Bill Text: IA HF318 | 2023-2024 | 90th General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
House
File
318
-
Introduced
HOUSE
FILE
318
BY
COMMITTEE
ON
LOCAL
GOVERNMENT
(SUCCESSOR
TO
HSB
93)
A
BILL
FOR
An
Act
relating
to
certain
filing
deadlines
for
property
1
tax
credits
available
to
certain
elderly,
disabled,
and
2
low-income
persons
and
credits
for
manufactured
or
mobile
3
home
taxes
and
including
effective
date
and
applicability
4
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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Section
1.
Section
425.20,
subsection
2,
Code
2023,
is
1
amended
to
read
as
follows:
2
2.
A
claim
for
credit
for
property
taxes
due
shall
not
3
be
paid
or
allowed
unless
the
claim
is
filed
with
the
county
4
treasurer
between
January
1
and
June
1,
both
dates
inclusive,
5
immediately
preceding
the
fiscal
year
during
which
the
property
6
taxes
are
due.
However,
in
case
of
sickness,
absence,
or
other
7
disability
of
the
claimant,
or
if
in
the
judgment
of
the
county
8
treasurer
good
cause
exists,
the
county
treasurer
may
extend
9
the
time
for
filing
a
claim
for
credit
through
September
30
of
10
the
same
calendar
year
March
31
of
the
fiscal
year
during
which
11
the
property
taxes
are
due
.
The
county
treasurer
shall
certify
12
to
the
director
of
revenue
on
or
before
May
1
of
each
year
the
13
total
amount
of
dollars
due
for
claims
allowed.
14
Sec.
2.
Section
435.22,
subsection
4,
paragraphs
a,
c,
and
15
e,
Code
2023,
are
amended
to
read
as
follows:
16
a.
A
claim
for
credit
for
manufactured
or
mobile
home
tax
17
due
shall
not
be
paid
or
allowed
unless
the
claim
is
actually
18
filed
with
the
county
treasurer
between
January
1
and
June
1,
19
both
dates
inclusive,
immediately
preceding
the
fiscal
year
20
during
which
the
home
taxes
are
due.
However,
in
case
of
21
sickness,
absence,
or
other
disability
of
the
claimant,
or
if
22
in
the
judgment
of
the
county
treasurer
good
cause
exists,
the
23
county
treasurer
may
extend
the
time
for
filing
a
claim
for
24
credit
through
September
30
of
the
same
calendar
year
March
31
25
of
the
fiscal
year
during
which
the
home
taxes
are
due
.
The
26
county
treasurer
shall
certify
to
the
director
of
revenue
on
or
27
before
November
15
May
1
each
year
the
total
dollar
amount
due
28
for
claims
allowed.
29
c.
In
case
of
sickness,
absence,
or
other
disability
of
the
30
claimant
or
if,
in
the
judgment
of
the
director
of
revenue,
31
good
cause
exists
and
the
claimant
requests
an
extension,
the
32
director
may
extend
the
time
for
filing
a
claim
for
credit
or
33
reimbursement.
However,
any
further
time
granted
shall
not
34
extend
beyond
December
31
June
30
of
the
fiscal
year
in
which
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the
claim
was
required
to
be
filed
home
taxes
are
due
.
Claims
1
filed
as
a
result
of
this
paragraph
shall
be
filed
with
the
2
director
who
shall
provide
for
the
reimbursement
of
the
claim
3
to
the
claimant.
4
e.
The
amounts
due
each
county
shall
be
paid
by
the
5
department
of
revenue
on
December
June
15
of
each
year,
drawn
6
upon
warrants
payable
to
the
respective
county
treasurers.
The
7
county
treasurer
in
each
county
shall
apportion
the
payment
in
8
accordance
with
section
435.25
.
9
Sec.
3.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
10
importance,
takes
effect
upon
enactment.
11
Sec.
4.
APPLICABILITY.
This
Act
applies
to
taxes
due
and
12
payable
in
fiscal
years
beginning
on
or
after
July
1,
2023.
13
EXPLANATION
14
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
15
the
explanation’s
substance
by
the
members
of
the
general
assembly.
16
A
claim
for
credit
for
property
taxes
due
under
Code
chapter
17
425,
subchapter
II
(elderly,
disabled,
and
low-income
property
18
tax
credit),
is
generally
required
to
be
filed
with
the
county
19
treasurer
between
January
1
and
June
1,
both
dates
inclusive,
20
immediately
preceding
the
fiscal
year
during
which
the
property
21
taxes
are
due.
However,
in
case
of
sickness,
absence,
or
other
22
disability
of
the
claimant,
or
if
in
the
judgment
of
the
county
23
treasurer
good
cause
exists,
the
county
treasurer
may
extend
24
the
time
for
filing
a
claim
for
credit
through
September
30
25
of
the
same
calendar
year.
This
bill
extends
that
potential
26
extension
period
to
March
31
of
the
fiscal
year
during
which
27
the
property
taxes
are
due.
28
The
bill
makes
a
similar
change
to
provisions
governing
29
claims
for
the
manufactured
or
mobile
home
tax
credit
under
30
Code
chapter
435,
modifies
dates
relating
to
the
authority
31
to
grant
additional
time
to
file
such
a
claim
under
certain
32
circumstances,
and
modifies
the
date
by
which
the
department
of
33
revenue
shall
pay
each
county
under
Code
chapter
435.
34
The
bill
takes
effect
upon
enactment
and
applies
to
taxes
due
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and
payable
in
fiscal
years
beginning
on
or
after
July
1,
2023.
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