Iowa 2023-2024 Regular Session

Iowa House Bill HSB93

Introduced
1/25/23  
Introduced
1/25/23  

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 including effective date and applicability provisions.(See HF 318.)

Impact

This legislation is significant as it aims to enhance accessibility to crucial tax credits for groups who may face challenges in meeting strict filing deadlines. By allowing an extension for filing claims, HSB93 seeks to mitigate any unintended hardships that might arise from the standard deadline, thus ensuring that eligible individuals do not miss out on vital financial relief. The bill is poised to directly affect low-income households that often depend on these credits to alleviate their tax burden. Moreover, the immediate effective date upon enactment underscores the urgency and importance of this legislative change for the coming tax period.

Summary

House Study Bill 93 (HSB93) proposes amendments to existing laws governing property tax credits designed for specific vulnerable populations—namely elderly, disabled, and low-income individuals. The primary focus of the bill is to revise the deadlines for filing claims for these property tax credits. Historically, claimants were required to submit their applications between January 1 and June 1 prior to the fiscal year. HSB93 introduces a provision allowing county treasurers the discretion to extend this deadline under certain circumstances, including cases of sickness or disability, potentially up to March 31 of the fiscal year when the property taxes are due.

Contention

Discussions surrounding HSB93 may reveal differing perspectives. Proponents likely argue that the flexibility offered by the new deadlines is essential for aiding those most in need and ensuring they receive due financial benefits. Conversely, some stakeholders may assert concerns regarding the administrative implications of granting discretionary extensions, particularly in terms of the auditing and verification processes by county treasurers. Overall, the legislation's intent to support vulnerable populations remains a central theme amidst these discussions.

Companion Bills

IA SSB1088

Related A bill for an act relating to certain filing deadlines for property tax credits available to certain elderly, disabled, and low-income persons and including effective date and applicability provisions.(See SF 215.)

IA SF215

Replaced by A bill for an act relating to certain filing deadlines for property tax credits available to certain elderly, disabled, and low-income persons and including effective date and applicability provisions.(Formerly SSB 1088.)

IA HF318

Replaced by 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.

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