Iowa 2023-2024 Regular Session

Iowa Senate Bill SSB1138

Introduced
2/7/23  
Introduced
2/7/23  

Caption

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

Impact

The bill is set to apply to property taxes due and payable starting from July 1, 2023. The increased exemption not only acknowledges the sacrifices made by veterans but also aims to ease their financial burdens, aligning state laws to better support veterans and their families. It recognizes the importance of providing adequate benefits to those who have served in the military.

Summary

Senate Study Bill 1138 aims to enhance the military service property tax exemption and credit for veterans in Iowa. This bill specifically increases the property tax exemption amount for eligible veterans to $4,000, representing a significant increase from the previous values of $1,852 and $2,778 depending on a veteran's service period. This amendment is designed to provide greater financial relief to veterans who may be struggling to meet tax obligations.

Contention

While the bill is largely beneficial in its intention, some discussions may arise regarding the sustainability of such tax exemptions on local government resources, as they require financial backing from state appropriations. The state currently funds local governments for these exemptions up to $6.92 per $1,000 of assessed value. There could be concerns about whether the state will ensure adequate funding to fully support the increase in exemptions without placing financial strain on local entities.

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 HF141

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

IA SF280

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

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.