House File 2221 H-8068 Amend House File 2221 as follows: 1 1. By striking everything after the enacting clause 2 and inserting: 3 < Section 1. Section 441.21, Code Supplement 2011, 4 is amended by adding the following new subsection: 5 NEW SUBSECTION . 13. a. Beginning with valuations 6 established on or after January 1, 2013, as used in 7 this section, “residential property” includes that 8 portion of a building or structure situated on the 9 stories above the ground floor that is used for human 10 habitation and a proportionate share of the land upon 11 which the building or structure is situated, even if 12 the use for human habitation is not the primary use 13 of the building or structure, if all of the following 14 apply: 15 (1) The building or structure consists of three or 16 fewer stories above grade. 17 (2) The ground floor of the building or structure 18 is used for commercial purposes and not for human 19 habitation except for providing access to stories above 20 the ground floor. 21 (3) The stories above the ground floor contain in 22 the aggregate two or fewer dwelling units. 23 b. Accordingly, the assessor may assign more than 24 one classification to a parcel of property satisfying 25 the requirements of this subsection. In no case, 26 however, shall a hotel, motel, inn, or other building 27 where rooms are usually rented for less than one 28 month, a nursing home, or a rest home be classified as 29 residential property under this subsection. Property 30 described in this subsection and located in an urban 31 renewal area for which an ordinance providing for a 32 division of revenue was adopted before July 1, 2012, 33 and is in effect on the date of the assessment shall 34 not be classified as residential property under this 35 subsection. 36 c. “Dwelling unit” means an apartment, group of 37 rooms, or single room which is occupied as separate 38 living quarters or, if vacant, is intended for 39 occupancy as separate living quarters, in which a 40 tenant can live and sleep separately from any other 41 persons in the building. > 42 ______________________________ HORBACH of Tama -1- HF2221.4362 (2) 84 md/sc 1/ 1 #1.