SF 309 (LSB 2415XS (2) 89)

SENATE FILE 309

BY  WHITING

A BILL FOR

An Act relating to confidential information maintained by local government officials for certain veteran and military property tax credits and exemptions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 425.15, subsection 5, paragraph a, Code 2021, is amended to read as follows:
   a.  Except as provided in paragraph “b”, the name and address of an individual list of the names and addresses of individuals allowed a credit under this section and maintained by the county recorder, county treasurer, county assessor, city assessor, or other entity government body is confidential information, and shall not be disseminated to any person unless otherwise ordered by a court or released by the lawful custodian of the records pursuant to state or federal law.  The county recorder, county treasurer, county assessor, city assessor, or other government body responsible for maintaining the names and addresses of individuals allowed a credit under this section may display such credit on individual paper records and individual electronic records, including display on an internet site.
    Sec. 2.  Section 426A.13, subsection 5, paragraph a, Code 2021, is amended to read as follows:
   a.  Except as provided in paragraph “b”, the name and address of an individual list of the names and addresses of individuals allowed a military service tax exemption under this section chapter and maintained by the county recorder, county treasurer, county assessor, city assessor, or other entity government body is confidential information, and shall not be disseminated to any person unless otherwise ordered by a court or released by the lawful custodian of the records pursuant to state or federal law.  The county recorder, county treasurer, county assessor, city assessor, or other government body responsible for maintaining the names and addresses of individuals allowed an exemption under this chapter may display such exemption on individual paper records and individual electronic records, including display on an internet site.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill relates to confidential information maintained by local government officials for certain veteran and military property tax credits and exemptions.
   Code section 425.15(5) generally provides that the names and addresses of individuals receiving the disabled veteran homestead property tax credit maintained by certain local government officials are confidential information unless otherwise ordered by a court or released by the lawful custodian of the records pursuant to state or federal law.
   The bill specifies that the list of names and addresses of persons allowed the credit maintained by the specified local government officials, as modified in the bill, remains confidential information and provides that the list shall not be disseminated to any person unless otherwise ordered by a court or released by the lawful custodian of the records pursuant to state or federal law. The bill provides that the local government official responsible for maintaining the names and addresses of individuals allowed the credit may display such credit on individual paper records and individual electronic records, including display on an internet site.
   The bill makes similar changes to provisions governing the names and addresses of individuals allowed the military service property tax exemption under Code chapter 426A.