House File 82 - IntroducedA Bill ForAn Act 1providing a property assessment adjustment for certain
2property of persons who have attained the age of sixty-seven
3years, six months, providing a penalty, and including
4retroactive and other applicability provisions.
5BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1   Section 1.  NEW SECTION.  425B.1  Homestead assessed value
2adjustment — purpose.
  
   3A person who owns a homestead and who meets the
4qualifications provided in this chapter is eligible for an
5adjustment in the assessed value of the person’s homestead, as
6provided in this chapter, to prevent an increase in such value.
7   Sec. 2.  NEW SECTION.  425B.2  Definitions.
  
   8As used in this chapter, unless the context otherwise
9requires:
   101.  “Assessed value” means the actual value prior to any
11adjustment pursuant to section 441.21, subsection 4.
   122.  “Base assessment year” means the assessment year
13beginning in the base year.
   143.  “Base year” means the calendar year last ending before
15the claim is filed.
   164.  “Claimant” means a person filing a claim for adjustment
17under this chapter who has attained the age of sixty-seven
18years, six months on or before December 31 of the base year and
19is domiciled in this state at the time the claim is filed or at
20the time of the person’s death in the case of a claim filed by
21the executor or administrator of the claimant’s estate.
   225.  “Homestead” means the same as defined in section 425.11.
   236.  “Owned” means owned by an owner as defined in section
24425.11.
25   Sec. 3.  NEW SECTION.  425B.3  Right to file a claim.
  
   26The right to file a claim for an assessed value adjustment
27under this chapter may be exercised by the claimant or on
28behalf of a claimant by the claimant’s legal guardian, spouse,
29or attorney, or by the executor or administrator of the
30claimant’s estate. If a claimant dies after having filed a
31claim for adjustment, the amount of any adjustment shall be
32made as if the claimant had not died.
33   Sec. 4.  NEW SECTION.  425B.4  Claim for adjustment.
  
   341.  Subject to the limitations provided in this chapter,
35a claimant may annually claim an adjustment of the assessed
-1-1value of the claimant’s homestead for the base assessment year.
2The adjustment claim shall be filed with the county assessor
3between January 1 and February 15 immediately following
4the close of the base assessment year. However, in case of
5sickness, absence, or other disability of the claimant, or
6if in the judgment of the county assessor good cause exists,
7the county assessor may extend the time for filing a claim for
8adjustment through June 30 of the same calendar year.
   92.  The county assessor shall notify the department of
10revenue by March 1 of the number of claimants receiving
11adjustments under this chapter and the total amount of the
12reduced assessed values for the base assessment year.
13   Sec. 5.  NEW SECTION.  425B.5  Adjustment — maximum tax
14dollars levied.
  
   15If the claimant meets the criteria for an adjustment under
16this chapter, the assessed value of the claimant’s homestead in
17the base assessment year shall be adjusted, but not increased,
18to equal the assessed value, as such assessed value may have
19been adjusted pursuant to this chapter, in the assessment year
20preceding the base assessment year. If the amount of property
21taxes levied against the adjusted assessment exceeds the amount
22of property taxes levied against the property in the fiscal
23year for which taxes were first levied against an adjusted
24assessment under this chapter, the treasurer shall subtract the
25difference from the amount due.
26   Sec. 6.  NEW SECTION.  425B.6  Administration.
  
   27The director of revenue shall make available suitable forms
28for claiming an assessed value adjustment with instructions
29for claimants. Each assessor and county treasurer shall make
30available the forms and instructions. The claim shall be in a
31form as the director may prescribe.
32   Sec. 7.  NEW SECTION.  425B.7  Proof of claim.
  
   331.  Every claimant shall give the department of revenue, in
34support of the claim, reasonable proof of:
   35a.  Age.
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   1b.  Changes of homestead.
   2c.  Size and nature of the property claimed as the homestead.
   32.  The director of revenue may require any additional proof
4necessary to support a claim.
5   Sec. 8.  NEW SECTION.  425B.8  Audit — denial.
  
   6If on the audit of a claim for adjustment under this chapter,
7the director of revenue determines the claim is not allowable,
8the director shall notify the claimant of the denial and the
9reasons for it. The director shall not deny a claim after
10three years from October 31 of the year in which the claim was
11filed. The director shall give notification to the county
12assessor of the denial of the claim and the county assessor
13shall instruct the county treasurer to proceed to collect the
14tax that would have been levied on the applicable adjusted
15assessed value in the same manner as other property taxes
16due and payable are collected, if the property on which the
17adjustment was granted is still owned by the claimant.
18   Sec. 9.  NEW SECTION.  425B.9  Waiver of confidentiality.
  
   191.  A claimant shall expressly waive any right to
20confidentiality relating to all information available to the
21county assessor who shall hold the information confidential
22except that it may be used as evidence to disallow the assessed
23value adjustment.
   242.  The department of revenue may release information
25pertaining to a person’s eligibility or claim for or receipt of
26the assessed value adjustment to an employee of the department
27of inspections and appeals in the employee’s official conduct
28of an audit or investigation.
29   Sec. 10.  NEW SECTION.  425B.10  False claim — penalty.
  
   30A person who makes a false affidavit for the purpose of
31obtaining an adjustment in assessed value provided for in
32this chapter or who knowingly receives the adjustment without
33being legally entitled to it or makes claim for the adjustment
34in more than one county in the state without being legally
35entitled to it is guilty of a fraudulent practice. The claim
-3-1for adjustment shall be disallowed in full and property tax
2shall be levied on the disallowed adjustment at the rate that
3would have been levied but for the adjustment. The director of
4revenue shall send a notice of disallowance of the claim.
5   Sec. 11.  NEW SECTION.  425B.11  Notices, appeals, and
6rules.
  
   7To the extent not otherwise contrary to the provisions of
8this chapter:
   91.  Section 423.39, subsection 1, shall apply to all notices
10under this chapter.
   112.  Any person aggrieved by an act or decision of the
12director of revenue or the department of revenue under this
13chapter shall have the same rights of appeal and review as
14provided in section 423.38 and the rules of the department of
15revenue.
   163.  A claim for adjustment shall be disallowed if the
17department finds that the claimant or a person of the
18claimant’s household received title to the homestead primarily
19for the purpose of receiving benefits under this chapter.
   204.  The department of revenue shall adopt rules pursuant to
21chapter 17A to administer and interpret this chapter, including
22rules to prevent and disallow duplication of benefits and to
23prevent any unreasonable hardship or advantage to any person.
24   Sec. 12.  APPLICABILITY.  This Act applies retroactively to
25January 1, 2021, for assessment years beginning on or after
26that date and to the filing of claims on or after January 1,
272022, for adjustments of assessed values.
28EXPLANATION
29The inclusion of this explanation does not constitute agreement with
30the explanation’s substance by the members of the general assembly.
   31This bill provides for an adjustment in the assessed value
32of a homestead, as defined in the bill, if the owner is a
33person who is 67 years, 6 months in age or older. If the
34qualifications are met, the assessed value of the homestead
35upon which property taxes are levied in a fiscal year is the
-4-1same assessed value as for the previous fiscal year. The bill
2specifies that assessed value is the actual value prior to any
3rollback being applied.
   4The bill provides that a person who makes a false affidavit
5for the purpose of obtaining an adjustment, knowingly receives
6the adjustment without being legally entitled to it, or makes
7claim for the adjustment in more than one county without being
8legally entitled to it is guilty of a fraudulent practice and
9is subject to a criminal penalty.
   10The bill applies retroactively to January 1, 2021, for
11assessment years beginning on or after that date and applies to
12claims filed on or after January 1, 2022, for the adjustments.
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