House Study Bill 44 - IntroducedA Bill ForAn Act 1relating to the approval procedures for claims for
2the military 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.13, subsection 2, Code 2021, is
2amended to read as follows:
   32.  The person shall file with the appropriate assessor
4on forms obtained from the assessor the claim for exemption
5for the year for which the person is first claiming the
6exemption. The claim shall be filed not later than July 1 of
7the year for which the person is claiming the exemption. The
8claim shall set out the fact that the person is a resident of
9and domiciled in the state of Iowa, and a person within the
10terms of section 426A.11, and shall give the volume and page
11on which the certificate of satisfactory service, order of
12separation, retirement, furlough to reserve, inactive status,
13or honorable discharge or certified copy thereof is recorded
14in the office of the county recorder to be verified by the
15executive director or administrator recognized as a county
16veteran service officer under section 35B.6 prior to approval
17of the claim
, and may include the designation of the property
18from which the exemption is to be made, and shall further
19state that the claimant is the equitable or legal owner of the
20property designated or if the property is owned by a family
21farm corporation, that the person is a shareholder of that
22corporation and that the person occupies the property. In the
23case of a person claiming the exemption as a veteran described
24in section 35.1, subsection 2, paragraph “b”, subparagraph (6)
25or (7), the person shall file the statement required by section
2635.2.
27   Sec. 2.  APPLICABILITY.  This Act applies to claims for
28military service property tax exemptions filed for assessment
29years beginning on or after January 1, 2022.
30EXPLANATION
31The inclusion of this explanation does not constitute agreement with
32the explanation’s substance by the members of the general assembly.
   33Code section 426A.13 establishes the contents of the claim
34for a military service property tax exemption to be filed
35with the appropriate local assessor. Part of the information
-1-1required for each claim includes the volume and page on which
2the certificate of satisfactory service, order of separation,
3retirement, furlough to reserve, inactive status, or honorable
4discharge or certified copy thereof is recorded in the office
5of the county recorder. This bill requires such information
6recorded in the office of the county recorder to be verified by
7the county commission of veteran affairs executive director or
8administrator recognized as a county veteran service officer
9prior to approval of the claim for the exemption.
   10The bill applies to claims for military service property tax
11exemptions filed for assessment years beginning on or after
12January 1, 2022.
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