Senate File 2309 - Introduced SENATE FILE 2309 BY COMMITTEE ON VETERANS AFFAIRS (SUCCESSOR TO SSB 3145) A BILL FOR An Act relating to veterans benefits by modifying provisions 1 relating to veterans records and provisions relating to the 2 filing date for the disabled veteran homestead property tax 3 credit and including effective date provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 6322SV (1) 88 md/jh

S.F. 2309 DIVISION I 1 VETERANS RECORDS 2 Section 1. Section 22.3, subsection 2, Code 2020, is amended 3 to read as follows: 4 2. All expenses of the examination and copying shall be 5 paid by the person desiring to examine or copy. The lawful 6 custodian may charge a reasonable fee for the services of 7 the lawful custodian or the custodian’s authorized designee 8 in supervising the examination and copying of the records. 9 If copy equipment is available at the office of the lawful 10 custodian of any public records, the lawful custodian shall 11 provide any person a reasonable number of copies of any public 12 record in the custody of the office upon the payment of a 13 fee. The fee for the copying service as determined by the 14 lawful custodian shall not exceed the actual cost of providing 15 the service. Actual costs shall include only those expenses 16 directly attributable to supervising the examination of and 17 making and providing copies of public records. Actual costs 18 shall not include charges for ordinary expenses or costs such 19 as employment benefits, depreciation, maintenance, electricity, 20 or insurance associated with the administration of the office 21 of the lawful custodian. However, a county recorder shall 22 not charge a fee for the examination and copying of public 23 records necessary to complete and file claims for benefits with 24 the Iowa department of veterans affairs or the United States 25 department of veterans affairs. 26 Sec. 2. Section 331.608, subsection 7, Code 2020, is amended 27 to read as follows: 28 7. If In addition to copying of records free of charge under 29 section 22.3, subsection 2, if a certified copy of a record 30 is required to perfect the claim of a veteran in service or 31 honorably discharged or a claim of a dependent of the veteran, 32 the certified copy shall be furnished by the custodian of the 33 record without charge. 34 DIVISION II 35 -1- LSB 6322SV (1) 88 md/jh 1/ 5

S.F. 2309 DISABLED VETERAN HOMESTEAD CREDIT 1 Sec. 3. Section 425.1, subsection 4, Code 2020, is amended 2 to read as follows: 3 4. Annually the department of revenue shall certify to 4 the county auditor of each county the credit and its amount 5 in dollars. Each county auditor shall then enter the credit 6 against the tax levied on each eligible homestead in each 7 county payable during the ensuing year, designating on the tax 8 lists the credit as being from the homestead credit fund, and 9 credit shall then be given to the several taxing districts in 10 which eligible homesteads are located in an amount equal to the 11 credits allowed on the taxes of the homesteads. The amount 12 of credits certified and amounts given to the several taxing 13 districts shall be adjusted, if necessary, as the result of 14 claims filed under section 425.2, subsection 1, paragraph “c” , 15 following the date for certification. The amount of credits 16 shall be apportioned by each county treasurer to the several 17 taxing districts as provided by law, in the same manner as 18 though the amount of the credit had been paid by the owners of 19 the homesteads. However, the several taxing districts shall 20 not draw the funds so credited until after the semiannual 21 allocations have been received by the county treasurer, as 22 provided in this chapter . Each county treasurer shall show 23 on each tax receipt the amount of credit received from the 24 homestead credit fund. 25 Sec. 4. Section 425.2, subsection 1, Code 2020, is amended 26 to read as follows: 27 1. a. A person who wishes to qualify for the credit allowed 28 under this chapter shall obtain the appropriate forms for 29 filing for the credit from the assessor. The person claiming 30 the credit shall file a verified statement and designation of 31 homestead with the assessor for the year for which the person 32 is first claiming the credit. 33 b. The claim shall be filed not later than July 1 of the 34 year for which the person is claiming the credit. A claim 35 -2- LSB 6322SV (1) 88 md/jh 2/ 5

S.F. 2309 filed after July 1 of the year for which the person is claiming 1 the credit shall be considered as a claim filed for the 2 following year. 3 c. For a person filing a claim under this subchapter who 4 qualifies for the credit amount provided under section 425.15, 5 the credit shall be applicable immediately to property tax 6 payments due and payable beginning with the fiscal year that 7 the claim was filed and for which the person claiming the 8 credit is responsible for payment on or after the date of 9 filing. 10 Sec. 5. Section 425.3, subsection 3, Code 2020, is amended 11 to read as follows: 12 3. Not later than July 6 of each year, or for claims filed 13 under section 425.2, subsection 1, paragraph “c” , as soon as 14 practicable following the date of filing, the assessor shall 15 remit the statements and designation of homesteads to the 16 county auditor with the assessor’s recommendation for allowance 17 or disallowance. If the assessor recommends disallowance 18 of a claim, the assessor shall submit the reasons for the 19 recommendation, in writing, to the county auditor. 20 Sec. 6. Section 425.4, Code 2020, is amended to read as 21 follows: 22 425.4 Certification to treasurer. 23 All claims which have been allowed by the board of 24 supervisors shall be certified on or before August 1, in each 25 year, or for claims filed under section 425.2, subsection 1, 26 paragraph “c” , as soon as practicable following the date of 27 allowance, by the county auditor to the county treasurer, 28 which certificates shall list the total amount of dollars, 29 listed by taxing district in the county, due for homestead 30 tax credits claimed and allowed. The county treasurer shall 31 forthwith certify to the department of revenue the total amount 32 of dollars, listed by taxing district in the county, due for 33 homestead tax credits claimed and allowed. 34 Sec. 7. EFFECTIVE DATE. This division of this Act, being 35 -3- LSB 6322SV (1) 88 md/jh 3/ 5

S.F. 2309 deemed of immediate importance, takes effect upon enactment. 1 EXPLANATION 2 The inclusion of this explanation does not constitute agreement with 3 the explanation’s substance by the members of the general assembly. 4 This bill relates to veterans benefits by modifying 5 provisions relating to veterans records and provisions relating 6 to the filing date for the disabled veteran homestead property 7 tax credit. 8 Division I of the bill provides that a county recorder shall 9 not charge a fee for the examination and copying of public 10 records necessary to complete and file claims for veterans 11 benefits. 12 Current Code section 425.2 provides that a person who wishes 13 to receive the homestead property tax credit must file the 14 claim with the assessor not later than July 1 of the assessment 15 year for which the person is claiming the credit and a claim 16 filed after July 1 of the assessment year for which the person 17 is claiming the credit shall be considered as a claim filed 18 for the following year. Consequently, for example, a claim 19 filed on July 1, 2019, would be allowed for the assessment year 20 beginning January 1, 2019, for property taxes calculated using 21 valuations from that assessment year that are due and payable 22 during the fiscal year beginning July 1, 2020, and ending June 23 30, 2021. 24 Division II of the bill modifies the timeline for which a 25 homestead credit is allowed if the person claiming the credit 26 is eligible for the disabled veteran homestead credit amount 27 under Code section 425.15. For such a claimant, the credit 28 shall be applicable immediately to property tax payments due 29 and payable beginning with the fiscal year that the claim 30 was filed and for which the person claiming the credit is 31 responsible for payment on or after the date of filing. For 32 example, a claim filed on July 1, 2019, would be allowed for 33 property taxes that are due and payable during the fiscal year 34 beginning July 1, 2019, and ending June 30, 2020, for which the 35 -4- LSB 6322SV (1) 88 md/jh 4/ 5