House File 2383 - Introduced



                                       HOUSE FILE       
                                       BY  STRUYK, HUSER, DANDEKAR,
                                           and MERTZ


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act relating to rent reimbursement claims filed for rent paid
  2    for residing in property tax exempt buildings and including an
  3    effective date.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 5061YH 81
  6 mg/je/5

PAG LIN



  1  1    Section 1.  2004 RENT REIMBURSEMENT CLAIMS.
  1  2    1.  Notwithstanding that residents of tax exempt buildings
  1  3 are not eligible for the rent reimbursement program pursuant
  1  4 to sections 425.16 through 425.40, renters who resided in tax
  1  5 exempt buildings and who timely filed the 2004 rent
  1  6 reimbursement claims shall be entitled to such claims.  If a
  1  7 2004 rent reimbursement claim has been paid to such renter,
  1  8 the renter is not required to repay to the state the amount of
  1  9 the claim notwithstanding any directive from the department of
  1 10 revenue to the contrary.  If a 2004 rent reimbursement claim
  1 11 has been paid to such renter and the renter has repaid to the
  1 12 state the amount of the claim, the department of revenue shall
  1 13 reimburse the renter in the amount of such repayment.
  1 14    For purposes of this subsection, "2004 rent reimbursement
  1 15 claim" means a claim filed in the 2005 calendar year for state
  1 16 reimbursement of rent constituting property taxes paid in the
  1 17 2004 calendar year.
  1 18    2.  Notwithstanding any provision to the contrary in
  1 19 sections 425.16 through 425.40, any funds needed by the
  1 20 department of revenue to fulfill the requirements of
  1 21 subsection 1 are appropriated from moneys appropriated to the
  1 22 elderly and disabled property tax credit and reimbursement
  1 23 fund for the fiscal year beginning July 1, 2006.  The amounts
  1 24 appropriated pursuant to this section shall be paid prior to
  1 25 any other payments from the elderly and disabled property tax
  1 26 credit and reimbursement fund.
  1 27    Sec. 2.  EFFECTIVE DATE.  This Act, being deemed of
  1 28 immediate importance, takes effect upon enactment.
  1 29                           EXPLANATION
  1 30    Low=income elderly and disabled renters are able to claim
  1 31 reimbursement from the state for rent constituting property
  1 32 taxes paid.  However, this reimbursement is not available if
  1 33 the building is property tax exempt.  Some renters in tax
  1 34 exempt buildings filed claims for reimbursement for rent paid
  1 35 in the 2004 calendar year.  The claims were initially granted
  2  1 and paid, but upon later review the claims were denied and any
  2  2 reimbursement paid was required to be repaid to the state.
  2  3    This bill provides that the claims by such renters are to
  2  4 be considered valid and any claims paid do not have to be
  2  5 repaid to the state.  The bill also provides that where such
  2  6 reimbursements were repaid to the state, the department of
  2  7 revenue is to repay those amounts.
  2  8    The bill takes effect upon enactment.
  2  9 LSB 5061YH 81
  2 10 mg:nh/je/5.2