House File 2355 - Introduced
HOUSE FILE
BY WHITAKER
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act allowing a property owner to petition for the suspension
2 or abatement of property taxes for damaged improvements to
3 real property.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
5 TLSB 5805HH 82
6 md/sc/14
PAG LIN
1 1 Section 1. Section 331.402, subsection 2, paragraph g,
1 2 Code 2007, is amended to read as follows:
1 3 g. Order the suspension of property taxes or cancel and
1 4 remit the taxes of certain persons as provided in sections
1 5 427.7, 427.8, and 427.10.
1 6 Sec. 2. Section 420.207, Code 2007, is amended to read as
1 7 follows:
1 8 420.207 TAXATION IN GENERAL.
1 9 Sections 426A.11 through 426A.15, 427.1, 427.7, 427.8 to
1 10 427.11, 428.4, 428.20, 428.22, 428.23, 437.1, 437.3, 441.21,
1 11 443.1 to 443.3, 444.2 to 444.5, and 447.9 to 447.13, so far as
1 12 applicable, apply to cities acting under special charters.
1 13 Sec. 3. Section 425.17, subsection 8, Code 2007, is
1 14 amended to read as follows:
1 15 8. "Property taxes due" means property taxes including any
1 16 special assessments, but exclusive of delinquent interest and
1 17 charges for services, due on a claimant's homestead in this
1 18 state, but includes only property taxes for which the claimant
1 19 is liable and which will actually be paid by the claimant.
1 20 However, if the claimant is a person whose property taxes have
1 21 been suspended under sections 427.7, 427.8, and 427.9,
1 22 "property taxes due" means property taxes including any
1 23 special assessments, but exclusive of delinquent interest and
1 24 charges for services, due on a claimant's homestead in this
1 25 state, but includes only property taxes for which the claimant
1 26 is liable and which would have to be paid by the claimant if
1 27 the payment of the taxes has not been suspended pursuant to
1 28 sections 427.7, 427.8, and 427.9. "Property taxes due" shall
1 29 be computed with no deduction for any credit under this
1 30 division or for any homestead credit allowed under section
1 31 425.1. Each claim shall be based upon the taxes due during
1 32 the fiscal year next following the base year. If a homestead
1 33 is owned by two or more persons as joint tenants or tenants in
1 34 common, and one or more persons are not members of claimant's
1 35 household, "property taxes due" is that part of property taxes
2 1 due on the homestead which equals the ownership percentage of
2 2 the claimant and the claimant's household. The county
2 3 treasurer shall include with the tax receipt a statement that
2 4 if the owner of the property is eighteen years of age or over,
2 5 the person may be eligible for the credit allowed under this
2 6 division. If a homestead is an integral part of a farm, the
2 7 claimant may use the total property taxes due for the larger
2 8 unit. If a homestead is an integral part of a multidwelling
2 9 or multipurpose building the property taxes due for the
2 10 purpose of this subsection shall be prorated to reflect the
2 11 portion which the value of the property that the household
2 12 occupies as its homestead is to the value of the entire
2 13 structure. For purposes of this subsection, "unit" refers to
2 14 that parcel of property covered by a single tax statement of
2 15 which the homestead is a part.
2 16 Sec. 4. NEW SECTION. 427.7 SUSPENSION OR ABATEMENT OF
2 17 TAXES == DAMAGE TO IMPROVEMENTS OF REAL PROPERTY.
2 18 1. If improvements located on real property suffer damage
2 19 not intentionally caused by the owner of the real property so
2 20 as to render the improvements unavailable for their current or
2 21 intended use, the owner may file a petition, duly sworn to,
2 22 with the board of supervisors, stating that fact and giving a
2 23 statement of affected parcels, as defined in section 445.1,
2 24 owned by the petitioner, and other information as the board
2 25 may require.
2 26 2. In response to a petition under subsection 1, the board
2 27 of supervisors may order the county treasurer to do either of
2 28 the following:
2 29 a. Suspend the collection of taxes, special assessments,
2 30 and rates or charges, including interest, fees, and costs, as
2 31 regards to the damaged improvements, which are assessed
2 32 against the petitioner or the petitioner's estate for the
2 33 current year as of the date the damage occurred.
2 34 b. Abate the taxes, special assessments, and rates or
2 35 charges, including interest, fees, and costs, as regards to
3 1 the damaged improvements, which are assessed against the
3 2 petitioner or the petitioner's estate for the current year as
3 3 of the date the damage occurred.
3 4 Sec. 5. Section 427.10, Code 2007, is amended to read as
3 5 follows:
3 6 427.10 ABATEMENT.
3 7 The board of supervisors may, if in their judgment it is
3 8 for the best interests of the public and the petitioner
3 9 referred to in section 427.7 or 427.8, or the public and the
3 10 person referred to in section 427.9, abate the taxes, special
3 11 assessments, and rates or charges, including interest, fees,
3 12 and costs, which have previously been suspended as provided in
3 13 section 427.7, 427.8, or 427.9.
3 14 Sec. 6. Section 445.1, unnumbered paragraph 1, Code 2007,
3 15 is amended to read as follows:
3 16 For the purpose of this chapter and chapters 446, 447, and
3 17 448, section 331.553, subsection 3, and sections 427.8 427.7
3 18 through 427.12 and 569.8:
3 19 EXPLANATION
3 20 This bill allows a property owner to file a petition with
3 21 the county board of supervisors requesting a suspension or
3 22 abatement of property taxes, special assessments, and rates or
3 23 charges, including interest, fees, and costs, as regards to
3 24 improvements to real property that have been damaged. To be
3 25 eligible for abatement or suspension of property taxes, the
3 26 damage must render the improvements unavailable for their
3 27 current or intended use. The bill does not allow for the
3 28 abatement or suspension of property taxes if the damage is
3 29 intentionally caused by the owner of the property. The bill
3 30 also provides that the board of supervisors may abate the
3 31 property taxes which have previously been suspended for
3 32 damaged improvements.
3 33 LSB 5805HH 82
3 34 md/sc/14