Senate
File
181
H-1020
Amend
Senate
File
181,
as
amended,
passed,
and
reprinted
by
1
the
Senate,
as
follows:
2
1.
Page
3,
after
line
23
by
inserting:
3
<
Sec.
___.
LOCAL
GOVERNMENT
SUPPLEMENT
——
FY
2023-2024.
4
1.
For
the
fiscal
year
beginning
July
1,
2023,
there
is
5
appropriated
from
the
taxpayer
relief
fund
under
section
8.57E
6
to
the
department
of
revenue
an
amount
necessary
to
be
used
7
for
payments
under
this
section
calculated
as
a
result
of
the
8
amendments
to
the
calculation
of
assessment
limitations
under
9
section
441.21,
subsection
4,
as
amended
in
this
division
of
10
this
Act.
11
2.
For
the
fiscal
year
beginning
July
1,
2023,
each
county
12
treasurer
shall
be
paid
by
the
department
of
revenue
an
amount
13
calculated
under
subsection
4.
14
3.
On
or
before
April
1,
2023,
the
assessor
shall
report
to
15
the
county
auditor
the
total
actual
value
of
all
residential
16
property
in
the
county
that
is
subject
to
the
assessment
17
limitations
imposed
under
section
441.21,
subsection
4,
for
the
18
assessment
year
beginning
January
1,
2022.
19
4.
The
county
auditor
shall
prepare
a
statement,
based
on
20
the
report
received
in
subsection
3,
listing
for
each
taxing
21
district
in
the
county:
22
a.
The
product
of
the
total
actual
value
of
all
residential
23
property
that
is
subject
to
the
assessment
limitations
under
24
section
441.21,
subsection
4,
for
the
assessment
year
beginning
25
January
1,
2022,
multiplied
by
the
difference,
stated
as
a
26
percentage,
between
the
assessment
limitation
percentage
27
applicable
to
residential
property
under
section
441.21,
28
subsection
4,
for
the
assessment
year
beginning
January
29
1,
2022,
as
amended
in
this
division
of
this
Act,
and
the
30
assessment
limitation
percentage
that
would
be
applicable
to
31
residential
property
under
section
441.21,
subsection
4,
Code
32
2023,
for
the
assessment
year
beginning
January
1,
2022,
but
33
for
enactment
of
this
division
of
this
Act.
34
b.
The
tax
levy
rate
per
one
thousand
dollars
of
assessed
35
-1-
SF
181.317
(1)
90
md/jh
1/
2
#1.
value
for
each
taxing
district
for
the
fiscal
year
beginning
1
July
1,
2023.
2
c.
The
amount
of
the
payment
for
each
county,
which
is
equal
3
to
the
amount
determined
under
paragraph
“a”,
multiplied
by
the
4
tax
rate
specified
in
paragraph
“b”,
and
then
divided
by
one
5
thousand
dollars.
6
5.
The
county
auditor
shall
certify
and
forward
one
copy
of
7
the
statement
described
in
subsection
4
to
the
department
of
8
revenue
and
the
department
of
management
not
later
than
June
9
1,
2023.
10
6.
The
amounts
determined
under
this
section
shall
be
paid
11
by
the
department
of
revenue
to
the
county
treasurers
in
equal
12
installments
in
September
2023
and
March
2024.
The
county
13
treasurer
shall
apportion
the
payments
among
the
eligible
14
taxing
districts
in
the
county
and
the
amounts
received
by
15
each
taxing
authority
shall
be
treated
the
same
as
property
16
taxes
paid.
Taxing
entities
shall
not
be
required
to
recertify
17
budgets
for
the
fiscal
year
beginning
July
1,
2023.
The
18
department
of
management
shall,
however,
adjust
property
tax
19
levy
rates
for
the
fiscal
year
to
account
for
amounts
received
20
under
this
section.
>
21
2.
Page
4,
line
25,
by
striking
<
2023
>
and
inserting
<
2023,
22
subject
to
the
adjustment
of
levy
rates
under
the
section
23
of
this
division
of
this
Act
providing
for
local
government
24
payments
for
the
fiscal
year
beginning
July
1,
2023
>
25
3.
Title
page,
line
3,
after
<
property,
>
by
inserting
26
<
providing
a
local
government
supplement,
making
27
appropriations,
>
28
4.
By
renumbering
as
necessary.
29
______________________________
JACOBY
of
Johnson
-2-
SF
181.317
(1)
90
md/jh
2/
2
#2.
#3.
#4.