Bill Text: IA HF318 | 2023-2024 | 90th General Assembly | Enrolled
Bill Title: A bill for an act relating to certain filing deadlines for property tax credits available to certain elderly, disabled, and low-income persons and credits for manufactured or mobile home taxes and including effective date and applicability provisions. (Formerly HSB 93.) Effective date: 05/26/2023. Applicability date: 07/01/2023.
Spectrum: Committee Bill
Status: (Passed) 2023-05-26 - Signed by Governor. H.J. 1039. [HF318 Detail]
Download: Iowa-2023-HF318-Enrolled.html
House
File
318
-
Enrolled
House
File
318
AN
ACT
RELATING
TO
CERTAIN
FILING
DEADLINES
FOR
PROPERTY
TAX
CREDITS
AVAILABLE
TO
CERTAIN
ELDERLY,
DISABLED,
AND
LOW-INCOME
PERSONS
AND
CREDITS
FOR
MANUFACTURED
OR
MOBILE
HOME
TAXES
AND
INCLUDING
EFFECTIVE
DATE
AND
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
425.20,
subsection
2,
Code
2023,
is
amended
to
read
as
follows:
2.
A
claim
for
credit
for
property
taxes
due
shall
not
be
paid
or
allowed
unless
the
claim
is
filed
with
the
county
treasurer
between
January
1
and
June
1,
both
dates
inclusive,
immediately
preceding
the
fiscal
year
during
which
the
property
taxes
are
due.
However,
in
case
of
sickness,
absence,
or
other
disability
of
the
claimant,
or
if
in
the
judgment
of
the
county
treasurer
good
cause
exists,
the
county
treasurer
may
extend
House
File
318,
p.
2
the
time
for
filing
a
claim
for
credit
through
September
30
of
the
same
calendar
year
March
31
of
the
fiscal
year
during
which
the
property
taxes
are
due
.
The
county
treasurer
shall
certify
to
the
director
of
revenue
on
or
before
May
1
of
each
year
the
total
amount
of
dollars
due
for
claims
allowed.
Sec.
2.
Section
435.22,
subsection
4,
paragraphs
a,
c,
and
e,
Code
2023,
are
amended
to
read
as
follows:
a.
A
claim
for
credit
for
manufactured
or
mobile
home
tax
due
shall
not
be
paid
or
allowed
unless
the
claim
is
actually
filed
with
the
county
treasurer
between
January
1
and
June
1,
both
dates
inclusive,
immediately
preceding
the
fiscal
year
during
which
the
home
taxes
are
due.
However,
in
case
of
sickness,
absence,
or
other
disability
of
the
claimant,
or
if
in
the
judgment
of
the
county
treasurer
good
cause
exists,
the
county
treasurer
may
extend
the
time
for
filing
a
claim
for
credit
through
September
30
of
the
same
calendar
year
March
31
of
the
fiscal
year
during
which
the
home
taxes
are
due
.
The
county
treasurer
shall
certify
to
the
director
of
revenue
on
or
before
November
15
May
1
each
year
the
total
dollar
amount
due
for
claims
allowed.
c.
In
case
of
sickness,
absence,
or
other
disability
of
the
claimant
or
if,
in
the
judgment
of
the
director
of
revenue,
good
cause
exists
and
the
claimant
requests
an
extension,
the
director
may
extend
the
time
for
filing
a
claim
for
credit
or
reimbursement.
However,
any
further
time
granted
shall
not
extend
beyond
December
31
June
30
of
the
fiscal
year
in
which
the
claim
was
required
to
be
filed
home
taxes
are
due
.
Claims
filed
as
a
result
of
this
paragraph
shall
be
filed
with
the
director
who
shall
provide
for
the
reimbursement
of
the
claim
to
the
claimant.
e.
The
amounts
due
each
county
shall
be
paid
by
the
department
of
revenue
on
December
June
15
of
each
year,
drawn
upon
warrants
payable
to
the
respective
county
treasurers.
The
county
treasurer
in
each
county
shall
apportion
the
payment
in
accordance
with
section
435.25
.
Sec.
3.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
House
File
318,
p.
3
Sec.
4.
APPLICABILITY.
This
Act
applies
to
taxes
due
and
payable
in
fiscal
years
beginning
on
or
after
July
1,
2023.
______________________________
PAT
GRASSLEY
Speaker
of
the
House
______________________________
AMY
SINCLAIR
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
318,
Ninetieth
General
Assembly.
______________________________
MEGHAN
NELSON
Chief
Clerk
of
the
House
Approved
_______________,
2023
______________________________
KIM
REYNOLDS
Governor
