Amend House File 2221 as follows:
   1.  By striking everything after the enacting clause and inserting: 
   Section 1.  Section 441.21, Code Supplement 2011, is amended by adding the following new subsection:
   NEW SUBSECTION.  13.
  a.  Beginning with valuations established on or after January 1, 2013, as used in this section, “residential property” includes that portion of a building or structure situated on the stories above the ground floor that is used for human habitation and a proportionate share of the land upon which the building or structure is situated, even if the use for human habitation is not the primary use of the building or structure, if all of the following apply:
   (1)  The building or structure consists of three or fewer stories above grade.
   (2)  The ground floor of the building or structure is used for commercial purposes and not for human habitation except for providing access to stories above the ground floor.
   (3)  The stories above the ground floor contain in the aggregate two or fewer dwelling units.
   b.  Accordingly, the assessor may assign more than one classification to a parcel of property satisfying the requirements of this subsection. In no case, however, shall a hotel, motel, inn, or other building where rooms are usually rented for less than one month, a nursing home, or a rest home be classified as residential property under this subsection. Property described in this subsection and located in an urban renewal area for which an ordinance providing for a division of revenue was adopted before July 1, 2012, and is in effect on the date of the assessment shall not be classified as residential property under this subsection.
   c.  “Dwelling unit” means an apartment, group of rooms, or single room which is occupied as separate living quarters or, if vacant, is intended for occupancy as separate living quarters, in which a tenant can live and sleep separately from any other persons in the building.>

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HORBACH of Tama