House File 483 - Introduced HOUSE FILE 483 BY KELLEY A BILL FOR An Act providing that the exemption from property taxes for 1 pollution-control property does not apply to property 2 used as part of certain confinement feeding operations and 3 including applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 2193YH (1) 86 da/sc
H.F. 483 Section 1. Section 427.1, subsection 19, paragraph e, 1 subparagraph (1), Code 2015, is amended to read as follows: 2 (1) a. For the purposes of this subsection , 3 “pollution-control property” means personal property or 4 improvements to real property, or any portion thereof, used 5 primarily to control or abate pollution of any air or water of 6 this state or used primarily to enhance the quality of any air 7 or water of this state and “recycling property” means personal 8 property or improvements to real property or any portion of 9 the property, used primarily in the manufacturing process and 10 resulting directly in the conversion of waste glass, waste 11 plastic, wastepaper products, waste paperboard, or waste wood 12 products into new raw materials or products composed primarily 13 of recycled material. In the event such property shall also 14 serve other purposes or uses of productive benefit to the owner 15 of the property, only such portion of the assessed valuation 16 thereof as may reasonably be calculated to be necessary for 17 and devoted to the control or abatement of pollution, to the 18 enhancement of the quality of the air or water of this state, 19 or for recycling shall be exempt from taxation under this 20 subsection . 21 b. Notwithstanding subparagraph division (a), 22 “pollution-control property” does not include personal or real 23 property used for purposes of maintaining animals as part of 24 a confinement feeding operation under chapter 459. However, 25 “pollution-control property” does include personal or real 26 property used for purposes of maintaining livestock as part of 27 a small animal feeding operation as defined in section 459.102. 28 Sec. 2. APPLICABILITY. This Act applies to assessment years 29 beginning on or after January 1, 2016. 30 EXPLANATION 31 The inclusion of this explanation does not constitute agreement with 32 the explanation’s substance by the members of the general assembly. 33 BILL. This bill makes changes relating to property that 34 is exempt from property tax, specifically pollution-control 35 -1- LSB 2193YH (1) 86 da/sc 1/ 2
H.F. 483 property used to control or abate air or water pollution or 1 alternatively to enhance air or water quality. The bill 2 provides that pollution-control property does not include 3 such property used for maintaining animals that are part of a 4 confinement feeding operation, unless the property is used in 5 a small animal feeding operation (Code section 459.102). The 6 bill applies to assessment years beginning on or after January 7 1, 2016. 8 TERMS. A confinement feeding operation is a totally roofed 9 area used to maintain animals (cattle, swine, horses, sheep, 10 chickens, turkeys, or fish) for at least 45 days. Animal unit 11 capacity is determined by multiplying the maximum number of 12 animals under each category of animal based on weight that may 13 be confined at one time by a per animal equivalency factor then 14 adding those sums together. A small animal feeding operation 15 has an animal unit capacity of 500 or fewer animal units. 16 -2- LSB 2193YH (1) 86 da/sc 2/ 2