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House Study Bill 93 - IntroducedA Bill ForAn Act 1relating to certain filing deadlines for property
2tax credits available to certain elderly, disabled,
3and low-income persons and including effective date and
4applicability provisions.
5BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 425.20, subsection 2, Code 2023, is
2amended to read as follows:
32. A claim for credit for property taxes due shall not
4be paid or allowed unless the claim is filed with the county
5treasurer between January 1 and June 1, both dates inclusive,
6immediately preceding the fiscal year during which the property
7taxes are due. However, in case of sickness, absence, or other
8disability of the claimant, or if in the judgment of the county
9treasurer good cause exists, the county treasurer may extend
10the time for filing a claim for credit through September 30 of
11the same calendar year March 31 of the fiscal year during which
12the property taxes are due. The county treasurer shall certify
13to the director of revenue on or before May 1 of each year the
14total amount of dollars due for claims allowed.
15 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate
16importance, takes effect upon enactment.
17 Sec. 3. APPLICABILITY. This Act applies to property taxes
18due and payable in fiscal years beginning on or after July 1,
192023.
20EXPLANATION
21The inclusion of this explanation does not constitute agreement with
22the explanation’s substance by the members of the general assembly.
23A claim for credit for property taxes due under Code chapter
24425, subchapter II (elderly, disabled, and low-income property
25tax credit), is generally required to be filed with the county
26treasurer between January 1 and June 1, both dates inclusive,
27immediately preceding the fiscal year during which the property
28taxes are due. However, in case of sickness, absence, or other
29disability of the claimant, or if in the judgment of the county
30treasurer good cause exists, the county treasurer may extend
31the time for filing a claim for credit through September 30
32of the same calendar year. This bill extends that potential
33extension period to March 31 of the fiscal year during which
34the property taxes are due.
35The bill takes effect upon enactment and applies to property
-1-1taxes due and payable in fiscal years beginning on or after
2July 1, 2023.
-2-md/jh
2tax credits available to certain elderly, disabled,
3and low-income persons and including effective date and
4applicability provisions.
5BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 425.20, subsection 2, Code 2023, is
2amended to read as follows:
32. A claim for credit for property taxes due shall not
4be paid or allowed unless the claim is filed with the county
5treasurer between January 1 and June 1, both dates inclusive,
6immediately preceding the fiscal year during which the property
7taxes are due. However, in case of sickness, absence, or other
8disability of the claimant, or if in the judgment of the county
9treasurer good cause exists, the county treasurer may extend
10the time for filing a claim for credit through September 30 of
11the same calendar year March 31 of the fiscal year during which
12the property taxes are due. The county treasurer shall certify
13to the director of revenue on or before May 1 of each year the
14total amount of dollars due for claims allowed.
15 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate
16importance, takes effect upon enactment.
17 Sec. 3. APPLICABILITY. This Act applies to property taxes
18due and payable in fiscal years beginning on or after July 1,
192023.
20EXPLANATION
21The inclusion of this explanation does not constitute agreement with
22the explanation’s substance by the members of the general assembly.
23A claim for credit for property taxes due under Code chapter
24425, subchapter II (elderly, disabled, and low-income property
25tax credit), is generally required to be filed with the county
26treasurer between January 1 and June 1, both dates inclusive,
27immediately preceding the fiscal year during which the property
28taxes are due. However, in case of sickness, absence, or other
29disability of the claimant, or if in the judgment of the county
30treasurer good cause exists, the county treasurer may extend
31the time for filing a claim for credit through September 30
32of the same calendar year. This bill extends that potential
33extension period to March 31 of the fiscal year during which
34the property taxes are due.
35The bill takes effect upon enactment and applies to property
-1-1taxes due and payable in fiscal years beginning on or after
2July 1, 2023.
-2-md/jh