S.F. 2083 Section 1. NEW SECTION . 427.7 Petition for abatement of 1 taxes —— volunteer emergency services provider. 2 1. a. A volunteer emergency services provider whose 3 homestead is located in the local service area of the volunteer 4 agency or entity for which the individual is a volunteer and 5 who has been a volunteer emergency services provider for five 6 or more years, earns less than five thousand dollars per year 7 for service as a volunteer emergency services provider, and 8 is in good standing with the provider’s volunteer agency or 9 entity, including being active in monthly meetings, training, 10 and response calls, may file a petition, duly sworn to, with 11 the board of supervisors of the county where the petitioner’s 12 homestead is located, requesting abatement of property taxes 13 and special assessments assessed on the individual’s homestead, 14 and giving other information as the board may require. 15 b. For purposes of this section: 16 (1) “Homestead” means the same as defined in section 425.11. 17 (2) “Volunteer emergency services provider” means the same as 18 defined in section 100B.14, subsection 2. 19 2. The petition filed with the board of supervisors shall 20 be on a form prescribed by the department of management and 21 shall specify the type of abatement sought under subsection 3. 22 Following receipt of the petition, the board of supervisors 23 shall forward a copy of the petition to the governing body of 24 each taxing authority that levies taxes or special assessments 25 on the homestead. If the board of supervisors approves the 26 abatement, the abatement shall apply to all applicable taxes 27 and special assessments on the homestead, excluding those for 28 which an objection by the governing body taxing authority 29 was filed with the board of supervisors within thirty days 30 of the board providing a copy of the petition. The board 31 of supervisors may order the county treasurer to abate the 32 collection of the taxes and special assessments that are 33 assessed against the petitioner’s homestead for the assessment 34 year during which the petition is filed and, if specified by 35 -1- LSB 5707XS (3) 89 md/jh 1/ 4

S.F. 2083 the board, the taxes and special assessments for one or more 1 future years, subject to the petitioner continuing to meet the 2 qualifications of this section. The abatement approved by 3 the board of supervisors shall apply to the taxes and special 4 assessments of taxing authorities for which an objection was 5 not filed and shall not exceed the amounts specified under 6 subsection 3. 7 3. The board of supervisors may approve a petition under 8 this section by authorizing an abatement of taxes and special 9 assessments, not to exceed the following: 10 a. For a volunteer emergency services provider that is 11 a volunteer fire fighter, as defined in section 85.61, an 12 abatement of all taxes and special assessments imposed by the 13 provider’s volunteer agency or entity for fire protection 14 service or an abatement of ten percent of all taxes imposed on 15 the homestead. 16 b. For a volunteer emergency service provider that is 17 a reserve peace officer as defined in section 80D.1A, an 18 emergency medical care provider as defined in section 147A.1, 19 or other personnel having voluntary emergency service duties 20 and who are not paid full-time by the agency or entity, an 21 abatement of ten percent of all taxes imposed on the homestead. 22 c. For a volunteer emergency service provider who has 23 been a volunteer emergency service provider for twenty or 24 more years, notwithstanding the active service requirements 25 under subsection 1, an abatement of ten percent of all taxes 26 imposed on the homestead during the remainder of the volunteer 27 emergency service provider’s life so long as the provider’s 28 homestead is in the local service area of the agency or entity 29 for which the provider was a volunteer. 30 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate 31 importance, takes effect upon enactment. 32 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies 33 retroactively to assessment years beginning on or after January 34 1, 2022. 35 -2- LSB 5707XS (3) 89 md/jh 2/ 4

S.F. 2083 EXPLANATION 1 The inclusion of this explanation does not constitute agreement with 2 the explanation’s substance by the members of the general assembly. 3 This bill authorizes a volunteer emergency services 4 provider, as defined in Code section 100B.14(2), whose 5 homestead is located in the local service area for which the 6 provider is a volunteer and who has been a volunteer emergency 7 services provider for five or more years, earns less than 8 $5,000 per year for service as a volunteer emergency services 9 provider, and is in good standing with the provider’s volunteer 10 agency or entity, to file a petition with the county board of 11 supervisors, requesting abatement of property taxes and special 12 assessments assessed on the individual’s homestead and giving 13 other information as the board may require. 14 The petition filed with the board of supervisors shall 15 specify the type of abatement sought under the bill. Following 16 receipt of the petition, the board of supervisors shall forward 17 a copy of the petition to the governing body of each taxing 18 authority that levies taxes or special assessments on the 19 homestead. If the board of supervisors approves the abatement, 20 the abatement shall apply to all applicable taxes and special 21 assessments on the homestead, excluding those for which an 22 objection by the governing body taxing authority was filed with 23 the board of supervisors within 30 days of the board providing 24 a copy of the petition. The board of supervisors may order 25 the abatement of the taxes and special assessments that are 26 assessed against the petitioner’s homestead for the assessment 27 year during which the petition is filed and, if specified by 28 the board, the taxes and special assessments for one or more 29 future years, subject to the petitioner continuing to meet the 30 qualifications of the bill. The approved abatement shall not 31 exceed the following: (1) for a volunteer emergency services 32 provider that is a volunteer fire fighter, an abatement of 33 all taxes and special assessments imposed by the provider’s 34 volunteer agency or entity for fire protection service or an 35 -3- LSB 5707XS (3) 89 md/jh 3/ 4

S.F. 2083 abatement of 10 percent of all taxes imposed on the homestead; 1 (2) for a volunteer emergency service provider that is a 2 reserve peace officer, an emergency medical care provider, 3 or other personnel having voluntary emergency service duties 4 and who are not paid full-time by the agency or entity, an 5 abatement of 10 percent of all taxes imposed on the homestead; 6 and (3) for a volunteer emergency service provider who has 7 been a volunteer emergency service provider for 20 or more 8 years, an abatement of 10 percent of all taxes imposed on the 9 homestead during the remainder of the volunteer emergency 10 service provider’s life so long as the provider’s homestead is 11 in the local service area of the agency or entity for which the 12 provider was a volunteer. 13 The bill takes effect upon enactment and applies 14 retroactively to assessment years beginning on or after January 15 1, 2022. 16 -4- LSB 5707XS (3) 89 md/jh 4/ 4