Senate File 333 - Introduced
SENATE FILE
BY COMMITTEE ON STATE GOVERNMENT
(SUCCESSOR TO SF 292)
Passed Senate, Date Passed House, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act extending veterans' benefits, preferences, eligibility for
2 appointments, and the military service tax credit and
3 exemption to certain members of the reserve forces of the
4 United States and the Iowa national guard and providing an
5 effective date.
6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
7 TLSB 1949SV 81
8 sc/sh/8
PAG LIN
1 1 Section 1. Section 35.1, subsection 2, paragraph b,
1 2 subparagraphs (1) and (2), Code 2005, are amended to read as
1 3 follows:
1 4 (1) Former members of the reserve forces of the United
1 5 States who served at least twenty years in the reserve forces
1 6 after January 28, 1973, and who were discharged under
1 7 honorable conditions. However, a member of the reserve forces
1 8 of the United States who completed a minimum aggregate of
1 9 ninety days of active federal service, other than training,
1 10 and was discharged under honorable conditions, or was retired
1 11 under Title X of the United States Code shall be included as a
1 12 veteran.
1 13 (2) Former members of the Iowa national guard who served
1 14 at least twenty years in the Iowa national guard after January
1 15 28, 1973, and who were discharged under honorable conditions.
1 16 However, a member of the Iowa national guard who was activated
1 17 for federal duty, other than training, for a minimum aggregate
1 18 of ninety days, and was discharged under honorable conditions
1 19 or was retired under Title X of the United States Code shall
1 20 be included as a veteran.
1 21 Sec. 2. Section 35.1, subsection 2, paragraph b, Code
1 22 2005, is amended by adding the following new subparagraphs:
1 23 NEW SUBPARAGRAPH. (6) Members of the reserve forces of
1 24 the United States who have served at least twenty years in the
1 25 reserve forces and who continue to serve in the reserve
1 26 forces.
1 27 NEW SUBPARAGRAPH. (7) Members of the Iowa national guard
1 28 who have served at least twenty years in the Iowa national
1 29 guard and who continue to serve in the Iowa national guard.
1 30 Sec. 3. NEW SECTION. 35.2 PROOF OF VETERAN STATUS FOR
1 31 CERTAIN VETERANS.
1 32 In the case of a veteran described in section 35.1,
1 33 subsection 2, paragraph "b", subparagraph (6) or (7), such
1 34 veteran shall obtain a statement signed by the veteran's
1 35 immediate commanding officer in order to fulfill any
2 1 eligibility requirements under Iowa law pertaining to veteran
2 2 status. The date of the statement shall be no more than six
2 3 months from the date of the claim for which veteran status is
2 4 required.
2 5 Sec. 4. Section 426A.13, unnumbered paragraphs 1 through
2 6 3, Code 2005, are amended to read as follows:
2 7 A person named in section 426A.11, who is a resident of and
2 8 domiciled in the state of Iowa, shall receive a reduction
2 9 equal to the exemption, to be made from any property owned by
2 10 the person or owned by a family farm corporation of which the
2 11 person is a shareholder and who occupies the property and so
2 12 designated by proceeding as provided in the section. To be
2 13 eligible to receive the exemption the person claiming it shall
2 14 have recorded in the office of the county recorder of the
2 15 county in which is located the property designated for the
2 16 exemption, evidence of property ownership by that person or
2 17 the family farm corporation of which the person is a
2 18 shareholder and the military certificate of satisfactory
2 19 service, order transferring to inactive status, reserve,
2 20 retirement, order of separation from service, honorable
2 21 discharge or a copy of any of these documents of the person
2 22 claiming or through whom is claimed the exemption. In the
2 23 case of a person claiming the exemption for currently serving
2 24 in the reserve forces of the United States or the Iowa
2 25 national guard, the person shall file the statement required
2 26 by section 35.2.
2 27 The person shall file with the appropriate assessor on
2 28 forms obtained from the assessor the claim for exemption for
2 29 the year for which the person is first claiming the exemption.
2 30 The claim shall be filed not later than July 1 of the year for
2 31 which the person is claiming the exemption. The claim shall
2 32 set out the fact that the person is a resident of and
2 33 domiciled in the state of Iowa, and a person within the terms
2 34 of section 426A.11, and shall give the volume and page on
2 35 which the certificate of satisfactory service, order of
3 1 separation, retirement, furlough to reserve, inactive status,
3 2 or honorable discharge or certified copy thereof is recorded
3 3 in the office of the county recorder, and may include the
3 4 designation of the property from which the exemption is to be
3 5 made, and shall further state that the claimant is the
3 6 equitable or legal owner of the property designated or if the
3 7 property is owned by a family farm corporation, that the
3 8 person is a shareholder of that corporation and that the
3 9 person occupies the property. In the case of a person
3 10 claiming the exemption for currently serving in the reserve
3 11 forces of the United States or the Iowa national guard, the
3 12 person shall file the statement required by section 35.2.
3 13 Upon the filing and allowance of the claim, the claim shall
3 14 be allowed to that person for successive years without further
3 15 filing. However, in the case of a person currently serving in
3 16 the reserve forces of the United States or the Iowa national
3 17 guard, such person shall file each year to be eligible to
3 18 obtain the exemption. Provided, that notwithstanding the
3 19 filing or having on file a claim for exemption, the person or
3 20 person's spouse is the legal or equitable owner of the
3 21 property on July 1 of the year for which the claim is allowed.
3 22 When the property is sold or transferred or the person wishes
3 23 to designate different property for the exemption, a person
3 24 who wishes to receive the exemption shall refile for the
3 25 exemption. A person who sells or transfers property which is
3 26 designated for the exemption or the personal representative of
3 27 a deceased person who owned such property shall provide
3 28 written notice to the assessor that the property is no longer
3 29 legally or equitably owned by the former claimant.
3 30 Sec. 5. STATE FUNDING. The military service tax credits
3 31 and exemptions provided pursuant to this Act shall be funded
3 32 pursuant to chapter 426A and section 25B.7, subsection 2.
3 33 Sec. 6. EFFECTIVE DATE. This Act, being deemed of
3 34 immediate importance, takes effect upon enactment.
3 35 EXPLANATION
4 1 This bill amends the definition of "veteran" to include
4 2 members of the reserve forces of the United States and members
4 3 of the Iowa national guard who have served at least 20 years
4 4 and who continue to serve in the reserve forces or the Iowa
4 5 national guard. By operation of law, such persons will be
4 6 eligible for veterans' benefits, preferences, eligibility for
4 7 appointments, and the military service tax credit and
4 8 exemption, all as provided by Iowa law.
4 9 In response to the requirement of Code section 25B.7, the
4 10 military service tax credits and exemptions resulting from the
4 11 bill are funded as provided in Code chapter 426A.
4 12 The bill takes effect upon enactment.
4 13 LSB 1949SV 81
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