospitals pursuant to chapters 37, 347, and 347A.
3 4 d. Unusual need for additional moneys to finance existing
3 5 programs which would provide substantial benefit to city or
3 6 county residents or compelling need to finance new programs
3 7 which would provide substantial benefit to city or county
3 8 residents. The increase in taxes levied under this exception
3 9 for the fiscal year beginning July 1, 2002, is limited to no
3 10 more than the product of the total tax dollars levied in the
3 11 fiscal year beginning July 1, 2001, and the percent change in
3 12 the price index for government purchases by type for state and
3 13 local governments computed for calendar year 2001. The
3 14 increase in taxes levied under this exception for the fiscal
3 15 year beginning July 1, 2003, is limited to no more than the
3 16 product of the total tax dollars levied in the fiscal year
3 17 beginning July 1, 2002, and the percent change in the price
3 18 index for government purchases by type for state and local
3 19 governments computed for calendar year 2002. The price index
3 20 used shall be the state and local government chain-type price
3 21 index used in the quantity and price indexes for gross
3 22 domestic product as published by the United States department
3 23 of commerce. For purposes of this paragraph, tax dollars
3 24 levied in the fiscal years beginning July 1, 2001, and July 1,
3 25 2002, shall not include funds levied for the purposes set out
3 26 in paragraphs "a", "b", and "c".
3 27 Application of this exception shall require an original
3 28 publication of the budget and a public hearing and a second
3 29 publication and a second hearing both in the manner and form
3 30 prescribed by the director of the department of management,
3 31 notwithstanding the provisions of sections 331.434, 362.3, and
3 32 384.16. The publications and hearings prescribed in this
3 33 paragraph shall be held and the budget certified no later than
3 34 March 15. The taxes levied for counties and cities whose
3 35 budgets are certified after March 15, 2002, are limited as
4 1 provided in section 331.434, subsection 7, and section 384.16,
4 2 subsection 6.
4 3 4. APPEAL PROCEDURES. In lieu of the procedures in
4 4 sections 24.48 and 331.426, which procedures do not apply for
4 5 taxes payable in the fiscal years beginning July 1, 2002, and
4 6 July 1, 2003, if a city or county needs to raise property tax
4 7 dollars from a tax levy in excess of the limitations imposed
4 8 by subsection 1 or 2, the following procedures apply:
4 9 a. Not later than March 1, and after the publication and
4 10 public hearing on the budget in the manner and form prescribed
4 11 by the director of the department of management,
4 12 notwithstanding sections 331.434, 362.3, and 384.16, the city
4 13 or county shall petition the state appeal board for approval
4 14 of a property tax increase in excess of the increase provided
4 15 for in subsection 3, paragraph "d", on forms furnished by the
4 16 director of the department of management. Applications
4 17 received after March 1 shall be automatically ineligible for
4 18 consideration by the board.
4 19 b. Additional costs incurred by the city or county due to
4 20 any of the following circumstances shall be the basis for
4 21 justifying the excess in property tax dollars:
4 22 (1) Natural disaster or other life-threatening
4 23 emergencies.
4 24 (2) Unusual need for additional moneys to finance existing
4 25 programs which would provide substantial benefit to city or
4 26 county residents or compelling need to finance new programs
4 27 which would provide substantial benefit to city or county
4 28 residents.
4 29 (3) Need for additional moneys for health care, treatment,
4 30 and facilities, including mental health and mental retardation
4 31 care and treatment pursuant to section 331.424, subsection 1,
4 32 paragraphs "a" and "b".
4 33 (4) Judgments, settlements, and related costs arising out
4 34 of civil claims against the city or county and its officers,
4 35 employees, and agents, as defined in chapter 670.
5 1 c. The state appeal board shall approve, disapprove, or
5 2 reduce the amount of excess property tax dollars requested.
5 3 The board shall take into account the intent of this section
5 4 to provide property tax relief. The decision of the board
5 5 shall be rendered at a regular or special meeting of the board
5 6 within twenty days of the board's receipt of an appeal.
5 7 d. Within seven days of receipt of the decision of the
5 8 state appeal board, the county or city shall adopt and certify
5 9 its budget under section 331.434 or 384.16, which budgets may
5 10 be protested as provided in section 331.436 or 384.19. The
5 11 budget shall not contain an amount of property tax dollars in
5 12 excess of the amount approved by the state appeal board.
5 13 5. COUNTY AUDITOR ADJUSTMENT. In addition to the
5 14 requirement of the county auditor in section 444.3 to
5 15 establish a rate of tax which does not exceed the rate
5 16 authorized by law, the county auditor shall also adjust the
5 17 rate if the amount of property tax dollars to be raised is in
5 18 excess of the amount specified in subsection 1 or 2, as may be
5 19 adjusted pursuant to subsection 4.
5 20 Sec. 2. NEW SECTION. 444.32 PROPERTY TAX LEVY
5 21 LIMITATIONS NOT AFFECTED.
5 22 Section 444.31 shall not be construed as removing or
5 23 otherwise affecting the property tax limitations otherwise
5 24 provided by law for any tax levy of the political subdivision,
5 25 except that, upon an appeal from the political subdivision,
5 26 the state appeal board may approve a tax levy consistent with
5 27 the provisions of section 24.48 or 331.426.
5 28 Sec. 3. NEW SECTION. 444.33 SECTIONS VOID.
5 29 Sections 24.48 and 331.426 are void for the fiscal years
5 30 beginning July 1, 2002, and July 1, 2003.
5 31 EXPLANATION
5 32 This bill limits, for FY 2002-2003 and FY 2003-2004, the
5 33 maximum dollar amounts of property tax levies by cities and
5 34 counties to the dollar amounts of the property taxes levied by
5 35 the cities and counties in FY 2001-2002 and FY 2002-2003, with
6 1 certain exceptions. In addition, current property tax rate
6 2 limits still apply. The following are exceptions to the
6 3 limitations: levies on the increase in taxable valuation due
6 4 to new construction or improvements, annexation, or phasing
6 5 out of tax exemptions, or due to a comprehensive revaluation
6 6 authorized before calendar year 2001, if equal to or less than
6 7 the previous year's levies; levies for discontinued tax
6 8 increment financing areas; other levies for debt service;
6 9 taxes approved by a vote of the people which are payable
6 10 during FY 2002-2003 or FY 2003-2004; certain levies for
6 11 hospitals; and, only after publication and public hearings,
6 12 tax levies for moneys to permit, in cases of unusual need,
6 13 additional financing of existing programs providing a
6 14 substantial benefit or to permit, in cases of compelling need,
6 15 financing of new programs providing a substantial benefit. If
6 16 a petition is filed by March 1 and approved by the state
6 17 appeal board, the limitations may be exceeded for expenditures
6 18 relating to any of the following: natural disaster or other
6 19 life-threatening emergencies; unusual need for additional
6 20 financing of existing programs providing a substantial
6 21 benefit, or compelling need for financing of new programs
6 22 providing a substantial benefit; need for additional financing
6 23 for certain health care, treatment, and facilities; and civil
6 24 tort claims.
6 25 LSB 2395YC 79
6 26 sc/gg/8
Text: HSB00160 Text: HSB00162 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
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