Senate File 181 S-3008 Amend Senate File 181 as follows: 1 1. Page 3, after line 23 by inserting: 2 < Sec. ___. LOCAL GOVERNMENT SUPPLEMENT —— FY 2023-2024. 3 1. For the fiscal year beginning July 1, 2023, there 4 is appropriated from the general fund of the state to the 5 department of revenue an amount necessary to be used for 6 payments under this section calculated as a result of the 7 amendments to the calculation of assessment limitations under 8 section 441.21, subsection 4, as amended in this Act. 9 2. For the fiscal year beginning July 1, 2023, each county 10 treasurer shall be paid by the department of revenue an amount 11 calculated under subsection 4. 12 3. On or before April 1, 2023, the assessor shall report to 13 the county auditor the total actual value of all residential 14 property in the county that is subject to the assessment 15 limitations imposed under section 441.21, subsection 4, for the 16 assessment year beginning January 1, 2022. 17 4. The county auditor shall prepare a statement, based on 18 the report received in subsection 3, listing for each taxing 19 district in the county: 20 a. The product of the total actual value of all residential 21 property that is subject to the assessment limitations under 22 section 441.21, subsection 4, for the assessment year beginning 23 January 1, 2022, multiplied by the difference, stated as a 24 percentage, between the assessment limitation percentage 25 applicable to residential property under section 441.21, 26 subsection 4, for the assessment year beginning January 1, 27 2022, as amended in this Act, and the assessment limitation 28 percentage that would be applicable to residential property 29 under section 441.21, subsection 4, Code 2023, for the 30 assessment year beginning January 1, 2022, but for enactment 31 of this Act. 32 b. The tax levy rate per one thousand dollars of assessed 33 value for each taxing district for the fiscal year beginning 34 July 1, 2023. 35 -1- SF 181.176 (3) 90 md/jh 1/ 4 #1.
c. The amount of the payment for each county, which is equal 1 to the amount determined under paragraph “a”, multiplied by the 2 tax rate specified in paragraph “b”, and then divided by one 3 thousand dollars. 4 5. The county auditor shall certify and forward one copy of 5 the statement described in subsection 4 to the department of 6 revenue and the department of management not later than June 7 1, 2023. 8 6. The amounts determined under this section shall be paid 9 by the department of revenue to the county treasurers in equal 10 installments in September 2023 and March 2024. The county 11 treasurer shall apportion the payments among the eligible 12 taxing districts in the county and the amounts received by 13 each taxing authority shall be treated the same as property 14 taxes paid. Taxing entities shall not be required to recertify 15 budgets for the fiscal year beginning July 1, 2023. The 16 department of management shall, however, adjust property tax 17 levy rates for the fiscal year to account for amounts received 18 under this section. > 19 2. Page 4, line 25, by striking < 2023 > and inserting < 2023, 20 subject to the adjustment of levy rates under the section of 21 this Act providing for local government payments for the fiscal 22 year beginning July 1, 2023. > 23 3. Title page, line 3, after < property, > by inserting 24 < providing a local government supplement, making 25 appropriations, > 26 4. By renumbering as necessary. 27 ______________________________ PAM JOCHUM ______________________________ NATE BOULTON -2- SF 181.176 (3) 90 md/jh 2/ 4 #2. #3. #4.
______________________________ JANICE WEINER ______________________________ CINDY WINCKLER ______________________________ IZAAH KNOX ______________________________ TODD TAYLOR ______________________________ JANET PETERSEN ______________________________ WILLIAM A. DOTZLER, JR. ______________________________ HERMAN C. QUIRMBACH ______________________________ MOLLY DONAHUE ______________________________ CLAIRE CELSI -3- SF 181.176 (3) 90 md/jh 3/ 4
______________________________ SARAH TRONE GARRIOTT ______________________________ ZACH WAHLS ______________________________ LIZ BENNETT ______________________________ ERIC GIDDENS ______________________________ TONY BISIGNANO -4- SF 181.176 (3) 90 md/jh 4/ 4