Senate File 12 - Introduced SENATE FILE 12 BY LOFGREN A BILL FOR An Act relating to approval procedures for claims for the 1 military service property tax exemption and including 2 applicability provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1400XS (2) 89 md/jh
S.F. 12 Section 1. Section 426A.14, subsection 3, Code 2021, is 1 amended to read as follows: 2 3. a. Not later than July 6 of each year, the assessor 3 shall remit the claims and designations of property to the 4 county auditor with the assessor’s recommendation for allowance 5 or disallowance. 6 b. Prior to making a recommendation for allowance or 7 disallowance, the assessor may request that the executive 8 director or administrator recognized as a county veteran 9 service officer under section 35B.6 verify the eligibility 10 of the claimant. If the assessor makes such a request, the 11 executive director or administrator shall make a determination 12 of eligibility and shall provide a written statement of 13 findings based on a review of the applicable certificate of 14 satisfactory service, order of separation from service, order 15 transferring to inactive status, reserve, or retirement, or 16 honorable discharge, or certified copy of any such document 17 recorded in the office of the county recorder under section 18 426A.13. 19 c. If the assessor recommends disallowance of a claim, the 20 assessor shall submit the reasons for the recommendation, in 21 writing, to the county auditor. 22 Sec. 2. APPLICABILITY. This Act applies to claims for 23 military service property tax exemptions filed for assessment 24 years beginning on or after January 1, 2022. 25 EXPLANATION 26 The inclusion of this explanation does not constitute agreement with 27 the explanation’s substance by the members of the general assembly. 28 Code chapter 426A establishes the requirements and 29 procedures for claiming the military service property tax 30 exemption. Part of the information required for each claim 31 includes the volume and page on which the certificate of 32 satisfactory service, order of separation, retirement, 33 furlough to reserve, inactive status, or honorable discharge or 34 certified copy thereof is recorded in the office of the county 35 -1- LSB 1400XS (2) 89 md/jh 1/ 2
S.F. 12 recorder. Under Code section 426A.14, not later than July 6 1 of each year, the assessor is required to remit the claims 2 and designations of property to the county auditor with the 3 assessor’s recommendation for allowance or disallowance. 4 This bill authorizes the assessor, prior to making a 5 recommendation for allowance or disallowance, to request that 6 the executive director or administrator recognized as a county 7 veteran service officer verify the eligibility of the claimant. 8 After such a request, the bill requires the executive director 9 or administrator to verify the claimant’s eligibility and make 10 a written statement of findings after review of the relevant 11 documents or copies thereof filed with the county recorder. 12 The bill applies to claims for military service property tax 13 exemptions filed for assessment years beginning on or after 14 January 1, 2022. 15 -2- LSB 1400XS (2) 89 md/jh 2/ 2