Iowa SF 591: A bill for an act authorizing the abatement of property taxes owed on the homestead of a disabled veteran and including effective date and applicability provisions.(Formerly SF 263.)

Bill Text

Senate File 591 - Introduced
SENATE FILE 591
BY COMMITTEE ON WAYS AND MEANS
(SUCCESSOR TO SF 263)
A BILL FOR
An Act authorizing the abatement of property taxes owed on the1
homestead of a disabled veteran and including effective date2
and applicability provisions.3
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:4
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Section 1. Section 427.8, Code 2021, is amended to read as1
follows:2
427.8 Petition for suspension or abatement of taxes,3
assessments, and rates or charges, including interest, fees, and4
costs.5
1. If a person is unable to contribute to the public6
revenue, the person may file a petition, duly sworn to, with7
the board of supervisors, stating that fact and giving a8
statement of parcels, as defined in section 445.1, owned or9
possessed by the petitioner, and other information as the board10
may require. The board of supervisors may order the county11
treasurer to suspend the collection of the taxes, special12
assessments, and rates or charges, including interest, fees,13
and costs, which are assessed against the petitioner or the14
petitioner’s estate for the current year and those unpaid15
for prior years, or the board may abate the taxes, special16
assessments, and rates or charges, including interest, fees,17
and costs. The petition, when approved, shall be filed by18
March 1 of the current tax year with the treasurer.19
2. If the owner of a homestead meets the requirements of20
and has filed a claim for the homestead credit under section21
425.15 and is liable for the payment of taxes levied on the22
homestead as the result of an assessment year prior to the23
assessment year for which the homestead credit under section24
425.15 is applicable pursuant to section 425.2, the owner may25
file a petition, duly sworn to, with the board of supervisors,26
requesting abatement of all such taxes. The board of27
supervisors may, if in the board’s judgment it is for the best28
interests of the public and the petitioner, order the county29
treasurer to abate the taxes levied for any such assessment30
year for which the owner is liable.31
Sec. 2. Section 427.10, Code 2021, is amended to read as32
follows:33
427.10 Abatement.34
The board of supervisors may, if in their the board’s35
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S.F. 591
judgment it is for the best interests of the public and the1
petitioner referred to in section 427.8, subsection 1, or the2
public and the person referred to in section 427.9, abate the3
taxes, special assessments, and rates or charges, including4
interest, fees, and costs, which have previously been suspended5
as provided in section 427.8, subsection 1, or section 427.9.6
Sec. 3. EFFECTIVE DATE. This Act, being deemed of immediate7
importance, takes effect upon enactment.8
Sec. 4. APPLICABILITY. This Act applies to property taxes9
due and payable in fiscal years beginning before, on, or after10
the effective date of this Act.11
EXPLANATION12
The inclusion of this explanation does not constitute agreement with13
the explanation’s substance by the members of the general assembly.14
This bill provides that if the owner of a homestead meets the15
requirements of and has filed a claim for the homestead credit16
for certain disabled veterans and is liable for the payment of17
taxes levied on the homestead as the result of an assessment18
year prior to the assessment year for which the homestead19
credit is applicable, the owner may file a petition with the20
board of supervisors requesting abatement of all such taxes.21
The board of supervisors may, if in the board’s judgment it is22
for the best interests of the public and the petitioner, order23
the county treasurer to abate the taxes levied for any such24
assessment year for which the owner is liable.25
The bill takes effect upon enactment and applies to property26
taxes due and payable in fiscal years beginning before, on, or27
after the effective date of the bill.28
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