Iowa House Bill HF318

Iowa 2023-2024 Regular Session

• Introduced: 2/15/23
• Engrossed: 3/7/23
• Refer: 3/8/23
• Enrolled: 5/9/23
• Passed: 5/26/23

Caption

A bill for an act relating to certain filing deadlines for property tax credits available to certain elderly, disabled, and low-income persons and credits for manufactured or mobile home taxes and including effective date and applicability provisions. (Formerly HSB 93.) Effective date: 05/26/2023. Applicability date: 07/01/2023.

Impact

The amendments outlined in HF318 are intended to alleviate some of the burdens faced by vulnerable populations in meeting tax filing requirements. The bill aims to ensure that those who are eligible for property tax credits are not impeded by strict deadlines that may not account for unforeseen circumstances such as illness or disability. By introducing more flexible filing deadlines, the legislation seeks to increase accessibility to these tax benefits and support those in need during critical times.

Summary

House File 318 is a legislative act focused on amending the deadlines for filing property tax credits that are available to specific groups, including the elderly, disabled, and low-income individuals. It also addresses the filing deadlines for taxes relating to manufactured or mobile homes. The key changes proposed by the bill involve extending the time allowed for these groups to file their claims for tax credits. Originally, the deadline was set for June 1, but under this bill, provisions are included that allow for extensions in cases of sickness or other hardships until September 30 of the same calendar year.

Sentiment

The sentiment surrounding HF318 appears to be favorable among lawmakers, particularly given its unanimous support during voting, which resulted in a 49-0 outcome. This overwhelming agreement indicates a collective recognition of the importance of supporting elderly and disabled individuals as well as low-income populations in their financial responsibilities regarding property taxes. Legislators seem to align on the idea that reducing barriers to tax credits is beneficial for the community.

Contention

While HF318 received broad support, potential points of contention may arise from the implementation of the extended deadlines and how counties manage the influx of late claims for tax credits. Questions about the administrative capacity of county treasurers to process these extensions and claims might surface, especially in larger counties where resources could be stretched. Overall, these adjustments to filing deadlines represent a fundamental shift in how property tax credits are accessed, reflecting changing priorities in legislative discussions regarding taxation and fiscal responsibility.