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