House File 240 - Introduced HOUSE FILE 240 BY KAUFMANN A BILL FOR An Act relating to the property tax exemptions for cemetery 1 associations and religious institutions. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 2105YH (3) 84 md/sc

H.F. 240 Section 1. Section 427.1, subsections 6 and 8, Code 2011, 1 are amended to read as follows: 2 6. Property of cemetery associations. Burial grounds, 3 mausoleums, buildings , and equipment owned and operated by 4 cemetery associations and used exclusively for the maintenance 5 and care of the cemeteries devoted to interment of human bodies 6 and human remains. The exemption granted by this subsection 7 shall apply to burial grounds, mausoleums, buildings, and 8 equipment owned by a cemetery association and leased to another 9 person if such property is used exclusively for the maintenance 10 and care of the cemeteries devoted to interment of human bodies 11 and human remains, and if the revenues resulting from the 12 lease are used by the cemetery association exclusively for the 13 maintenance and care of the property. The exemption granted by 14 this subsection shall not apply to any property used for the 15 practice of mortuary science. 16 8. Property of religious, literary, and charitable 17 societies. All grounds and buildings used or under construction 18 by literary, scientific, charitable, benevolent, agricultural, 19 and religious institutions and societies solely for their 20 appropriate objects, not exceeding three hundred twenty 21 acres in extent and not leased or otherwise used or under 22 construction with a view to pecuniary profit. However, 23 an organization mentioned in this subsection whose primary 24 objective is to preserve land in its natural state may own or 25 lease land not exceeding three hundred twenty acres in each 26 county for its appropriate objects. All deeds or leases by 27 which such property is held shall be filed for record before 28 the property herein described shall be omitted from the 29 assessment. The exemption granted by this subsection shall 30 apply to burial grounds, mausoleums, buildings, and equipment 31 owned by a religious institution and leased to another person 32 if such property is used exclusively for the maintenance 33 and care of a cemetery devoted to interment of human bodies 34 and human remains, and if the revenues resulting from the 35 -1- LSB 2105YH (3) 84 md/sc 1/ 3

H.F. 240 lease are used by the religious institution exclusively for 1 the maintenance and care of the cemetery or the grounds and 2 buildings of the religious institution. Such a lease by a 3 religious institution relating to a cemetery shall not be 4 deemed to be with a view to pecuniary profit or for commercial 5 purposes. All such property shall be listed upon the tax 6 rolls of the district or districts in which it is located and 7 shall have ascribed to it an actual fair market value and an 8 assessed or taxable value, as contemplated by section 441.21 , 9 whether such property be subject to a levy or be exempted as 10 herein provided and such information shall be open to public 11 inspection. 12 EXPLANATION 13 This bill amends the property tax exemptions under Code 14 section 427.1 for cemetery associations and religious 15 institutions. 16 The bill provides that the exemption granted to certain 17 property owned and operated by cemetery associations also 18 applies to burial grounds, mausoleums, buildings, and equipment 19 owned by a cemetery association and leased to another person 20 if such property is used exclusively for the maintenance and 21 care of the cemeteries devoted to interment of human bodies 22 and human remains, and if the revenues resulting from the 23 lease are used by the cemetery association exclusively for the 24 maintenance and care of the property. 25 The bill provides that the property tax exemption granted to 26 the property and grounds of religious institutions also applies 27 to burial grounds, mausoleums, buildings, and equipment owned 28 by a religious institution and leased to another person if 29 such property is used exclusively for the maintenance and care 30 of a cemetery devoted to interment of human bodies and human 31 remains, and if the revenues resulting from the lease are used 32 by the religious institution exclusively for the maintenance 33 and care of the cemetery or the grounds and buildings of the 34 religious institution. The bill states that such a lease by 35 -2- LSB 2105YH (3) 84 md/sc 2/ 3

H.F. 240 a religious institution relating to a cemetery shall not be 1 deemed to be with a view to pecuniary profit or for commercial 2 purposes. 3 -3- LSB 2105YH (3) 84 md/sc 3/ 3