Bill Text: IA SSB3145 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to veterans benefits by modifying provisions relating to veterans records and provisions relating to the filing date for the disabled veteran homestead property tax credit and including effective date provisions.
Spectrum: Committee Bill
Status: (Introduced - Dead) 2020-02-18 - Committee report approving bill, renumbered as SF 2309. [SSB3145 Detail]
Download: Iowa-2019-SSB3145-Introduced.html
Senate
Study
Bill
3145
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
VETERANS
AFFAIRS
BILL
BY
CHAIRPERSON
CARLIN)
A
BILL
FOR
An
Act
relating
to
veterans
benefits
by
modifying
provisions
1
relating
to
veterans
records
and
provisions
relating
to
the
2
filing
date
for
the
disabled
veteran
homestead
property
tax
3
credit
and
including
effective
date
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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DIVISION
I
1
VETERANS
RECORDS
2
Section
1.
Section
22.3,
subsection
2,
Code
2020,
is
amended
3
to
read
as
follows:
4
2.
All
expenses
of
the
examination
and
copying
shall
be
5
paid
by
the
person
desiring
to
examine
or
copy.
The
lawful
6
custodian
may
charge
a
reasonable
fee
for
the
services
of
7
the
lawful
custodian
or
the
custodian’s
authorized
designee
8
in
supervising
the
examination
and
copying
of
the
records.
9
If
copy
equipment
is
available
at
the
office
of
the
lawful
10
custodian
of
any
public
records,
the
lawful
custodian
shall
11
provide
any
person
a
reasonable
number
of
copies
of
any
public
12
record
in
the
custody
of
the
office
upon
the
payment
of
a
13
fee.
The
fee
for
the
copying
service
as
determined
by
the
14
lawful
custodian
shall
not
exceed
the
actual
cost
of
providing
15
the
service.
Actual
costs
shall
include
only
those
expenses
16
directly
attributable
to
supervising
the
examination
of
and
17
making
and
providing
copies
of
public
records.
Actual
costs
18
shall
not
include
charges
for
ordinary
expenses
or
costs
such
19
as
employment
benefits,
depreciation,
maintenance,
electricity,
20
or
insurance
associated
with
the
administration
of
the
office
21
of
the
lawful
custodian.
However,
a
county
recorder
shall
22
not
charge
a
fee
for
the
examination
and
copying
of
public
23
records
necessary
to
complete
and
file
claims
for
benefits
with
24
the
Iowa
department
of
veterans
affairs
or
the
United
States
25
department
of
veterans
affairs.
26
Sec.
2.
Section
331.608,
subsection
7,
Code
2020,
is
amended
27
to
read
as
follows:
28
7.
If
In
addition
to
copying
of
records
free
of
charge
under
29
section
22.3,
subsection
2,
if
a
certified
copy
of
a
record
30
is
required
to
perfect
the
claim
of
a
veteran
in
service
or
31
honorably
discharged
or
a
claim
of
a
dependent
of
the
veteran,
32
the
certified
copy
shall
be
furnished
by
the
custodian
of
the
33
record
without
charge.
34
DIVISION
II
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DISABLED
VETERAN
HOMESTEAD
CREDIT
1
Sec.
3.
Section
425.1,
subsection
4,
Code
2020,
is
amended
2
to
read
as
follows:
3
4.
Annually
the
department
of
revenue
shall
certify
to
4
the
county
auditor
of
each
county
the
credit
and
its
amount
5
in
dollars.
Each
county
auditor
shall
then
enter
the
credit
6
against
the
tax
levied
on
each
eligible
homestead
in
each
7
county
payable
during
the
ensuing
year,
designating
on
the
tax
8
lists
the
credit
as
being
from
the
homestead
credit
fund,
and
9
credit
shall
then
be
given
to
the
several
taxing
districts
in
10
which
eligible
homesteads
are
located
in
an
amount
equal
to
the
11
credits
allowed
on
the
taxes
of
the
homesteads.
The
amount
12
of
credits
certified
and
amounts
given
to
the
several
taxing
13
districts
shall
be
adjusted,
if
necessary,
as
the
result
of
14
claims
filed
under
section
425.2,
subsection
1,
paragraph
“c”
,
15
following
the
date
for
certification.
The
amount
of
credits
16
shall
be
apportioned
by
each
county
treasurer
to
the
several
17
taxing
districts
as
provided
by
law,
in
the
same
manner
as
18
though
the
amount
of
the
credit
had
been
paid
by
the
owners
of
19
the
homesteads.
However,
the
several
taxing
districts
shall
20
not
draw
the
funds
so
credited
until
after
the
semiannual
21
allocations
have
been
received
by
the
county
treasurer,
as
22
provided
in
this
chapter
.
Each
county
treasurer
shall
show
23
on
each
tax
receipt
the
amount
of
credit
received
from
the
24
homestead
credit
fund.
25
Sec.
4.
Section
425.2,
subsection
1,
Code
2020,
is
amended
26
to
read
as
follows:
27
1.
a.
A
person
who
wishes
to
qualify
for
the
credit
allowed
28
under
this
chapter
shall
obtain
the
appropriate
forms
for
29
filing
for
the
credit
from
the
assessor.
The
person
claiming
30
the
credit
shall
file
a
verified
statement
and
designation
of
31
homestead
with
the
assessor
for
the
year
for
which
the
person
32
is
first
claiming
the
credit.
33
b.
The
claim
shall
be
filed
not
later
than
July
1
of
the
34
year
for
which
the
person
is
claiming
the
credit.
A
claim
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filed
after
July
1
of
the
year
for
which
the
person
is
claiming
1
the
credit
shall
be
considered
as
a
claim
filed
for
the
2
following
year.
3
c.
For
a
person
filing
a
claim
under
this
subchapter
who
4
qualifies
for
the
credit
amount
provided
under
section
425.15,
5
the
credit
shall
be
applicable
immediately
to
property
tax
6
payments
due
and
payable
beginning
with
the
fiscal
year
that
7
the
claim
was
filed
and
for
which
the
person
claiming
the
8
credit
is
responsible
for
payment
on
or
after
the
date
of
9
filing.
10
Sec.
5.
Section
425.3,
subsection
3,
Code
2020,
is
amended
11
to
read
as
follows:
12
3.
Not
later
than
July
6
of
each
year,
or
for
claims
filed
13
under
section
425.2,
subsection
1,
paragraph
“c”
,
as
soon
as
14
practicable
following
the
date
of
filing,
the
assessor
shall
15
remit
the
statements
and
designation
of
homesteads
to
the
16
county
auditor
with
the
assessor’s
recommendation
for
allowance
17
or
disallowance.
If
the
assessor
recommends
disallowance
18
of
a
claim,
the
assessor
shall
submit
the
reasons
for
the
19
recommendation,
in
writing,
to
the
county
auditor.
20
Sec.
6.
Section
425.4,
Code
2020,
is
amended
to
read
as
21
follows:
22
425.4
Certification
to
treasurer.
23
All
claims
which
have
been
allowed
by
the
board
of
24
supervisors
shall
be
certified
on
or
before
August
1,
in
each
25
year,
or
for
claims
filed
under
section
425.2,
subsection
1,
26
paragraph
“c”
,
as
soon
as
practicable
following
the
date
of
27
allowance,
by
the
county
auditor
to
the
county
treasurer,
28
which
certificates
shall
list
the
total
amount
of
dollars,
29
listed
by
taxing
district
in
the
county,
due
for
homestead
30
tax
credits
claimed
and
allowed.
The
county
treasurer
shall
31
forthwith
certify
to
the
department
of
revenue
the
total
amount
32
of
dollars,
listed
by
taxing
district
in
the
county,
due
for
33
homestead
tax
credits
claimed
and
allowed.
34
Sec.
7.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
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deemed
of
immediate
importance,
takes
effect
upon
enactment.
1
EXPLANATION
2
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
3
the
explanation’s
substance
by
the
members
of
the
general
assembly.
4
This
bill
relates
to
veterans
benefits
by
modifying
5
provisions
relating
to
veterans
records
and
provisions
relating
6
to
the
filing
date
for
the
disabled
veteran
homestead
property
7
tax
credit.
8
Division
I
of
the
bill
provides
that
a
county
recorder
shall
9
not
charge
a
fee
for
the
examination
and
copying
of
public
10
records
necessary
to
complete
and
file
claims
for
veterans
11
benefits.
12
Current
Code
section
425.2
provides
that
a
person
who
wishes
13
to
receive
the
homestead
property
tax
credit
must
file
the
14
claim
with
the
assessor
not
later
than
July
1
of
the
assessment
15
year
for
which
the
person
is
claiming
the
credit
and
a
claim
16
filed
after
July
1
of
the
assessment
year
for
which
the
person
17
is
claiming
the
credit
shall
be
considered
as
a
claim
filed
18
for
the
following
year.
Consequently,
for
example,
a
claim
19
filed
on
July
1,
2019,
would
be
allowed
for
the
assessment
year
20
beginning
January
1,
2019,
for
property
taxes
calculated
using
21
valuations
from
that
assessment
year
that
are
due
and
payable
22
during
the
fiscal
year
beginning
July
1,
2020,
and
ending
June
23
30,
2021.
24
Division
II
of
the
bill
modifies
the
timeline
for
which
a
25
homestead
credit
is
allowed
if
the
person
claiming
the
credit
26
is
eligible
for
the
disabled
veteran
homestead
credit
amount
27
under
Code
section
425.15.
For
such
a
claimant,
the
credit
28
shall
be
applicable
immediately
to
property
tax
payments
due
29
and
payable
beginning
with
the
fiscal
year
that
the
claim
30
was
filed
and
for
which
the
person
claiming
the
credit
is
31
responsible
for
payment
on
or
after
the
date
of
filing.
For
32
example,
a
claim
filed
on
July
1,
2019,
would
be
allowed
for
33
property
taxes
that
are
due
and
payable
during
the
fiscal
year
34
beginning
July
1,
2019,
and
ending
June
30,
2020,
for
which
the
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