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Senate File 12 - IntroducedA Bill ForAn Act 1relating to approval procedures for claims for the
2military service property tax exemption and including
3applicability provisions.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 426A.14, subsection 3, Code 2021, is
2amended to read as follows:
33. a. Not later than July 6 of each year, the assessor
4shall remit the claims and designations of property to the
5county auditor with the assessor’s recommendation for allowance
6or disallowance.
7b. Prior to making a recommendation for allowance or
8disallowance, the assessor may request that the executive
9director or administrator recognized as a county veteran
10service officer under section 35B.6 verify the eligibility
11of the claimant. If the assessor makes such a request, the
12executive director or administrator shall make a determination
13of eligibility and shall provide a written statement of
14findings based on a review of the applicable certificate of
15satisfactory service, order of separation from service, order
16transferring to inactive status, reserve, or retirement, or
17honorable discharge, or certified copy of any such document
18recorded in the office of the county recorder under section
19426A.13.
20c. If the assessor recommends disallowance of a claim, the
21assessor shall submit the reasons for the recommendation, in
22writing, to the county auditor.
23 Sec. 2. APPLICABILITY. This Act applies to claims for
24military service property tax exemptions filed for assessment
25years beginning on or after January 1, 2022.
26EXPLANATION
27The inclusion of this explanation does not constitute agreement with
28the explanation’s substance by the members of the general assembly.
29Code chapter 426A establishes the requirements and
30procedures for claiming the military service property tax
31exemption. Part of the information required for each claim
32includes the volume and page on which the certificate of
33satisfactory service, order of separation, retirement,
34furlough to reserve, inactive status, or honorable discharge or
35certified copy thereof is recorded in the office of the county
-1-1recorder. Under Code section 426A.14, not later than July 6
2of each year, the assessor is required to remit the claims
3and designations of property to the county auditor with the
4assessor’s recommendation for allowance or disallowance.
5This bill authorizes the assessor, prior to making a
6recommendation for allowance or disallowance, to request that
7the executive director or administrator recognized as a county
8veteran service officer verify the eligibility of the claimant.
9After such a request, the bill requires the executive director
10or administrator to verify the claimant’s eligibility and make
11a written statement of findings after review of the relevant
12documents or copies thereof filed with the county recorder.
13The bill applies to claims for military service property tax
14exemptions filed for assessment years beginning on or after
15January 1, 2022.
-2-md/jh
2military service property tax exemption and including
3applicability provisions.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 426A.14, subsection 3, Code 2021, is
2amended to read as follows:
33. a. Not later than July 6 of each year, the assessor
4shall remit the claims and designations of property to the
5county auditor with the assessor’s recommendation for allowance
6or disallowance.
7b. Prior to making a recommendation for allowance or
8disallowance, the assessor may request that the executive
9director or administrator recognized as a county veteran
10service officer under section 35B.6 verify the eligibility
11of the claimant. If the assessor makes such a request, the
12executive director or administrator shall make a determination
13of eligibility and shall provide a written statement of
14findings based on a review of the applicable certificate of
15satisfactory service, order of separation from service, order
16transferring to inactive status, reserve, or retirement, or
17honorable discharge, or certified copy of any such document
18recorded in the office of the county recorder under section
19426A.13.
20c. If the assessor recommends disallowance of a claim, the
21assessor shall submit the reasons for the recommendation, in
22writing, to the county auditor.
23 Sec. 2. APPLICABILITY. This Act applies to claims for
24military service property tax exemptions filed for assessment
25years beginning on or after January 1, 2022.
26EXPLANATION
27The inclusion of this explanation does not constitute agreement with
28the explanation’s substance by the members of the general assembly.
29Code chapter 426A establishes the requirements and
30procedures for claiming the military service property tax
31exemption. Part of the information required for each claim
32includes the volume and page on which the certificate of
33satisfactory service, order of separation, retirement,
34furlough to reserve, inactive status, or honorable discharge or
35certified copy thereof is recorded in the office of the county
-1-1recorder. Under Code section 426A.14, not later than July 6
2of each year, the assessor is required to remit the claims
3and designations of property to the county auditor with the
4assessor’s recommendation for allowance or disallowance.
5This bill authorizes the assessor, prior to making a
6recommendation for allowance or disallowance, to request that
7the executive director or administrator recognized as a county
8veteran service officer verify the eligibility of the claimant.
9After such a request, the bill requires the executive director
10or administrator to verify the claimant’s eligibility and make
11a written statement of findings after review of the relevant
12documents or copies thereof filed with the county recorder.
13The bill applies to claims for military service property tax
14exemptions filed for assessment years beginning on or after
15January 1, 2022.
-2-md/jh