Senate File 113 - Introduced SENATE FILE 113 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 retroactive 3 applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1551XS (1) 90 md/jh
S.F. 113 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 providers volunteer agency or 9 entity, including being active in monthly meetings, training, 10 and response calls, may file a petition, duly sworn to and 11 accompanied by certification of good standing from the chief 12 officer of the petitioners volunteer agency or entity, with 13 the board of supervisors of the county where the petitioners 14 homestead is located, requesting abatement of property taxes 15 and special assessments assessed on the individuals homestead 16 by a taxing authority other than a school district or a merged 17 area or community college under chapter 260C, and giving other 18 information as the board may require. 19 b. For purposes of this section: 20 (1) Homestead means the same as defined in section 425.11. 21 (2) Volunteer emergency services provider means the same as 22 defined in section 100B.14, subsection 2. 23 2. The petition filed with the board of supervisors shall 24 be on a form prescribed by the department of management and 25 shall specify the type of abatement sought under subsection 3. 26 Following receipt of the petition, the board of supervisors 27 shall forward a copy of the petition to the governing body of 28 each taxing authority not excluded under subsection 1 that 29 levies taxes or special assessments on the homestead. If the 30 board of supervisors approves the abatement, the abatement 31 shall apply to all applicable taxes and special assessments 32 on the homestead, excluding those for which an objection by 33 the governing body taxing authority was filed with the board 34 of supervisors within thirty days of the board providing a 35 -1- LSB 1551XS (1) 90 md/jh 1/ 4
S.F. 113 copy of the petition. The board of supervisors may order the 1 county treasurer to abate the collection of the taxes and 2 special assessments that are assessed against the petitioners 3 homestead for the assessment year during which the petition is 4 filed and, if specified by the board, the taxes and special 5 assessments for one or more future years, subject to the 6 petitioner continuing to meet the qualifications of this 7 section. The abatement approved by the board of supervisors 8 shall apply to the taxes and special assessments of taxing 9 authorities for which an objection was not filed and shall not 10 exceed the amount specified under subsection 3. 11 3. The board of supervisors may approve a petition under 12 this section by authorizing an abatement of taxes and special 13 assessments specified under subsection 1, paragraph a , not 14 to exceed the following: 15 a. For a volunteer emergency services provider that does not 16 meet the requirements of paragraph b , an amount equal to ten 17 percent of all such taxes and special assessments due on the 18 homestead, not to exceed five hundred dollars. 19 b. For a volunteer emergency services provider who has 20 been a volunteer emergency services provider for ten or more 21 years, notwithstanding the active service requirements under 22 subsection 1, an amount equal to ten percent of all such taxes 23 and special assessments due on the homestead, not to exceed 24 five hundred dollars per year, during the remainder of the 25 volunteer emergency services providers life, so long as the 26 providers homestead is in the local service area of the agency 27 or entity for which the provider was a volunteer. 28 4. The amount of the abatement shall be apportioned among 29 such property tax levies and special assessments in the 30 proportion that each applicable levy or assessment makes up the 31 total amount of such taxes and special assessments due on the 32 homestead by the applicable taxing authorities for which an 33 objection was not filed. 34 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate 35 -2- LSB 1551XS (1) 90 md/jh 2/ 4
S.F. 113 importance, takes effect upon enactment. 1 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies 2 retroactively to assessment years beginning on or after January 3 1, 2023. 4 EXPLANATION 5 The inclusion of this explanation does not constitute agreement with 6 the explanations substance by the members of the general assembly. 7 This bill authorizes a volunteer emergency services 8 provider, as defined in Code section 100B.14(2), whose 9 homestead is located in the local service area for which the 10 provider is a volunteer and who has been a volunteer emergency 11 services provider for five or more years, earns less than 12 $5,000 per year for service as a volunteer emergency services 13 provider, and is in good standing with the providers volunteer 14 agency or entity, to file a petition with the county board of 15 supervisors, requesting abatement of property taxes and special 16 assessments assessed on the individuals homestead and giving 17 other information as the board may require. 18 The petition filed with the board of supervisors shall 19 specify the type of abatement sought under the bill. Following 20 receipt of the petition, the board of supervisors shall 21 forward a copy of the petition to the governing body of each 22 taxing authority not excluded under the bill that levies 23 taxes or special assessments on the homestead. If the board 24 of supervisors approves the abatement, the abatement shall 25 apply to all applicable taxes and special assessments on the 26 homestead, excluding those for which an objection by the 27 governing body taxing authority was filed with the board of 28 supervisors within 30 days of the board providing a copy of the 29 petition. The board of supervisors may order the abatement of 30 the taxes and special assessments that are assessed against the 31 petitioners homestead for the assessment year during which the 32 petition is filed and, if specified by the board, the taxes and 33 special assessments for one or more future years, subject to 34 the petitioner continuing to meet the qualifications of the 35 -3- LSB 1551XS (1) 90 md/jh 3/ 4
S.F. 113 bill. The approved abatement shall not exceed the following: 1 (1) for a volunteer emergency services provider that has not 2 been a volunteer for at least 10 years, an abatement of 10 3 percent of all applicable taxes and special assessments imposed 4 on the homestead, not to exceed $500; and (2) for a volunteer 5 emergency service provider who has been a volunteer emergency 6 service provider for 20 or more years, an abatement of 10 7 percent of all applicable taxes and special assessments imposed 8 on the homestead, not to exceed $500, during the remainder of 9 the volunteer emergency service providers life so long as the 10 providers homestead is in the local service area of the agency 11 or entity for which the provider was a volunteer. 12 The bill also specifies the method of apportioning the 13 abatement among each applicable levy and special assessment. 14 The bill takes effect upon enactment and applies 15 retroactively to assessment years beginning on or after January 16 1, 2023. 17 -4- LSB 1551XS (1) 90 md/jh 4/ 4