Text: SF00194 Text: SF00196 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 425.17, subsection 2, unnumbered 1 2 paragraph 2, Code 2003, is amended to read as follows: 1 3 "Claimant" under paragraph "a" or "b" includes a vendee in 1 4 possession under a contract for deed and may include one or 1 5 more joint tenants or tenants in common. In the case of a 1 6 claim for rent constituting property taxes paid, the claimant 1 7 shall have rented the property during any part of the base 1 8 year. In the case of a claim for property taxes due, the 1 9 claimant shall have occupied the property during any part of 1 10 the fiscal year beginning July 1 of the base year. If a 1 11 homestead is rented by a husband and wife either of whom 1 12 qualifies as a claimant, the spouse that qualifies may file a 1 13 claim based upon that spouse's income and rent constituting 1 14 property taxes paid. If a homestead is occupied by two or 1 15 more persons, and more than one person is able to qualify as a 1 16 claimant, the persons may each file a claim based upon each 1 17 person's income and rent constituting property taxes paid or 1 18 property taxes due. 1 19 Sec. 2. Section 425.17, subsections 5, 6, and 9, Code 1 20 2003, are amended to read as follows: 1 21 5. "Household" means: 1 22 a. In the case of a claim for credit, a claimant and the 1 23 claimant's spouse if living with the claimant at any time 1 24 during the base year. "Living with" refers to domicile and 1 25 does not include a temporary visit. 1 26 b. In the case of a claim for reimbursement, the claimant. 1 27 6. "Household income" means: 1 28 a. In the case of a claim for credit, all income of the 1 29 claimant and the claimant's spouse in a household and actual 1 30 monetary contributions received from any other person living 1 31 with the claimant during their respective twelve-month income 1 32 tax accounting periods ending with or during the base year. 1 33 b. In the case of a claim for reimbursement, all income of 1 34 the claimant and actual monetary contributions received from 1 35 any other person living with the claimant during their 2 1 respective twelve-month income tax accounting periods ending 2 2 with or during the base year. 2 3 9. "Rent constituting property taxes paid" means twenty- 2 4 three percent of the gross rent actually paid in cash or its 2 5 equivalent during the base year by the claimantor the2 6claimant's householdsolely for the right of occupancy of 2 7theirthe claimant's homestead in the base year, and which 2 8 rent constitutes the basis, in the succeeding year, of a claim 2 9 for reimbursement under this division by the claimant. In the 2 10 case where the claimant's spouse lives with the claimant in 2 11 the homestead during the base year, the amount of gross rent 2 12 actually paid by each equals the percent that the household 2 13 income of each is to the total household income of both unless 2 14 otherwise established to the contrary. If the claimant's 2 15 spouse does not live with the claimant during the entire base 2 16 year, the gross rent and household income of each shall be 2 17 prorated under rules of the director of revenue and finance. 2 18 Sec. 3. APPLICABILITY DATE. This Act applies to claims 2 19 for reimbursement for rent constituting property taxes paid 2 20 which are filed on or after January 1, 2004. 2 21 EXPLANATION 2 22 Under present law, people 65 or older or disabled and with 2 23 incomes of less than a set amount may claim a reimbursement 2 24 for rent constituting property taxes paid. If two or more 2 25 persons occupying a single dwelling qualify for reimbursement, 2 26 each person may file a claim based upon each person's income 2 27 and rent paid. However, a husband and wife are generally 2 28 treated as one household and thus may file only one claim and 2 29 must combine their incomes to determine eligibility. 2 30 This bill provides that the homestead only includes the 2 31 claimant, i.e., husband or wife who qualifies, and specifies 2 32 that the qualifying spouse may file a claim based upon the 2 33 qualifying spouse's income and rent paid. 2 34 The bill applies to claims for reimbursement filed on or 2 35 after January 1, 2004. 3 1 LSB 1433SS 80 3 2 mg/pj/5
Text: SF00194 Text: SF00196 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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