Senate
Study
Bill
1260
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
FEENSTRA)
A
BILL
FOR
An
Act
relating
to
local
government
budgets
and
property
1
taxation
by
modifying
provisions
governing
the
establishment
2
and
approval
of
county
and
city
budgets,
requiring
3
establishment
of
a
property
tax
system
advisory
group,
4
modifying
provisions
relating
to
property
tax
credits
for
5
persons
who
have
reached
sixty-five
years
of
age,
modifying
6
provisions
relating
to
the
state
appraisal
manual,
and
7
including
effective
date
and
applicability
provisions.
8
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
9
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DIVISION
I
1
COUNTY
AND
CITY
BUDGET
LIMITATIONS
2
Section
1.
Section
23A.2,
subsection
10,
paragraph
h,
Code
3
2019,
is
amended
to
read
as
follows:
4
h.
The
performance
of
an
activity
listed
in
section
331.424
,
5
Code
2019,
as
a
service
for
which
a
supplemental
levy
county
6
may
be
certified
include
in
its
budget
.
7
Sec.
2.
Section
28M.5,
subsections
1
and
2,
Code
2019,
are
8
amended
to
read
as
follows:
9
1.
The
commission,
with
the
approval
of
the
board
of
10
supervisors
of
participating
counties
and
the
city
council
11
of
participating
cities
in
the
chapter
28E
agreement,
may
12
levy
annually
a
tax
not
to
exceed
ninety-five
cents
per
13
thousand
dollars
of
the
assessed
value
of
all
taxable
property
14
in
a
regional
transit
district
to
the
extent
provided
in
15
this
section
.
The
chapter
28E
agreement
may
authorize
the
16
commission
to
levy
the
tax
at
different
rates
within
the
17
participating
cities
and
counties
in
amounts
sufficient
to
meet
18
the
revenue
responsibilities
of
such
cities
and
counties
as
19
allocated
in
the
budget
adopted
by
the
commission.
However,
20
for
a
city
participating
in
a
regional
transit
district,
the
21
total
of
all
the
tax
levies
levy
imposed
in
the
city
pursuant
22
to
section
384.12,
subsection
10
,
and
this
section
shall
23
not
exceed
the
aggregate
of
ninety-five
cents
per
thousand
24
dollars
of
the
assessed
value
of
all
taxable
property
in
the
25
participating
city
reduce
the
city’s
maximum
amount
of
property
26
tax
dollars
under
section
384.1,
subsection
3,
paragraph
“b”
,
27
and
for
a
county
participating
in
a
regional
transit
district,
28
except
as
provided
in
subsection
2,
the
tax
levy
imposed
in
29
the
unincorporated
area
pursuant
to
this
section
shall
reduce
30
the
county’s
maximum
amount
of
property
tax
dollars
that
may
31
be
levied
for
rural
county
services
under
section
331.423,
32
subsection
3,
paragraph
“c”
.
33
2.
If
a
regional
transit
district
budget
allocates
34
revenue
responsibilities
to
the
board
of
supervisors
of
a
35
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participating
county,
the
amount
of
the
regional
transit
1
district
levy
that
is
the
responsibility
of
the
participating
2
county
shall
be
deducted
from
the
maximum
rates
amount
of
taxes
3
authorized
to
be
levied
by
the
county
pursuant
to
section
4
331.423,
subsections
1
and
2
subsection
3,
paragraphs
“b”
5
and
“c”
,
as
applicable,
unless
the
county
meets
its
revenue
6
responsibilities
as
allocated
in
the
budget
from
other
7
available
revenue
sources.
However,
for
a
regional
transit
8
district
that
includes
a
county
with
a
population
of
less
than
9
three
hundred
thousand,
the
amount
of
the
regional
transit
10
district
levy
that
is
the
responsibility
of
such
participating
11
county
shall
be
deducted
from
the
maximum
rate
amount
of
taxes
12
authorized
to
be
levied
by
the
county
pursuant
to
section
13
331.423,
subsection
1
3,
paragraph
“b”
.
14
Sec.
3.
Section
29C.17,
subsection
2,
paragraph
a,
Code
15
2019,
is
amended
by
striking
the
paragraph.
16
Sec.
4.
Section
123.38,
subsection
2,
paragraph
b,
Code
17
2019,
is
amended
to
read
as
follows:
18
b.
For
purposes
of
this
subsection
,
any
portion
of
license
19
or
permit
fees
used
for
the
purposes
authorized
in
section
20
331.424,
subsection
1
,
paragraph
“a”
,
subparagraphs
(1)
and
21
(2),
Code
2019,
and
in
section
331.424A
,
shall
not
be
deemed
22
received
either
by
the
division
or
by
a
local
authority.
23
Sec.
5.
Section
218.99,
Code
2019,
is
amended
to
read
as
24
follows:
25
218.99
Counties
to
be
notified
of
patients’
personal
26
accounts.
27
The
administrator
in
control
of
a
state
institution
shall
28
direct
the
business
manager
of
each
institution
under
the
29
administrator’s
jurisdiction
which
is
mentioned
in
section
30
331.424,
subsection
1
,
paragraph
“a”
,
subparagraphs
(1)
and
31
(2),
and
for
which
services
are
paid
under
section
331.424A
,
32
to
quarterly
inform
the
county
of
residence
of
any
patient
or
33
resident
who
has
an
amount
in
excess
of
two
hundred
dollars
on
34
account
in
the
patients’
personal
deposit
fund
and
the
amount
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on
deposit.
The
administrators
shall
direct
the
business
1
manager
to
further
notify
the
county
of
residence
at
least
2
fifteen
days
before
the
release
of
funds
in
excess
of
two
3
hundred
dollars
or
upon
the
death
of
the
patient
or
resident.
4
If
the
patient
or
resident
has
no
residency
in
this
state
or
5
the
person’s
residency
is
unknown,
notice
shall
be
made
to
the
6
director
of
human
services
and
the
administrator
in
control
of
7
the
institution
involved.
8
Sec.
6.
Section
331.263,
subsection
2,
Code
2019,
is
amended
9
to
read
as
follows:
10
2.
The
governing
body
of
the
community
commonwealth
11
shall
have
the
authority
to
levy
county
taxes
and
shall
12
have
the
authority
to
levy
city
taxes
to
the
extent
the
13
city
tax
levy
authority
is
transferred
by
the
charter
to
14
the
community
commonwealth.
A
city
participating
in
the
15
community
commonwealth
shall
transfer
a
portion
of
the
16
city’s
tax
levy
authorized
under
section
384.1
or
384.12
,
17
whichever
is
applicable,
to
the
governing
body
of
the
community
18
commonwealth.
The
maximum
rates
amount
of
taxes
authorized
to
19
be
levied
under
sections
section
384.1
and
the
maximum
amount
20
of
taxes
authorized
to
be
levied
under
section
384.12
by
a
city
21
participating
in
the
community
commonwealth
shall
be
reduced
22
by
an
amount
equal
to
the
rates
of
the
same
or
similar
taxes
23
levied
in
the
city
by
the
governing
body
of
the
community
24
commonwealth.
25
Sec.
7.
Section
331.301,
subsection
12,
Code
2019,
is
26
amended
to
read
as
follows:
27
12.
The
board
of
supervisors
may
credit
funds
to
a
reserve
28
for
the
purposes
authorized
by
subsection
11
of
this
section
;
29
section
331.424,
subsection
1
,
paragraph
“a”
,
subparagraph
30
(5);
and
section
331.441,
subsection
2
,
paragraph
“b”
.
Moneys
31
credited
to
the
reserve,
and
interest
earned
on
such
moneys,
32
shall
remain
in
the
reserve
until
expended
for
purposes
33
authorized
by
subsection
11
of
this
section
;
section
331.424,
34
subsection
1
,
paragraph
“a”
,
subparagraph
(5);
or
section
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331.441,
subsection
2
,
paragraph
“b”
.
1
Sec.
8.
Section
331.421,
subsections
1
and
10,
Code
2019,
2
are
amended
by
striking
the
subsections.
3
Sec.
9.
Section
331.422,
unnumbered
paragraph
1,
Code
2019,
4
is
amended
to
read
as
follows:
5
Subject
to
this
section
and
sections
331.423
through
6
331.426
,
331.423A,
331.424A,
331.424B,
and
331.424C
or
as
7
otherwise
provided
by
state
law,
the
board
of
each
county
shall
8
certify
property
taxes
annually
at
its
March
session
to
be
9
levied
for
county
purposes
as
follows:
10
Sec.
10.
Section
331.423,
Code
2019,
is
amended
by
striking
11
the
section
and
inserting
in
lieu
thereof
the
following:
12
331.423
Property
tax
dollars
——
maximums.
13
1.
Annually,
the
board
shall
determine
separate
property
14
tax
levy
limits
to
pay
for
general
county
services
and
rural
15
county
services
in
accordance
with
this
section.
The
property
16
tax
levies
separately
certified
for
general
county
services
and
17
rural
county
services
under
section
331.434
shall
not
raise
18
property
tax
dollars
that
exceed
the
amounts
determined
under
19
this
section.
20
2.
For
purposes
of
this
section,
unless
the
context
21
otherwise
requires:
22
a.
“Annual
growth
factor”
means
the
annual
growth
percentage
23
determined
under
subsection
6
plus
one
hundred
percent.
24
b.
“Boundary
adjustment”
means
annexation,
severance,
25
incorporation,
or
discontinuance
as
those
terms
are
defined
in
26
section
368.1.
27
c.
“Budget
year”
is
the
fiscal
year
beginning
during
the
28
calendar
year
in
which
a
budget
is
certified.
29
d.
“Current
fiscal
year”
is
the
fiscal
year
ending
during
30
the
calendar
year
in
which
a
budget
is
certified.
31
e.
“Effective
property
tax
rate”
means
the
property
tax
32
rate
per
one
thousand
dollars
of
assessed
value
and
is
equal
33
to
one
thousand
multiplied
by
the
quotient
of
the
product
of
34
the
current
fiscal
year’s
actual
property
tax
dollars
certified
35
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for
levy
multiplied
by
the
annual
growth
factor
divided
by
the
1
difference
of
the
total
assessed
value
used
to
calculate
taxes
2
for
the
budget
year
minus
the
net
new
valuation
for
the
budget
3
year.
4
f.
“Net
new
valuation”
means
the
net
increase
from
the
5
current
fiscal
year
to
the
budget
year
in
assessed
valuation
6
due
to
the
following,
the
amount
of
each
as
certified
by
the
7
county
auditor
to
the
department
of
management
by
January
8
1
preceding
the
applicable
fiscal
year,
excluding
amounts
9
attributable
to
a
valuation
release:
10
(1)
New
construction.
11
(2)
Additions
or
improvements
to
existing
structures
that
12
are
not
normal
and
necessary
repairs
under
section
441.21,
13
subsection
8.
14
(3)
Remodeling
of
existing
structures
for
which
a
building
15
permit
is
required.
16
(4)
Net
boundary
adjustment.
17
(5)
A
municipality
no
longer
dividing
tax
revenues
in
an
18
urban
renewal
area
as
provided
in
section
403.19
or
a
community
19
college
no
longer
dividing
revenues
as
provided
in
section
20
260E.4.
21
(6)
That
portion
of
taxable
property
located
in
an
urban
22
revitalization
area
on
which
an
exemption
was
allowed
and
such
23
exemption
has
expired.
24
(7)
New
exemptions
for
existing
properties
and
the
25
expiration
or
removal
of
property
exemptions.
26
g.
“Net
new
valuation
taxes”
means
an
amount
equal
to
the
27
effective
property
tax
rate
for
general
county
services
or
for
28
rural
county
services,
as
applicable,
multiplied
by
net
new
29
valuation
for
the
budget
year.
30
h.
“Valuation
release”
means
the
valuation
that
is
released
31
in
any
one
year
from
either
a
division
of
revenue
under
section
32
260E.4
or
an
urban
renewal
area
for
which
taxes
were
being
33
divided
under
section
403.19
if
the
property
for
the
valuation
34
being
released
remains
subject
to
the
division
of
revenue
under
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section
260E.4
or
remains
part
of
the
urban
renewal
area
that
1
is
subject
to
a
division
of
revenue
under
section
403.19.
2
3.
a.
For
the
fiscal
year
beginning
July
1,
2020,
and
3
subsequent
fiscal
years,
the
maximum
amount
of
property
tax
4
dollars
which
may
be
certified
for
levy
by
a
county
for
general
5
county
services
and
rural
county
services
shall
be
the
maximum
6
property
tax
dollars
calculated
under
paragraphs
“b”
and
“c”
,
7
respectively.
The
amount
of
property
tax
dollars
calculated
8
under
this
subsection
and
determined
under
subsection
4
9
includes
those
amounts
received
by
the
county
as
replacement
10
taxes
under
chapter
437A
or
437B.
11
b.
The
maximum
property
tax
dollars
that
may
be
levied
for
12
general
county
services
is
an
amount
equal
to
the
sum
of
the
13
following:
14
(1)
The
annual
growth
factor
times
the
current
fiscal
year’s
15
actual
property
tax
dollars
certified
for
levy
for
general
16
county
services.
17
(2)
The
amount
of
net
new
valuation
taxes
in
the
county.
18
c.
The
maximum
property
tax
dollars
that
may
be
levied
for
19
rural
county
services
is
an
amount
equal
to
the
sum
of
the
20
following
minus
the
amount
certified
for
levy
in
unincorporated
21
areas
of
the
county
under
sections
28E.22
and
28M.5:
22
(1)
The
annual
growth
factor
times
the
current
fiscal
year’s
23
actual
property
tax
dollars
certified
for
levy
for
rural
county
24
services.
25
(2)
The
amount
of
net
new
valuation
taxes
in
the
26
unincorporated
area
of
the
county.
27
4.
a.
For
purposes
of
calculating
maximum
property
tax
28
dollars
for
general
county
services
for
the
fiscal
year
29
beginning
July
1,
2020,
only,
the
term
“current
fiscal
year’s
30
actual
property
tax
dollars”
shall
mean
the
total
amount
of
31
property
tax
dollars
certified
by
the
county
for
general
county
32
services
for
the
fiscal
year
beginning
July
1,
2019,
or
the
33
fiscal
year
beginning
July
1,
2018,
whichever
is
greater,
34
including
amounts
certified
under
section
331.424,
subsection
35
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_____
1,
Code
2019,
but
excluding
that
portion
of
the
amounts
1
certified
for
the
payment
of
benefits
under
chapter
97B
or
2
other
pension
or
retirement
systems
that
are
associated
with
3
salaries
for
general
county
services.
4
b.
For
purposes
of
calculating
maximum
property
tax
dollars
5
for
rural
county
services
for
the
fiscal
year
beginning
July
6
1,
2020,
only,
the
term
“current
fiscal
year’s
actual
property
7
tax
dollars”
shall
mean
the
total
amount
of
property
tax
dollars
8
certified
by
the
county
for
rural
county
services
plus
the
9
amount
certified
for
levy
in
the
unincorporated
areas
of
the
10
county
under
sections
28E.22
and
28M.5
for
the
fiscal
year
11
beginning
July
1,
2019,
or
the
fiscal
year
beginning
July
1,
12
2018,
whichever
is
greater,
including
amounts
certified
under
13
section
331.424,
subsection
2,
Code
2019,
but
excluding
that
14
portion
of
the
amounts
certified
for
the
payment
of
benefits
15
under
chapter
97B
or
other
pension
or
retirement
systems
that
16
are
associated
with
salaries
for
rural
county
services.
17
c.
For
purposes
of
calculating
maximum
property
tax
dollars
18
for
a
fiscal
year
beginning
on
or
after
July
1,
2021,
a
county
19
for
which
the
county’s
taxes
were
not
certified
back
by
the
20
department
of
management
under
section
24.17
for
the
current
21
fiscal
year
due
to
an
act
or
omission
of
the
county,
the
22
current
fiscal
year’s
actual
property
tax
dollars
certified
for
23
levy
shall
be
equal
to
the
amount
certified
for
levy
for
the
24
fiscal
year
immediately
preceding
the
current
fiscal
year
or
25
the
amount
under
paragraph
“a”
or
“b”
,
if
applicable.
26
5.
Property
taxes
certified
for
retirement
and
pension
27
expenses
in
section
331.423A,
mental
health
and
disabilities
28
services
in
section
331.424A,
the
cemetery
levy
under
section
29
331.424B,
the
emergency
services
fund
in
section
331.424C,
the
30
debt
service
fund
in
section
331.430,
and
any
capital
projects
31
fund
established
by
the
county
for
deposit
of
bond,
loan,
32
or
note
proceeds
are
not
included
in
the
maximum
amount
of
33
property
tax
dollars
that
may
be
certified
for
a
budget
year
34
under
subsection
3.
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6.
a.
Except
as
provided
in
this
subsection,
the
annual
1
growth
percentage
for
each
county
for
each
fiscal
year
2
beginning
on
or
after
July
1,
2020,
is
zero
percent.
3
b.
The
board
may,
by
resolution,
annually
approve
an
annual
4
growth
percentage
in
excess
of
the
percentage
in
paragraph
5
“a”
,
but
not
to
exceed
two
percent,
if
the
board
publishes
6
in
accordance
with
section
331.305
a
notice
of
the
proposed
7
resolution
that
includes
the
proposed
annual
growth
percentage,
8
the
purposes
for
which
the
additional
property
tax
revenue
9
will
be
used,
and
the
time
and
place
of
a
public
meeting
at
10
which
the
board
proposes
to
take
action
on
the
resolution.
At
11
the
meeting,
and
before
approval
of
the
resolution,
the
board
12
shall
receive
oral
or
written
objections
from
any
resident
or
13
property
owner
of
the
county.
After
all
objections
have
been
14
received
and
considered,
the
board
may
either
take
action
on
15
the
resolution
or
vote
to
abandon
the
resolution.
16
c.
(1)
Following
approval
of
a
resolution
under
paragraph
17
“b”
that
establishes
an
annual
growth
percentage
of
two
18
percent,
the
board
may,
by
a
separate
resolution
approved
19
by
a
two-thirds
majority
of
the
board,
approve
up
to
one
20
additional
percentage
point
for
the
annual
growth
percentage
21
if
the
board
publishes
in
accordance
with
section
331.305
a
22
notice
of
the
proposed
resolution
that
includes
the
proposed
23
annual
growth
percentage,
the
purposes
for
which
the
additional
24
property
tax
revenue
will
be
used,
and
the
time
and
place
of
a
25
public
meeting
at
which
the
board
proposes
to
take
action
on
26
the
resolution.
At
the
meeting,
and
before
approval
of
the
27
resolution,
the
board
shall
receive
oral
or
written
objections
28
from
any
resident
or
property
owner
of
the
county.
After
all
29
objections
have
been
received
and
considered,
the
board
may
30
either
take
action
on
the
resolution
or
vote
to
abandon
the
31
resolution.
32
(2)
If
at
any
time
within
twenty
days
after
the
meeting
33
under
subparagraph
(1),
a
petition
is
filed
with
the
county
34
auditor
signed
by
eligible
electors
of
the
county
equal
in
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_____
number
to
the
lesser
of
one
thousand
or
ten
percent
of
the
1
persons
in
the
county
who
voted
for
the
office
of
president
2
of
the
United
States
at
the
last
preceding
general
election
3
that
had
such
office
on
the
ballot,
asking
that
the
question
of
4
increasing
the
annual
growth
percentage
under
this
paragraph
5
“c”
be
submitted
to
the
registered
voters
of
the
county,
the
6
board
shall
either
vote
to
abandon
the
resolution
or
shall
7
direct
the
county
commissioner
of
elections
to
call
a
special
8
election
upon
the
question.
If,
however,
a
valid
petition
9
is
filed
under
this
subsection
and
the
notice
requirement
of
10
subparagraph
(3)
cannot
be
satisfied,
the
board
shall
declare
11
the
proposal
to
be
abandoned.
12
(3)
The
special
election,
if
called,
is
subject
to
the
13
following:
14
(a)
The
board
must
give
at
least
thirty-two
days’
notice
15
to
the
county
commissioner
of
elections
that
the
special
16
election
is
to
be
held.
In
no
case,
however,
shall
a
notice
be
17
given
to
the
county
commissioner
of
elections
after
December
18
31
for
an
election
on
a
proposition
to
increase
the
annual
19
growth
percentage
under
this
paragraph
“c”
for
the
fiscal
year
20
beginning
in
the
next
calendar
year.
21
(b)
The
proposition
is
approved
if
it
receives
a
favorable
22
majority
of
the
votes
cast
on
the
proposition.
23
(c)
The
canvass
shall
be
held
beginning
at
1:00
p.m.
on
24
the
second
day
which
is
not
a
holiday
following
the
special
25
election.
Notice
of
the
special
election
shall
be
published
at
26
least
once
in
a
newspaper
as
specified
in
section
331.305
prior
27
to
the
date
of
the
special
election.
28
d.
Each
notice
published
under
this
subsection
and
the
29
ballot
for
an
election
held
under
paragraph
“c”
shall
include
30
the
applicable
property
tax
levy
rate
for
the
current
fiscal
31
year,
the
applicable
property
tax
levy
rate
for
the
budget
32
year
if
the
annual
growth
percentage
is
zero
percent,
and
the
33
applicable
property
tax
levy
rate
if
the
proposed
annual
growth
34
percentage
is
adopted
by
resolution
or
approved
at
election,
35
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as
applicable.
1
7.
The
department
of
management,
in
consultation
with
the
2
county
finance
committee,
shall
adopt
rules
to
administer
this
3
section.
The
department
shall
prescribe
forms
to
be
used
by
4
counties
when
making
calculations
required
by
this
section.
5
Sec.
11.
NEW
SECTION
.
331.423A
Retirement
system
expenses
6
——
levy.
7
1.
To
the
extent
that
the
general
county
services
levy
under
8
section
331.423,
subsection
3,
paragraph
“b”
,
is
insufficient
9
to
meet
the
county’s
needs
for
retirement
expenses
under
10
chapter
97B
or
other
pension
or
retirement
systems
that
are
11
associated
with
salaries
for
general
county
services,
the
board
12
may
certify
a
levy
each
year
in
an
amount
necessary
to
meet
13
those
needs.
14
2.
To
the
extent
that
the
rural
county
services
levy
under
15
section
331.423,
subsection
3,
paragraph
“c”
,
is
insufficient
16
to
meet
the
county’s
needs
for
retirement
expenses
under
17
chapter
97B
or
other
pension
or
retirement
systems
that
are
18
associated
with
salaries
for
rural
county
services,
the
board
19
may
certify
a
levy
each
year
in
an
amount
necessary
to
meet
20
those
needs.
21
3.
The
amounts
certified
for
levy
under
this
section
shall
22
be
credited
to
the
general
fund
or
rural
services
fund,
as
23
applicable,
but
are
not
subject
to
the
limitation
on
property
24
tax
dollars
for
general
county
services
or
rural
county
25
services
under
section
331.423.
26
Sec.
12.
Section
331.424A,
subsection
6,
Code
2019,
is
27
amended
to
read
as
follows:
28
6.
For
each
fiscal
year,
the
county
shall
certify
a
levy
29
for
payment
of
services.
For
each
fiscal
year,
county
revenues
30
from
taxes
imposed
by
the
county
credited
to
the
county
31
services
fund
shall
not
exceed
an
amount
equal
to
the
county
32
budgeted
amount
for
the
fiscal
year.
A
levy
certified
under
33
this
section
is
not
subject
to
the
appeal
provisions
of
section
34
331.426
or
to
any
other
provision
in
law
authorizing
a
county
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to
exceed,
increase,
or
appeal
a
property
tax
levy
limit.
1
Sec.
13.
Section
331.427,
subsection
3,
paragraph
l,
Code
2
2019,
is
amended
to
read
as
follows:
3
l.
Services
listed
in
section
331.424,
subsection
1
,
Code
4
2019,
and
section
331.554
.
5
Sec.
14.
Section
331.428,
subsection
2,
paragraph
d,
Code
6
2019,
is
amended
to
read
as
follows:
7
d.
Services
listed
under
section
331.424,
subsection
2
,
Code
8
2019
.
9
Sec.
15.
Section
331.429,
subsection
1,
paragraphs
a
and
b,
10
Code
2019,
are
amended
to
read
as
follows:
11
a.
Transfers
from
the
general
fund
not
to
exceed
in
any
year
12
the
dollar
equivalent
of
a
tax
of
sixteen
and
seven-eighths
13
cents
per
thousand
dollars
of
assessed
value
on
all
taxable
14
property
in
the
county
multiplied
by
the
ratio
of
current
15
taxes
actually
collected
and
apportioned
for
the
general
basic
16
county
services
levy
to
the
total
general
basic
county
services
17
levy
for
the
current
year,
and
an
amount
equivalent
to
the
18
moneys
derived
by
the
general
fund
from
military
service
tax
19
credits
under
chapter
426A
,
manufactured
or
mobile
home
taxes
20
under
section
435.22
,
and
delinquent
taxes
for
prior
years
21
collected
and
apportioned
to
the
general
basic
county
services
22
fund
in
the
current
year,
multiplied
by
the
ratio
of
sixteen
23
and
seven-eighths
cents
to
three
dollars
and
fifty
cents.
24
The
limit
on
transfers
in
this
paragraph
applies
only
to
25
property
tax
revenue
and
is
not
a
limit
on
transfers
of
revenue
26
generated
from
sources
other
than
property
taxes.
27
b.
Transfers
from
the
rural
services
fund
not
to
exceed
in
28
any
year
the
dollar
equivalent
of
a
tax
of
three
dollars
and
29
three-eighths
cents
per
thousand
dollars
of
assessed
value
on
30
all
taxable
property
not
located
within
the
corporate
limits
31
of
a
city
in
the
county
multiplied
by
the
ratio
of
current
32
taxes
actually
collected
and
apportioned
for
the
rural
county
33
services
basic
levy
to
the
total
rural
county
services
basic
34
levy
for
the
current
year
and
an
amount
equivalent
to
the
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moneys
derived
by
the
rural
services
fund
from
military
service
1
tax
credits
under
chapter
426A
,
manufactured
or
mobile
home
2
taxes
under
section
435.22
,
and
delinquent
taxes
for
prior
3
years
collected
and
apportioned
to
the
rural
county
services
4
basic
fund
in
the
current
year,
multiplied
by
the
ratio
of
5
three
dollars
and
three-eighths
cents
to
three
dollars
and
6
ninety-five
cents.
The
limit
on
transfers
in
this
paragraph
7
applies
only
to
property
tax
revenue
and
is
not
a
limit
on
8
transfers
of
revenue
generated
from
sources
other
than
property
9
taxes.
10
Sec.
16.
Section
331.434,
unnumbered
paragraph
1,
Code
11
2019,
is
amended
to
read
as
follows:
12
Annually,
the
board
of
each
county,
subject
to
section
13
331.403,
subsection
4
,
sections
331.423
through
331.426
,
14
331.423A,
331.424A,
331.424B,
and
331.424C
,
and
other
15
applicable
state
law,
shall
prepare
and
adopt
a
budget,
certify
16
taxes,
and
provide
appropriations
as
follows:
17
Sec.
17.
Section
331.434,
subsection
7,
Code
2019,
is
18
amended
to
read
as
follows:
19
7.
Taxes
levied
by
a
county
whose
budget
is
certified
after
20
March
15
shall
be
limited
to
the
prior
year’s
budget
amount.
21
However,
this
penalty
may
be
waived
by
the
director
of
the
22
department
of
management
if
the
county
demonstrates
that
the
23
March
15
deadline
was
missed
because
of
circumstances
beyond
24
the
control
of
the
county
or
as
the
result
of
an
election
held
25
under
section
331.423,
subsection
6
.
26
Sec.
18.
Section
331.435,
unnumbered
paragraph
1,
Code
27
2019,
is
amended
to
read
as
follows:
28
The
board
may
amend
the
adopted
county
budget,
subject
to
29
sections
331.423
through
331.426
,
331.423A,
331.424A,
331.424B,
30
and
331.424C
and
other
applicable
state
law,
to
permit
31
increases
in
any
class
of
proposed
expenditures
contained
in
32
the
budget
summary
published
under
section
331.434,
subsection
33
3
.
34
Sec.
19.
Section
364.25,
Code
2019,
is
amended
to
read
as
35
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_____
follows:
1
364.25
Retiree
health
care.
2
A
city
may
provide
health
or
medical
insurance
coverage
or
3
supplemental
health
or
medical
insurance
coverage
to
retired
4
employees
of
the
city.
A
city
providing
health
or
medical
5
insurance
coverage
pursuant
to
this
section
may
establish
such
6
requirements
or
restrictions
concerning
the
coverage
provided
7
as
the
city
may
adopt.
If
coverage
is
provided,
the
cost
of
the
8
health
or
medical
insurance
coverage
may
be
paid
from
moneys
9
held
in
a
trust
and
agency
fund
established
pursuant
to
section
10
384.6
,
or
out
of
an
appropriation
from
the
city
general
fund
11
for
this
purpose.
12
Sec.
20.
Section
373.10,
Code
2019,
is
amended
to
read
as
13
follows:
14
373.10
Taxing
authority.
15
The
metropolitan
council
shall
have
the
authority
to
16
levy
city
taxes
to
the
extent
the
city
tax
levy
authority
17
is
transferred
by
the
charter
to
the
metropolitan
council.
18
A
member
city
shall
transfer
a
portion
of
the
city’s
tax
19
levy
authorized
under
section
384.1
or
384.12
,
whichever
is
20
applicable,
to
the
metropolitan
council.
The
maximum
rates
21
amount
of
taxes
authorized
to
be
levied
under
sections
section
22
384.1
and
the
taxes
authorized
to
be
levied
under
section
23
384.12
by
a
member
city
shall
be
reduced
by
an
amount
equal
to
24
the
rates
of
the
same
or
similar
taxes
levied
in
the
city
by
the
25
metropolitan
council.
26
Sec.
21.
Section
384.1,
Code
2019,
is
amended
by
striking
27
the
section
and
inserting
in
lieu
thereof
the
following:
28
384.1
Property
tax
dollars
——
maximum.
29
1.
A
city
shall
certify
taxes
to
be
levied
by
the
city
30
on
all
taxable
property
within
the
city
limits,
for
all
city
31
government
purposes.
Annually,
the
city
council
may
certify
32
a
basic
levy
for
city
government
purposes,
subject
to
the
33
limitation
on
property
tax
dollars
provided
in
this
section.
34
2.
For
purposes
of
this
section,
unless
the
context
35
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_____
otherwise
requires:
1
a.
“Annual
growth
factor”
means
the
annual
growth
percentage
2
determined
under
subsection
7
plus
one
hundred
percent.
3
b.
“Boundary
adjustment”
means
annexation,
severance,
4
incorporation,
or
discontinuance
as
those
terms
are
defined
in
5
section
368.1.
6
c.
“Budget
year”
is
the
fiscal
year
beginning
during
the
7
calendar
year
in
which
a
budget
is
certified.
8
d.
“Current
fiscal
year”
is
the
fiscal
year
ending
during
9
the
calendar
year
in
which
a
budget
is
certified.
10
e.
“Effective
property
tax
rate”
means
the
property
tax
11
rate
per
one
thousand
dollars
of
assessed
value
and
is
equal
12
to
one
thousand
multiplied
by
the
quotient
of
the
product
of
13
the
current
fiscal
year’s
actual
property
tax
dollars
certified
14
for
levy
multiplied
by
the
annual
growth
factor
divided
by
the
15
difference
of
the
total
assessed
value
used
to
calculate
taxes
16
for
the
budget
year
minus
the
net
new
valuation
for
the
budget
17
year.
18
f.
“Net
new
valuation”
means
the
net
increase
from
the
19
current
fiscal
year
to
the
budget
year
in
assessed
valuation
20
due
to
the
following,
the
amount
of
each
as
certified
by
the
21
county
auditor
to
the
department
of
management
by
January
22
1
preceding
the
applicable
fiscal
year,
excluding
amounts
23
attributable
to
a
valuation
release:
24
(1)
New
construction.
25
(2)
Additions
or
improvements
to
existing
structures
that
26
are
not
normal
and
necessary
repairs
under
section
441.21,
27
subsection
8.
28
(3)
Remodeling
of
existing
structures
for
which
a
building
29
permit
is
required.
30
(4)
Net
boundary
adjustment.
31
(5)
A
municipality
no
longer
dividing
tax
revenues
in
an
32
urban
renewal
area
as
provided
in
section
403.19
or
a
community
33
college
no
longer
dividing
revenues
as
provided
in
section
34
260E.4.
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(6)
That
portion
of
taxable
property
located
in
an
urban
1
revitalization
area
on
which
an
exemption
was
allowed
and
such
2
exemption
has
expired.
3
(7)
New
exemptions
for
existing
properties
and
the
4
expiration
or
removal
of
property
exemptions.
5
g.
“Net
new
valuation
taxes”
means
an
amount
equal
to
6
the
effective
property
tax
rate
for
the
city
general
fund
7
multiplied
by
net
new
valuation
for
the
budget
year.
8
h.
“Valuation
release”
means
the
valuation
that
is
released
9
in
any
one
year
from
either
a
division
of
revenue
under
section
10
260E.4
or
an
urban
renewal
area
for
which
taxes
were
being
11
divided
under
section
403.19
if
the
property
for
the
valuation
12
being
released
remains
subject
to
the
division
of
revenue
under
13
section
260E.4
or
remains
part
of
the
urban
renewal
area
that
14
is
subject
to
a
division
of
revenue
under
section
403.19.
15
3.
a.
For
the
fiscal
year
beginning
July
1,
2020,
and
16
subsequent
fiscal
years,
the
maximum
amount
of
property
17
tax
dollars
which
may
be
certified
for
levy
by
a
city
for
18
the
general
fund
shall
be
the
maximum
property
tax
dollars
19
calculated
under
paragraph
“b”
.
The
amount
of
property
tax
20
dollars
calculated
under
this
subsection
and
determined
under
21
subsection
4
includes
those
amounts
received
by
the
city
as
22
replacement
taxes
under
chapter
437A
or
437B.
23
b.
The
maximum
property
tax
dollars
that
may
be
levied
for
24
deposit
in
the
general
fund
is
an
amount
equal
to
the
sum
of
the
25
following
minus
the
amount
certified
for
levy
within
the
city
26
under
sections
28E.22
and
28M.5:
27
(1)
The
annual
growth
factor
times
the
current
fiscal
year’s
28
actual
property
tax
dollars
certified
for
levy
for
the
general
29
fund.
30
(2)
The
amount
of
net
new
valuation
taxes
in
the
city.
31
4.
a.
For
purposes
of
calculating
maximum
property
tax
32
dollars
for
the
city
general
fund
for
the
fiscal
year
beginning
33
July
1,
2020,
only,
the
term
“current
fiscal
year’s
actual
34
property
tax
dollars”
shall
mean
the
sum
of
the
total
amount
35
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of
property
tax
dollars
certified
by
the
city
for
the
city’s
1
general
fund
plus
the
total
amount
of
property
tax
dollars
2
certified
for
the
city’s
trust
and
agency
fund
under
section
3
384.6,
subsection
1,
Code
2019,
but
excluding
that
portion
of
4
the
amounts
certified
for
the
payment
of
benefits
under
chapter
5
97B,
chapter
411,
chapter
412,
or
other
pension
or
retirement
6
systems,
for
the
city’s
emergency
fund
under
section
384.8,
7
Code
2019,
for
the
levies
authorized
under
section
384.12,
8
subsections
8,
10,
11,
12,
13,
and
17,
Code
2019,
and
certified
9
for
levy
within
the
city
under
sections
28E.22
and
28M.5
for
10
the
fiscal
year
beginning
July
1,
2018,
or
the
fiscal
year
11
beginning
July
1,
2019,
whichever
is
greater.
12
b.
For
purposes
of
calculating
maximum
property
tax
dollars
13
for
a
fiscal
year
beginning
on
or
after
July
1,
2021,
a
city
14
for
which
the
city’s
taxes
were
not
certified
back
by
the
15
department
of
management
under
section
24.17
for
the
current
16
fiscal
year
due
to
an
act
or
omission
of
the
city,
the
current
17
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
18
shall
be
equal
to
the
amount
certified
for
levy
for
the
fiscal
19
year
immediately
preceding
the
current
fiscal
year
or
the
20
amount
under
paragraph
“a”
,
if
applicable.
21
5.
Property
taxes
certified
for
the
payment
of
benefits
22
under
chapter
97B,
chapter
411,
chapter
412,
or
other
pension
23
or
retirement
systems
as
provided
in
section
384.3B,
deposit
in
24
the
debt
service
fund
in
section
384.4,
capital
improvements
25
reserve
fund
in
section
384.7,
any
capital
projects
fund
26
established
by
the
city
for
deposit
of
bond,
loan,
or
note
27
proceeds,
and
property
taxes
collected
from
a
levy
in
section
28
384.12,
are
not
counted
against
the
maximum
amount
of
property
29
tax
dollars
that
may
be
certified
for
a
budget
year
under
30
subsection
3.
31
6.
Notwithstanding
the
maximum
amount
of
taxes
a
city
32
may
certify
for
levy,
the
tax
levied
by
a
city
on
tracts
of
33
land
and
improvements
on
the
tracts
of
land
used
and
assessed
34
for
agricultural
or
horticultural
purposes
shall
not
exceed
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three
dollars
and
three-eighths
cents
per
thousand
dollars
1
of
assessed
value
in
any
year.
Improvements
located
on
such
2
tracts
of
land
and
not
used
for
agricultural
or
horticultural
3
purposes
and
all
residential
dwellings
are
subject
to
the
same
4
rate
of
tax
levied
by
the
city
on
all
other
taxable
property
5
within
the
city.
6
7.
a.
Except
as
provided
in
this
subsection,
the
annual
7
growth
percentage
for
each
city
for
each
fiscal
year
beginning
8
on
or
after
July
1,
2020,
is
zero
percent.
9
b.
The
city
council
may,
by
resolution,
annually
approve
10
an
annual
growth
percentage
in
excess
of
the
percentage
in
11
paragraph
“a”
,
but
not
to
exceed
two
percent,
if
the
council
12
publishes
in
accordance
with
section
362.3
a
notice
of
the
13
proposed
resolution
that
includes
the
proposed
annual
growth
14
percentage,
the
purposes
for
which
the
additional
property
15
tax
revenue
will
be
used,
and
the
time
and
place
of
a
public
16
meeting
at
which
the
council
proposes
to
take
action
on
17
the
resolution.
At
the
meeting,
and
before
approval
of
18
the
resolution,
the
council
shall
receive
oral
or
written
19
objections
from
any
resident
or
property
owner
of
the
city.
20
After
all
objections
have
been
received
and
considered,
the
21
council
may
either
take
action
on
the
resolution
or
vote
to
22
abandon
the
resolution.
23
c.
(1)
Following
approval
of
a
resolution
under
paragraph
24
“b”
that
establishes
an
annual
growth
percentage
of
two
percent,
25
the
city
council
may,
by
a
separate
resolution
approved
26
by
a
two-thirds
majority
of
the
council,
approve
up
to
one
27
additional
percentage
point
for
the
annual
growth
percentage
28
if
the
council
publishes
in
accordance
with
section
362.3
a
29
notice
of
the
proposed
resolution
that
includes
the
proposed
30
annual
growth
percentage,
the
purposes
for
which
the
additional
31
property
tax
revenue
will
be
used,
and
the
time
and
place
of
32
a
public
meeting
at
which
the
council
proposes
to
take
action
33
on
the
resolution.
At
the
meeting,
and
before
approval
of
34
the
resolution,
the
council
shall
receive
oral
or
written
35
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objections
from
any
resident
or
property
owner
of
the
city.
1
After
all
objections
have
been
received
and
considered,
the
2
council
may
either
take
action
on
the
resolution
or
vote
to
3
abandon
the
resolution.
4
(2)
If
at
any
time
within
twenty
days
after
the
meeting
5
under
subparagraph
(1),
a
petition
is
filed
with
the
city
clerk
6
signed
by
eligible
electors
of
the
city
equal
in
number
to
the
7
lesser
of
one
thousand
or
ten
percent
of
the
persons
in
the
8
city
who
voted
for
the
office
of
president
of
the
United
States
9
at
the
last
preceding
general
election
that
had
such
office
on
10
the
ballot,
asking
that
the
question
of
increasing
the
annual
11
growth
percentage
under
this
paragraph
“c”
be
submitted
to
the
12
registered
voters
of
the
city,
the
council
shall
either
vote
to
13
abandon
the
resolution
or
shall
direct
the
county
commissioner
14
of
elections
to
call
a
special
election
upon
the
question.
If,
15
however,
a
valid
petition
is
filed
under
this
subsection
and
16
the
notice
requirement
of
subparagraph
(3)
cannot
be
satisfied,
17
the
council
shall
declare
the
proposal
to
be
abandoned.
18
(3)
The
special
election,
if
called,
is
subject
to
the
19
following:
20
(a)
The
city
council
must
give
at
least
thirty-two
days’
21
notice
to
the
county
commissioner
of
elections
that
the
special
22
election
is
to
be
held.
In
no
case,
however,
shall
a
notice
be
23
given
to
the
county
commissioner
of
elections
after
December
24
31
for
an
election
on
a
proposition
to
increase
the
annual
25
growth
percentage
under
this
paragraph
“c”
for
the
fiscal
year
26
beginning
in
the
next
calendar
year.
27
(b)
The
proposition
is
approved
if
it
receives
a
favorable
28
majority
of
the
votes
cast
on
the
proposition.
29
(c)
The
canvass
shall
be
held
beginning
at
1:00
p.m.
on
30
the
second
day
which
is
not
a
holiday
following
the
special
31
election.
Notice
of
the
special
election
shall
be
published
at
32
least
once
in
a
newspaper
as
specified
in
section
362.3
prior
33
to
the
date
of
the
special
election.
34
d.
Each
notice
published
under
this
subsection
and
the
35
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ballot
for
an
election
held
under
paragraph
“c”
shall
include
1
the
property
tax
levy
rate
per
one
thousand
dollars
for
2
the
current
fiscal
year,
the
property
tax
levy
rate
for
the
3
budget
year
if
the
annual
growth
percentage
is
zero
percent,
4
and
the
property
tax
levy
rate
if
the
proposed
annual
growth
5
percentage
is
adopted
by
resolution
or
approved
at
election,
6
as
applicable.
7
8.
The
department
of
management,
in
consultation
with
the
8
city
finance
committee,
shall
adopt
rules
to
administer
this
9
section.
The
department
shall
prescribe
forms
to
be
used
by
10
cities
when
making
calculations
required
by
this
section.
11
Sec.
22.
Section
384.3,
Code
2019,
is
amended
to
read
as
12
follows:
13
384.3
General
fund.
14
All
moneys
received
for
city
government
purposes
from
15
taxes
and
other
sources
must
be
credited
to
the
general
fund
16
of
the
city,
except
that
moneys
received
for
the
purposes
17
of
the
debt
service
fund,
the
trust
and
agency
funds,
the
18
capital
improvements
reserve
fund,
the
emergency
fund
and
other
19
funds
established
by
state
law
must
be
deposited
as
otherwise
20
required
or
authorized
by
state
law.
All
moneys
received
by
21
a
city
from
the
federal
government
must
be
reported
to
the
22
department
of
management
who
shall
transmit
a
copy
to
the
23
legislative
services
agency.
24
Sec.
23.
NEW
SECTION
.
384.3B
Retirement
system
expenses
25
——
levy.
26
1.
To
the
extent
that
the
city’s
basic
levy
for
city
27
government
purposes
under
section
384.1,
subsection
3,
is
28
insufficient
to
meet
the
city’s
needs
for
retirement
expenses
29
under
chapter
97B,
chapter
411,
chapter
412,
or
other
pension
30
or
retirement
systems
that
are
associated
with
salaries
of
the
31
city’s
employees,
including
the
types
of
retirement
or
pension
32
expenses
authorized
for
payment
by
cities
under
section
384.6,
33
subsection
1,
Code
2019,
the
council
may
certify
a
levy
each
34
year
in
an
amount
necessary
to
meet
those
needs.
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2.
The
amounts
certified
for
levy
under
this
section
shall
1
be
credited
to
the
general
fund
of
the
city,
but
are
not
2
subject
to
the
city’s
basic
levy
limitation
on
property
tax
3
dollars
for
city
government
purposes
under
section
384.1.
4
Sec.
24.
Section
384.6,
Code
2019,
is
amended
to
read
as
5
follows:
6
384.6
Trust
and
agency
funds.
7
A
city
may
establish
trust
and
agency
funds
for
the
following
8
purposes:
9
1.
Accounting
for
pension
and
related
employee
benefit
10
funds
as
provided
by
the
city
finance
committee.
A
city
may
11
certify
taxes
to
be
levied
for
a
trust
and
agency
fund
in
the
12
amount
necessary
to
meet
its
obligations.
13
a.
A
city
may
make
contributions
to
a
retirement
system
14
other
than
the
Iowa
public
employees’
retirement
system
for
15
its
city
manager,
or
city
administrator
performing
the
duties
16
of
city
manager,
in
an
annual
amount
not
to
exceed
the
amount
17
that
would
have
been
contributed
by
the
employer
under
section
18
97B.11
.
19
b.
If
a
police
chief
or
fire
chief
has
submitted
a
20
written
request
to
the
board
of
trustees
to
be
exempt
from
21
chapter
411
,
authorized
in
section
411.3,
subsection
1
,
a
22
city
shall
make
contributions
for
the
chief,
in
an
amount
23
not
to
exceed
the
amount
that
would
have
been
contributed
by
24
the
city
under
section
411.8,
subsection
1
,
paragraph
“a”
,
25
to
the
international
city
management
association
retirement
26
corporation.
27
c.
A
city
which
has
contracted
with
another
city
or
28
governmental
entity
for
the
provision
of
public
safety
29
services,
including
but
not
limited
to
police
protection,
30
fire
protection,
ambulance,
or
hazardous
materials
response,
31
may,
pursuant
to
contract,
make
contributions
for
pension
and
32
related
employee
benefits
for
personnel
of
the
other
city
or
33
governmental
entity
providing
such
services
to
the
city.
The
34
city
may
make
such
contributions
in
an
annual
amount
not
to
35
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exceed
the
amount
of
contributions
for
pension
and
related
1
employee
benefits
that
would
otherwise
be
paid
by
the
other
2
city
or
governmental
entity
for
such
personnel.
3
2.
1.
Accounting
for
gifts
received
by
the
city
for
a
4
particular
purpose.
5
3.
2.
Accounting
for
money
and
property
received
and
6
handled
by
the
city
as
trustee
or
custodian
or
in
the
capacity
7
of
an
agent.
8
Sec.
25.
Section
384.12,
subsections
8,
10,
11,
12,
13,
and
9
17,
Code
2019,
are
amended
by
striking
the
subsections.
10
Sec.
26.
Section
384.15,
subsection
1,
Code
2019,
is
amended
11
to
read
as
follows:
12
1.
Promulgate
rules
relating
to
budget
amendments
and
the
13
procedures
for
transferring
moneys
between
funds,
and
other
14
rules
necessary
or
desirable
in
order
to
exercise
its
powers
15
and
perform
its
duties,
including
rules
necessary
to
implement
16
section
384.6,
subsection
1
384.3B
.
The
committee’s
rules
are
17
subject
to
chapter
17A
as
applicable.
18
Sec.
27.
Section
384.16,
subsection
6,
Code
2019,
is
amended
19
to
read
as
follows:
20
6.
Taxes
levied
by
a
city
whose
budget
is
certified
after
21
March
15
shall
be
limited
to
the
prior
year’s
budget
amount.
22
However,
this
penalty
may
be
waived
by
the
director
of
the
23
department
of
management
if
the
city
demonstrates
that
the
24
March
15
deadline
was
missed
because
of
circumstances
beyond
25
the
control
of
the
city
or
as
the
result
of
an
election
held
26
under
section
384.1,
subsection
7
.
27
Sec.
28.
Section
384.18,
subsection
1,
paragraph
c,
Code
28
2019,
is
amended
to
read
as
follows:
29
c.
To
permit
transfers
from
the
debt
service
fund,
the
30
capital
improvements
reserve
fund,
the
emergency
fund,
or
other
31
funds
established
by
state
law,
to
any
other
city
fund,
unless
32
specifically
prohibited
by
state
law.
33
Sec.
29.
Section
384.110,
Code
2019,
is
amended
to
read
as
34
follows:
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384.110
Insurance,
self-insurance,
and
risk
pooling
funds.
1
A
city
may
credit
funds
to
a
fund
or
funds
for
the
purposes
2
authorized
by
section
364.4,
subsection
5
;
section
384.12,
3
subsection
17
;
or
section
384.24,
subsection
3
,
paragraph
“s”
.
4
Moneys
credited
to
the
fund
or
funds,
and
interest
earned
on
5
such
moneys,
shall
remain
in
the
fund
or
funds
until
expended
6
for
purposes
authorized
by
section
364.4,
subsection
5
;
7
section
384.12,
subsection
17
;
or
section
384.24,
subsection
8
3
,
paragraph
“s”
.
9
Sec.
30.
Section
386.8,
Code
2019,
is
amended
to
read
as
10
follows:
11
386.8
Operation
tax.
12
A
city
may
establish
a
self-supported
improvement
district
13
operation
fund,
and
may
certify
taxes
not
to
exceed
the
14
rate
limitation
as
established
in
the
ordinance
creating
the
15
district,
or
any
amendment
thereto,
each
year
to
be
levied
16
for
the
fund
against
all
of
the
property
in
the
district,
17
for
the
purpose
of
paying
the
administrative
expenses
of
18
the
district,
which
may
include
but
are
not
limited
to
19
administrative
personnel
salaries,
a
separate
administrative
20
office,
planning
costs
including
consultation
fees,
engineering
21
fees,
architectural
fees,
and
legal
fees
and
all
other
expenses
22
reasonably
associated
with
the
administration
of
the
district
23
and
the
fulfilling
of
the
purposes
of
the
district.
The
taxes
24
levied
for
this
fund
may
also
be
used
for
the
purpose
of
paying
25
maintenance
expenses
of
improvements
or
self-liquidating
26
improvements
for
a
specified
length
of
time
with
one
or
more
27
options
to
renew
if
such
is
clearly
stated
in
the
petition
28
which
requests
the
council
to
authorize
construction
of
the
29
improvement
or
self-liquidating
improvement,
whether
or
not
30
such
petition
is
combined
with
the
petition
requesting
creation
31
of
a
district.
Parcels
of
property
which
are
assessed
as
32
residential
property
for
property
tax
purposes
are
exempt
from
33
the
tax
levied
under
this
section
except
residential
properties
34
within
a
duly
designated
historic
district.
A
tax
levied
under
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this
section
is
not
subject
to
the
levy
limitation
in
section
1
384.1
.
2
Sec.
31.
Section
386.9,
Code
2019,
is
amended
to
read
as
3
follows:
4
386.9
Capital
improvement
tax.
5
A
city
may
establish
a
capital
improvement
fund
for
a
6
district
and
may
certify
taxes,
not
to
exceed
the
rate
7
established
by
the
ordinance
creating
the
district,
or
any
8
subsequent
amendment
thereto,
each
year
to
be
levied
for
9
the
fund
against
all
of
the
property
in
the
district,
for
10
the
purpose
of
accumulating
moneys
for
the
financing
or
11
payment
of
a
part
or
all
of
the
costs
of
any
improvement
or
12
self-liquidating
improvement.
However,
parcels
of
property
13
which
are
assessed
as
residential
property
for
property
tax
14
purposes
are
exempt
from
the
tax
levied
under
this
section
15
except
residential
properties
within
a
duly
designated
historic
16
district.
A
tax
levied
under
this
section
is
not
subject
to
17
the
levy
limitations
in
section
384.1
or
384.7
.
18
Sec.
32.
Section
400.8,
subsection
1,
Code
2019,
is
amended
19
to
read
as
follows:
20
1.
The
commission,
when
necessary
under
the
rules,
21
including
minimum
and
maximum
age
limits,
which
shall
be
22
prescribed
and
published
in
advance
by
the
commission
and
23
posted
in
the
city
hall,
shall
hold
examinations
for
the
24
purpose
of
determining
the
qualifications
of
applicants
25
for
positions
under
civil
service,
other
than
promotions,
26
which
examinations
shall
be
practical
in
character
and
shall
27
relate
to
matters
which
will
fairly
test
the
mental
and
28
physical
ability
of
the
applicant
to
discharge
the
duties
of
29
the
position
to
which
the
applicant
seeks
appointment.
The
30
physical
examination
of
applicants
for
appointment
to
the
31
positions
of
police
officer,
police
matron,
or
fire
fighter
32
shall
be
held
in
accordance
with
medical
protocols
established
33
by
the
board
of
trustees
of
the
fire
and
police
retirement
34
system
established
by
section
411.5
and
shall
be
conducted
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in
accordance
with
the
directives
of
the
board
of
trustees.
1
However,
the
prohibitions
of
section
216.6,
subsection
1
,
2
paragraph
“d”
,
regarding
tests
for
the
presence
of
the
antibody
3
to
the
human
immunodeficiency
virus
shall
not
apply
to
such
4
examinations.
The
board
of
trustees
may
change
the
medical
5
protocols
at
any
time
the
board
so
determines.
In
the
event
of
6
a
conflict
between
the
medical
protocols
established
under
this
7
section
and
the
minimum
entrance
requirements
of
the
Iowa
law
8
enforcement
academy
under
section
80B.11
,
the
medical
protocols
9
established
under
this
section
shall
control.
The
physical
10
examination
of
an
applicant
for
the
position
of
police
officer,
11
police
matron,
or
fire
fighter
shall
be
conducted
after
a
12
conditional
offer
of
employment
has
been
made
to
the
applicant.
13
An
applicant
shall
not
be
discriminated
against
on
the
basis
14
of
height,
weight,
sex,
or
race
in
determining
physical
or
15
mental
ability
of
the
applicant.
Reasonable
rules
relating
to
16
strength,
agility,
and
general
health
of
applicants
shall
be
17
prescribed.
The
costs
of
the
physical
examination
required
18
under
this
subsection
shall
be
paid
from
the
trust
and
agency
19
general
fund
of
the
city.
20
Sec.
33.
Section
411.6,
subsection
5,
paragraph
b,
Code
21
2019,
is
amended
to
read
as
follows:
22
b.
If
a
member
in
service
or
the
chief
of
the
police
or
23
fire
departments
becomes
incapacitated
for
duty
as
a
natural
24
or
proximate
result
of
an
injury
or
disease
incurred
in
or
25
aggravated
by
the
actual
performance
of
duty
at
some
definite
26
time
or
place
or
while
acting,
pursuant
to
order,
outside
the
27
city
by
which
the
member
is
regularly
employed,
the
member,
28
upon
being
found
to
be
temporarily
incapacitated
following
a
29
medical
examination
as
directed
by
the
city,
is
entitled
to
30
receive
the
member’s
full
pay
and
allowances
from
the
city’s
31
general
fund
or
trust
and
agency
fund
until
reexamined
as
32
directed
by
the
city
and
found
to
be
fully
recovered
or
until
33
the
city
determines
that
the
member
is
likely
to
be
permanently
34
disabled.
If
the
temporary
incapacity
of
a
member
continues
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more
than
sixty
days,
or
if
the
city
expects
the
incapacity
1
to
continue
more
than
sixty
days,
the
city
shall
notify
the
2
system
of
the
temporary
incapacity.
Upon
notification
by
a
3
city,
the
system
may
refer
the
matter
to
the
medical
board
for
4
review
and
consultation
with
the
member’s
treating
physician
5
during
the
temporary
incapacity.
Except
as
provided
by
this
6
paragraph,
the
board
of
trustees
of
the
statewide
system
has
no
7
jurisdiction
over
these
matters
until
the
city
determines
that
8
the
disability
is
likely
to
be
permanent.
9
Sec.
34.
Section
411.15,
Code
2019,
is
amended
to
read
as
10
follows:
11
411.15
Hospitalization
and
medical
attention.
12
Cities
shall
provide
hospital,
nursing,
and
medical
13
attention
for
the
members
of
the
police
and
fire
departments
14
of
the
cities,
when
injured
while
in
the
performance
of
their
15
duties
as
members
of
such
department,
and
shall
continue
to
16
provide
hospital,
nursing,
and
medical
attention
for
injuries
17
or
diseases
incurred
while
in
the
performance
of
their
duties
18
for
members
receiving
a
retirement
allowance
under
section
19
411.6,
subsection
6
.
Cities
may
fund
the
cost
of
the
hospital,
20
nursing,
and
medical
attention
required
by
this
section
through
21
the
purchase
of
insurance,
by
self-insuring
the
obligation,
or
22
through
payment
of
moneys
into
a
local
government
risk
pool
23
established
for
the
purpose
of
covering
the
costs
associated
24
with
the
requirements
of
this
section
.
However,
the
cost
of
25
the
hospital,
nursing,
and
medical
attention
required
by
this
26
section
shall
not
be
funded
through
an
employee-paid
health
27
insurance
policy.
The
cost
of
the
hospital,
nursing,
and
28
medical
attention
required
by
this
section
shall
be
paid
from
29
moneys
held
in
a
trust
and
agency
fund
established
pursuant
30
to
section
384.6
,
the
city’s
general
fund
or
out
of
the
31
appropriation
for
the
department
to
which
the
injured
person
32
belongs
or
belonged;
provided
that
any
amounts
received
by
33
the
injured
person
from
any
other
source
for
such
specific
34
purposes,
shall
be
deducted
from
the
amount
paid
by
the
city
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under
the
provisions
of
this
section
.
1
Sec.
35.
REPEAL.
Sections
331.424,
331.425,
331.426,
and
2
384.8,
Code
2019,
are
repealed.
3
Sec.
36.
APPLICABILITY.
This
division
of
this
Act
applies
4
to
fiscal
years
beginning
on
or
after
July
1,
2020.
5
DIVISION
II
6
PROPERTY
TAX
SYSTEM
ADVISORY
GROUP
7
Sec.
37.
NEW
SECTION
.
421.1B
Property
tax
system
advisory
8
group
created
——
duties.
9
1.
The
director
of
revenue
shall
establish
a
property
tax
10
system
advisory
group
to
comprehensively
analyze
the
existing
11
property
tax
laws,
rules,
programs,
and
systems
of
this
state,
12
including
but
not
limited
to
the
statutory
changes
contained
in
13
this
Act,
classification
of
property,
assessment
limitations,
14
property
valuation
methodologies,
property
tax
credits
and
15
exemptions
for
low-income
and
elderly
property
owners,
and
the
16
methodologies
of
calculating
property
tax
rates.
Based
on
the
17
analysis,
the
advisory
group
shall
annually
provide
input,
18
feedback,
and
recommendations
to
the
department
of
revenue
and
19
to
the
general
assembly.
Recommendations
made
by
the
advisory
20
group
shall
focus
on
reforms
that
will
increase
transparency
21
and
fairness
and
reforms
that
will
simplify
property
tax
22
systems.
Recommendations
of
the
advisory
group
may
include
23
statutory
changes,
administrative
rule
changes,
or
governmental
24
subdivision
policy
and
implementation
changes.
25
2.
The
property
tax
system
advisory
group
established
by
26
the
director
of
revenue
shall
include,
at
a
minimum,
all
of
the
27
following
members:
28
a.
One
member
from
an
association
representing
Iowa
29
counties.
30
b.
One
member
from
an
association
representing
Iowa
cities.
31
c.
One
member
from
an
association
representing
boards
of
32
directors
of
Iowa
public
schools.
33
d.
One
member
from
an
association
representing
agricultural
34
property
taxpayers.
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e.
One
member
from
an
association
representing
industrial
1
property
taxpayers.
2
f.
One
member
who
is
a
residential
property
taxpayer.
3
g.
The
director
of
the
department
of
management
or
an
4
employee
of
the
department
of
management
designated
by
the
5
director
of
the
department
of
management.
6
h.
The
director
of
revenue
or
an
employee
of
the
department
7
of
revenue
designated
by
the
director
of
revenue.
8
i.
The
director
of
the
economic
development
authority
or
9
an
employee
of
the
authority
designated
by
the
director
of
the
10
economic
development
authority.
11
j.
One
member
from
an
association
representing
county
and
12
city
assessors
of
this
state.
13
3.
a.
The
department
of
revenue,
in
consultation
with
the
14
department
of
management,
shall
provide
staffing
assistance
to
15
the
advisory
group.
16
b.
The
advisory
group
shall
adopt
rules
relating
to
its
17
procedures
and
meetings
under
the
general
supervision
of
the
18
director
of
revenue.
19
4.
The
activities
of
the
advisory
group,
including
all
20
recommendations
adopted,
shall
be
included
in
an
annual
report.
21
The
first
such
report
shall
be
submitted
to
the
department
of
22
revenue
and
the
general
assembly
no
later
than
January
1,
2020,
23
with
subsequent
reports
developed
and
submitted
by
January
1
24
each
year
thereafter
until
January
1,
2025.
25
Sec.
38.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
26
deemed
of
immediate
importance,
takes
effect
upon
enactment.
27
DIVISION
III
28
ELDERLY
PROPERTY
TAX
CREDIT
29
Sec.
39.
Section
425.1,
subsection
1,
paragraph
a,
Code
30
2019,
is
amended
to
read
as
follows:
31
a.
A
homestead
credit
fund
is
created.
There
is
32
appropriated
annually
from
the
general
fund
of
the
state
to
33
the
department
of
revenue
to
be
credited
to
the
homestead
34
credit
fund,
an
amount
sufficient
to
implement
this
chapter
35
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subchapter
.
1
Sec.
40.
Section
425.17,
subsection
2,
Code
2019,
is
amended
2
to
read
as
follows:
3
2.
a.
“Claimant”
means
either
any
of
the
following:
4
(1)
A
person
either
filing
a
claim
for
credit
or
5
reimbursement
under
this
subchapter
who
has
attained
the
age
6
of
sixty-five
years
on
or
before
December
31
of
the
base
year
7
or
who
is
totally
disabled
and
was
totally
disabled
on
or
8
before
December
31
of
the
base
year
or
filing
a
claim
for
9
reimbursement
under
this
subchapter
who
has
attained
the
age
of
10
sixty-five
years
on
or
before
December
31
of
the
base
year
and
11
who
is
domiciled
in
this
state
at
the
time
the
claim
is
filed
or
12
at
the
time
of
the
person’s
death
in
the
case
of
a
claim
filed
13
by
the
executor
or
administrator
of
the
claimant’s
estate.
14
(2)
A
person
filing
a
claim
for
credit
or
reimbursement
15
under
this
subchapter
who
has
attained
the
age
of
twenty-three
16
years
on
or
before
December
31
of
the
base
year
or
was
a
head
17
of
household
on
December
31
of
the
base
year,
as
defined
in
18
the
Internal
Revenue
Code,
but
has
not
attained
the
age
or
19
disability
status
described
in
paragraph
“a”
,
subparagraph
(1)
20
or
the
age
status
and
eligibility
criteria
of
subparagraph
(3)
,
21
and
is
domiciled
in
this
state
at
the
time
the
claim
is
filed
or
22
at
the
time
of
the
person’s
death
in
the
case
of
a
claim
filed
23
by
the
executor
or
administrator
of
the
claimant’s
estate,
and
24
was
not
claimed
as
a
dependent
on
any
other
person’s
tax
return
25
for
the
base
year.
26
(3)
A
person
filing
a
claim
for
credit
under
this
subchapter
27
who
has
attained
the
age
of
sixty-five
years
on
or
before
28
December
31
of
the
base
year,
who
has
a
household
income
of
29
less
than
two
hundred
fifty
percent
of
the
federal
poverty
30
level,
as
defined
by
the
most
recently
revised
poverty
income
31
guidelines
published
by
the
United
States
department
of
health
32
and
human
services,
and
is
domiciled
in
this
state
at
the
time
33
the
claim
is
filed
or
at
the
time
of
the
person’s
death
in
the
34
case
of
a
claim
filed
by
the
executor
or
administrator
of
the
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claimant’s
estate.
1
b.
“Claimant”
under
paragraph
“a”
,
subparagraph
(1)
or
(2),
2
includes
a
vendee
in
possession
under
a
contract
for
deed
and
3
may
include
one
or
more
joint
tenants
or
tenants
in
common.
4
In
the
case
of
a
claim
for
rent
constituting
property
taxes
5
paid,
the
claimant
shall
have
rented
the
property
during
any
6
part
of
the
base
year.
In
the
case
of
a
claim
for
property
7
taxes
due,
the
claimant
shall
have
occupied
the
property
during
8
any
part
of
the
fiscal
year
beginning
July
1
of
the
base
year.
9
If
a
homestead
is
occupied
by
two
or
more
persons,
and
more
10
than
one
person
is
able
to
qualify
as
a
claimant,
the
persons
11
may
each
file
a
claim
based
upon
each
person’s
income
and
rent
12
constituting
property
taxes
paid
or
property
taxes
due.
13
Sec.
41.
Section
425.23,
subsection
1,
Code
2019,
is
amended
14
by
adding
the
following
new
paragraph:
15
NEW
PARAGRAPH
.
c.
The
tentative
credit
for
a
claimant
16
described
in
section
425.17,
subsection
2,
paragraph
“a”
,
17
subparagraph
(3),
shall
be
the
greater
of
the
following:
18
(1)
The
amount
of
the
credit
under
the
schedule
specified
in
19
paragraph
“a”
of
this
subsection
if
the
claimant
was
a
claimant
20
as
defined
in
section
425.17,
subsection
2,
paragraph
“a”
,
21
subparagraph
(1),
filing
for
a
credit
under
paragraph
“a”
of
22
this
subsection.
23
(2)
The
difference
between
the
actual
amount
of
property
24
taxes
due
on
the
homestead
during
the
fiscal
year
next
25
following
the
base
year
minus
the
actual
amount
of
property
26
taxes
due
on
the
homestead
during
the
first
fiscal
year
for
27
which
the
claimant
filed
a
claim
for
a
credit
calculated
under
28
this
paragraph
“c”
and
for
which
the
property
taxes
due
on
the
29
homestead
were
calculated
on
an
assessed
valuation
that
was
30
not
a
partial
assessment
and
if
the
claimant
has
filed
for
the
31
credit
calculated
under
this
paragraph
“c”
for
each
of
the
32
subsequent
fiscal
years
after
the
first
credit
claimed.
33
Sec.
42.
Section
425.23,
subsection
4,
paragraph
a,
Code
34
2019,
is
amended
to
read
as
follows:
35
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a.
For
the
base
year
beginning
in
the
1999
calendar
year
1
and
for
each
subsequent
base
year,
the
dollar
amounts
set
2
forth
in
subsections
subsection
1
,
paragraphs
“a”
and
“b”
,
and
3
subsection
3
shall
be
multiplied
by
the
cumulative
adjustment
4
factor
for
that
base
year.
“Cumulative
adjustment
factor”
means
5
the
product
of
the
annual
adjustment
factor
for
the
1998
base
6
year
and
all
annual
adjustment
factors
for
subsequent
base
7
years.
The
cumulative
adjustment
factor
applies
to
the
base
8
year
beginning
in
the
calendar
year
for
which
the
latest
annual
9
adjustment
factor
has
been
determined.
10
Sec.
43.
Section
425.24,
Code
2019,
is
amended
to
read
as
11
follows:
12
425.24
Maximum
property
tax
for
purpose
of
credit
or
13
reimbursement.
14
In
For
claimants
under
section
425.17,
subsection
2,
15
paragraph
“a”
,
subparagraphs
(1)
and
(2),
and
for
the
16
calculation
under
section
425.23,
subsection
1,
paragraph
“c”
,
17
subparagraph
(2),
in
any
case
in
which
property
taxes
due
or
18
rent
constituting
property
taxes
paid
for
any
household
exceeds
19
one
thousand
dollars,
the
amount
of
property
taxes
due
or
rent
20
constituting
property
taxes
paid
shall
be
deemed
to
have
been
21
one
thousand
dollars
for
purposes
of
this
subchapter
.
22
Sec.
44.
Section
425.39,
Code
2019,
is
amended
to
read
as
23
follows:
24
425.39
Fund
created
——
appropriation
——
priority.
25
The
elderly
and
disabled
property
tax
credit
and
26
reimbursement
fund
is
created.
There
is
appropriated
annually
27
from
the
general
fund
of
the
state
to
the
department
of
revenue
28
to
be
credited
to
the
elderly
and
disabled
property
tax
credit
29
and
reimbursement
fund,
from
funds
not
otherwise
appropriated,
30
an
amount
sufficient
to
implement
this
subchapter
for
claimants
31
described
in
section
425.17,
subsection
2
,
paragraph
“a”
,
32
subparagraph
subparagraphs
(1)
and
(3)
.
33
Sec.
45.
APPLICABILITY.
This
division
of
this
Act
applies
34
to
claims
under
chapter
425,
subchapter
II,
filed
on
or
after
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_____
January
1,
2020.
1
DIVISION
IV
2
STATE
APPRAISAL
MANUAL
3
Sec.
46.
Section
421.17,
subsection
17,
Code
2019,
is
4
amended
to
read
as
follows:
5
17.
To
prepare
and
issue
a
state
appraisal
manual
which
each
6
county
and
city
assessor
shall
use
in
assessing
and
valuing
all
7
classes
of
property
in
the
state.
The
appraisal
manual
shall
8
be
continuously
revised
and
the
manual
and
revisions
shall
be
9
issued
to
the
county
and
city
assessors
in
such
form
and
manner
10
as
prescribed
by
the
director.
Each
county
and
city
assessor
11
shall
use
the
most
recently
issued
manual
in
assessing
and
12
valuing
all
classes
of
property
in
the
state
within
two
years
13
of
the
publication
date
of
the
most
recently
issued
manual.
14
The
department
may
grant
an
extension
of
up
to
two
years
to
15
a
county
or
city
assessor
upon
request
and
demonstration
of
16
substantial
hardship
by
an
assessor.
17
EXPLANATION
18
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
19
the
explanation’s
substance
by
the
members
of
the
general
assembly.
20
Division
I
of
this
bill
removes
the
property
tax
levy
rate
21
limitations
on
the
general
and
rural
funds
for
counties
and
on
22
the
general
fund
for
cities
and
substitutes
a
limitation
on
the
23
maximum
amount
of
property
tax
dollars
that
may
be
certified
24
for
expenditure
by
a
county
or
city
for
those
funds
for
fiscal
25
years
beginning
on
or
after
July
1,
2020.
The
bill
specifies
26
various
purposes
and
funds
of
the
city
or
county
that
are
not
27
subject
to
the
new
property
tax
limitations.
For
the
fiscal
28
year
beginning
July
1,
2020,
and
subsequent
fiscal
years,
the
29
maximum
amount
of
property
tax
dollars
which
may
be
certified
30
for
levy
shall
generally
be
an
amount
equal
to
the
sum
of
the
31
prior
fiscal
year’s
actual
property
tax
dollars
certified
by
32
the
county
or
city
multiplied
by
the
annual
growth
factor,
33
as
defined
in
the
bill,
plus
the
amount
of
net
new
valuation
34
taxes,
as
defined
in
the
bill.
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Under
the
bill,
the
annual
growth
factor
is
determined
by
1
adding
the
annual
growth
percentage
to
100
percent.
Unless
a
2
higher
annual
growth
percentage
is
approved
by
the
applicable
3
county
or
city,
the
annual
growth
percentage
for
each
fiscal
4
year
beginning
on
or
after
July
1,
2020,
is
0
percent.
The
5
governing
body
of
the
applicable
county
or
city
may,
by
6
resolution,
annually
approve
an
annual
growth
percentage
in
7
excess
of
0
but
not
to
exceed
2
percent.
Such
resolution
8
must
be
preceded
by
notice
and
a
hearing
where
the
governing
9
board
receives
and
considers
public
objections.
Additionally,
10
following
approval
of
such
a
resolution
that
establishes
an
11
annual
growth
percentage
of
2
percent,
the
governing
body
may,
12
by
a
separate
resolution
approved
by
a
two-thirds
majority
of
13
the
governing
body,
approve
up
to
one
additional
percentage
14
point
for
the
annual
growth
percentage
if
the
governing
body
15
complies
with
the
notice
and
meeting
requirements
similar
to
16
those
for
the
other
percentage
increase.
However,
if
at
any
17
time
within
20
days
after
the
meeting,
a
petition
is
filed
that
18
is
signed
by
a
specified
number
of
eligible
electors,
asking
19
that
the
question
of
the
additional
increase
in
the
annual
20
growth
percentage
be
submitted
to
the
registered
voters
at
21
a
special
election,
the
governing
body,
subject
to
election
22
notice
requirements,
is
required
to
either
vote
to
abandon
the
23
resolution
or
shall
direct
the
county
commissioner
of
elections
24
to
call
a
special
election
upon
the
question.
The
proposition
25
is
approved
if
it
receives
a
favorable
majority
of
the
votes
26
cast
on
the
proposition.
27
Division
I
of
the
bill
also
makes
conforming
amendments
to
28
other
provisions
of
the
Code.
29
Division
I
of
the
bill
applies
to
fiscal
years
beginning
on
30
or
after
July
1,
2020.
31
Division
II
of
the
bill
directs
the
director
of
revenue
32
to
establish
a
property
tax
system
advisory
group
to
33
comprehensively
analyze
the
existing
property
tax
laws,
rules,
34
programs,
and
systems
of
this
state.
Based
on
the
analysis
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_____
conducted,
the
advisory
group
is
required
to
annually
provide
1
input,
feedback,
and
recommendations
to
the
department
of
2
revenue
and
to
the
general
assembly.
The
bill
sets
the
3
minimum
composition
requirements
for
the
advisory
group.
The
4
department
of
revenue,
in
consultation
with
the
department
5
of
management,
is
required
to
provide
staffing
assistance
to
6
the
advisory
group.
The
bill
requires
the
activities
of
the
7
advisory
group,
including
all
recommendations
adopted,
to
be
8
included
in
an
annual
report.
The
first
such
report
shall
9
be
submitted
to
the
department
of
revenue
and
the
general
10
assembly
no
later
than
January
1,
2020,
with
subsequent
reports
11
developed
and
submitted
by
January
1
each
year
thereafter
until
12
January
1,
2025.
13
Division
II
of
the
bill
takes
effect
upon
enactment.
14
Division
III
of
the
bill
modifies
the
eligibility
for
and
15
the
calculation
of
the
amount
of
the
property
tax
credit
for
16
persons
ages
65
and
older
under
Code
chapter
425,
subchapter
17
II.
18
Under
the
bill,
a
person
filing
a
claim
for
the
property
tax
19
credit
who
is
at
least
65
years
of
age
and
who
has
a
household
20
income
of
less
than
250
percent
of
the
federal
poverty
level
21
is
eligible
to
receive
a
credit
against
property
taxes
due
on
22
the
claimant’s
homestead.
For
such
a
claimant,
the
tentative
23
credit
amount
is
equal
to
the
greater
of
the
following:
(1)
24
the
amount
of
the
credit
as
calculated
under
the
schedule
25
of
credit
amounts
specified
in
Code
section
425.23(1)(a)
as
26
if
the
claimant
was
an
eligible
claimant
for
a
credit
under
27
that
provision;
and
(2)
the
difference
between
the
actual
28
amount
of
property
taxes
due
on
the
homestead
during
the
29
applicable
fiscal
year
minus
the
actual
amount
of
property
30
taxes
due
on
the
homestead
based
on
a
full
assessment
during
31
the
first
fiscal
year
for
which
the
claimant
filed
for
a
credit
32
calculated
under
the
bill
and
if
the
claimant
has
filed
for
the
33
credit
for
each
of
the
subsequent
fiscal
years
after
the
first
34
credit
claimed.
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S.F.
_____
Division
III
of
the
bill
applies
to
claims
under
Code
chapter
1
425,
subchapter
II,
filed
on
or
after
January
1,
2020.
2
Division
IV
relates
to
the
state
appraisal
manual
and
the
3
usage
of
the
manual
by
local
assessors.
Current
law
requires
4
the
director
of
revenue
to
prepare,
issue,
and
revise
a
state
5
appraisal
manual
which
each
county
and
city
assessor
shall
use
6
in
assessing
and
valuing
all
classes
of
property
in
the
state.
7
The
bill
requires
each
county
and
city
assessor
to
use
the
most
8
recently
issued
manual
in
assessing
and
valuing
all
classes
9
of
property
in
the
state
within
two
years
of
the
publication
10
date
of
the
most
recently
issued
manual.
If
requested,
the
11
department
of
revenue
may
grant
an
extension
of
up
to
two
years
12
to
a
county
or
city
assessor
upon
request
and
demonstration
of
13
substantial
hardship.
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