House
File
2237
-
Introduced
HOUSE
FILE
2237
BY
WINDSCHITL
,
ZIRKELBACH
,
and
CHAMBERS
A
BILL
FOR
An
Act
relating
to
an
additional
homestead
credit
available
1
to
disabled
veterans
and
including
effective
date
and
2
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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2237
Section
1.
NEW
SECTION
.
425.15A
Disabled
veteran
tax
1
freeze.
2
1.
For
purposes
of
this
section,
unless
the
context
3
otherwise
requires:
4
a.
“Base
year”
means
the
fiscal
year
immediately
preceding
5
the
first
fiscal
year
in
which
the
additional
homestead
6
credit
under
this
section
is
allowed
on
the
disabled
veteran’s
7
homestead.
8
b.
“Disabled
veteran”
means
either
of
the
following:
9
(1)
A
veteran
who
is
entitled
to
compensation
or
who,
but
10
for
the
receipt
of
military
retirement
pay,
would
be
entitled
11
to
compensation
under
laws
administered
by
the
secretary
of
the
12
United
States
department
of
veterans
affairs.
13
(2)
A
person
who
was
discharged
or
released
from
active
duty
14
because
of
a
service-connected
disability.
15
2.
A
disabled
veteran
who
is
eligible
for
the
credit
allowed
16
under
section
425.1
may
claim
an
additional
homestead
credit
17
pursuant
to
this
section.
To
claim
the
credit
under
this
18
section,
the
disabled
veteran
shall
file
on
or
before
June
30
19
of
the
base
year
for
which
the
veteran
is
first
claiming
the
20
credit.
The
amount
of
the
credit
equals
the
amount
of
property
21
taxes,
less
the
regular
homestead
credit
allowed
under
section
22
425.1,
due
and
payable
in
the
coming
fiscal
year
that
exceeds
23
the
amount
of
property
taxes,
less
the
regular
homestead
credit
24
allowed
under
section
425.1,
that
were
due
and
payable
in
the
25
base
year.
The
credit
under
this
section
is
payable
from
the
26
homestead
credit
fund
created
in
section
425.1.
27
3.
Upon
the
filing
and
allowance
of
the
claim,
the
claim
28
shall
be
allowed
on
the
disabled
veteran’s
homestead
for
29
successive
years
without
further
filing
as
long
as
the
property
30
is
legally
and
equitably
owned
and
used
as
a
homestead
by
31
the
disabled
veteran
on
July
1
of
each
of
those
successive
32
years.
The
credit
allowed
shall
be
continued
to
the
estate
33
of
the
disabled
veteran
who
is
deceased
or
the
surviving
34
spouse
and
any
child,
as
defined
in
section
234.1,
who
are
the
35
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2237
beneficiaries
of
the
deceased,
disabled
veteran,
so
long
as
the
1
surviving
spouse
remains
unmarried.
2
Sec.
2.
EFFECTIVE
DATE
AND
APPLICABILITY.
This
Act,
being
3
deemed
of
immediate
importance,
takes
effect
upon
enactment
4
and
applies
to
property
taxes
due
and
payable
in
fiscal
years
5
beginning
on
or
after
July
1,
2010.
6
EXPLANATION
7
This
bill
provides
that
the
property
tax
on
a
disabled
8
veteran’s
homestead
shall
not
increase
from
year
to
year.
To
9
receive
this
credit,
the
veteran
must
file
on
or
before
June
30
10
in
a
manner
similar
to
filing
for
the
regular
homestead
credit.
11
Once
the
claim
is
filed
and
allowed,
the
veteran
does
not
have
12
to
file
for
successive
years
so
long
as
the
property
is
still
13
owned
and
used
by
the
veteran
as
a
homestead.
14
A
disabled
veteran
is
one
who
is
entitled
to
compensation
for
15
injuries
from
active
duty
or
would
have
received
compensation
16
but
for
retirement
pay
or
is
one
who
was
discharged
or
released
17
from
active
duty
because
of
a
service-connected
disability.
18
The
bill
takes
effect
upon
enactment
and
applies
to
property
19
taxes
due
and
payable
in
fiscal
years
beginning
on
or
after
20
July
1,
2010.
21
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