H.F. 2091 Section 1. NEW SECTION . 445.58 School district property 1 tax refund. 2 1. As used in this section, unless the context otherwise 3 requires: 4 a. “Full-time” means enrolled in the nonpublic school’s 5 primary instructional curriculum and not counted in the 6 enrollment of a public school district under section 257.6 7 or otherwise receiving instruction or services from a public 8 school. 9 b. “Nonpublic school” means the same as defined in section 10 280.2. 11 c. “Owner” means an individual who owns the real property 12 or one or more individuals of the same household who own or 13 control a majority interest in the business entity, as defined 14 in section 501A.102, that owns the real property. 15 d. “Real property” means property subject to taxes defined 16 in section 445.1, including property taxed as real property 17 under section 427A.1. 18 e. “School district property taxes” means ad valorem 19 property taxes imposed by the school district in which the real 20 property in this state is located, but exclusive of delinquent 21 interest due on the real property. 22 2. For property taxes due and payable in fiscal years 23 beginning on or after July 1, 2023, the owner of real property 24 who has one or more children residing primarily with the owner 25 who are enrolled full-time in a nonpublic school shall be 26 eligible for a refund of school district property taxes paid on 27 the owner’s real property that were due and payable during the 28 fiscal year that corresponds to the school year of enrollment 29 and which were paid by the owner or the owner’s business 30 entity, as applicable. 31 3. An owner who wishes to receive a refund of school 32 district property taxes allowed under this section shall obtain 33 the appropriate forms for filing for the refund from the county 34 treasurer. The owner claiming the refund shall file a refund 35 -1- LSB 5491YH (4) 89 md/jh 1/ 4

H.F. 2091 request with the county treasurer that includes identification 1 of the qualifying real property and certification of the dates 2 of enrollment for each student for which the owner is a parent 3 or guardian for the applicable school year. Refund claims must 4 be filed annually by the owner. 5 4. A claim for a refund of school district property taxes 6 paid shall not be allowed unless the claim is filed by the 7 owner with the county treasurer between April 1 and May 1, both 8 dates inclusive, of the fiscal year during which the property 9 taxes are due and payable. The county treasurer shall certify 10 to the department of management on or before May 15 of each 11 year the total amount of refunds due for claims allowed. 12 5. a. The amount of the refund shall be the total amount 13 of school district property taxes paid by the owner or the 14 owner’s business entity, as applicable, during the applicable 15 fiscal year. If, however, none of the owner’s children were 16 enrolled full-time in a nonpublic school for at least one-half 17 of the nonpublic school’s instructional calendar year, the 18 amount of the refund shall be one-half of the total amount of 19 school district property taxes paid by the owner or the owner’s 20 business entity, as applicable. 21 b. Only one refund per household or business entity per 22 fiscal year shall be allowed under this section. 23 c. The amount of any claim for refund under this section 24 shall, if applicable, first be applied by the county treasurer 25 against any tax liability of the owner or the owner’s business 26 entity, as applicable. 27 d. Upon certification by the county treasurer, each public 28 school district shall send to the county treasurer an amount 29 from the school district’s general fund or other fund of the 30 school district to the county treasurer to pay all approved 31 refund requests. 32 e. A refund for school district property taxes paid by an 33 owner’s business entity shall be paid to the business entity. 34 6. A claimant for a refund shall expressly waive any right 35 -2- LSB 5491YH (4) 89 md/jh 2/ 4

H.F. 2091 to confidentiality relating to school enrollment information 1 submitted in support of the claim or obtainable by the county 2 treasurer. 3 7. A person who makes a false claim for the purpose 4 of obtaining a refund provided for in this section or who 5 knowingly receives the refund without being legally entitled 6 to it is guilty of a fraudulent practice. The claim for refund 7 shall be disallowed in full and if the refund has been paid, 8 the amount shall be recovered in the manner provided in section 9 425.27. 10 8. Refunds issued under this section shall not modify a 11 school district’s authorized budget under section 257.7 or 12 other provision of law and shall not result in an adjustment to 13 state aid received by the school district. 14 EXPLANATION 15 The inclusion of this explanation does not constitute agreement with 16 the explanation’s substance by the members of the general assembly. 17 This bill establishes a property tax refund for certain real 18 property owners with children enrolled in a nonpublic school. 19 For property taxes due and payable in fiscal years beginning 20 on or after July 1, 2023, the owner of real property who has 21 one or more children residing primarily with the owner who are 22 enrolled full-time in a nonpublic school shall be eligible 23 for a refund of school district property taxes paid on the 24 owner’s real property or the real property owned by a business 25 entity for which the individual owns or controls a majority 26 interest that were due and payable during the fiscal year that 27 corresponds to the school year of enrollment. 28 An owner claiming the refund shall file a refund request 29 with the county treasurer that includes identification of the 30 qualifying real property and certification of the dates of 31 enrollment for each student for which the owner is a parent or 32 guardian for the applicable school year. Refund claims must 33 be filed annually by the owner. A claim for a refund of school 34 district property taxes paid shall not be allowed unless the 35 -3- LSB 5491YH (4) 89 md/jh 3/ 4

H.F. 2091 claim is filed by the owner with the county treasurer between 1 April 1 and May 1 of the fiscal year during which the property 2 taxes are due and payable. 3 The amount of the refund shall be the total amount of school, 4 district property taxes paid by the owner or the owner’s 5 business entity, as applicable, during the applicable fiscal 6 year. If, however, none of the owner’s children were enrolled 7 full-time in a nonpublic school for at least one-half of the 8 nonpublic school’s instructional calendar year, the amount of 9 the refund shall be one-half of the total amount of school 10 district property taxes paid by the owner or the owner’s 11 business entity, as applicable. A refund for school district 12 property taxes paid by an owner’s business entity shall be paid 13 to the business entity. 14 The amount of any claim for refund shall, if applicable, 15 first be applied by the county treasurer against any tax 16 liability of the owner or the owner’s business entity, as 17 applicable. A claimant shall expressly waive any right to 18 confidentiality relating to school enrollment information 19 submitted in support of the claim or obtainable by the county 20 treasurer. 21 A person who makes a false claim for the purpose of obtaining 22 a refund or who knowingly receives the refund without being 23 legally entitled to it is guilty of a fraudulent practice. 24 The bill provides that refunds issued shall not modify a 25 school district’s authorized budget and shall not result in an 26 adjustment to state aid received by the school district. 27 -4- LSB 5491YH (4) 89 md/jh 4/ 4