Read the full stored bill text
House
File
910
-
Introduced
HOUSE
FILE
910
BY
R.
JOHNSON
A
BILL
FOR
An
Act
relating
to
state
services
and
benefits
provided
to
1
disabled
veterans,
making
penalties
applicable,
and
making
2
appropriations.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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DIVISION
I
1
VEHICLE
REGISTRATION
FEES
——
DISABLED
VETERANS
EXEMPT
2
Section
1.
Section
321.46,
subsection
2,
Code
2025,
is
3
amended
to
read
as
follows:
4
2.
a.
Upon
filing
the
application
for
a
new
initial
5
registration
and
a
new
title,
the
applicant
shall
pay
a
title
6
fee
of
thirty
dollars,
an
annual
registration
fee
prorated
for
7
the
remaining
unexpired
months
of
the
registration
year,
and
a
8
fee
for
new
registration
if
applicable.
9
b.
A
manufacturer
applying
for
a
certificate
of
title
10
pursuant
to
section
322G.12
shall
pay
a
title
fee
of
twenty
11
dollars.
However,
a
title
fee
shall
not
be
charged
to
a
12
manufactured
or
mobile
home
retailer
applying
for
a
certificate
13
of
title
for
a
used
mobile
home
or
manufactured
home,
titled
14
in
Iowa,
as
required
under
section
321.45,
subsection
4
.
15
The
county
treasurer,
if
satisfied
of
the
genuineness
and
16
regularity
of
the
application,
and
in
the
case
of
a
mobile
17
home
or
manufactured
home,
that
taxes
are
not
owing
under
18
chapter
435
,
and
that
applicant
has
complied
with
all
the
19
requirements
of
this
chapter
,
shall
issue
a
new
certificate
20
of
title
and,
except
for
a
mobile
home,
manufactured
home,
21
or
a
vehicle
returned
to
and
accepted
by
a
manufacturer
as
22
described
in
section
322G.12
,
a
registration
card
to
the
23
purchaser
or
transferee,
shall
cancel
the
prior
registration
24
for
the
vehicle,
and
shall
forward
the
necessary
copies
to
the
25
department
on
the
date
of
issuance,
as
prescribed
in
section
26
321.24
.
Mobile
homes
or
manufactured
homes
titled
under
27
chapter
448
that
have
been
subject
under
section
446.18
to
a
28
public
bidder
sale
in
a
county
shall
be
titled
in
the
county’s
29
name,
with
no
fee,
and
the
county
treasurer
shall
issue
the
30
title.
31
c.
A
veteran,
as
defined
in
section
35.1,
who
is
a
resident
32
of
the
state
of
Iowa
and
has
a
service-connected
disability
33
rating
of
one
hundred
percent
as
certified
by
the
United
States
34
department
of
veterans
affairs
shall
not
be
charged
a
title
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fee.
1
Sec.
2.
Section
321.105,
Code
2025,
is
amended
by
adding
the
2
following
new
subsection:
3
NEW
SUBSECTION
.
6.
A
veteran,
as
defined
in
section
4
35.1,
with
a
service-connected
disability
rating
of
one
5
hundred
percent
as
certified
by
the
United
States
department
6
of
veterans
affairs
and
who
is
not
otherwise
exempt
under
7
subsection
5
is
exempt
from
payment
of
annual
registration
8
fees
provided
in
this
chapter
for
not
more
than
three
vehicles
9
registered
by
the
veteran,
if
the
veteran
resides
in
Iowa.
The
10
veteran
shall
be
provided,
without
fee,
one
set
of
regular
11
registration
plates
for
each
vehicle.
In
lieu
of
the
set
of
12
regular
registration
plates
available
without
fee,
the
veteran
13
may
obtain
a
set
of
special
registration
plates
or
personalized
14
registration
plates
issued
under
section
321.34
by
paying
the
15
additional
fees
associated
with
those
plates.
16
Sec.
3.
NEW
SECTION
.
321.114
Disabled
veterans
fee
waiver.
17
The
department
may
waive
any
administrative
fee
related
18
to
vehicle
ownership
for
a
veteran,
as
defined
in
section
19
35.1,
who
is
a
resident
of
the
state
of
Iowa
and
has
a
20
service-connected
disability
rating
of
one
hundred
percent
as
21
certified
by
the
United
States
department
of
veterans
affairs.
22
DIVISION
II
23
DISABLED
VETERAN
TAX
CREDIT
24
Sec.
4.
NEW
SECTION
.
426D.1
Disabled
veteran
property
tax
25
credit.
26
1.
For
purposes
of
this
section,
“qualifying
veteran”
means
27
a
person
who
meets
the
definition
of
a
veteran
under
section
28
35.1,
is
a
resident
of
Iowa,
and
has
a
service-connected
29
disability
rating
of
one
hundred
percent
as
certified
by
the
30
United
States
department
of
veterans
affairs.
31
2.
A
qualifying
veteran
shall
be
allowed
a
credit
on
the
32
qualifying
veteran’s
primary
residence.
33
3.
The
amount
of
the
credit
under
this
section
on
a
property
34
shall
be
equal
to
the
property
tax
owed
on
the
property.
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4.
a.
Except
as
provided
in
paragraph
“b”
,
the
list
of
1
the
names
and
addresses
of
individuals
allowed
a
credit
under
2
this
section
and
maintained
by
the
county
recorder,
county
3
treasurer,
county
assessor,
city
assessor,
or
other
government
4
body
is
confidential
information
and
shall
not
be
disseminated
5
to
any
person
unless
otherwise
ordered
by
a
court
or
released
6
by
the
lawful
custodian
of
the
records
pursuant
to
state
or
7
federal
law.
The
county
recorder,
county
treasurer,
county
8
assessor,
city
assessor,
or
other
government
body
responsible
9
for
maintaining
the
names
and
addresses
of
individuals
10
allowed
a
credit
under
this
section
may
display
the
credit
on
11
individual
paper
records
and
individual
electronic
records,
12
including
display
on
an
internet
site.
13
b.
Upon
request,
a
county
recorder,
county
assessor,
city
14
assessor,
or
other
entity
may
share
information
as
described
15
in
paragraph
“a”
with
a
county
veterans
service
officer
for
16
purposes
of
providing
information
on
benefits
and
services
17
available
to
veterans
and
their
families.
18
Sec.
5.
NEW
SECTION
.
426D.2
Computation
by
auditor.
19
On
or
before
August
1
of
each
year,
the
county
auditor
shall
20
certify
to
the
county
treasurer
all
claims
for
disabled
veteran
21
tax
credits
that
have
been
allowed
by
the
board
of
supervisors.
22
Such
certificate
shall
list
the
total
amount
of
dollars,
listed
23
by
taxing
district
in
the
county,
due
for
disabled
veteran
24
tax
credits
claimed
and
allowed.
The
county
treasurer
shall
25
certify
to
the
department
of
revenue
the
amount
of
dollars,
26
listed
by
taxing
district
in
the
county,
due
for
disabled
27
veteran
tax
credits
claimed
and
allowed.
28
Sec.
6.
NEW
SECTION
.
426D.3
Certification
by
director
of
29
revenue.
30
Sums
distributable
from
the
general
fund
of
the
state
31
shall
be
allocated
annually
to
the
counties
of
the
state.
32
On
September
15
of
each
year,
the
director
of
revenue
shall
33
certify
and
the
department
of
administrative
services
shall
34
draw
warrants
to
the
treasurer
of
each
county
payable
from
the
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general
fund
of
the
state
in
the
amount
claimed.
Payments
1
shall
be
made
to
the
treasurer
of
each
county
no
later
than
2
September
30
of
each
year.
3
Sec.
7.
NEW
SECTION
.
426D.4
Proportionate
shares
to
4
districts.
5
The
amount
of
credits
received
under
this
chapter
shall
be
6
apportioned
by
each
county
treasurer
to
the
several
taxing
7
districts.
Each
taxing
district
shall
receive
its
share
of
the
8
disabled
veteran
tax
credit
allowed
in
the
taxing
district
on
a
9
property
in
an
amount
equal
to
the
proportion
of
the
levy
made
10
by
the
taxing
district
in
relation
to
the
total
of
all
levies
11
made
on
the
property.
12
Sec.
8.
NEW
SECTION
.
426D.5
Setting
aside
allowance.
13
If
the
department
of
revenue
determines
that
a
claim
for
14
disabled
veteran
tax
credit
has
been
allowed
by
a
board
of
15
supervisors
that
is
not
justifiable
under
the
law
and
not
16
substantiated
by
proper
facts,
the
department
may,
at
any
time
17
within
thirty-six
months
from
July
1
of
the
year
in
which
18
the
claim
is
allowed,
set
aside
the
allowance.
Notice
of
19
the
disallowance
shall
be
given
to
the
county
auditor
of
the
20
county
in
which
the
claim
has
been
improperly
granted
and
a
21
written
notice
of
the
disallowance
shall
also
be
addressed
22
to
the
claimant
at
the
claimant’s
last
known
address.
The
23
claimant
or
the
board
of
supervisors
may
appeal
to
the
24
director
of
revenue
within
thirty
days
from
the
date
of
the
25
notice
of
disallowance.
The
director
shall
grant
a
hearing
26
and
if,
upon
the
hearing,
the
director
determines
that
the
27
disallowance
was
incorrect,
the
director
shall
set
aside
the
28
disallowance.
The
director
shall
notify
the
claimant
and
29
the
board
of
supervisors
of
the
result
of
the
hearing.
The
30
claimant
or
the
board
of
supervisors
may
seek
judicial
review
31
of
the
action
of
the
director
of
revenue
in
accordance
with
32
chapter
17A.
If
a
claim
is
disallowed
by
the
department
of
33
revenue
and
not
appealed
to
the
director
of
revenue
or
appealed
34
to
the
director
of
revenue
and
subsequently
upheld
upon
final
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resolution,
including
judicial
review,
the
credits
allowed
and
1
paid
from
the
general
fund
of
the
state
become
a
lien
upon
the
2
property
on
which
the
credit
was
originally
granted
if
the
3
property
is
still
owned
by
the
claimant
and
not
a
bona
fide
4
purchaser.
The
amount
owing
on
the
lien
shall
be
collected
by
5
the
county
treasurer
in
the
same
manner
as
other
taxes,
and
6
the
collections
shall
be
returned
to
the
department
of
revenue
7
and
credited
to
the
general
fund
of
the
state.
The
director
8
of
revenue
may
institute
legal
proceedings
against
a
disabled
9
veteran
tax
credit
claimant
for
the
collection
of
payments
made
10
on
disallowed
credits.
11
Sec.
9.
NEW
SECTION
.
426D.6
Forms
——
rules.
12
1.
The
director
of
revenue
shall
prescribe
the
form
for
13
making
a
verified
statement
and
designating
property
for
the
14
disabled
veteran
tax
credit
and
such
other
forms
as
may
be
15
necessary
for
the
proper
administration
of
this
chapter.
The
16
department
of
revenue
shall
forward
to
each
county
auditor
17
prescribed
sample
forms.
18
2.
The
department
of
revenue
shall
adopt
rules
pursuant
to
19
chapter
17A
to
implement
and
administer
this
chapter.
20
Sec.
10.
NEW
SECTION
.
426D.7
Excess
remitted
——
appeals.
21
1.
If
the
amount
of
credit
apportioned
to
any
property
22
eligible
for
a
disabled
veteran
tax
credit
under
this
chapter
23
in
any
year
shall
exceed
the
total
tax,
exclusive
of
any
24
special
assessments
levied
against
such
property
eligible
25
for
the
disabled
veteran
tax
credit,
then
the
excess
shall
26
be
remitted
by
the
county
treasurer
to
the
department
of
27
revenue
to
be
redeposited
in
the
general
fund
of
the
state
and
28
reallocated
the
following
year
by
the
department.
29
2.
a.
If
any
claim
for
a
credit
made
has
been
denied
30
by
the
board
of
supervisors,
and
the
action
is
subsequently
31
reversed
on
appeal,
the
credit
shall
be
allowed
on
the
assessed
32
valuation,
not
to
exceed
the
amount
of
the
disabled
veteran
33
tax
credit
involved
in
the
appeal,
as
was
allowed
on
other
34
disabled
veteran
tax
credit
valuations
for
the
year
or
years
in
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question,
and
the
director
of
revenue,
the
county
auditor,
and
1
the
county
treasurer
shall
credit
and
change
their
books
and
2
records
accordingly.
3
b.
If
the
appealing
taxpayer
has
paid
one
or
both
of
4
the
installments
of
the
tax
payable
in
the
year
or
years
5
in
question
on
the
disabled
veteran
tax
credit
valuation,
6
remittance
shall
be
made
to
the
county
treasurer
in
the
amount
7
of
such
credit.
8
c.
The
amount
of
the
credit
shall
be
allocated
and
paid
9
from
the
surplus
redeposited
in
the
general
fund
of
the
state
10
provided
for
in
subsection
1.
11
Sec.
11.
NEW
SECTION
.
426D.8
Erroneous
credits.
12
If
any
claim
is
allowed,
and
subsequently
reversed
on
13
appeal,
any
credit
shall
be
void,
and
the
amount
of
the
14
credit
shall
be
charged
against
the
property
in
question,
and
15
the
director
of
revenue,
the
county
auditor,
and
the
county
16
treasurer
shall
correct
their
books
and
records.
The
amount
of
17
the
erroneous
credit,
when
collected,
shall
be
returned
by
the
18
county
treasurer
to
the
general
fund
of
the
state.
19
Sec.
12.
NEW
SECTION
.
426D.9
Allowance
——
continuing
20
effectiveness.
21
1.
The
assessor
shall
retain
a
permanent
file
of
current
22
disabled
veteran
tax
credit
claims
filed
in
the
assessor’s
23
office.
The
assessor
shall
file
a
notice
of
transfer
of
24
property
for
which
a
claim
is
filed
when
notice
is
received
25
from
the
office
of
the
county
recorder,
from
the
person
26
who
sold
or
transferred
the
property,
or
from
the
personal
27
representative
of
a
deceased
claimant.
28
2.
The
county
recorder
shall
give
notice
to
the
assessor
29
of
each
transfer
of
title
filed
in
the
recorder’s
office.
The
30
notice
shall
describe
the
property
transferred,
the
name
of
the
31
person
transferring
the
title
to
the
property,
and
the
name
of
32
the
person
to
whom
title
to
the
property
has
been
transferred.
33
3.
Not
later
than
July
6
of
each
year,
the
assessor
shall
34
remit
the
claims
and
designations
of
property
to
the
county
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auditor
with
the
assessor’s
recommendation
for
allowance
1
or
disallowance.
If
the
assessor
recommends
disallowance
2
of
a
claim,
the
assessor
shall
submit
the
reasons
for
the
3
recommendation,
in
writing,
to
the
county
auditor.
4
4.
The
county
auditor
shall
forward
the
claims
to
the
board
5
of
supervisors.
The
board
shall
allow
or
disallow
the
claims.
6
If
the
board
disallows
a
claim,
it
shall
send
written
notice,
7
by
mail,
to
the
claimant
at
the
claimant’s
last
known
address.
8
The
notice
shall
state
the
reasons
for
disallowing
the
claim
9
for
the
credit.
The
board
is
not
required
to
send
notice
that
10
a
claim
is
disallowed
if
the
claimant
voluntarily
withdraws
the
11
claim.
12
5.
Any
person
whose
claim
is
denied
under
the
provisions
13
of
this
chapter
may
appeal
from
the
action
of
the
board
of
14
supervisors
in
the
district
court
of
the
county
in
which
said
15
claimed
disabled
veteran
tax
credit
is
situated
by
giving
16
written
notice
of
such
appeal
to
the
county
auditor
of
said
17
county
within
twenty
days
from
the
date
of
mailing
of
notice
of
18
such
action
by
the
board
of
supervisors.
19
6.
Upon
adoption
of
a
resolution
by
the
county
board
of
20
supervisors,
any
person
may
request,
in
writing,
from
the
21
appropriate
assessor
forms
for
the
filing
for
a
disabled
22
veteran
tax
credit.
The
person
may
complete
the
form,
which
23
shall
include
a
statement
claiming
the
disabled
veteran
tax
24
credit
and
designating
the
property
upon
which
the
tax
credit
25
is
claimed,
and
mail
or
return
it
to
the
appropriate
assessor.
26
The
signature
of
the
claimant
on
the
claim
shall
be
considered
27
the
claimant’s
acknowledgment
that
all
statements
and
facts
28
entered
on
the
form
are
correct
to
the
best
of
the
claimant’s
29
knowledge.
30
Sec.
13.
NEW
SECTION
.
426D.10
Penalty.
31
Any
person
making
a
false
affidavit
for
the
purpose
of
32
obtaining
the
credit
provided
for
in
this
chapter
or
who
33
knowingly
receives
the
credit
without
being
legally
entitled
to
34
the
credit,
shall
be
guilty
of
a
fraudulent
practice.
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Sec.
14.
NEW
SECTION
.
426D.11
Appropriations.
1
There
is
appropriated
from
the
general
fund
of
the
state
2
the
amounts
necessary
to
fund
the
credits
provided
under
this
3
chapter.
4
EXPLANATION
5
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
6
the
explanation’s
substance
by
the
members
of
the
general
assembly.
7
This
bill
relates
to
state
services
and
benefits
provided
to
8
veterans.
9
DIVISION
I
——
VEHICLE
REGISTRATION
FEES
——
VETERANS
EXEMPT.
10
This
division
of
the
bill
relates
to
registration
fees
for
11
vehicles
owned
by
veterans.
12
Current
law
exempts
seriously
disabled
veterans
who
have
13
been
provided
with
an
automobile
or
other
vehicle
by
the
United
14
States
government
from
paying
motor
vehicle
registration
15
fees.
The
division
exempts
veterans
with
a
service-connected
16
disability
rating
of
100
percent
as
certified
by
the
United
17
States
department
of
veterans
affairs
who
reside
in
Iowa
from
18
paying
annual
vehicle
registration
fees
for
not
more
than
three
19
vehicles
registered
by
the
veteran,
and
provides
for
one
free
20
set
of
regular
registration
plates
for
each
vehicle.
In
lieu
21
of
the
set
of
regular
registration
plates
available
without
22
fee,
a
veteran
may
obtain
a
set
of
special
registration
plates
23
or
personalized
registration
plates
by
paying
the
additional
24
fees
associated
with
those
plates
under
current
law.
Under
25
current
law,
several
special
registration
plates
relating
to
26
service
in
the
armed
forces
are
available
at
no
charge
to
27
eligible
persons.
28
The
division
also
exempts
veterans
with
a
service-connected
29
disability
rating
of
100
percent
from
paying
a
title
fee
and
30
provides
that
the
department
of
transportation
may
waive
any
31
administrative
fee
related
to
vehicle
ownership
for
such
a
32
veteran.
33
DIVISION
II
——
DISABLED
VETERAN
PROPERTY
TAX
CREDIT.
This
34
division
creates
a
property
tax
credit
for
certain
veterans.
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The
division
defines
“qualifying
veteran”
as
a
person
1
who
meets
the
definition
of
a
veteran
under
Code
section
2
35.1
(veterans
affairs),
is
a
resident
of
Iowa,
and
has
a
3
service-connected
disability
rating
of
100
percent
as
certified
4
by
the
United
States
department
of
veterans
affairs.
5
The
division
allows
a
qualifying
veteran
a
credit
on
a
6
qualifying
veteran’s
primary
residence.
The
amount
of
the
7
credit
on
a
property
is
equal
to
the
property
tax
owed
on
the
8
property.
9
Except
upon
a
county
veterans
service
officer’s
request
10
for
the
purposes
of
providing
information
on
benefits
and
11
services
available
to
veterans
and
their
families,
the
division
12
makes
confidential
the
list
of
the
names
and
addresses
of
13
individuals
allowed
a
credit
under
the
division
and
maintained
14
by
the
county
recorder,
county
treasurer,
county
assessor,
city
15
assessor,
or
other
government
body.
The
division
prohibits
16
this
information
from
being
disseminated
to
any
person
17
unless
otherwise
ordered
by
a
court
or
released
by
the
lawful
18
custodian
of
the
records
pursuant
to
state
or
federal
law.
19
The
county
recorder,
county
treasurer,
county
assessor,
city
20
assessor,
or
other
government
body
responsible
for
maintaining
21
the
names
and
addresses
of
individuals
allowed
a
credit
may
22
display
the
credit
on
individual
paper
records
and
individual
23
electronic
records,
including
display
on
an
internet
site.
24
The
division
requires
the
department
of
revenue,
the
25
department
of
administrative
services,
county
auditors,
county
26
treasurers,
and
assessors
to
administer
the
disabled
veteran
27
tax
credit
in
a
manner
similar
to
the
military
service
tax
28
credit
and
exemptions
in
Code
chapter
426A.
29
The
division
makes
any
person
who
makes
a
false
affidavit
30
for
the
purpose
of
obtaining
the
disabled
veteran
tax
credit
31
or
who
knowingly
receives
the
credit
without
being
legally
32
entitled
to
the
credit
guilty
of
a
fraudulent
practice.
A
33
fraudulent
practice
is
punishable
based
on
the
amount
of
value
34
involved,
and
may
range
from
a
simple
misdemeanor
punishable
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by
confinement
for
no
more
than
30
days
and
a
fine
of
at
least
1
$105
but
not
more
than
$855,
to
a
class
“C”
felony
punishable
2
by
confinement
for
no
more
than
10
years
and
a
fine
of
at
least
3
$1,370
but
not
more
than
$13,660.
4
The
division
appropriates
from
the
general
fund
of
the
state
5
amounts
necessary
to
fund
the
disabled
veteran
tax
credit.
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