Bill Text: IA HF75 | 2025-2026 | 91st General Assembly | Introduced
Bill Title: A bill for an act authorizing the abatement of property taxes owed on property owned by the surviving spouse of an emergency services member killed in the line of duty, and including effective date and retroactive applicability provisions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2025-01-23 - Subcommittee: Vondran, Behn and Wilson. H.J. 123. [HF75 Detail]
Download: Iowa-2025-HF75-Introduced.html
House
File
75
-
Introduced
HOUSE
FILE
75
BY
BOSSMAN
A
BILL
FOR
An
Act
authorizing
the
abatement
of
property
taxes
owed
on
1
property
owned
by
the
surviving
spouse
of
an
emergency
2
services
member
killed
in
the
line
of
duty,
and
including
3
effective
date
and
retroactive
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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Section
1.
NEW
SECTION
.
427.7
Petition
for
abatement
of
1
taxes
——
emergency
services
member.
2
1.
For
purposes
of
this
section:
3
a.
“Emergency
services
member”
or
“member”
means
a
fire
4
fighter,
a
peace
officer
as
defined
in
section
801.4,
a
5
correctional
officer,
or
an
emergency
medical
care
provider
6
as
defined
in
section
147A.1.
An
“emergency
services
member”
7
includes
a
volunteer
emergency
services
provider
as
defined
in
8
section
100B.14,
subsection
2.
9
b.
“Homestead”
means
the
same
as
defined
in
section
425.11.
10
2.
a.
The
spouse
of
an
emergency
services
member
who
was
11
killed
in
the
line
of
duty
may
file
a
petition
with
the
board
12
of
supervisors
of
the
county
where
the
petitioner’s
homestead
13
is
located,
requesting
abatement
of
property
taxes
and
special
14
assessments
assessed
on
the
petitioner’s
homestead
by
a
taxing
15
authority.
16
b.
The
petition
shall
be
duly
sworn
to
and
shall
contain
all
17
the
following
criteria:
18
(1)
A
certification
of
good
standing
from
the
chief
officer
19
of
the
entity
or
volunteer
agency
of
the
deceased
member.
20
(2)
Proof
that
the
death
of
the
member
was
the
direct
and
21
proximate
result
of
a
traumatic
injury
incurred
in
the
line
of
22
duty.
23
(3)
Any
other
information
as
the
board
may
require
to
verify
24
the
petitioner’s
eligibility.
25
c.
A
petitioner
is
not
eligible
for
the
abatement
authorized
26
under
this
section
under
any
of
the
following
circumstances:
27
(1)
The
death
was
caused
by
the
intentional
misconduct
of
28
the
petitioner
or
by
the
member’s
intent
to
cause
their
own
29
death.
30
(2)
The
member
was
voluntarily
intoxicated
at
the
time
of
31
death.
32
(3)
The
member
was
performing
their
duties
in
a
grossly
33
negligent
manner
at
the
time
of
death.
34
(4)
A
petitioner
who
would
otherwise
be
entitled
to
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abatement
under
this
section
was,
through
the
petitioner’s
1
actions,
a
substantial
contributing
factor
to
the
death
of
the
2
member.
3
3.
The
petition
filed
with
the
board
of
supervisors
shall
be
4
on
a
form
prescribed
by
the
department
of
revenue.
Following
5
receipt
of
the
petition,
the
board
of
supervisors
shall
6
forward
a
copy
of
the
petition
to
the
governing
body
of
each
7
taxing
authority
that
levies
taxes
or
special
assessments
on
8
the
homestead.
If
the
board
of
supervisors
determines
that
9
the
petitioner
satisfies
the
criteria
under
this
section
and
10
approves
the
abatement
petition,
the
abatement
shall
apply
to
11
all
applicable
taxes
and
special
assessments
on
the
homestead,
12
excluding
those
for
which
an
objection
by
the
governing
body
of
13
the
taxing
authority
was
filed
with
the
board
of
supervisors
14
within
thirty
days
of
the
board
forwarding
a
copy
of
the
15
petition
to
the
governing
body.
The
board
of
supervisors
may
16
order
the
county
treasurer
to
abate
the
collection
of
the
17
taxes
and
special
assessments
that
are
assessed
against
the
18
petitioner’s
homestead
for
the
assessment
year
during
which
the
19
petition
is
filed
and,
if
specified
by
the
board,
the
taxes
and
20
special
assessments
for
one
or
more
future
years,
subject
to
21
the
petitioner
continuing
to
meet
the
qualifications
of
this
22
section.
23
4.
The
amount
of
the
abatement
shall
be
apportioned
among
24
such
property
tax
levies
and
special
assessments
in
the
25
proportion
that
each
applicable
levy
or
assessment
makes
up
the
26
total
amount
of
such
taxes
and
special
assessments
due
on
the
27
homestead
by
the
applicable
taxing
authorities
for
which
an
28
objection
was
not
filed
or
approved.
29
Sec.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
30
importance,
takes
effect
upon
enactment.
31
Sec.
3.
RETROACTIVE
APPLICABILITY.
This
Act
applies
32
retroactively
to
assessment
years
beginning
on
or
after
January
33
1,
2025.
34
EXPLANATION
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The
inclusion
of
this
explanation
does
not
constitute
agreement
with
1
the
explanation’s
substance
by
the
members
of
the
general
assembly.
2
This
bill
authorizes
the
abatement
of
property
taxes
and
3
special
assessments
owed
on
property
owned
by
the
surviving
4
spouse
of
an
emergency
services
member
killed
in
the
line
of
5
duty.
6
The
bill
defines
“emergency
services
member”
or
“member”
to
7
mean
a
fire
fighter,
a
peace
officer
as
defined
in
Code
section
8
801.4,
a
correctional
officer,
or
an
emergency
medical
care
9
provider
as
defined
in
Code
section
147A.1.
An
“emergency
10
services
member”
also
includes
a
volunteer
emergency
services
11
provider
as
defined
in
Code
section
100B.14(2).
12
Under
the
bill,
the
spouse
of
an
emergency
services
13
member
(petitioner)
who
died
in
the
line
of
duty
may
file
a
14
petition
with
the
board
of
supervisors
of
the
county
where
15
the
petitioner’s
homestead
is
located,
requesting
abatement
16
of
property
taxes
and
special
assessments
assessed
on
the
17
petitioner’s
homestead
by
a
taxing
authority.
18
The
petition
filed
with
the
board
of
supervisors
shall
be
19
duly
sworn
and
shall
contain
a
certification
of
good
standing
20
from
the
chief
officer
of
the
entity
or
volunteer
agency
of
the
21
deceased
member
and
proof
that
the
death
of
the
member
was
the
22
direct
and
proximate
result
of
a
traumatic
injury
incurred
in
23
the
line
of
duty.
24
Following
receipt
of
the
petition,
the
board
of
supervisors
25
shall
forward
a
copy
of
the
petition
to
the
governing
body
of
26
each
taxing
authority
that
levies
taxes
or
special
assessments
27
on
the
homestead.
If
the
board
of
supervisors
determines
a
28
petitioner
has
satisfied
all
relevant
criteria
and
approves
29
the
abatement,
the
abatement
shall
apply
to
all
applicable
30
taxes
and
special
assessments
on
the
homestead,
excluding
31
those
for
which
an
objection
by
the
governing
body
of
the
32
taxing
authority
was
filed
with
or
approved
by
the
board
of
33
supervisors
within
30
days
of
the
board
forwarding
a
copy
of
34
the
petition.
The
board
of
supervisors
may
order
the
abatement
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of
the
taxes
and
special
assessments
that
are
assessed
against
1
the
petitioner’s
homestead
for
the
assessment
year
during
which
2
the
petition
is
filed
and,
if
specified
by
the
board,
the
taxes
3
and
special
assessments
for
one
or
more
future
years,
subject
4
to
the
petitioner
continuing
to
meet
the
qualifications
of
the
5
bill.
6
The
bill
does
not
apply
under
certain
circumstances
7
including
if
the
deceased
member
ended
their
own
life,
was
8
grossly
negligent,
or
intoxicated,
or
the
actions
of
the
9
petitioner
were
a
substantial
contributing
factor
in
the
death
10
of
the
member.
11
The
bill
also
specifies
the
method
of
apportioning
the
12
abatement
among
each
applicable
levy
and
special
assessment.
13
The
bill
takes
effect
upon
enactment
and
applies
14
retroactively
to
assessment
years
beginning
on
or
after
January
15
1,
2025.
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