House
Study
Bill
120
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
DEPARTMENT
OF
REVENUE
BILL)
A
BILL
FOR
An
Act
relating
to
the
administration
of
the
reimbursement
for
1
rent
constituting
property
taxes
paid
and
related
matters
2
and
including
effective
date
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
331.559,
subsection
12,
Code
2021,
is
1
amended
to
read
as
follows:
2
12.
Carry
out
duties
relating
to
the
administration
of
the
3
homestead
tax
credit
and
other
credits
as
provided
in
sections
4
425.4
,
425.5
,
425.7
,
425.9
,
425.10
,
and
425.25
.
5
Sec.
2.
Section
425.1,
subsections
1,
4,
and
6,
Code
2021,
6
are
amended
to
read
as
follows:
7
1.
a.
A
homestead
credit
fund
is
created.
There
is
8
appropriated
annually
from
the
general
fund
of
the
state
to
9
the
department
of
revenue
to
be
credited
to
the
homestead
10
credit
fund,
an
amount
sufficient
to
implement
this
chapter
11
subchapter
.
12
b.
The
director
of
the
department
of
administrative
services
13
shall
issue
warrants
on
the
homestead
credit
fund
payable
to
14
the
county
treasurers
of
the
several
counties
of
the
state
15
under
this
chapter
subchapter
.
16
4.
Annually
the
department
of
revenue
shall
certify
to
17
the
county
auditor
of
each
county
the
credit
and
its
amount
18
in
dollars.
Each
county
auditor
shall
then
enter
the
credit
19
against
the
tax
levied
on
each
eligible
homestead
in
each
20
county
payable
during
the
ensuing
year,
designating
on
the
tax
21
lists
the
credit
as
being
from
the
homestead
credit
fund,
and
22
credit
shall
then
be
given
to
the
several
taxing
districts
in
23
which
eligible
homesteads
are
located
in
an
amount
equal
to
the
24
credits
allowed
on
the
taxes
of
the
homesteads.
The
amount
of
25
credits
shall
be
apportioned
by
each
county
treasurer
to
the
26
several
taxing
districts
as
provided
by
law,
in
the
same
manner
27
as
though
the
amount
of
the
credit
had
been
paid
by
the
owners
28
of
the
homesteads.
However,
the
several
taxing
districts
shall
29
not
draw
the
funds
so
credited
until
after
the
semiannual
30
allocations
have
been
received
by
the
county
treasurer,
as
31
provided
in
this
chapter
subchapter
.
Each
county
treasurer
32
shall
show
on
each
tax
receipt
the
amount
of
credit
received
33
from
the
homestead
credit
fund.
34
6.
The
homestead
tax
credit
allowed
in
this
chapter
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subchapter
shall
not
exceed
the
actual
amount
of
taxes
payable
1
on
the
eligible
homestead,
exclusive
of
any
special
assessments
2
levied
against
the
homestead.
3
Sec.
3.
Section
425.2,
subsections
1
and
3,
Code
2021,
are
4
amended
to
read
as
follows:
5
1.
A
person
who
wishes
to
qualify
for
the
homestead
6
credit
allowed
under
this
chapter
subchapter
shall
obtain
the
7
appropriate
forms
for
filing
for
the
credit
from
the
assessor.
8
The
person
claiming
the
credit
shall
file
a
verified
statement
9
and
designation
of
homestead
with
the
assessor
for
the
year
for
10
which
the
person
is
first
claiming
the
credit.
The
claim
shall
11
be
filed
not
later
than
July
1
of
the
year
for
which
the
person
12
is
claiming
the
credit.
A
claim
filed
after
July
1
of
the
year
13
for
which
the
person
is
claiming
the
credit
shall
be
considered
14
as
a
claim
filed
for
the
following
year.
15
3.
In
case
the
owner
of
the
homestead
is
in
active
service
16
in
the
armed
forces
of
this
state
or
of
the
United
States,
or
is
17
sixty-five
years
of
age
or
older,
or
is
disabled,
the
statement
18
and
designation
may
be
signed
and
delivered
by
any
member
of
19
the
owner’s
family,
by
the
owner’s
guardian
or
conservator,
or
20
by
any
other
person
who
may
represent
the
owner
under
power
21
of
attorney.
If
the
owner
of
the
homestead
is
married,
the
22
spouse
may
sign
and
deliver
the
statement
and
designation.
The
23
director
of
human
services
or
the
director’s
designee
may
make
24
application
for
the
benefits
of
this
chapter
subchapter
as
the
25
agent
for
and
on
behalf
of
persons
receiving
assistance
under
26
chapter
249
.
27
Sec.
4.
Section
425.6,
Code
2021,
is
amended
to
read
as
28
follows:
29
425.6
Waiver
by
neglect.
30
If
a
person
fails
to
file
a
claim
or
to
have
a
claim
on
file
31
with
the
assessor
for
the
credits
provided
in
this
chapter
32
subchapter
,
the
person
is
deemed
to
have
waived
the
homestead
33
credit
for
the
year
in
which
the
person
failed
to
file
the
34
claim
or
to
have
a
claim
on
file
with
the
assessor.
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Sec.
5.
Section
425.7,
subsections
1
and
2,
Code
2021,
are
1
amended
to
read
as
follows:
2
1.
Any
person
whose
claim
is
denied
under
the
provisions
of
3
this
chapter
subchapter
may
appeal
from
the
action
of
the
board
4
of
supervisors
to
the
district
court
of
the
county
in
which
5
said
claimed
homestead
is
situated
by
giving
written
notice
of
6
such
appeal
to
the
county
auditor
of
said
county
within
twenty
7
days
from
the
date
of
mailing
of
notice
of
such
action
by
the
8
board
of
supervisors.
9
2.
In
the
event
any
claim
under
this
chapter
subchapter
is
10
allowed,
any
owner
of
an
eligible
homestead
may
appeal
from
the
11
action
of
the
board
of
supervisors
to
the
district
court
of
the
12
county
in
which
said
claimed
homestead
is
situated,
by
giving
13
written
notice
of
such
appeal
to
the
county
auditor
of
said
14
county
and
such
notice
to
the
owner
of
said
claimed
homestead
15
as
a
judge
of
the
district
court
shall
direct.
16
Sec.
6.
Section
425.8,
Code
2021,
is
amended
to
read
as
17
follows:
18
425.8
Forms
——
rules.
19
1.
The
director
of
revenue
shall
prescribe
the
form
20
for
the
making
of
a
verified
statement
and
designation
of
21
homestead,
the
form
for
the
supporting
affidavits
required
22
herein,
and
such
other
forms
as
may
be
necessary
for
the
proper
23
administration
of
this
chapter
subchapter
.
Whenever
necessary,
24
the
department
of
revenue
shall
forward
to
the
county
auditors
25
of
the
several
counties
in
the
state
the
prescribed
sample
26
forms,
and
the
county
auditors
shall
furnish
blank
forms
27
prepared
in
accordance
therewith
with
the
assessment
rolls,
28
books,
and
supplies
delivered
to
the
assessors.
The
department
29
of
revenue
shall
prescribe
and
the
county
auditors
shall
30
provide
on
the
forms
for
claiming
the
homestead
credit
a
31
statement
to
the
effect
that
the
owner
realizes
that
the
owner
32
must
give
written
notice
to
the
assessor
when
the
owner
changes
33
the
use
of
the
property.
34
2.
The
director
of
revenue
may
prescribe
rules,
not
35
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inconsistent
with
the
provisions
of
this
chapter
subchapter
,
1
necessary
to
carry
out
and
effectuate
its
purposes.
2
Sec.
7.
Section
425.9,
subsection
1,
Code
2021,
is
amended
3
to
read
as
follows:
4
1.
If
the
amount
of
credit
apportioned
to
any
homestead
5
under
the
provisions
of
this
chapter
subchapter
in
any
6
year
shall
exceed
the
total
tax,
exclusive
of
any
special
7
assessments
levied
against
said
homestead,
then
such
excess
8
shall
be
remitted
by
the
county
treasurer
to
the
department
of
9
revenue
to
be
redeposited
in
the
homestead
credit
fund
and
be
10
reallocated
the
following
year
by
the
department
as
provided
in
11
this
chapter
subchapter
.
12
Sec.
8.
Section
425.10,
Code
2021,
is
amended
to
read
as
13
follows:
14
425.10
Reversal
of
allowed
claim.
15
In
the
event
any
claim
is
allowed,
and
subsequently
reversed
16
on
appeal,
any
credit
made
thereunder
shall
be
void,
and
the
17
amount
of
such
credit
shall
be
charged
against
the
property
in
18
question,
and
the
director
of
revenue,
the
county
auditor,
and
19
the
county
treasurer
are
authorized
and
directed
to
correct
20
their
books
and
records
accordingly.
The
amount
of
such
21
erroneous
credit,
when
collected,
shall
be
returned
by
the
22
county
treasurer
to
the
homestead
credit
fund
to
be
reallocated
23
the
following
year
as
provided
in
this
chapter
subchapter
.
24
Sec.
9.
Section
425.11,
subsection
1,
unnumbered
paragraph
25
1,
Code
2021,
is
amended
to
read
as
follows:
26
For
the
purpose
of
this
chapter
subchapter
and
wherever
used
27
in
this
chapter
subchapter
:
28
Sec.
10.
Section
425.11,
subsection
1,
paragraph
d,
29
subparagraph
(3),
Code
2021,
is
amended
to
read
as
follows:
30
(3)
It
must
not
embrace
more
than
one
dwelling
house,
but
31
where
a
homestead
has
more
than
one
dwelling
house
situated
32
thereon,
the
credit
provided
for
in
this
chapter
subchapter
33
shall
apply
to
the
home
and
buildings
used
by
the
owner,
but
34
shall
not
apply
to
any
other
dwelling
house
and
buildings
35
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appurtenant.
1
Sec.
11.
Section
425.11,
subsection
1,
paragraph
e,
Code
2
2021,
is
amended
to
read
as
follows:
3
e.
“Owner”
means
the
person
who
holds
the
fee
simple
4
title
to
the
homestead,
and
in
addition
shall
mean
the
person
5
occupying
as
a
surviving
spouse
or
the
person
occupying
under
6
a
contract
of
purchase
which
contract
has
been
recorded
in
7
the
office
of
the
county
recorder
of
the
county
in
which
the
8
property
is
located;
or
the
person
occupying
the
homestead
9
under
devise
or
by
operation
of
the
inheritance
laws
where
10
the
whole
interest
passes
or
where
the
divided
interest
is
11
shared
only
by
persons
related
or
formerly
related
to
each
12
other
by
blood,
marriage
or
adoption;
or
the
person
occupying
13
the
homestead
is
a
shareholder
of
a
family
farm
corporation
14
that
owns
the
property;
or
the
person
occupying
the
homestead
15
under
a
deed
which
conveys
a
divided
interest
where
the
divided
16
interest
is
shared
only
by
persons
related
or
formerly
related
17
to
each
other
by
blood,
marriage
or
adoption;
or
where
the
18
person
occupying
the
homestead
holds
a
life
estate
with
the
19
reversion
interest
held
by
a
nonprofit
corporation
organized
20
under
chapter
504
,
provided
that
the
holder
of
the
life
estate
21
is
liable
for
and
pays
property
tax
on
the
homestead;
or
where
22
the
person
occupying
the
homestead
holds
an
interest
in
a
23
horizontal
property
regime
under
chapter
499B
,
regardless
24
of
whether
the
underlying
land
committed
to
the
horizontal
25
property
regime
is
in
fee
or
as
a
leasehold
interest,
provided
26
that
the
holder
of
the
interest
in
the
horizontal
property
27
regime
is
liable
for
and
pays
property
tax
on
the
homestead;
28
or
where
the
person
occupying
the
homestead
is
a
member
of
a
29
community
land
trust
as
defined
in
42
U.S.C.
§12773,
regardless
30
of
whether
the
underlying
land
is
in
fee
or
as
a
leasehold
31
interest,
provided
that
the
member
of
the
community
land
32
trust
is
occupying
the
homestead
and
is
liable
for
and
pays
33
property
tax
on
the
homestead.
For
the
purpose
of
this
chapter
34
subchapter
the
word
“owner”
shall
be
construed
to
mean
a
bona
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fide
owner
and
not
one
for
the
purpose
only
of
availing
the
1
person
of
the
benefits
of
this
chapter
subchapter
.
In
order
2
to
qualify
for
the
homestead
tax
credit,
evidence
of
ownership
3
shall
be
on
file
in
the
office
of
the
clerk
of
the
district
4
court
or
recorded
in
the
office
of
the
county
recorder
at
the
5
time
the
owner
files
with
the
assessor
a
verified
statement
6
of
the
homestead
claimed
by
the
owner
as
provided
in
section
7
425.2
.
8
Sec.
12.
Section
425.12,
Code
2021,
is
amended
to
read
as
9
follows:
10
425.12
Indian
land.
11
Each
forty
acres
of
land,
or
fraction
thereof,
occupied
by
12
a
member
or
members
of
the
Sac
and
Fox
Indians
in
Tama
county,
13
which
land
is
held
in
trust
by
the
secretary
of
the
interior
of
14
the
United
States
for
said
Indians,
shall
be
given
a
homestead
15
tax
credit
within
the
meaning
and
under
the
provisions
of
this
16
chapter
subchapter
.
Application
for
such
homestead
tax
credit
17
shall
be
made
to
the
county
auditor
of
Tama
county
and
may
be
18
made
by
a
representative
of
the
tribal
council.
19
Sec.
13.
Section
425.13,
Code
2021,
is
amended
to
read
as
20
follows:
21
425.13
Conspiracy
to
defraud.
22
If
any
two
or
more
persons
conspire
and
confederate
together
23
with
fraudulent
intent
to
obtain
the
credit
provided
for
under
24
the
terms
of
this
chapter
subchapter
by
making
a
false
deed,
or
25
a
false
contract
of
purchase,
they
are
guilty
of
a
fraudulent
26
practice.
27
Sec.
14.
Section
425.15,
subsection
1,
unnumbered
paragraph
28
1,
Code
2021,
is
amended
to
read
as
follows:
29
If
the
owner
of
a
homestead
allowed
a
credit
under
this
30
chapter
subchapter
is
any
of
the
following,
the
credit
allowed
31
on
the
homestead
from
the
homestead
credit
fund
shall
be
the
32
entire
amount
of
the
tax
levied
on
the
homestead:
33
Sec.
15.
Section
425.16,
Code
2021,
is
amended
to
read
as
34
follows:
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425.16
Additional
tax
credit.
1
1.
In
addition
to
the
homestead
tax
credit
allowed
under
2
section
425.1,
subsections
1
through
4
,
persons
who
own
or
rent
3
their
homesteads
and
who
meet
the
qualifications
provided
in
4
this
subchapter
are
eligible
for
an
extraordinary
a
property
5
tax
credit
or
property
taxes
due
or
reimbursement
of
rent
6
constituting
property
taxes
paid
.
7
2.
a.
The
property
tax
credit
for
property
taxes
due
under
8
this
subchapter
shall
be
administered
by
the
department
of
9
revenue,
the
assessor,
and
other
county
officials
as
provided
10
in
this
subchapter.
11
b.
The
reimbursement
of
rent
constituting
property
taxes
12
paid
under
this
subchapter
shall
be
administered
by
the
13
department
of
human
services
as
provided
in
this
subchapter.
14
Sec.
16.
Section
425.17,
subsection
3,
Code
2021,
is
amended
15
to
read
as
follows:
16
3.
“Gross
rent”
means
rental
paid
at
arm’s
length
for
the
17
right
of
occupancy
of
a
homestead
or
manufactured
or
mobile
18
home,
including
rent
for
space
occupied
by
a
manufactured
19
or
mobile
home
not
to
exceed
one
acre.
If
the
department
20
of
revenue
human
services
determines
that
the
landlord
and
21
tenant
have
not
dealt
with
each
other
at
arm’s
length,
and
22
the
department
of
revenue
human
services
is
satisfied
that
23
the
gross
rent
charged
was
excessive,
the
department
of
human
24
services
shall
adjust
the
gross
rent
to
a
reasonable
amount
as
25
determined
by
the
department
of
human
services
.
26
Sec.
17.
Section
425.18,
Code
2021,
is
amended
to
read
as
27
follows:
28
425.18
Right
to
file
a
claim.
29
The
right
to
file
a
claim
for
reimbursement
or
credit
under
30
this
subchapter
may
be
exercised
by
the
claimant
or
on
behalf
31
of
a
claimant
by
the
claimant’s
legal
guardian,
spouse,
or
32
attorney,
or
by
the
executor
or
administrator
of
the
claimant’s
33
estate.
If
a
claimant
dies
after
having
filed
a
claim
for
34
reimbursement
for
rent
constituting
property
taxes
paid,
the
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amount
of
the
reimbursement
may
be
paid
to
another
member
of
1
the
household
as
determined
by
the
department
of
revenue
of
2
human
services
.
If
the
claimant
was
the
only
member
of
the
3
household,
the
reimbursement
may
be
paid
to
the
claimant’s
4
executor
or
administrator,
but
if
neither
is
appointed
and
5
qualified
within
one
year
from
the
date
of
the
filing
of
6
the
claim,
the
reimbursement
shall
escheat
to
the
state.
If
7
a
claimant
dies
after
having
filed
a
claim
for
credit
for
8
property
taxes
due,
the
amount
of
credit
shall
be
paid
as
if
9
the
claimant
had
not
died.
10
Sec.
18.
Section
425.19,
Code
2021,
is
amended
to
read
as
11
follows:
12
425.19
Claim
and
credit
or
reimbursement.
13
Subject
to
the
limitations
provided
in
this
subchapter
,
a
14
claimant
may
annually
claim
a
credit
for
property
taxes
due
15
during
the
fiscal
year
next
following
the
base
year
or
claim
16
a
reimbursement
for
rent
constituting
property
taxes
paid
in
17
the
base
year.
The
amount
of
the
credit
for
property
taxes
due
18
for
a
homestead
shall
be
paid
on
June
15
of
each
year
from
the
19
elderly
and
disabled
property
tax
credit
fund
under
section
20
425.39,
subsection
1,
by
the
director
of
revenue
to
the
county
21
treasurer
who
shall
credit
the
money
received
against
the
22
amount
of
the
property
taxes
due
and
payable
on
the
homestead
23
of
the
claimant
and
the
amount
of
the
reimbursement
for
rent
24
constituting
property
taxes
paid
shall
be
paid
by
the
director
25
of
human
services
to
the
claimant
from
the
state
general
26
reimbursement
fund
under
section
425.39,
subsection
2,
on
or
27
before
December
31
of
each
year.
28
Sec.
19.
Section
425.20,
subsections
1
and
3,
Code
2021,
are
29
amended
to
read
as
follows:
30
1.
A
claim
for
reimbursement
for
rent
constituting
property
31
taxes
paid
shall
not
be
paid
or
allowed,
unless
the
claim
is
32
filed
with
and
in
the
possession
of
the
department
of
revenue
33
human
services
on
or
before
June
1
of
the
year
following
the
34
base
year.
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3.
In
case
of
sickness,
absence,
or
other
disability
of
1
the
claimant
or
if,
in
the
judgment
of
the
director
of
revenue
2
or
the
director
of
human
services,
as
applicable
,
good
cause
3
exists
and
the
claimant
requests
an
extension,
the
director
4
of
human
services
may
extend
the
time
for
filing
a
claim
for
5
reimbursement
or
and
the
director
of
revenue
may
extend
the
6
time
for
filing
a
claim
for
credit.
However,
any
further
7
time
granted
shall
not
extend
beyond
December
31
of
the
year
8
following
the
year
in
which
the
claim
was
required
to
be
filed.
9
Claims
filed
as
a
result
of
this
subsection
shall
be
filed
with
10
the
director
of
human
services
or
the
director
of
revenue,
as
11
applicable,
who
shall
provide
for
the
reimbursement
of
the
12
claim
to
the
claimant.
13
Sec.
20.
Section
425.23,
subsection
3,
paragraph
a,
Code
14
2021,
is
amended
to
read
as
follows:
15
a.
A
person
who
is
eligible
to
file
a
claim
for
credit
16
for
property
taxes
due
and
who
has
a
household
income
of
17
eight
thousand
five
hundred
dollars
or
less
and
who
has
18
an
unpaid
special
assessment
levied
against
the
homestead
19
may
file
a
claim
for
a
special
assessment
credit
with
the
20
county
treasurer.
The
department
of
revenue
shall
provide
21
to
the
respective
treasurers
the
forms
necessary
for
the
22
administration
of
this
subsection
.
The
claim
shall
be
filed
23
not
later
than
September
30
of
each
year.
Upon
the
filing
of
24
the
claim,
interest
for
late
payment
shall
not
accrue
against
25
the
amount
of
the
unpaid
special
assessment
due
and
payable.
26
The
claim
filed
by
the
claimant
constitutes
a
claim
for
credit
27
of
an
amount
equal
to
the
actual
amount
due
upon
the
unpaid
28
special
assessment,
plus
interest,
payable
during
the
fiscal
29
year
for
which
the
claim
is
filed
against
the
homestead
of
30
the
claimant.
However,
where
the
claimant
is
an
individual
31
described
in
section
425.17,
subsection
2
,
paragraph
“a”
,
32
subparagraph
(2),
and
the
tentative
credit
is
determined
33
according
to
the
schedule
in
subsection
1
,
paragraph
“b”
,
34
subparagraph
(2),
of
this
section
,
the
claim
filed
constitutes
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a
claim
for
credit
of
an
amount
equal
to
one-half
of
the
actual
1
amount
due
and
payable
during
the
fiscal
year.
The
treasurer
2
shall
certify
to
the
director
of
revenue
not
later
than
October
3
15
of
each
year
the
total
amount
of
dollars
due
for
claims
4
allowed.
The
amount
of
reimbursement
due
each
county
shall
be
5
certified
by
the
director
of
revenue
and
paid
by
the
director
6
of
the
department
of
administrative
services
by
November
15
7
of
each
year,
drawn
upon
warrants
payable
to
the
respective
8
treasurer.
There
is
appropriated
annually
from
the
general
9
fund
of
the
state
to
the
department
of
revenue
an
amount
10
sufficient
to
carry
out
the
provisions
of
this
subsection
.
The
11
treasurer
shall
credit
any
moneys
received
from
the
department
12
of
revenue
against
the
amount
of
the
unpaid
special
assessment
13
due
and
payable
on
the
homestead
of
the
claimant.
14
Sec.
21.
Section
425.23,
subsection
4,
Code
2021,
is
amended
15
by
adding
the
following
new
paragraph:
16
NEW
PARAGRAPH
.
c.
The
cumulative
adjustment
factor
shall
be
17
determined
annually
by
the
department
of
revenue.
18
Sec.
22.
Section
425.25,
Code
2021,
is
amended
to
read
as
19
follows:
20
425.25
Administration
——
claim
forms
.
21
1.
The
director
of
revenue
shall
make
available
suitable
22
forms
with
instructions
for
claimants
of
the
credit
for
23
property
taxes
due
.
Each
assessor
and
county
treasurer
shall
24
make
available
the
forms
and
instructions.
The
claim
shall
25
be
in
a
form
as
the
director
of
revenue
may
prescribe.
The
26
director
may
shall
also
devise
a
tax
credit
or
reimbursement
27
table,
with
amounts
rounded
to
the
nearest
even
whole
dollar.
28
Reimbursements
or
credits
Credits
in
the
amount
of
less
than
29
one
dollar
shall
not
be
paid.
30
2.
The
director
of
human
services
shall
make
available
31
suitable
forms
with
instructions
for
claimants
of
the
32
reimbursement
for
rent
constituting
property
taxes
paid.
The
33
claim
shall
be
in
a
form
as
the
director
of
human
services
34
may
prescribe.
The
director
of
revenue
shall
devise
a
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reimbursement
table
with
amounts
rounded
to
the
nearest
even
1
whole
dollar
and
provide
such
table
to
the
director
of
human
2
services.
Reimbursements
in
the
amount
of
less
than
one
dollar
3
shall
not
be
paid.
4
Sec.
23.
Section
425.26,
Code
2021,
is
amended
to
read
as
5
follows:
6
425.26
Proof
of
claim.
7
1.
Every
claimant
for
the
credit
for
property
taxes
due
8
shall
give
the
department
of
revenue,
in
support
of
the
claim,
9
reasonable
proof
of:
10
a.
Age
and
total
disability,
if
any.
11
b.
Property
taxes
due
or
rent
constituting
property
taxes
12
paid,
including
the
name
and
address
of
the
owner
or
manager
13
of
the
property
rented
and
a
statement
whether
the
claimant
is
14
related
by
blood,
marriage,
or
adoption
to
the
owner
or
manager
15
of
the
property
rented
.
16
c.
Homestead
credit
allowed
against
property
taxes
due.
17
d.
Changes
of
homestead.
18
e.
Household
membership.
19
f.
Household
income.
20
g.
Size
and
nature
of
property
claimed
as
the
homestead.
21
2.
Every
claimant
for
reimbursement
of
rent
constituting
22
property
taxes
paid
shall
give
the
department
of
human
23
services,
in
support
of
the
claim,
reasonable
proof
of:
24
a.
Age
and
total
disability,
if
any.
25
b.
Rent
constituting
property
taxes
paid,
including
the
name
26
and
address
of
the
owner
or
manager
of
the
property
rented
and
27
a
statement
whether
the
claimant
is
related
by
blood,
marriage,
28
or
adoption
to
the
owner
or
manager
of
the
property
rented.
29
c.
Changes
of
homestead.
30
d.
Household
membership.
31
e.
Household
income.
32
f.
Size
and
nature
of
property
claimed
as
the
homestead.
33
2.
3.
The
department
of
revenue
or
the
department
of
human
34
services
may
require
any
additional
proof
necessary
to
support
35
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a
claim.
1
Sec.
24.
Section
425.27,
Code
2021,
is
amended
to
read
as
2
follows:
3
425.27
Audit
——
recalculation
or
denial
——
appeals.
4
1.
a.
The
department
of
revenue
is
responsible
for
the
5
audit
of
claims
for
credit
of
property
taxes
due
under
this
6
subchapter.
7
b.
The
department
of
human
services
is
responsible
for
8
the
audit
of
claims
for
reimbursement
for
rent
constituting
9
property
taxes
paid
under
this
subchapter.
10
2.
If
on
the
audit
of
a
claim
for
credit
or
reimbursement
11
under
this
subchapter
,
the
department
of
revenue
determines
12
the
amount
of
the
claim
to
have
been
incorrectly
calculated
13
or
that
the
claim
is
not
allowable,
the
department
of
revenue
14
shall
recalculate
the
claim
and
notify
the
claimant
of
15
the
recalculation
or
denial
and
the
reasons
for
it.
The
16
recalculation
of
the
claim
shall
be
final
unless
appealed
to
17
the
director
of
revenue
within
thirty
days
from
the
date
of
18
notice
of
recalculation
or
denial.
The
director
of
revenue
19
shall
grant
a
hearing,
and
upon
hearing
determine
the
correct
20
claim,
if
any,
and
notify
the
claimant
of
the
decision
by
mail.
21
The
department
of
revenue
shall
not
adjust
a
claim
after
three
22
years
from
October
31
of
the
year
in
which
the
claim
was
filed.
23
If
the
claim
for
reimbursement
has
been
paid,
the
amount
may
be
24
recovered
by
assessment
in
the
same
manner
that
income
taxes
25
are
assessed
under
sections
422.26
and
422.30
.
If
the
claim
26
for
credit
has
been
paid,
the
department
of
revenue
shall
give
27
notification
to
the
claimant
and
the
county
treasurer
of
the
28
recalculation
or
denial
of
the
claim
and
the
county
treasurer
29
shall
proceed
to
collect
the
tax
owed
in
the
same
manner
as
30
other
property
taxes
due
and
payable
are
collected,
if
the
31
property
on
which
the
credit
was
granted
is
still
owned
by
the
32
claimant,
and
repay
the
amount
to
the
director
upon
collection.
33
If
the
property
on
which
the
credit
was
granted
is
not
owned
by
34
the
claimant,
the
amount
may
be
recovered
from
the
claimant
by
35
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assessment
in
the
same
manner
that
income
taxes
are
assessed
1
under
sections
422.26
and
422.30
.
The
decision
of
the
director
2
of
revenue
shall
be
final
unless
appealed
as
provided
in
3
section
425.31
.
4
3.
If
on
the
audit
of
a
claim
for
reimbursement
for
rent
5
constituting
property
taxes
paid
under
this
subchapter,
the
6
department
of
human
services
determines
the
amount
of
the
claim
7
to
have
been
incorrectly
calculated
or
that
the
claim
is
not
8
allowable,
the
department
of
human
services
shall
recalculate
9
the
claim
and
notify
the
claimant
of
the
recalculation
or
10
denial
and
the
reasons
for
it.
The
recalculation
of
the
11
claim
shall
be
final
unless
appealed
to
the
director
of
12
human
services
within
thirty
days
from
the
date
of
notice
of
13
recalculation
or
denial.
The
director
of
human
services
shall
14
grant
a
hearing,
and
upon
hearing
determine
the
correct
claim,
15
if
any,
and
notify
the
claimant
of
the
decision
by
mail.
The
16
department
of
human
services
shall
not
adjust
a
claim
after
17
three
years
from
October
31
of
the
year
in
which
the
claim
18
was
filed.
If
the
claim
for
reimbursement
has
been
paid,
the
19
amount
may
be
recovered
by
the
department
of
human
services.
20
The
decision
of
the
director
of
human
services
shall
be
final
21
unless
appealed
as
provided
in
section
425.31.
22
4.
a.
Section
For
the
purpose
of
administering
the
credit
23
for
property
taxes
due,
including
the
duties
of
the
director
24
of
revenue
and
the
department
of
revenue,
section
422.70
is
25
applicable
with
respect
to
this
subchapter
.
26
b.
For
the
purpose
of
administering
the
reimbursement
for
27
rent
constituting
property
taxes
paid,
including
the
duties
28
of
the
director
of
human
services
and
the
department
of
human
29
services
under
this
subchapter,
the
director
of
human
services
30
shall
have
the
same
powers
as
those
described
in
section
31
422.70.
32
Sec.
25.
Section
425.28,
Code
2021,
is
amended
to
read
as
33
follows:
34
425.28
Waiver
of
confidentiality.
35
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1.
A
claimant
for
the
credit
for
property
taxes
due
shall
1
expressly
waive
any
right
to
confidentiality
relating
to
all
2
income
tax
information
obtainable
through
the
department
of
3
revenue,
including
all
information
covered
by
sections
422.20
4
and
422.72
.
This
waiver
shall
apply
to
information
available
5
to
the
county
treasurer
who
shall
hold
the
information
6
confidential
except
that
it
may
be
used
as
evidence
to
disallow
7
the
credit.
8
2.
A
claimant
for
reimbursement
of
rent
constituting
9
property
taxes
paid
shall
expressly
waive
any
right
to
10
confidentiality
relating
to
all
income
tax
information
11
obtainable
by
the
department
of
human
services.
12
3.
For
the
effective
administration
of
this
subchapter,
13
the
department
of
revenue
and
the
department
of
human
services
14
shall
share
information
obtained
by
each
department
from
15
claimants
under
this
subchapter.
16
2.
4.
The
In
addition
to
the
sharing
of
information
under
17
subsection
3,
the
department
of
revenue
human
services
may
18
release
information
pertaining
to
a
person’s
eligibility
or
19
claim
for
or
receipt
of
rent
reimbursement
to
an
employee
of
20
the
department
of
inspections
and
appeals
in
the
employee’s
21
official
conduct
of
an
audit
or
investigation.
22
Sec.
26.
Section
425.29,
Code
2021,
is
amended
to
read
as
23
follows:
24
425.29
False
claim
——
penalty.
25
1.
A
person
who
makes
a
false
affidavit
for
the
purpose
26
of
obtaining
credit
or
reimbursement
provided
for
in
27
this
subchapter
or
who
knowingly
receives
the
credit
or
28
reimbursement
without
being
legally
entitled
to
it
or
makes
29
claim
for
the
credit
or
reimbursement
in
more
than
one
county
30
in
the
state
without
being
legally
entitled
to
it
is
guilty
of
31
a
fraudulent
practice.
The
claim
for
credit
or
reimbursement
32
shall
be
disallowed
in
full
and
if
the
claim
has
been
paid
the
33
amount
shall
be
recovered
in
the
manner
provided
in
section
34
425.27
.
35
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2.
The
In
the
case
of
a
claim
for
credit
disallowed
by
the
1
department
of
revenue
,
the
department
of
revenue
may
impose
2
penalties
under
section
421.27
.
The
department
of
revenue
3
shall
send
a
notice
of
disallowance
of
the
claim.
4
3.
In
the
case
of
a
claim
for
reimbursement
disallowed
5
by
the
department
of
human
services,
the
department
of
human
6
services
may
impose
penalties
described
in
section
421.27.
7
The
department
of
human
services
shall
send
a
notice
of
8
disallowance
of
the
claim.
9
Sec.
27.
Section
425.30,
Code
2021,
is
amended
by
striking
10
the
section
and
inserting
in
lieu
thereof
the
following:
11
425.30
Notices.
12
1.
A
notice
authorized
or
required
under
this
subchapter
13
related
to
a
credit
for
property
taxes
due
may
be
given
by
14
mailing
the
notice
to
the
person
for
whom
it
is
intended,
15
addressed
to
that
person
at
the
address
given
in
the
last
16
credit
claim
form
filed
by
the
person
pursuant
to
this
17
subchapter,
or
if
no
return
has
been
filed,
then
to
any
address
18
obtainable.
19
2.
A
notice
authorized
or
required
under
this
subchapter
20
related
to
a
reimbursement
for
rent
constituting
property
taxes
21
paid
may
be
given
by
mailing
the
notice
to
the
person
for
whom
22
it
is
intended,
addressed
to
that
person
at
the
address
given
23
in
the
reimbursement
claim
form
filed
by
the
person
pursuant
24
to
this
subchapter,
or
if
no
return
has
been
filed,
then
to
any
25
address
obtainable.
26
3.
The
mailing
of
the
notice
is
presumptive
evidence
of
the
27
receipt
of
the
notice
by
the
person
to
whom
addressed.
Any
28
period
of
time
which
is
determined
according
to
this
subchapter
29
by
the
giving
of
notice
commences
to
run
from
the
date
of
30
mailing
of
the
notice.
31
Sec.
28.
Section
425.31,
Code
2021,
is
amended
by
striking
32
the
section
and
inserting
in
lieu
thereof
the
following:
33
425.31
Appeals.
34
1.
Judicial
review
of
the
actions
of
the
director
of
revenue
35
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or
the
department
of
revenue
under
this
subchapter
may
be
1
sought
in
accordance
with
the
terms
of
chapter
17A
and
the
2
rules
of
the
department
of
revenue.
3
2.
Judicial
review
of
the
actions
of
the
director
of
4
human
services
or
the
department
of
human
services
under
this
5
subchapter
may
be
sought
in
accordance
with
the
terms
of
6
chapter
17A
and
the
rules
of
the
department
of
human
services.
7
3.
For
cause
and
upon
a
showing
by
the
director
of
revenue
8
or
the
director
of
human
services,
as
applicable,
that
9
collection
of
the
amount
in
dispute
is
in
doubt,
the
court
may
10
order
the
petitioner
to
file
with
the
clerk
a
bond
for
the
use
11
of
the
respondent,
with
sureties
approved
by
the
clerk,
equal
12
to
the
amount
appealed
from,
conditioned
that
the
petitioner
13
shall
perform
the
orders
of
the
court.
14
4.
An
appeal
may
be
taken
by
the
claimant
or
the
director
15
of
revenue
or
the
director
of
human
services,
as
applicable,
16
to
the
supreme
court
of
this
state
irrespective
of
the
amount
17
involved.
18
Sec.
29.
Section
425.32,
Code
2021,
is
amended
to
read
as
19
follows:
20
425.32
Disallowance
of
certain
claims
for
credit
.
21
A
claim
for
credit
for
property
taxes
due
shall
be
disallowed
22
if
the
department
of
revenue
finds
that
the
claimant
or
a
23
person
of
the
claimant’s
household
received
title
to
the
24
homestead
primarily
for
the
purpose
of
receiving
benefits
under
25
this
subchapter
.
26
Sec.
30.
Section
425.33,
Code
2021,
is
amended
to
read
as
27
follows:
28
425.33
Rent
increase
——
request
and
order
for
reduction.
29
1.
If
upon
petition
by
a
claimant
the
department
of
revenue
30
human
services
determines
that
a
landlord
has
increased
the
31
claimant’s
rent
primarily
because
the
claimant
is
eligible
for
32
reimbursement
under
this
subchapter
,
the
department
of
revenue
33
human
services
shall
request
the
landlord
by
mail
to
reduce
the
34
rent
appropriately.
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2.
In
determining
whether
a
landlord
has
increased
a
1
claimant’s
rent
primarily
because
the
claimant
is
eligible
for
2
reimbursement
under
this
subchapter
,
the
department
of
revenue
3
human
services
shall
consider
the
following
factors:
4
a.
The
amount
of
the
increase
in
rent.
5
b.
If
the
landlord
operates
other
rental
property,
whether
a
6
similar
increase
was
imposed
on
the
other
rental
property.
7
c.
Increased
or
decreased
costs
of
materials,
supplies,
8
services,
and
taxes
in
the
area.
9
d.
The
time
the
rent
was
increased.
10
e.
Other
relevant
factors
in
each
particular
case.
11
3.
If
the
landlord
fails
to
comply
with
the
request
of
12
the
department
of
revenue
human
services
within
fifteen
days
13
after
the
request
is
mailed
by
the
department
,
the
department
14
of
revenue
human
services
shall
order
the
rent
reduced
by
an
15
appropriate
amount.
16
Sec.
31.
Section
425.34,
Code
2021,
is
amended
to
read
as
17
follows:
18
425.34
Hearings
Rent
increase
hearings
and
appeals.
19
1.
If
the
department
of
revenue
human
services
orders
a
20
landlord
to
reduce
rent
to
a
claimant,
then
upon
the
request
21
of
the
landlord
the
department
of
revenue
human
services
22
shall
hold
a
prompt
hearing
of
the
matter,
to
be
conducted
in
23
accordance
with
the
rules
of
the
department.
The
department
24
of
revenue
human
services
shall
give
notice
of
the
decision
by
25
mail
to
the
claimant
and
to
the
landlord.
26
2.
The
claimant
and
the
landlord
shall
have
the
rights
of
27
appeal
and
review
as
provided
in
section
425.31
.
28
Sec.
32.
Section
425.37,
Code
2021,
is
amended
to
read
as
29
follows:
30
425.37
Rules.
31
The
director
of
revenue
and
the
director
of
human
services
32
shall
each
adopt
rules
in
accordance
with
chapter
17A
for
the
33
interpretation
and
proper
administration
of
this
subchapter
34
and
each
department’s
applicable
powers
and
duties
under
this
35
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subchapter
,
including
rules
to
prevent
and
disallow
duplication
1
of
benefits
and
to
prevent
any
unreasonable
hardship
or
2
advantage
to
any
person.
3
Sec.
33.
Section
425.39,
Code
2021,
is
amended
to
read
as
4
follows:
5
425.39
Fund
Funds
created
——
appropriation
appropriations
——
6
priority.
7
1.
The
elderly
and
disabled
property
tax
credit
and
8
reimbursement
fund
is
created.
There
is
appropriated
annually
9
from
the
general
fund
of
the
state
to
the
department
of
revenue
10
to
be
credited
to
the
elderly
and
disabled
property
tax
credit
11
and
reimbursement
fund,
from
funds
not
otherwise
appropriated,
12
an
amount
sufficient
to
implement
this
subchapter
for
credits
13
for
property
taxes
due
for
claimants
described
in
section
14
425.17,
subsection
2
,
paragraph
“a”
,
subparagraph
(1).
15
2.
The
elderly
and
disabled
rent
reimbursement
fund
is
16
created.
There
is
appropriated
annually
from
the
general
fund
17
of
the
state
to
the
department
of
human
services
to
be
credited
18
to
the
elderly
and
disabled
rent
reimbursement
fund,
from
funds
19
not
otherwise
appropriated,
an
amount
sufficient
to
implement
20
this
subchapter
for
reimbursement
for
rent
constituting
21
property
taxes
paid
for
claimants
described
in
section
425.17,
22
subsection
2,
paragraph
“a”
,
subparagraph
(1).
23
Sec.
34.
Section
425.40,
Code
2021,
is
amended
to
read
as
24
follows:
25
425.40
Low-income
fund
created.
26
1.
A
low-income
tax
credit
and
reimbursement
fund
is
27
created.
Within
the
low-income
tax
credit
and
reimbursement
28
fund,
a
rent
reimbursement
account
is
created
under
the
control
29
of
the
department
of
human
services
and
a
tax
credit
account
30
is
created
under
the
control
of
the
department
of
revenue.
31
Amounts
appropriated
to
the
fund
shall
first
be
credited
to
the
32
reimbursement
account.
33
2.
a.
If
The
director
of
human
services
shall
use
amounts
34
credited
to
the
rent
reimbursement
account
for
a
fiscal
year
35
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to
pay
all
claims
for
reimbursement
of
rent
constituting
1
property
taxes
paid
for
claimants
described
in
section
425.17,
2
subsection
2,
paragraph
“a”
,
subparagraph
(2).
If
the
amount
3
appropriated
for
purposes
of
this
section
for
a
fiscal
year
and
4
credited
to
the
rent
reimbursement
account
is
insufficient
to
5
pay
all
claims
in
full,
the
director
of
human
services
shall
6
pay
,
in
full,
all
claims
to
be
paid
during
the
fiscal
year
7
for
reimbursement
of
rent
constituting
property
taxes
paid
or
8
if
moneys
are
insufficient
to
pay
all
such
claims
on
a
pro
9
rata
basis.
If
the
amount
of
claims
for
credit
for
property
10
taxes
due
to
be
paid
during
the
fiscal
year
exceed
the
amount
11
remaining
after
payment
to
renters,
the
director
of
revenue
12
shall
prorate
the
payments
to
the
counties
for
the
property
tax
13
credit.
14
b.
If
the
amount
appropriated
for
purposes
of
this
section
15
for
a
fiscal
year
and
credited
to
the
rent
reimbursement
16
account
exceeds
the
amount
necessary
to
pay
in
full
all
17
reimbursement
claims
for
the
fiscal
year,
the
department
18
of
human
services
shall
transfer
such
excess
amount
to
the
19
department
of
revenue
for
deposit
in
the
tax
credit
account.
20
The
department
of
revenue
shall
use
any
amounts
credited
to
the
21
tax
credit
account
for
a
fiscal
year
to
pay
to
the
counties
all
22
claims
for
credit
for
property
taxes
due
for
the
fiscal
year,
23
or
if
such
amount
is
insufficient,
to
pay
to
the
counties
all
24
such
claims
on
a
pro
rata
basis.
25
3.
In
order
for
the
director
of
revenue
or
the
director
of
26
human
services
to
carry
out
the
requirements
of
this
subsection
27
2
,
notwithstanding
any
provision
to
the
contrary
in
this
28
subchapter
,
claims
for
reimbursement
for
rent
constituting
29
property
taxes
paid
filed
before
May
1
of
the
fiscal
year
30
shall
be
eligible
to
be
paid
in
full
during
the
fiscal
year
31
and
those
claims
filed
on
or
after
May
1
of
the
fiscal
year
32
shall
be
eligible
to
be
paid
during
the
following
fiscal
year
33
and
the
director
of
revenue
is
not
required
to
make
payments
34
to
counties
for
the
property
tax
credit
before
June
15
of
the
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fiscal
year.
1
Sec.
35.
TRANSITION
PROVISION
——
ADMINISTRATIVE
RULES.
The
2
department
of
revenue
shall
continue
to
administer
that
3
portion
of
chapter
425,
subchapter
II,
relating
to
claims
for
4
reimbursement
of
rent
constituting
property
taxes
paid
until
5
the
department
of
human
services
has
adopted
rules
to
assume
6
such
administration
as
provided
in
this
Act,
but
not
later
than
7
January
1,
2022.
8
Sec.
36.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
9
immediate
importance,
takes
effect
upon
enactment.
10
EXPLANATION
11
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
12
the
explanation’s
substance
by
the
members
of
the
general
assembly.
13
Current
Code
chapter
425,
subchapter
II,
provides
a
14
property
tax
credit
or
rent
reimbursement
for
certain
elderly
15
and
disabled
persons
in
addition
to
the
homestead
property
16
tax
credit.
Current
Code
chapter
425,
subchapter
II,
also
17
establishes
a
similar
property
tax
credit
or
reimbursement
18
for
rent
constituting
property
taxes
paid
for
persons
who
are
19
23
years
of
age
or
older
or
who
are
a
head
of
household,
but
20
who
have
not
attained
the
age
of
65
or
incurred
the
requisite
21
disability
status.
The
provision
of
these
credits
is
triggered
22
by
an
appropriation
to
and
payment
from
the
low-income
tax
23
credit
and
reimbursement
fund
established
in
Code
section
24
425.40.
The
department
of
revenue
administers
the
property
tax
25
credit
and
rent
reimbursement
programs
under
Code
chapter
425,
26
subchapter
II.
27
This
bill
transfers
responsibility
for
administration
of
28
the
claims
for
rent
constituting
property
taxes
paid
to
the
29
department
of
revenue
and
modifies
various
provisions
of
Code
30
chapter
425,
subchapter
II,
and
enacts
several
provisions
31
applicable
to
the
department
of
human
services
and
the
director
32
of
human
services
that
are
similar
to
those
applicable
to
the
33
department
of
revenue
and
the
director
of
revenue
regarding
34
administration
of
the
claims
for
property
taxes
due,
over
which
35
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_____
H.F.
_____
the
department
of
revenue
will
retain
administrative
control.
1
The
bill
provides
for
the
creation
of
two
separate
funds
2
in
lieu
of
the
elderly
and
disabled
property
tax
credit
and
3
reimbursement
fund
under
current
Code
section
425.39
and
4
modifies
the
structure
of
the
low-income
fund
under
Code
5
section
425.40
to
include
a
tax
credit
account
under
the
6
control
of
the
department
of
revenue
and
a
rent
reimbursement
7
account
under
the
control
of
the
department
of
human
services.
8
The
bill
also
changes
several
references
to
“this
chapter”
9
within
Code
chapter
425,
subchapter
I,
to
reflect
the
10
provisions’
applicability.
11
The
bill
takes
effect
upon
enactment.
12
Under
the
bill,
the
department
of
revenue
will
continue
13
to
administer
that
portion
of
Code
chapter
425,
subchapter
14
II,
relating
to
claims
for
reimbursement
of
rent
constituting
15
property
taxes
paid
until
the
department
of
human
services
has
16
adopted
rules
to
assume
such
administration
as
provided
in
the
17
bill,
but
not
later
than
January
1,
2022.
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