Senate File 309 - Introduced SENATE FILE 309 BY WHITING A BILL FOR An Act relating to confidential information maintained by 1 local government officials for certain veteran and military 2 property tax credits and exemptions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 2415XS (2) 89 md/rh
S.F. 309 Section 1. Section 425.15, subsection 5, paragraph a, Code 1 2021, is amended to read as follows: 2 a. Except as provided in paragraph “b” , the name and 3 address of an individual list of the names and addresses of 4 individuals allowed a credit under this section and maintained 5 by the county recorder, county treasurer, county assessor, 6 city assessor, or other entity government body is confidential 7 information , and shall not be disseminated to any person 8 unless otherwise ordered by a court or released by the lawful 9 custodian of the records pursuant to state or federal law. 10 The county recorder, county treasurer, county assessor, city 11 assessor, or other government body responsible for maintaining 12 the names and addresses of individuals allowed a credit under 13 this section may display such credit on individual paper 14 records and individual electronic records, including display on 15 an internet site. 16 Sec. 2. Section 426A.13, subsection 5, paragraph a, Code 17 2021, is amended to read as follows: 18 a. Except as provided in paragraph “b” , the name and 19 address of an individual list of the names and addresses of 20 individuals allowed a military service tax exemption under 21 this section chapter and maintained by the county recorder, 22 county treasurer, county assessor, city assessor, or other 23 entity government body is confidential information , and shall 24 not be disseminated to any person unless otherwise ordered by 25 a court or released by the lawful custodian of the records 26 pursuant to state or federal law. The county recorder, county 27 treasurer, county assessor, city assessor, or other government 28 body responsible for maintaining the names and addresses of 29 individuals allowed an exemption under this chapter may display 30 such exemption on individual paper records and individual 31 electronic records, including display on an internet site. 32 EXPLANATION 33 The inclusion of this explanation does not constitute agreement with 34 the explanation’s substance by the members of the general assembly. 35 -1- LSB 2415XS (2) 89 md/rh 1/ 2
S.F. 309 This bill relates to confidential information maintained by 1 local government officials for certain veteran and military 2 property tax credits and exemptions. 3 Code section 425.15(5) generally provides that the names 4 and addresses of individuals receiving the disabled veteran 5 homestead property tax credit maintained by certain local 6 government officials are confidential information unless 7 otherwise ordered by a court or released by the lawful 8 custodian of the records pursuant to state or federal law. 9 The bill specifies that the list of names and addresses 10 of persons allowed the credit maintained by the specified 11 local government officials, as modified in the bill, remains 12 confidential information and provides that the list shall not 13 be disseminated to any person unless otherwise ordered by 14 a court or released by the lawful custodian of the records 15 pursuant to state or federal law. The bill provides that the 16 local government official responsible for maintaining the 17 names and addresses of individuals allowed the credit may 18 display such credit on individual paper records and individual 19 electronic records, including display on an internet site. 20 The bill makes similar changes to provisions governing the 21 names and addresses of individuals allowed the military service 22 property tax exemption under Code chapter 426A. 23 -2- LSB 2415XS (2) 89 md/rh 2/ 2