Senate File 635 - Introduced SENATE FILE 635 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SF 96) 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 applicability 3 provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1639SV (1) 91 jm/md
S.F. 635 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 with the signature and certification as to good 12 standing from the chief officer of the petitioners volunteer 13 agency or entity, with the board of supervisors of the county 14 where the petitioners homestead is located, requesting 15 abatement of property taxes and special assessments assessed on 16 the individuals homestead by a taxing authority, and giving 17 other information as the board may require. 18 b. For purposes of this section: 19 (1) Homestead means the same as defined in section 425.11. 20 (2) Volunteer emergency services provider means the same 21 as defined in section 100B.14. 22 2. a. The petition shall be filed by October 31 preceding 23 the first fiscal year for which the abatement is requested, 24 and shall be on a form prescribed by the department of revenue 25 specifying 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 that levies taxes or special assessments 29 on the homestead. If the board of supervisors determines that 30 the petitioner satisfies the criteria under this section, the 31 abatement shall apply to all applicable taxes and special 32 assessments on the homestead, excluding those for which an 33 objection by the governing body taxing authority was filed with 34 or approved by the board of supervisors within thirty days of 35 -1- LSB 1639SV (1) 91 jm/md 1/ 4
S.F. 635 the board providing a copy of the petition. By December 31, 1 the board of supervisors shall order the county treasurer to 2 abate the collection of the taxes and special assessments that 3 are assessed against the eligible petitioners homestead for 4 the assessment year during which the petition is filed and, if 5 specified by the board, the taxes and special assessments for 6 one or more future years, subject to the petitioner continuing 7 to meet the qualifications of this section. The abatement 8 approved by the board of supervisors shall apply to the taxes 9 and special assessments of taxing authorities for which an 10 objection was not filed or approved and shall not exceed the 11 amount specified under subsection 3. 12 b. If an objection has been filed, the objection must be 13 filed each subsequent year the taxes and special assessments 14 are abated pursuant to this section; otherwise the taxes and 15 special assessments related to the objection shall be abated 16 for each subsequent year for which an objection is not filed. 17 3. The board of supervisors may approve a petition under 18 this section by authorizing an abatement of taxes and special 19 assessments specified under subsection 1, paragraph a , not 20 to exceed the following: 21 a. For a volunteer emergency services provider that does not 22 meet the requirements of paragraph b , an amount equal to ten 23 percent of all such taxes and special assessments due on the 24 homestead, not to exceed five hundred dollars. 25 b. For a volunteer emergency services provider who has 26 been a volunteer emergency services provider for ten or more 27 years, notwithstanding the active service requirements under 28 subsection 1, an amount equal to ten percent of all such taxes 29 and special assessments due on the homestead, not to exceed 30 five hundred dollars per year, during the remainder of the 31 volunteer emergency services providers life, so long as the 32 providers homestead is in the local service area of the agency 33 or entity for which the provider was a volunteer. 34 4. The amount of the abatement shall be apportioned among 35 -2- LSB 1639SV (1) 91 jm/md 2/ 4
S.F. 635 such property tax levies and special assessments in the 1 proportion that each applicable levy or assessment makes up the 2 total amount of such taxes and special assessments due on the 3 homestead by the applicable taxing authorities for which an 4 objection was not filed or approved. 5 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate 6 importance, takes effect upon enactment. 7 Sec. 3. APPLICABILITY. This Act applies to property taxes 8 due and payable in fiscal years beginning on or after July 1, 9 2026. 10 EXPLANATION 11 The inclusion of this explanation does not constitute agreement with 12 the explanations substance by the members of the general assembly. 13 This bill authorizes a volunteer emergency services 14 provider, as defined in Code section 100B.14(2), whose 15 homestead is located in the local service area for which the 16 provider is a volunteer and who has been a volunteer emergency 17 services provider for five or more years, earns less than 18 $5,000 per year for service as a volunteer emergency services 19 provider, and is in good standing with the providers volunteer 20 agency or entity, to file a petition with the county board of 21 supervisors, requesting abatement of property taxes and special 22 assessments assessed on the individuals homestead and giving 23 other information as the board may require. The bill requires 24 the emergency service providers chief officer to sign and 25 certify the petition specifying the emergency service provider 26 is in good standing with the agency. 27 The petition shall be filed by October 1 with the board 28 of supervisors specifying the type of abatement sought under 29 the bill. Following receipt of the petition, the board 30 of supervisors shall forward a copy of the petition to the 31 governing body of each taxing authority that levies taxes 32 or special assessments on the homestead. If the board of 33 supervisors determines a petitioner has satisfied all relevant 34 criteria, the abatement shall apply to all applicable taxes 35 -3- LSB 1639SV (1) 91 jm/md 3/ 4
S.F. 635 and special assessments on the homestead, excluding those for 1 which an objection by the governing body taxing authority was 2 filed with or approved by the board of supervisors within 30 3 days of the board providing a copy of the petition. The bill 4 requires the taxing authority to renew the objection each year 5 the taxes and special assessments are abated. By December 6 31, the board of supervisors may order the abatement of the 7 taxes and special assessments that are assessed against the 8 petitioners homestead for the assessment year during which the 9 petition is filed and, if specified by the board, the taxes and 10 special assessments for one or more future years, subject to 11 the petitioner continuing to meet the qualifications of the 12 bill. The approved abatement shall not exceed the following: 13 (1) for a volunteer emergency services provider that has not 14 been a volunteer for at least 10 years, an abatement of 10 15 percent of all applicable taxes and special assessments imposed 16 on the homestead, not to exceed $500; and (2) for a volunteer 17 emergency service provider who has been a volunteer emergency 18 service provider for 20 or more years, an abatement of 10 19 percent of all applicable taxes and special assessments imposed 20 on the homestead, not to exceed $500, during the remainder of 21 the volunteer emergency service providers life so long as the 22 providers homestead is in the local service area of the agency 23 or entity for which the provider was a volunteer. 24 The bill also specifies the method of apportioning the 25 abatement among each applicable levy and special assessment. 26 The bill takes effect upon enactment and applies to property 27 taxes due and payable in fiscal years beginning on or after 28 July 1, 2026. 29 -4- LSB 1639SV (1) 91 jm/md 4/ 4