Read the full stored bill text
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
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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
provider’s
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
petitioner’s
volunteer
13
agency
or
entity,
with
the
board
of
supervisors
of
the
county
14
where
the
petitioner’s
homestead
is
located,
requesting
15
abatement
of
property
taxes
and
special
assessments
assessed
on
16
the
individual’s
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
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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
petitioner’s
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
provider’s
life,
so
long
as
the
32
provider’s
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
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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
explanation’s
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
provider’s
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
individual’s
homestead
and
giving
23
other
information
as
the
board
may
require.
The
bill
requires
24
the
emergency
service
provider’s
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
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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
petitioner’s
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
provider’s
life
so
long
as
the
22
provider’s
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.
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