House
Study
Bill
93
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
LOCAL
GOVERNMENT
BILL
BY
CHAIRPERSON
LATHAM)
A
BILL
FOR
An
Act
relating
to
certain
filing
deadlines
for
property
1
tax
credits
available
to
certain
elderly,
disabled,
2
and
low-income
persons
and
including
effective
date
and
3
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
TLSB
1796YC
(2)
90
md/jh
H.F.
_____
Section
1.
Section
425.20,
subsection
2,
Code
2023,
is
1
amended
to
read
as
follows:
2
2.
A
claim
for
credit
for
property
taxes
due
shall
not
3
be
paid
or
allowed
unless
the
claim
is
filed
with
the
county
4
treasurer
between
January
1
and
June
1,
both
dates
inclusive,
5
immediately
preceding
the
fiscal
year
during
which
the
property
6
taxes
are
due.
However,
in
case
of
sickness,
absence,
or
other
7
disability
of
the
claimant,
or
if
in
the
judgment
of
the
county
8
treasurer
good
cause
exists,
the
county
treasurer
may
extend
9
the
time
for
filing
a
claim
for
credit
through
September
30
of
10
the
same
calendar
year
March
31
of
the
fiscal
year
during
which
11
the
property
taxes
are
due
.
The
county
treasurer
shall
certify
12
to
the
director
of
revenue
on
or
before
May
1
of
each
year
the
13
total
amount
of
dollars
due
for
claims
allowed.
14
Sec.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
15
importance,
takes
effect
upon
enactment.
16
Sec.
3.
APPLICABILITY.
This
Act
applies
to
property
taxes
17
due
and
payable
in
fiscal
years
beginning
on
or
after
July
1,
18
2023.
19
EXPLANATION
20
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
21
the
explanation’s
substance
by
the
members
of
the
general
assembly.
22
A
claim
for
credit
for
property
taxes
due
under
Code
chapter
23
425,
subchapter
II
(elderly,
disabled,
and
low-income
property
24
tax
credit),
is
generally
required
to
be
filed
with
the
county
25
treasurer
between
January
1
and
June
1,
both
dates
inclusive,
26
immediately
preceding
the
fiscal
year
during
which
the
property
27
taxes
are
due.
However,
in
case
of
sickness,
absence,
or
other
28
disability
of
the
claimant,
or
if
in
the
judgment
of
the
county
29
treasurer
good
cause
exists,
the
county
treasurer
may
extend
30
the
time
for
filing
a
claim
for
credit
through
September
30
31
of
the
same
calendar
year.
This
bill
extends
that
potential
32
extension
period
to
March
31
of
the
fiscal
year
during
which
33
the
property
taxes
are
due.
34
The
bill
takes
effect
upon
enactment
and
applies
to
property
35
-1-
LSB
1796YC
(2)
90
md/jh
1/
2
H.F.
_____
taxes
due
and
payable
in
fiscal
years
beginning
on
or
after
1
July
1,
2023.
2
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LSB
1796YC
(2)
90
md/jh
2/
2