House Amendment to Senate File 522 S-3336 Amend Senate File 522, as passed by the Senate, as 1 follows: 2 1. By striking everything after the enacting clause 3 and inserting: 4 < DIVISION I 5 EDUCATION FINANCE 6 Section 1. Section 257.1, subsection 2, paragraph 7 b, Code 2011, is amended by striking the paragraph and 8 inserting in lieu thereof the following: 9 b. (1) The regular program foundation base per 10 pupil is the following: 11 (a) For the budget year commencing July 1, 2011, 12 the regular program foundation base per pupil is 13 eighty-seven and five-tenths percent of the regular 14 program state cost per pupil. 15 (b) For the budget year commencing July 1, 2012, 16 the regular program foundation base per pupil is 17 eighty-nine and twenty-eight hundredths percent of the 18 regular program state cost per pupil. 19 (c) For the budget year commencing July 1, 2013, 20 the regular program foundation base per pupil is 21 ninety-one and six hundredths percent of the regular 22 program state cost per pupil. 23 (d) For the budget year commencing July 1, 2014, 24 the regular program foundation base per pupil is 25 ninety-two and eighty-four hundredths percent of the 26 regular program state cost per pupil. 27 (e) For the budget year commencing July 1, 2015, 28 the regular program foundation base per pupil is 29 ninety-four and sixty-two hundredths percent of the 30 regular program state cost per pupil. 31 (f) For the budget year commencing July 1, 2016, 32 the regular program foundation base per pupil is 33 ninety-six and forty hundredths percent of the regular 34 program state cost per pupil. 35 (g) For the budget year commencing July 1, 2017, 36 the regular program foundation base per pupil is 37 ninety-eight and eighteen hundredths percent of the 38 regular program state cost per pupil. 39 (h) For the budget year commencing July 1, 2018, 40 and succeeding budget years, the regular program 41 foundation base per pupil is one hundred percent of the 42 regular program state cost per pupil. 43 (2) For each budget year, the special education 44 support services foundation base is seventy-nine 45 percent of the special education support services state 46 cost per pupil. The combined foundation base is the 47 sum of the regular program foundation base, the special 48 education support services foundation base, the total 49 teacher salary supplement district cost, the total 50 -1- SF522.3208 (3) 84 mb 1/ 26 #1.

professional development supplement district cost, the 1 total early intervention supplement district cost, the 2 total area education agency teacher salary supplement 3 district cost, and the total area education agency 4 professional development supplement district cost. 5 DIVISION II 6 PROPERTY ASSESSMENT LIMITATIONS 7 Sec. 2. Section 441.21, subsection 4, Code 2011, is 8 amended to read as follows: 9 4. For valuations established as of January 10 1, 1979, the percentage of actual value at which 11 agricultural and residential property shall be assessed 12 shall be the quotient of the dividend and divisor as 13 defined in this section . The dividend for each class 14 of property shall be the dividend as determined for 15 each class of property for valuations established as 16 of January 1, 1978, adjusted by the product obtained 17 by multiplying the percentage determined for that year 18 by the amount of any additions or deletions to actual 19 value, excluding those resulting from the revaluation 20 of existing properties, as reported by the assessors 21 on the abstracts of assessment for 1978, plus six 22 percent of the amount so determined. However, if the 23 difference between the dividend so determined for 24 either class of property and the dividend for that 25 class of property for valuations established as of 26 January 1, 1978, adjusted by the product obtained by 27 multiplying the percentage determined for that year 28 by the amount of any additions or deletions to actual 29 value, excluding those resulting from the revaluation 30 of existing properties, as reported by the assessors 31 on the abstracts of assessment for 1978, is less than 32 six percent, the 1979 dividend for the other class of 33 property shall be the dividend as determined for that 34 class of property for valuations established as of 35 January 1, 1978, adjusted by the product obtained by 36 multiplying the percentage determined for that year 37 by the amount of any additions or deletions to actual 38 value, excluding those resulting from the revaluation 39 of existing properties, as reported by the assessors on 40 the abstracts of assessment for 1978, plus a percentage 41 of the amount so determined which is equal to the 42 percentage by which the dividend as determined for the 43 other class of property for valuations established as 44 of January 1, 1978, adjusted by the product obtained 45 by multiplying the percentage determined for that year 46 by the amount of any additions or deletions to actual 47 value, excluding those resulting from the revaluation 48 of existing properties, as reported by the assessors 49 on the abstracts of assessment for 1978, is increased 50 -2- SF522.3208 (3) 84 mb 2/ 26

in arriving at the 1979 dividend for the other class 1 of property. The divisor for each class of property 2 shall be the total actual value of all such property 3 in the state in the preceding year, as reported by the 4 assessors on the abstracts of assessment submitted 5 for 1978, plus the amount of value added to said 6 total actual value by the revaluation of existing 7 properties in 1979 as equalized by the director of 8 revenue pursuant to section 441.49 . The director shall 9 utilize information reported on abstracts of assessment 10 submitted pursuant to section 441.45 in determining 11 such percentage. For valuations established as of 12 January 1, 1980, and each assessment year thereafter 13 beginning before January 1, 2012 , the percentage of 14 actual value as equalized by the director of revenue 15 as provided in section 441.49 at which agricultural 16 and residential property shall be assessed shall be 17 calculated in accordance with the methods provided 18 herein including the limitation of increases in 19 agricultural and residential assessed values to the 20 percentage increase of the other class of property if 21 the other class increases less than the allowable limit 22 adjusted to include the applicable and current values 23 as equalized by the director of revenue, except that 24 any references to six percent in this subsection shall 25 be four percent. For valuations established as of 26 January 1, 2012, and each assessment year thereafter, 27 the percentage of actual value as equalized by the 28 director of revenue as provided in section 441.49 at 29 which agricultural and residential property shall be 30 assessed shall be calculated in accordance with the 31 methods provided herein including the limitation of 32 increases in agricultural and residential assessed 33 values to the percentage increase of the other class 34 of property if the other class increases less than the 35 allowable limit adjusted to include the applicable and 36 current values as equalized by the director of revenue, 37 except that any references to six percent in this 38 subsection shall be two percent. 39 Sec. 3. Section 441.21, subsection 5, Code 2011, is 40 amended to read as follows: 41 5. a. For valuations established as of January 42 1, 1979, commercial property and industrial property, 43 excluding properties referred to in section 427A.1, 44 subsection 8 , shall be assessed as a percentage of 45 the actual value of each class of property. The 46 percentage shall be determined for each class of 47 property by the director of revenue for the state in 48 accordance with the provisions of this section . For 49 valuations established as of January 1, 1979, the 50 -3- SF522.3208 (3) 84 mb 3/ 26

percentage shall be the quotient of the dividend and 1 divisor as defined in this section . The dividend 2 for each class of property shall be the total actual 3 valuation for each class of property established for 4 1978, plus six percent of the amount so determined. 5 The divisor for each class of property shall be the 6 valuation for each class of property established for 7 1978, as reported by the assessors on the abstracts 8 of assessment for 1978, plus the amount of value 9 added to the total actual value by the revaluation 10 of existing properties in 1979 as equalized by the 11 director of revenue pursuant to section 441.49 . For 12 valuations established as of January 1, 1979, property 13 valued by the department of revenue pursuant to 14 chapters 428 , 433 , 437 , and 438 shall be considered 15 as one class of property and shall be assessed as a 16 percentage of its actual value. The percentage shall 17 be determined by the director of revenue in accordance 18 with the provisions of this section . For valuations 19 established as of January 1, 1979, the percentage 20 shall be the quotient of the dividend and divisor as 21 defined in this section . The dividend shall be the 22 total actual valuation established for 1978 by the 23 department of revenue, plus ten percent of the amount 24 so determined. The divisor for property valued by 25 the department of revenue pursuant to chapters 428 , 26 433 , 437 , and 438 shall be the valuation established 27 for 1978, plus the amount of value added to the total 28 actual value by the revaluation of the property by 29 the department of revenue as of January 1, 1979. 30 For valuations established as of January 1, 1980, 31 commercial property and industrial property, excluding 32 properties referred to in section 427A.1, subsection 33 8 , shall be assessed at a percentage of the actual 34 value of each class of property. The percentage 35 shall be determined for each class of property by 36 the director of revenue for the state in accordance 37 with the provisions of this section . For valuations 38 established as of January 1, 1980, the percentage 39 shall be the quotient of the dividend and divisor as 40 defined in this section . The dividend for each class 41 of property shall be the dividend as determined for 42 each class of property for valuations established as 43 of January 1, 1979, adjusted by the product obtained 44 by multiplying the percentage determined for that year 45 by the amount of any additions or deletions to actual 46 value, excluding those resulting from the revaluation 47 of existing properties, as reported by the assessors 48 on the abstracts of assessment for 1979, plus four 49 percent of the amount so determined. The divisor 50 -4- SF522.3208 (3) 84 mb 4/ 26

for each class of property shall be the total actual 1 value of all such property in 1979, as equalized by 2 the director of revenue pursuant to section 441.49 , 3 plus the amount of value added to the total actual 4 value by the revaluation of existing properties in 5 1980. The director shall utilize information reported 6 on the abstracts of assessment submitted pursuant 7 to section 441.45 in determining such percentage. 8 For valuations established as of January 1, 1980, 9 property valued by the department of revenue pursuant 10 to chapters 428 , 433 , 437 , and 438 shall be assessed 11 at a percentage of its actual value. The percentage 12 shall be determined by the director of revenue in 13 accordance with the provisions of this section . For 14 valuations established as of January 1, 1980, the 15 percentage shall be the quotient of the dividend and 16 divisor as defined in this section . The dividend shall 17 be the total actual valuation established for 1979 by 18 the department of revenue, plus eight percent of the 19 amount so determined. The divisor for property valued 20 by the department of revenue pursuant to chapters 428 , 21 433 , 437 , and 438 shall be the valuation established 22 for 1979, plus the amount of value added to the total 23 actual value by the revaluation of the property by 24 the department of revenue as of January 1, 1980. For 25 valuations established as of January 1, 1981, and 26 each year thereafter, the percentage of actual value 27 as equalized by the director of revenue as provided 28 in section 441.49 at which commercial property and 29 industrial property, excluding properties referred to 30 in section 427A.1, subsection 8 , shall be assessed 31 shall be calculated in accordance with the methods 32 provided herein, except that any references to six 33 percent in this subsection shall be four percent. For 34 valuations established as of January 1, 1981, and 35 each year thereafter, the percentage of actual value 36 at which property valued by the department of revenue 37 pursuant to chapters 428 , 433 , 437 , and 438 shall be 38 assessed shall be calculated in accordance with the 39 methods provided herein, except that any references 40 to ten percent in this subsection shall be eight 41 percent. Beginning with valuations established as of 42 January 1, 1979, and each assessment year thereafter 43 beginning before January 1, 2012 , property valued 44 by the department of revenue pursuant to chapter 434 45 shall also be assessed at a percentage of its actual 46 value which percentage shall be equal to the percentage 47 determined by the director of revenue for commercial 48 property, industrial property, or property valued by 49 the department of revenue pursuant to chapters 428 , 50 -5- SF522.3208 (3) 84 mb 5/ 26

433 , 437 , and 438 , whichever is lowest. Beginning 1 with valuations established as of January 1, 2012, 2 but before January 1, 2016, property valued by the 3 department of revenue pursuant to chapter 434 that 4 is not new railway property shall be assessed at a 5 percentage of its actual value equal to the percentage 6 of actual value at which commercial property that 7 is not new commercial property is assessed for the 8 same assessment year. For valuations established 9 on or after January 1, 2012, but before January 1, 10 2016, property valued by the department of revenue 11 pursuant to chapter 434 that is new railway property 12 shall be assessed at a percentage of its actual value 13 equal to the percentage of actual value at which 14 commercial property that is new commercial property, 15 as defined in paragraph “c” , is assessed for the same 16 assessment year. For purposes of this section, “new 17 railway property” means that portion of the actual 18 value of property assessed by the director of revenue 19 under chapter 434 in excess of one hundred fifty 20 percent of such property’s value for the assessment 21 year beginning January 1, 2011, attributable to new 22 construction, renovation, or rehabilitation of the 23 property occurring on or after the effective date of 24 this division of this Act. “New railway property” shall 25 be considered a subclassification of property assessed 26 by the director of revenue under chapter 434 for the 27 assessment years beginning on or after January 1, 2012, 28 but before January 1, 2016. For valuations established 29 on or after January 1, 2016, property valued by the 30 department of revenue pursuant to chapter 434 shall 31 be assessed at a percentage of its actual value equal 32 to the percentage of actual value at which commercial 33 property is assessed for the same assessment year. 34 b. For valuations established on or after January 35 1, 2012, commercial property that is not new commercial 36 property as defined in paragraph “c” , excluding 37 properties referred to in section 427A.1, subsection 8 , 38 shall be assessed as a percentage of the actual value, 39 as determined in this paragraph. 40 (1) For valuations established for the assessment 41 year beginning January 1, 2012, the percentage of 42 actual value as equalized by the director of revenue as 43 provided in section 441.49 at which commercial property 44 that is not new commercial property shall be assessed 45 shall be ninety-two percent. 46 (2) For valuations established for the assessment 47 year beginning January 1, 2013, the percentage of 48 actual value as equalized by the director of revenue as 49 provided in section 441.49 at which commercial property 50 -6- SF522.3208 (3) 84 mb 6/ 26

that is not new commercial property shall be assessed 1 shall be eighty-four percent. 2 (3) For valuations established for the assessment 3 year beginning January 1, 2014, the percentage of 4 actual value as equalized by the director of revenue as 5 provided in section 441.49 at which commercial property 6 that is not new commercial property shall be assessed 7 shall be seventy-six percent. 8 (4) For valuations established for the assessment 9 year beginning January 1, 2015, the percentage of 10 actual value as equalized by the director of revenue as 11 provided in section 441.49 at which commercial property 12 that is not new commercial property shall be assessed 13 shall be sixty-eight percent. 14 c. (1) For valuations established on or after 15 January 1, 2012, but before January 1, 2016, new 16 commercial property, excluding properties referred to 17 in section 427A.1, subsection 8, shall be assessed as a 18 percentage of the actual value, as determined in this 19 paragraph “c” . 20 (2) For valuations established for assessment years 21 beginning on or after January 1, 2012, but before 22 January 1, 2016, the percentage of actual value as 23 equalized by the director of revenue as provided in 24 section 441.49 at which commercial property that is new 25 commercial property shall be assessed shall be sixty 26 percent. 27 (3) For purposes of this section, “new commercial 28 property” means that portion of the actual value of 29 property in excess of one hundred fifty percent of such 30 property’s value for the assessment year beginning 31 January 1, 2011, attributable to new construction, 32 renovation, or rehabilitation of the property occurring 33 on or after the effective date of this division of 34 this Act, and but for this paragraph would be assessed 35 under paragraph “b” . “New commercial property” shall be 36 considered a subclassification of commercial property 37 for the assessment years beginning on or after January 38 1, 2012, but before January 1, 2016. 39 d. (1) For valuations established on or after 40 January 1, 2016, commercial property, excluding 41 properties referred to in section 427A.1, subsection 8, 42 shall be assessed as a percentage of the actual value 43 as determined in this paragraph “d” . 44 (2) For valuations established for the assessment 45 year beginning January 1, 2016, and each assessment 46 year thereafter, the percentage of actual value as 47 equalized by the director of revenue as provided in 48 section 441.49 at which commercial property shall be 49 assessed shall be sixty percent. 50 -7- SF522.3208 (3) 84 mb 7/ 26

e. For valuations established on or after January 1 1, 2012, industrial property that is not new industrial 2 property as defined in paragraph “f” , excluding 3 properties referred to in section 427A.1, subsection 8, 4 shall be assessed as a percentage of the actual value, 5 as determined in this paragraph. 6 (1) For valuations established for the assessment 7 year beginning January 1, 2012, the percentage of 8 actual value as equalized by the director of revenue as 9 provided in section 441.49 at which industrial property 10 that is not new industrial property, shall be assessed 11 shall be ninety-two percent. 12 (2) For valuations established for the assessment 13 year beginning January 1, 2013, the percentage of 14 actual value as equalized by the director of revenue as 15 provided in section 441.49 at which industrial property 16 that is not new industrial property shall be assessed 17 shall be eighty-four percent. 18 (3) For valuations established for the assessment 19 year beginning January 1, 2014, the percentage of 20 actual value as equalized by the director of revenue as 21 provided in section 441.49 at which industrial property 22 that is not new industrial property shall be assessed 23 shall be seventy-six percent. 24 (4) For valuations established for the assessment 25 year beginning January 1, 2015, the percentage of 26 actual value as equalized by the director of revenue as 27 provided in section 441.49 at which industrial property 28 that is not new industrial property shall be assessed 29 shall be sixty-eight percent. 30 f. (1) For valuations established on or after 31 January 1, 2012, but before January 1, 2016, new 32 industrial property, excluding properties referred to 33 in section 427A.1, subsection 8, shall be assessed as 34 a percentage of the actual value as determined in this 35 paragraph “f” . 36 (2) For valuations established for assessment years 37 beginning on or after January 1, 2012, but before 38 January 1, 2016, the percentage of actual value as 39 equalized by the director of revenue as provided in 40 section 441.49 at which industrial property that is new 41 industrial property shall be assessed shall be sixty 42 percent. 43 (3) For purposes of this section, “new industrial 44 property” means that portion of the actual value of 45 property in excess of one hundred fifty percent of such 46 property’s value for the assessment year beginning 47 January 1, 2011, attributable to new construction, 48 renovation, or rehabilitation of the property occurring 49 on or after the effective date of this division of 50 -8- SF522.3208 (3) 84 mb 8/ 26

this Act, and but for this paragraph would be assessed 1 under paragraph “e” . “New industrial property” shall be 2 considered a subclassification of industrial property 3 for the assessment years beginning on or after January 4 1, 2012, but before January 1, 2016. 5 g. (1) For valuations established on or after 6 January 1, 2016, industrial property, excluding 7 properties referred to in section 427A.1, subsection 8, 8 shall be assessed as a percentage of the actual value 9 as determined in this paragraph “g” . 10 (2) For valuations established for the assessment 11 year beginning January 1, 2016, and each assessment 12 year thereafter, the percentage of actual value as 13 equalized by the director of revenue as provided in 14 section 441.49 at which industrial property shall be 15 assessed shall be sixty percent. 16 Sec. 4. Section 441.21, subsections 9 and 10, Code 17 2011, are amended to read as follows: 18 9. Not later than November 1, 1979, and November 19 1 of each subsequent year, the director shall 20 certify to the county auditor of each county the 21 percentages of actual value at which residential 22 property, agricultural property, commercial property, 23 new commercial property, industrial property, and 24 new industrial property, property valued by the 25 department of revenue pursuant to chapters 428 , 433 , 26 434 , 437 , and 438 , and new railway property in each 27 assessing jurisdiction in the county shall be assessed 28 for taxation. The county auditor shall proceed 29 to determine the assessed values of agricultural 30 property, residential property, commercial property, 31 new commercial property, industrial property, and new 32 industrial property, property valued by the department 33 of revenue pursuant to chapters 428 , 433 , 434 , 437 , 34 and 438 , and new railway property by applying such 35 percentages to the current actual value of such 36 property, as reported to the county auditor by the 37 assessor, and the assessed values so determined shall 38 be the taxable values of such properties upon which the 39 levy shall be made. 40 10. The percentage of actual value computed by 41 the director for agricultural property, residential 42 property, commercial property, new commercial property, 43 industrial property and , new industrial property, 44 property valued by the department of revenue pursuant 45 to chapters 428 , 433 , 434 , 437 , and 438 , and new 46 railway property and used to determine assessed values 47 of those classes of property does not constitute a rule 48 as defined in section 17A.2, subsection 11 . 49 Sec. 5. Section 441.21, Code 2011, is amended by 50 -9- SF522.3208 (3) 84 mb 9/ 26

adding the following new subsection: 1 NEW SUBSECTION . 13. Notwithstanding any provision 2 of law to the contrary, beginning with valuations 3 established on or after January 1, 2012, as used in 4 this section, “residential property” includes that 5 portion of a building or structure and a proportionate 6 share of the land upon which the building or structure 7 is situated that is used as a primary residence by 8 the person who owns the building even if the use as 9 a primary residence is not the primary use of the 10 building or structure. Accordingly, the assessor 11 may assign more than one classification to a parcel 12 of property satisfying the requirements of this 13 subsection. 14 Sec. 6. NEW SECTION . 441.21A Legislative intent. 15 1. It is the intent of the general assembly that 16 appropriations be made annually to reimburse local 17 taxing authorities in this state for reductions in 18 property tax collections on commercial, new commercial, 19 industrial, new industrial, railway, and new railway 20 property as a result of the assessment limitations 21 on such property established under section 441.21, 22 subsection 5, in the following amounts: 23 a. For the fiscal year beginning July 1, 2013, 24 fifty million dollars. 25 b. For the fiscal year beginning July 1, 2014, one 26 hundred million dollars. 27 c. For the fiscal year beginning July 1, 2015, one 28 hundred fifty million dollars. 29 d. For the fiscal year beginning July 1, 2016, two 30 hundred million dollars. 31 e. For the fiscal year beginning July 1, 2017, and 32 each fiscal year thereafter, two hundred fifty million 33 dollars. 34 2. The committee on ways and means of the senate 35 and the committee on ways and means of the house of 36 representatives shall each conduct an annual review of 37 the implementation and fiscal impact of the commercial, 38 new commercial, industrial, new industrial, railway, 39 and new railway property assessment limitations 40 established under section 441.21, subsection 5, on 41 local taxing authorities in this state. 42 Sec. 7. SAVINGS PROVISION. This division of this 43 Act, pursuant to section 4.13, does not affect the 44 operation of, or prohibit the application of, prior 45 provisions of section 441.21, or rules adopted under 46 chapter 17A to administer prior provisions of section 47 441.21, for assessment years beginning before January 48 1, 2012, and for duties, powers, protests, appeals, 49 proceedings, actions, or remedies attributable to an 50 -10- SF522.3208 (3) 84 mb 10/ 26

assessment year beginning before January 1, 2012. 1 Sec. 8. APPLICABILITY. This division of this Act 2 applies to property tax assessment years beginning on 3 or after January 1, 2012. 4 DIVISION III 5 COUNTY AND CITY BUDGET LIMITATION 6 Sec. 9. Section 23A.2, subsection 10, paragraph h, 7 Code 2011, is amended to read as follows: 8 h. The performance of an activity listed in 9 section 331.424 , Code 2011, as a service for which a 10 supplemental levy county may be certified include in 11 its budget . 12 Sec. 10. Section 28M.5, subsection 2, Code 2011, is 13 amended to read as follows: 14 2. If a regional transit district budget allocates 15 revenue responsibilities to the board of supervisors 16 of a participating county, the amount of the regional 17 transit district levy that is the responsibility of the 18 participating county shall be deducted from the maximum 19 rates amount of taxes authorized to be levied by the 20 county pursuant to section 331.423 , subsections 1 and 21 2 subsection 3, paragraphs “b” and “c” , as applicable, 22 unless the county meets its revenue responsibilities as 23 allocated in the budget from other available revenue 24 sources. However, for a regional transit district 25 that includes a county with a population of less than 26 three hundred thousand, the amount of the regional 27 transit district levy that is the responsibility of 28 such participating county shall be deducted from the 29 maximum rate amount of taxes authorized to be levied 30 by the county pursuant to section 331.423, subsection 31 1 3, paragraph “b” . 32 Sec. 11. Section 123.38, subsection 2, Code 2011, 33 is amended to read as follows: 34 2. Any licensee or permittee, or the licensee’s 35 or permittee’s executor or administrator, or any 36 person duly appointed by the court to take charge of 37 and administer the property or assets of the licensee 38 or permittee for the benefit of the licensee’s or 39 permittee’s creditors, may voluntarily surrender a 40 license or permit to the division. When a license 41 or permit is surrendered the division shall notify 42 the local authority, and the division or the local 43 authority shall refund to the person surrendering the 44 license or permit, a proportionate amount of the fee 45 received by the division or the local authority for 46 the license or permit as follows: if a license or 47 permit is surrendered during the first three months 48 of the period for which it was issued, the refund 49 shall be three-fourths of the amount of the fee; 50 -11- SF522.3208 (3) 84 mb 11/ 26

if surrendered more than three months but not more 1 than six months after issuance, the refund shall be 2 one-half of the amount of the fee; if surrendered more 3 than six months but not more than nine months after 4 issuance, the refund shall be one-fourth of the amount 5 of the fee. No refund shall be made, however, for 6 any special liquor permit, nor for a liquor control 7 license, wine permit, or beer permit surrendered more 8 than nine months after issuance. For purposes of this 9 subsection, any portion of license or permit fees 10 used for the purposes authorized in section 331.424, 11 subsection 1 , paragraph “a” , subparagraphs (1) and 12 (2), Code 2011, and in section 331.424A , shall not be 13 deemed received either by the division or by a local 14 authority. No refund shall be made to any licensee or 15 permittee, upon the surrender of the license or permit, 16 if there is at the time of surrender, a complaint filed 17 with the division or local authority, charging the 18 licensee or permittee with a violation of this chapter . 19 If upon a hearing on a complaint the license or permit 20 is not revoked or suspended, then the licensee or 21 permittee is eligible, upon surrender of the license 22 or permit, to receive a refund as provided in this 23 section ; but if the license or permit is revoked or 24 suspended upon hearing the licensee or permittee is not 25 eligible for the refund of any portion of the license 26 or permit fee. 27 Sec. 12. Section 218.99, Code 2011, is amended to 28 read as follows: 29 218.99 Counties to be notified of patients’ personal 30 accounts. 31 The administrator in control of a state institution 32 shall direct the business manager of each institution 33 under the administrator’s jurisdiction which is 34 mentioned in section 331.424, subsection 1 , paragraph 35 “a” , subparagraphs (1) and (2), and for which services 36 are paid under section 331.424A , to quarterly inform 37 the county of legal settlement’s entity designated to 38 perform the county’s central point of coordination 39 process of any patient or resident who has an amount 40 in excess of two hundred dollars on account in the 41 patients’ personal deposit fund and the amount on 42 deposit. The administrators shall direct the business 43 manager to further notify the entity designated to 44 perform the county’s central point of coordination 45 process at least fifteen days before the release of 46 funds in excess of two hundred dollars or upon the 47 death of the patient or resident. If the patient or 48 resident has no county of legal settlement, notice 49 shall be made to the director of human services and the 50 -12- SF522.3208 (3) 84 mb 12/ 26

administrator in control of the institution involved. 1 Sec. 13. Section 331.263, subsection 2, Code 2011, 2 is amended to read as follows: 3 2. The governing body of the community commonwealth 4 shall have the authority to levy county taxes and shall 5 have the authority to levy city taxes to the extent the 6 city tax levy authority is transferred by the charter 7 to the community commonwealth. A city participating 8 in the community commonwealth shall transfer a portion 9 of the city’s tax levy authorized under section 384.1 10 or 384.12 , whichever is applicable, to the governing 11 body of the community commonwealth. The maximum 12 rates amount of taxes authorized to be levied under 13 sections section 384.1 and the maximum amount of taxes 14 authorized to be levied under section 384.12 by a city 15 participating in the community commonwealth shall be 16 reduced by an amount equal to the rates of the same or 17 similar taxes levied in the city by the governing body 18 of the community commonwealth. 19 Sec. 14. Section 331.301, subsection 12, Code 2011, 20 is amended to read as follows: 21 12. The board of supervisors may credit funds to 22 a reserve for the purposes authorized by subsection 23 11 of this section ; section 331.424, subsection 1 , 24 paragraph “a” , subparagraph (6); and section 331.441, 25 subsection 2 , paragraph “b” . Moneys credited to the 26 reserve, and interest earned on such moneys, shall 27 remain in the reserve until expended for purposes 28 authorized by subsection 11 of this section ; section 29 331.424, subsection 1 , paragraph “a” , subparagraph (6); 30 or section 331.441, subsection 2 , paragraph “b” . 31 Sec. 15. Section 331.421, subsections 1 and 10, 32 Code 2011, are amended by striking the subsections. 33 Sec. 16. Section 331.421, Code 2011, is amended by 34 adding the following new subsection: 35 NEW SUBSECTION . 7A. “Item” means a budgeted 36 expenditure, appropriation, or cash reserve from a 37 fund for a service area, program, program element, or 38 purpose. 39 Sec. 17. Section 331.423, Code 2011, is amended by 40 striking the section and inserting in lieu thereof the 41 following: 42 331.423 Property tax dollars —— maximums. 43 1. Annually, the board shall determine separate 44 property tax levy limits to pay for general county 45 services and rural county services in accordance with 46 this section. The property tax levies separately 47 certified for general county services and rural county 48 services under section 331.434 shall not raise property 49 tax dollars that exceed the amount determined under 50 -13- SF522.3208 (3) 84 mb 13/ 26

this section. 1 2. For purposes of this section and section 2 331.423B, unless the context otherwise requires: 3 a. “Annual growth factor” means an index, expressed 4 as a percentage, determined by the department of 5 management by January 1 of the calendar year in which 6 the budget year begins. In determining the annual 7 growth factor, the department shall calculate the 8 average of the preceding twelve-month percentage 9 change, which shall be computed on a monthly basis, 10 in the midwest consumer price index, ending with the 11 percentage change for the month of November. The 12 department shall then add that average percentage 13 change to one hundred percent. In no case, however, 14 shall the annual growth factor exceed one hundred four 15 percent. 16 b. “Boundary adjustment” means annexation, 17 severance, incorporation, or discontinuance as those 18 terms are defined in section 368.1. 19 c. “Budget year” is the fiscal year beginning 20 during the calendar year in which a budget is 21 certified. 22 d. “Current fiscal year” is the fiscal year 23 ending during the calendar year in which a budget is 24 certified. 25 e. “Net new valuation taxes” means the amount of 26 property tax dollars equal to the current fiscal year’s 27 levy rate in the county for general county services or 28 for rural county services, as applicable, multiplied by 29 the increase from the current fiscal year to the budget 30 year in taxable valuation due to the following: 31 (1) Net new construction, excluding all incremental 32 valuation that is released in any one year from a 33 division of revenue under section 260E.4 or an urban 34 renewal area for which taxes were being divided under 35 section 403.19 if the property for the valuation being 36 released remains subject to the division of revenue 37 under section 260E.4 or remains part of the urban 38 renewal area that is subject to a division of revenue 39 under section 403.19. 40 (2) Additions or improvements to existing 41 structures. 42 (3) Remodeling of existing structures for which a 43 building permit is required. 44 (4) Net boundary adjustment. 45 (5) A municipality no longer dividing tax revenues 46 in an urban renewal area as provided in section 403.19 47 or a community college no longer dividing revenues as 48 provided in section 260E.4. 49 (6) That portion of taxable property located in an 50 -14- SF522.3208 (3) 84 mb 14/ 26