Iowa 2023-2024 Regular Session

Iowa House Bill HF141

Introduced
1/26/23  
Introduced
1/26/23  

Caption

A bill for an act relating to the military service property tax exemption and credit and including applicability provisions.(Formerly HSB 22.)

Impact

The proposed changes in HF141 will directly affect state laws regarding property taxation as they relate to veterans. The increase in exemption will apply to property taxes that are due and payable starting in the fiscal year of July 1, 2023, demonstrating a clear timeline for implementation. The state currently funds these exemptions, and the bill also outlines that if funding is insufficient, local governments would have to limit the credit or exemption accordingly. This could place additional pressure on local governments to manage their budgets in relation to veteran exemptions.

Summary

House File 141 (HF141) proposes significant changes to the military service property tax exemption and credit system in Iowa. The bill seeks to increase the property tax exemption amount for honorably discharged veterans from $1,852 to $4,000, thereby providing a more substantial financial benefit to those who have served in the military. This adjustment is intended to better support veterans by alleviating some of the financial burdens associated with property ownership and taxation, particularly as they transition back into civilian life.

Contention

While the intent of HF141 is to provide more substantial support to veterans, there may be concerns about the implications for local government funding. Some local officials might argue that increased exemptions could reduce the tax revenue available for essential services, thus raising questions about how these changes would be funded in practice. As the state appropriates funds to cover these exemptions up to a specific amount per $1,000 of assessed property value, any shortfall could lead to uneven benefits across different jurisdictions, potentially creating disparities in support for veterans depending on local economic conditions.

Companion Bills

IA HSB22

Related A bill for an act relating to the military service property tax exemption and credit and including applicability provisions.(See HF 141.)

IA SSB1138

Related A bill for an act relating to the military service property tax exemption and credit and including applicability provisions.(See SF 280.)

IA SF280

Similar To A bill for an act relating to the military service property tax exemption and credit and including applicability provisions.(Formerly SSB 1138.)

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Relating To Property.