Bill Text: IA SF2083 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers and including effective date and applicability provisions.(See SF 2375.)
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2022-03-21 - Committee report approving bill, renumbered as SF 2375. S.J. 561. [SF2083 Detail]
Download: Iowa-2021-SF2083-Introduced.html
Senate
File
2083
-
Introduced
SENATE
FILE
2083
BY
DICKEY
A
BILL
FOR
An
Act
relating
to
the
abatement
of
property
taxes
owed
on
1
property
owned
by
certain
volunteer
emergency
services
2
providers
and
including
effective
date
and
applicability
3
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
——
volunteer
emergency
services
provider.
2
1.
a.
A
volunteer
emergency
services
provider
whose
3
homestead
is
located
in
the
local
service
area
of
the
volunteer
4
agency
or
entity
for
which
the
individual
is
a
volunteer
and
5
who
has
been
a
volunteer
emergency
services
provider
for
five
6
or
more
years,
earns
less
than
five
thousand
dollars
per
year
7
for
service
as
a
volunteer
emergency
services
provider,
and
8
is
in
good
standing
with
the
provider’s
volunteer
agency
or
9
entity,
including
being
active
in
monthly
meetings,
training,
10
and
response
calls,
may
file
a
petition,
duly
sworn
to,
with
11
the
board
of
supervisors
of
the
county
where
the
petitioner’s
12
homestead
is
located,
requesting
abatement
of
property
taxes
13
and
special
assessments
assessed
on
the
individual’s
homestead,
14
and
giving
other
information
as
the
board
may
require.
15
b.
For
purposes
of
this
section:
16
(1)
“Homestead”
means
the
same
as
defined
in
section
425.11.
17
(2)
“Volunteer
emergency
services
provider”
means
the
same
as
18
defined
in
section
100B.14,
subsection
2.
19
2.
The
petition
filed
with
the
board
of
supervisors
shall
20
be
on
a
form
prescribed
by
the
department
of
management
and
21
shall
specify
the
type
of
abatement
sought
under
subsection
3.
22
Following
receipt
of
the
petition,
the
board
of
supervisors
23
shall
forward
a
copy
of
the
petition
to
the
governing
body
of
24
each
taxing
authority
that
levies
taxes
or
special
assessments
25
on
the
homestead.
If
the
board
of
supervisors
approves
the
26
abatement,
the
abatement
shall
apply
to
all
applicable
taxes
27
and
special
assessments
on
the
homestead,
excluding
those
for
28
which
an
objection
by
the
governing
body
taxing
authority
29
was
filed
with
the
board
of
supervisors
within
thirty
days
30
of
the
board
providing
a
copy
of
the
petition.
The
board
31
of
supervisors
may
order
the
county
treasurer
to
abate
the
32
collection
of
the
taxes
and
special
assessments
that
are
33
assessed
against
the
petitioner’s
homestead
for
the
assessment
34
year
during
which
the
petition
is
filed
and,
if
specified
by
35
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the
board,
the
taxes
and
special
assessments
for
one
or
more
1
future
years,
subject
to
the
petitioner
continuing
to
meet
the
2
qualifications
of
this
section.
The
abatement
approved
by
3
the
board
of
supervisors
shall
apply
to
the
taxes
and
special
4
assessments
of
taxing
authorities
for
which
an
objection
was
5
not
filed
and
shall
not
exceed
the
amounts
specified
under
6
subsection
3.
7
3.
The
board
of
supervisors
may
approve
a
petition
under
8
this
section
by
authorizing
an
abatement
of
taxes
and
special
9
assessments,
not
to
exceed
the
following:
10
a.
For
a
volunteer
emergency
services
provider
that
is
11
a
volunteer
fire
fighter,
as
defined
in
section
85.61,
an
12
abatement
of
all
taxes
and
special
assessments
imposed
by
the
13
provider’s
volunteer
agency
or
entity
for
fire
protection
14
service
or
an
abatement
of
ten
percent
of
all
taxes
imposed
on
15
the
homestead.
16
b.
For
a
volunteer
emergency
service
provider
that
is
17
a
reserve
peace
officer
as
defined
in
section
80D.1A,
an
18
emergency
medical
care
provider
as
defined
in
section
147A.1,
19
or
other
personnel
having
voluntary
emergency
service
duties
20
and
who
are
not
paid
full-time
by
the
agency
or
entity,
an
21
abatement
of
ten
percent
of
all
taxes
imposed
on
the
homestead.
22
c.
For
a
volunteer
emergency
service
provider
who
has
23
been
a
volunteer
emergency
service
provider
for
twenty
or
24
more
years,
notwithstanding
the
active
service
requirements
25
under
subsection
1,
an
abatement
of
ten
percent
of
all
taxes
26
imposed
on
the
homestead
during
the
remainder
of
the
volunteer
27
emergency
service
provider’s
life
so
long
as
the
provider’s
28
homestead
is
in
the
local
service
area
of
the
agency
or
entity
29
for
which
the
provider
was
a
volunteer.
30
Sec.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
31
importance,
takes
effect
upon
enactment.
32
Sec.
3.
RETROACTIVE
APPLICABILITY.
This
Act
applies
33
retroactively
to
assessment
years
beginning
on
or
after
January
34
1,
2022.
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EXPLANATION
1
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
2
the
explanation’s
substance
by
the
members
of
the
general
assembly.
3
This
bill
authorizes
a
volunteer
emergency
services
4
provider,
as
defined
in
Code
section
100B.14(2),
whose
5
homestead
is
located
in
the
local
service
area
for
which
the
6
provider
is
a
volunteer
and
who
has
been
a
volunteer
emergency
7
services
provider
for
five
or
more
years,
earns
less
than
8
$5,000
per
year
for
service
as
a
volunteer
emergency
services
9
provider,
and
is
in
good
standing
with
the
provider’s
volunteer
10
agency
or
entity,
to
file
a
petition
with
the
county
board
of
11
supervisors,
requesting
abatement
of
property
taxes
and
special
12
assessments
assessed
on
the
individual’s
homestead
and
giving
13
other
information
as
the
board
may
require.
14
The
petition
filed
with
the
board
of
supervisors
shall
15
specify
the
type
of
abatement
sought
under
the
bill.
Following
16
receipt
of
the
petition,
the
board
of
supervisors
shall
forward
17
a
copy
of
the
petition
to
the
governing
body
of
each
taxing
18
authority
that
levies
taxes
or
special
assessments
on
the
19
homestead.
If
the
board
of
supervisors
approves
the
abatement,
20
the
abatement
shall
apply
to
all
applicable
taxes
and
special
21
assessments
on
the
homestead,
excluding
those
for
which
an
22
objection
by
the
governing
body
taxing
authority
was
filed
with
23
the
board
of
supervisors
within
30
days
of
the
board
providing
24
a
copy
of
the
petition.
The
board
of
supervisors
may
order
25
the
abatement
of
the
taxes
and
special
assessments
that
are
26
assessed
against
the
petitioner’s
homestead
for
the
assessment
27
year
during
which
the
petition
is
filed
and,
if
specified
by
28
the
board,
the
taxes
and
special
assessments
for
one
or
more
29
future
years,
subject
to
the
petitioner
continuing
to
meet
the
30
qualifications
of
the
bill.
The
approved
abatement
shall
not
31
exceed
the
following:
(1)
for
a
volunteer
emergency
services
32
provider
that
is
a
volunteer
fire
fighter,
an
abatement
of
33
all
taxes
and
special
assessments
imposed
by
the
provider’s
34
volunteer
agency
or
entity
for
fire
protection
service
or
an
35
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abatement
of
10
percent
of
all
taxes
imposed
on
the
homestead;
1
(2)
for
a
volunteer
emergency
service
provider
that
is
a
2
reserve
peace
officer,
an
emergency
medical
care
provider,
3
or
other
personnel
having
voluntary
emergency
service
duties
4
and
who
are
not
paid
full-time
by
the
agency
or
entity,
an
5
abatement
of
10
percent
of
all
taxes
imposed
on
the
homestead;
6
and
(3)
for
a
volunteer
emergency
service
provider
who
has
7
been
a
volunteer
emergency
service
provider
for
20
or
more
8
years,
an
abatement
of
10
percent
of
all
taxes
imposed
on
the
9
homestead
during
the
remainder
of
the
volunteer
emergency
10
service
provider’s
life
so
long
as
the
provider’s
homestead
is
11
in
the
local
service
area
of
the
agency
or
entity
for
which
the
12
provider
was
a
volunteer.
13
The
bill
takes
effect
upon
enactment
and
applies
14
retroactively
to
assessment
years
beginning
on
or
after
January
15
1,
2022.
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