Senate
File
522
H-1724
Amend
the
amendment,
H-1716,
to
Senate
File
522,
as
1
passed
by
the
Senate,
as
follows:
2
1.
Page
7,
after
line
19
by
inserting:
3
<
Sec.
___.
Section
441.21,
subsection
8,
paragraph
4
b,
Code
2011,
is
amended
to
read
as
follows:
5
b.
Notwithstanding
paragraph
“a”
,
any
construction
6
or
installation
of
a
solar
energy
system
on
property
7
classified
as
agricultural,
residential,
commercial,
8
recreational,
or
industrial
property
shall
not
increase
9
the
actual,
assessed
,
and
taxable
values
of
the
10
property
for
five
full
assessment
years.
11
Sec.
___.
Section
441.21,
subsections
9
and
10,
12
Code
2011,
are
amended
to
read
as
follows:
13
9.
Not
later
than
November
1,
1979,
and
November
14
1
of
each
subsequent
year,
the
director
shall
certify
15
to
the
county
auditor
of
each
county
the
percentages
16
of
actual
value
at
which
residential
property,
17
agricultural
property,
commercial
property,
industrial
18
property,
recreational
property,
and
property
valued
19
by
the
department
of
revenue
pursuant
to
chapters
428
,
20
433
,
434
,
437
,
and
438
in
each
assessing
jurisdiction
21
in
the
county
shall
be
assessed
for
taxation.
The
22
county
auditor
shall
proceed
to
determine
the
assessed
23
values
of
agricultural
property,
residential
property,
24
commercial
property,
industrial
property,
recreational
25
property,
and
property
valued
by
the
department
of
26
revenue
pursuant
to
chapters
428
,
433
,
434
,
437
,
and
27
438
by
applying
such
percentages
to
the
current
actual
28
value
of
such
property,
as
reported
to
the
county
29
auditor
by
the
assessor,
and
the
assessed
values
30
so
determined
shall
be
the
taxable
values
of
such
31
properties
upon
which
the
levy
shall
be
made.
32
10.
The
percentage
of
actual
value
computed
by
33
the
director
for
agricultural
property,
residential
34
property,
commercial
property,
industrial
property
,
35
recreational
property,
and
property
valued
by
the
36
department
of
revenue
pursuant
to
chapters
428
,
433
,
37
434
,
437
,
and
438
and
used
to
determine
assessed
values
38
of
those
classes
of
property
does
not
constitute
a
rule
39
as
defined
in
section
17A.2,
subsection
11
.
40
Sec.
___.
Section
441.21,
Code
2011,
is
amended
by
41
adding
the
following
new
subsection:
42
NEW
SUBSECTION
.
13.
a.
(1)
For
valuations
43
established
for
the
assessment
year
beginning
January
44
1,
2012,
property
described
in
this
subsection
shall
45
be
valued
as
a
separate
class
of
property
called
46
recreational
property
and
shall
be
assessed
at
ninety
47
percent
of
its
actual
value.
48
(2)
For
valuations
established
for
the
assessment
49
year
beginning
January
1,
2013,
through
valuations
50
-1-
H1716.3171
(1)
84
md/sc
1/
2
#1.
established
for
the
assessment
year
beginning
January
1
1,
2015,
recreational
property
shall
be
valued
as
a
2
separate
class
of
property
and
shall
be
assessed
at
3
a
percentage
of
actual
value
equal
to
the
percentage
4
of
actual
value
that
the
recreational
property
was
5
assessed
in
the
previous
assessment
year
minus
ten
6
percentage
points.
7
(3)
For
valuations
established
for
the
assessment
8
year
beginning
January
1,
2016,
and
each
assessment
9
year
thereafter,
recreational
property
shall
be
valued
10
as
a
separate
class
of
property
and
shall
be
assessed
11
at
fifty
percent
of
its
actual
value.
12
b.
Recreational
property
is
subject
to
reassessment
13
by
the
assessor
and
is
subject
to
the
same
equalization
14
percentage
amount
determined
by
the
director
of
revenue
15
pursuant
to
section
441.49
as
is
ordered
for
commercial
16
property.
17
c.
For
purposes
of
this
subsection,
“recreational
18
property”
means
a
golf
course,
downhill
skiing
area,
19
campground,
amusement
park,
or
water
theme
park,
if
20
such
property
is
operated
as
a
commercial
enterprise
21
and
otherwise
subject
to
taxation.
>
22
2.
Page
23,
line
6,
after
<
limitations,
>
by
23
inserting
<
creating
a
recreational
class
of
property,
>
24
3.
By
renumbering
as
necessary.
25
______________________________
THOMAS
of
Clayton
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H1716.3171
(1)
84
md/sc
2/
2
#2.
#3.