Iowa-2023-HF318-Introduced

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 TLSB 1796HV (2) 90 md/jh

H.F. 318 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 35 -1- LSB 1796HV (2) 90 md/jh 1/ 3

H.F. 318 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 35 -2- LSB 1796HV (2) 90 md/jh 2/ 3