Senate File 2424 - Introduced SENATE FILE 2424 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SF 555) (SUCCESSOR TO SF 113) 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 1551SZ (2) 90 dg/jh
S.F. 2424 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 revenue and shall 25 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 determines that the petitioner satisfies 31 the criteria under this section, the abatement shall apply to 32 all applicable taxes and special assessments on the homestead, 33 excluding those for which an objection by the governing body 34 taxing authority was filed with the board of supervisors within 35 -1- LSB 1551SZ (2) 90 dg/jh 1/ 4
S.F. 2424 thirty days of the board providing a copy of the petition. The 1 board of supervisors may order the county treasurer to abate 2 the collection of the taxes and special assessments that are 3 assessed against the petitioners homestead for the assessment 4 year during which the petition is filed and, if specified by 5 the board, the taxes and special assessments for one or more 6 future years, subject to the petitioner continuing to meet the 7 qualifications of this section. The abatement approved by 8 the board of supervisors shall apply to the taxes and special 9 assessments of taxing authorities for which an objection was 10 not filed and shall not exceed the amount specified under 11 subsection 3. 12 3. The board of supervisors may approve a petition under 13 this section by authorizing an abatement of taxes and special 14 assessments specified under subsection 1, paragraph a , not 15 to exceed the following: 16 a. For a volunteer emergency services provider that does not 17 meet the requirements of paragraph b , an amount equal to ten 18 percent of all such taxes and special assessments due on the 19 homestead, not to exceed five hundred dollars. 20 b. For a volunteer emergency services provider who has 21 been a volunteer emergency services provider for ten or more 22 years, notwithstanding the active service requirements under 23 subsection 1, an amount equal to ten percent of all such taxes 24 and special assessments due on the homestead, not to exceed 25 five hundred dollars per year, during the remainder of the 26 volunteer emergency services providers life, so long as the 27 providers homestead is in the local service area of the agency 28 or entity for which the provider was a volunteer. 29 4. The amount of the abatement shall be apportioned among 30 such property tax levies and special assessments in the 31 proportion that each applicable levy or assessment makes up the 32 total amount of such taxes and special assessments due on the 33 homestead by the applicable taxing authorities for which an 34 objection was not filed or approved. 35 -2- LSB 1551SZ (2) 90 dg/jh 2/ 4
S.F. 2424 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate 1 importance, takes effect upon enactment. 2 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies 3 retroactively to assessment years beginning on or after January 4 1, 2024. 5 EXPLANATION 6 The inclusion of this explanation does not constitute agreement with 7 the explanations substance by the members of the general assembly. 8 This bill authorizes a volunteer emergency services 9 provider, as defined in Code section 100B.14(2), whose 10 homestead is located in the local service area for which the 11 provider is a volunteer and who has been a volunteer emergency 12 services provider for five or more years, earns less than 13 $5,000 per year for service as a volunteer emergency services 14 provider, and is in good standing with the providers volunteer 15 agency or entity, to file a petition with the county board of 16 supervisors, requesting abatement of property taxes and special 17 assessments assessed on the individuals homestead and giving 18 other information as the board may require. 19 The petition filed with the board of supervisors shall 20 specify the type of abatement sought under the bill. Following 21 receipt of the petition, the board of supervisors shall 22 forward a copy of the petition to the governing body of each 23 taxing authority not excluded under the bill that levies taxes 24 or special assessments on the homestead. If the board of 25 supervisors determines a petitioner has satisfied all relevant 26 criteria, the abatement shall apply to all applicable taxes 27 and special assessments on the homestead, excluding those for 28 which an objection by the governing body taxing authority was 29 filed with or approved by the board of supervisors within 30 30 days of the board providing a copy of the petition. The 31 board of supervisors may order the abatement of the taxes and 32 special assessments that are assessed against the petitioners 33 homestead for the assessment year during which the petition is 34 filed and, if specified by the board, the taxes and special 35 -3- LSB 1551SZ (2) 90 dg/jh 3/ 4
S.F. 2424 assessments for one or more future years, subject to the 1 petitioner continuing to meet the qualifications of the bill. 2 The approved abatement shall not exceed the following: (1) 3 for a volunteer emergency services provider that has not been 4 a volunteer for at least 10 years, an abatement of 10 percent 5 of all applicable taxes and special assessments imposed on 6 the homestead, not to exceed $500; and (2) for a volunteer 7 emergency service provider who has been a volunteer emergency 8 service provider for 20 or more years, an abatement of 10 9 percent of all applicable taxes and special assessments imposed 10 on the homestead, not to exceed $500, during the remainder of 11 the volunteer emergency service providers life so long as the 12 providers homestead is in the local service area of the agency 13 or entity for which the provider was a volunteer. 14 The bill also specifies the method of apportioning the 15 abatement among each applicable levy and special assessment. 16 The bill takes effect upon enactment and applies 17 retroactively to assessment years beginning on or after January 18 1, 2024. 19 -4- LSB 1551SZ (2) 90 dg/jh 4/ 4