HF 75 (LSB 1036YH (1) 91)

HOUSE FILE 75

BY  BOSSMAN

A BILL FOR

An Act authorizing the abatement of property taxes owed on property owned by the surviving spouse of an emergency services member killed in the line of duty, and including effective date and retroactive applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  NEW SECTION.  427.7  Petition for abatement of taxes —— emergency services member.
   1.  For purposes of this section:
   a.  “Emergency services member” or “member” means a fire fighter, a peace officer as defined in section 801.4, a correctional officer, or an emergency medical care provider as defined in section 147A.1. An “emergency services member” includes a volunteer emergency services provider as defined in section 100B.14, subsection 2.
   b.  “Homestead” means the same as defined in section 425.11.
   2.  a.  The spouse of an emergency services member who was killed in the line of duty may file a petition with the board of supervisors of the county where the petitioner’s homestead is located, requesting abatement of property taxes and special assessments assessed on the petitioner’s homestead by a taxing authority.
   b.  The petition shall be duly sworn to and shall contain all the following criteria:
   (1)  A certification of good standing from the chief officer of the entity or volunteer agency of the deceased member.
   (2)  Proof that the death of the member was the direct and proximate result of a traumatic injury incurred in the line of duty.
   (3)  Any other information as the board may require to verify the petitioner’s eligibility.
   c.  A petitioner is not eligible for the abatement authorized under this section under any of the following circumstances:
   (1)  The death was caused by the intentional misconduct of the petitioner or by the member’s intent to cause their own death.
   (2)  The member was voluntarily intoxicated at the time of death.
   (3)  The member was performing their duties in a grossly negligent manner at the time of death.
   (4)  A petitioner who would otherwise be entitled to abatement under this section was, through the petitioner’s actions, a substantial contributing factor to the death of the member.
   3.  The petition filed with the board of supervisors shall be on a form prescribed by the department of revenue. Following receipt of the petition, the board of supervisors shall forward a copy of the petition to the governing body of each taxing authority that levies taxes or special assessments on the homestead. If the board of supervisors determines that the petitioner satisfies the criteria under this section and approves the abatement petition, the abatement shall apply to all applicable taxes and special assessments on the homestead, excluding those for which an objection by the governing body of the taxing authority was filed with the board of supervisors within thirty days of the board forwarding a copy of the petition to the governing body. The board of supervisors may order the county treasurer to abate the collection of the taxes and special assessments that are assessed against the petitioner’s homestead for the assessment year during which the petition is filed and, if specified by the board, the taxes and special assessments for one or more future years, subject to the petitioner continuing to meet the qualifications of this section.
   4.  The amount of the abatement shall be apportioned among such property tax levies and special assessments in the proportion that each applicable levy or assessment makes up the total amount of such taxes and special assessments due on the homestead by the applicable taxing authorities for which an objection was not filed or approved.
    Sec. 2.  EFFECTIVE DATE.  This Act, being deemed of immediate importance, takes effect upon enactment.
    Sec. 3.  RETROACTIVE APPLICABILITY.  This Act applies retroactively to assessment years beginning on or after January 1, 2025.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill authorizes the abatement of property taxes and special assessments owed on property owned by the surviving spouse of an emergency services member killed in the line of duty.
   The bill defines “emergency services member” or “member” to mean a fire fighter, a peace officer as defined in Code section 801.4, a correctional officer, or an emergency medical care provider as defined in Code section 147A.1. An “emergency services member” also includes a volunteer emergency services provider as defined in Code section 100B.14(2).
   Under the bill, the spouse of an emergency services member (petitioner) who died in the line of duty may file a petition with the board of supervisors of the county where the petitioner’s homestead is located, requesting abatement of property taxes and special assessments assessed on the petitioner’s homestead by a taxing authority.
   The petition filed with the board of supervisors shall be duly sworn and shall contain a certification of good standing from the chief officer of the entity or volunteer agency of the deceased member and proof that the death of the member was the direct and proximate result of a traumatic injury incurred in the line of duty.
   Following receipt of the petition, the board of supervisors shall forward a copy of the petition to the governing body of each taxing authority that levies taxes or special assessments on the homestead. If the board of supervisors determines a petitioner has satisfied all relevant criteria and approves the abatement, the abatement shall apply to all applicable taxes and special assessments on the homestead, excluding those for which an objection by the governing body of the taxing authority was filed with or approved by the board of supervisors within 30 days of the board forwarding a copy of the petition. The board of supervisors may order the abatement of the taxes and special assessments that are assessed against the petitioner’s homestead for the assessment year during which the petition is filed and, if specified by the board, the taxes and special assessments for one or more future years, subject to the petitioner continuing to meet the qualifications of the bill.
   The bill does not apply under certain circumstances including if the deceased member ended their own life, was grossly negligent, or intoxicated, or the actions of the petitioner were a substantial contributing factor in the death of the member.
   The bill also specifies the method of apportioning the abatement among each applicable levy and special assessment.
   The bill takes effect upon enactment and applies retroactively to assessment years beginning on or after January 1, 2025.