Iowa 2021-2022 Regular Session Status: Enacted

HF 418 — A bill for an act relating to property tax levies, exemptions, classifications, assessment limitations, and administration, and including effective date and applicability provisions. (Formerly HSB 93.) Effective date: 01/01/2022. Applicability date: 01/01/2022.

Last action — Signed by Governor.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 08, 2021. Enacted.

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Bill Text

What changed in the latest version

434 added · 454 removed

Plain-language change summary

The amendments to House File 418 clarify the use of taxes collected in self-supported improvement districts. Now, specifically, these funds can cover not just administrative costs but also maintenance expenses for improvements within the district, providing more flexibility on how the money can be used. This change is significant because it ensures that districts can better manage their resources and maintain improvements over time, ultimately benefiting the communities within those districts.

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K i m R e y n o l d s O f f i c e o f t h e G o v e r n o r A d a m G r e g g G O V E R N O R L T g o v e r n o r March 8,2021 The Honorable PaulPate SecretaiyofStateofIowa StateCapitol Des Moines,Iowa50319 Dear Mr.Secretar}-, Iherebytransmit:
House File 418 - Enrolled House File 418 AN ACT RELATING TO PROPERTY TAX LEVIES, EXEMPTIONS, CLASSIFICATIONS, ASSESSMENT LIMITATIONS, AND ADMINISTRATION, AND INCLUDING EFFECTIVE DATE AND APPLICABILITY PROVISIONS.
HouseFile418,anActrelatingtopropertytaxlevies,exemptions,classifications,assessment limitations,andadministration,andincludingeffectivedateandapplicabilit}'provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
The aboveHouseFileisherebyapprovedon thisdate.
Sincereh\ Lev^ld G o v e m o r o cc:
Secretary'oftheSenate Clerk of the House STATE CAPITOL DES MOINES,I O W A 50319 515.281.5211 FAX 515.725.3527WWW.GOVERNOR.IOWA.GOV RIGHT MAIHTAI 1!:
iisa-gia ifSi aim '|I'l ii L Y H o u s e F4 1 8e A NA C T RELATING TO PROPERTY TAX LEVIES, EXEMPTIONS, CLASSIFICATIONS, ASSESSMENT LIMITATIONS, AND ADMINISTRATION, AND INCLUDING E F F E C TD A TA N A P P L I C A BP R O V I S I O N S .
B EI TE N A C TB YT H G E N E RA S S E MO FT H S T A TO FI O W A :
Section 386.8, Code 2021, is amended to read as f o l l o w s :
Section 386.8, Code 2021, is amended to read as follows:
386«8 Operation tax, A city may establish a self-supported improvement district operation fund, and may certify taxes not to exceed the rate limitation as established in the ordinance creating the district, or any amendment thereto, each year to be levied for the fund against all of the property in the district, for the purpose of paying the administrative expenses of the district, which may include but are not limited to administrative personnel salaries, a separate administrative office, planning costs including consultation fees, engineering fees, architectural fees, and legal fees and all other expenses reasonably associated with the administration of the district and the fulfilling of the purposes of the district.
386.8 Operation tax.
A city may establish a self-supported improvement district operation fund, and may certify taxes not to exceed the rate limitation as established in the ordinance creating the district, or any amendment thereto, each year to be levied for the fund against all of the property in the district, for the purpose of paying the administrative expenses of the district, which may include but are not limited to administrative personnel salaries, a separate administrative office, planning costs including consultation fees, engineering fees, architectural fees, and legal fees and all other expenses reasonably associated with the administration of the district and the fulfilling of the purposes of the district.
Parcels of property which are assessed as residential property for property tax purposes are exempt from the tax levied under this section except residential properties within a duly designated historic district or property classified as residential property under section 441.21, subsection 14, paragraph subparagraph (6).
Parcels of property which are assessed as residential property for property tax purposes are exempt from the tax levied under this section except residential properties within a duly designated historic district or property classified as residential property under section 441.21, subsection 14, paragraph “a”, subparagraph (6).
A tax levied under this section is not subject to the levy limitation i ns e c t i3 8 4 .
A tax levied under this section is not subject to the levy limitation in section 384.1.
1 .
Section 386.9, Code 2021, is amended to read as f o l l o w s :
Section 386.9, Code 2021, is amended to read as follows:
However, parcels of property which are assessed as residential property for property tax purposes are exempt from the tax levied under this section except residential properties within a duly designated historic district or property classified as residential property under section 441.21, subsection 14, paragraph subparagraph (6).
However, parcels of property which are assessed as residential property for property tax purposes are exempt from the tax levied under this section except residential properties within a duly designated historic district or property classified as residential property under section 441.21, subsection 14, paragraph “a”, subparagraph (6).
A tax levied under this section is not subject to the levy l i m i t a t i s e c t 3 8 4 .
A tax levied under this section is not subject to the levy limitations in section 384.1 or 384.7.
1 3 8 4 .
7 .
Section 386.10, Code 2021, is amended to read as f o l l o w s :
Section 386.10, Code 2021, is amended to read as follows:
386.10 D e b t s e r v i c e t a x .
386.10 Debt service tax.
However, parcels of property which are assessed as residential property for property tax purposes at the time of the issuance of the bonds are exempt from the tax levied under this section until the parcels are no longer assessed as residential property or until the residential properties are designated as a part of a historic district or property classified as residential property under section 441.21, subsection 14, paragraph subparagraph (6).
However, parcels of property which are assessed as residential property for property tax purposes at the time of the issuance of the bonds are exempt from the tax levied under this section until the parcels are no longer assessed as residential property or until the residential properties are designated as a part of a historic district or property classified as residential property under section 441.21, subsection 14, paragraph “a”, subparagraph (6) .
Section 404.2, subsection 2, paragraph f.
Section 404.2, subsection 2, paragraph f, Code 2021, is amended to read as follows:
Code 2021, i sa m e n dt or e aa s f o l l o w s :
f.
f, A statement specifying whether the revitalization is applicable to none, some, or all of the property assessed as residential, multiresidential# agricultural, commercial, or industrial property within the designated area or a combination thereof and whether the revitalization is for rehabilitation and additions to existing buildings or new construction or both.
A statement specifying whether the revitalization is applicable to none, some, or all of the property assessed as residential, multiresidential, agricultural, commercial, or industrial property within the designated area or a combination thereof and whether the revitalization is for rehabilitation and additions to existing buildings or new construction or both.
For a county, a revitalization area shall include only property which will be used as industrial property, commercial property, multirosidcntial property# or residential property.
For a county, a revitalization area shall include only property which will be used as industrial property, commercial property, multiresidential property, or residential property.
However, a county shall not provide a tax exemption under this chapter to commercial property# multirosidcntial property, or residential property which is located within the limits of a city.
However, a county shall not provide a tax exemption under this chapter to commercial property, multiresidential property, or residential property which is located within the limits of a city.
Section 404.3, subsection 4, paragraph a.
Section 404.3, subsection 4, paragraph a, Code 2021, is amended by striking the paragraph and inserting in lieu thereof the following:
Code 2021, is amended by striking the paragraph and inserting in lieu thereof the following:
6 .
6.
4 f o l l o w s ;
4 follows:
Notwithstanding the schedules provided for in section 404.3, all qualified real estate assessed as residential property^ excluding property classified as residential property under section 441.21, subsection 14, paragraph subparagraph (6), in an area designated under section 404.1, subsection 5, is eligible to receive an exemption from taxation on the first seventy-five thousand dollars of actual value added by the improvements.
Notwithstanding the schedules provided for in section 404.3, all qualified real estate assessed as residential property, excluding property classified as residential property under section 441.21, subsection 14, paragraph “a”, subparagraph (6), in an area designated under section 404.1, subsection 5, is eligible to receive an exemption from taxation on the first seventy-five thousand dollars of actual value added by the improvements.
7 .
7.
Section 441.21, subsection 2 , Code 2021, is amended t or e aa s f o l l o w s :
Section 441.21, subsection 2, Code 2021, is amended to read as follows:
However, in assessing property that i sr e n t o rl e a st ol o w - i n i n d i v i a n d f a m i l i e s as authorized by section 42 of the Internal Revenue Code, as amended, and which section limits the amount that the House File 418, p.
However, in assessing property that is rented or leased to low-income individuals and families as authorized by section 42 of the Internal Revenue Code, as amended, and which section limits the amount that the House File 418, p.
5 individual or family pays for the rental or lease of units in the property, the assessor shall, unless the owner elects to withdraw the property from the assessment procedures for section 42 property, use the productive and earning capacity from the actual rents received as a method of appraisal and s h a l l take into account the extent t o which that use and limitation reduces the market value of the property.
5 individual or family pays for the rental or lease of units in the property, the assessor shall, unless the owner elects to withdraw the property from the assessment procedures for section 42 property, use the productive and earning capacity from the actual rents received as a method of appraisal and shall take into account the extent to which that use and limitation reduces the market value of the property.
The property shall not be subject to section 42 assessment procedures for the assessment year for which section 42 eligibility is withdrawn or a n election i s m a d eT h i s notification must be provided to the assessor no later than March 1 of the assessment year or the owner will be subject to a penalty of five hundred dollars for that assessment year.
The property shall not be subject to section 42 assessment procedures for the assessment year for which section 42 eligibility is withdrawn or an election is made.
The penalty s h a l l be collected a t the same time and in the same manner as regular property taxes.
This notification must be provided to the assessor no later than March 1 of the assessment year or the owner will be subject to a penalty of five hundred dollars for that assessment year.
The penalty shall be collected at the same time and in the same manner as regular property taxes.
Property that is withdrawn from the assessment procedures for section 42 property shall be classified and assessed as multirosidontial residential property unless the property otherwise fails to meet the requirements of subsection i8- 14.
Property that is withdrawn from the assessment procedures for section 42 property shall be classified and assessed as multiresidential residential property unless the property otherwise fails to meet the requirements of subsection 13 14.
Upon adoption of uniform rules by the department of revenue or succeeding authority covering assessments and valuations of such properties, the valuation on such properties shall be d e t e r m i na c c o r dw i t s u cr u l e s i na c c o r d w i t h forms and guidelines contained in the real property appraisal manual prepared by the department as updated from time to time for assessment purposes to assure uniformity, but such rules, forms, and guidelines shall not be inconsistent with or change the foregoing means of determining the actual, market, taxable a n a s s e s v a l u e s .
Upon adoption of uniform rules by the department of revenue or succeeding authority covering assessments and valuations of such properties, the valuation on such properties shall be determined in accordance with such rules and in accordance with forms and guidelines contained in the real property appraisal manual prepared by the department as updated from time to time for assessment purposes to assure uniformity, but such rules, forms, and guidelines shall not be inconsistent with or change the foregoing means of determining the actual, market, taxable and assessed values.
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Section 441.21, subsection 8, paragraph b.
Section 441.21, subsection 8, paragraph b, Code 2021, is amended to read as follows:
Code 0 2 1 , i s amended t o read a s f o l l o w s :
Notwithstanding paragraph any construction or installation of a solar energy system on property classified as agricultural, residential, commercial, multiresidontial, or industrial property shall not increase the actual, assessed, and taxable values of the property for five full assessment y e a r s .
Notwithstanding paragraph “a”, any construction or installation of a solar energy system on property classified as agricultural, residential, commercial, multiresidential, or industrial property shall not increase the actual, assessed, and taxable values of the property for five full assessment years.
Section 441.21, subsections 9 and 10, Code 2021, are a m e n dt or e aa s f o l l o w s :
Section 441.21, subsections 9 and 10, Code 2021, are amended to read as follows:
Not later than November 1 , 1979, and November 1 of each subsequent year, the director shall certify to the county auditor of each county the percentages of actual value at which residential property, agricultural property, commercial property, industrial property, multiresidontial property# property valued by the department of revenue pursuant to chapter 434, and property valued by the department of revenue pursuant to chapters 428, 433, 437, and 438 in each assessing jurisdiction in the county shall be assessed for taxation.
9.
The county auditor shall proceed to determine the assessed values of agricultural property, residential property, commercial property, industrial property, multiresidential property# property valued by the department of revenue pursuant to chapter 434, and property valued by the department of revenue pursuant to chapters 428, 433, 437, and 438 by applying such percentages to the current actual value of such property, as reported to the county auditor by the assessor, and the a s s e s v a l u e d e t e r m s h a b et h e t a x av a l u e s o f such properties upon which the levy shall be made.
Not later than November 1, 1979, and November 1 of each subsequent year, the director shall certify to the county auditor of each county the percentages of actual value at which residential property, agricultural property, commercial property, industrial property, multiresidential property, property valued by the department of revenue pursuant to chapter 434, and property valued by the department of revenue pursuant to chapters 428, 433, 437, and 438 in each assessing jurisdiction in the county shall be assessed for taxation.
The county auditor shall proceed to determine the assessed values of agricultural property, residential property, commercial property, industrial property, multiresidential property, property valued by the department of revenue pursuant to chapter 434, and property valued by the department of revenue pursuant to chapters 428, 433, 437, and 438 by applying such percentages to the current actual value of such property, as reported to the county auditor by the assessor, and the assessed values so determined shall be the taxable values of such properties upon which the levy shall be made.
The percentage of actual value computed by the department of revenue for agricultural property, residential property, commercial property, industrial property, multiresidential property# property valued by the department of revenue pursuant to chapter 434, and property valued by the department of revenue pursuant to chapters 428, 433, 437, and 3 8 a u s e t o d e t e r m i n e av a l uo ft h o c l a s s e s of property does not constitute a rule as defined in section 17A.2, subsection 11.
The percentage of actual value computed by the department of revenue for agricultural property, residential property, commercial property, industrial property, multiresidential property, property valued by the department of revenue pursuant to chapter 434, and property valued by the department of revenue pursuant to chapters 428, 433, 437, and 438 and used to determine assessed values of those classes of property does not constitute a rule as defined in section 17A.2, subsection 11.
Section 441.21, subsection 13, paragraphs a, b, and c .
Section 441.21, subsection 13, paragraphs a, b, and c, Code 2021, are amended to read as follows:
Code 2021, are amended to read as follows:
For the assessment year beginning January 1» 2015# House Pile 418, p.
(1) For the assessment year beginning January 1, 2015, House File 418, p.
7 mobile homo parks» manufactured home communitiGS, land iGasod communitiGO^ assisted living facilitiesii property primarily used or intended for human habitation containing three or more separate dwelling units# and that portion of a building that ia used or intended for human habitation and a proportionate share of the land upon which the building is situated/ regardless of the number of dwelling units located in the buildingy if the use for human habitation is not the primary use of the building and such building is not otherwise classified as residential property# shall be valued as a separate class of property known as multiresidential property and, excluding propertieo referred to in section 427A.1# subsection 9 , shall be assessed at a percentage of its actual value# as determined in this s u b s e c t i o n .
7 mobile home parks, manufactured home communities, land-leased communities, assisted living facilities, property primarily used or intended for human habitation containing three or more separate dwelling units, and that portion of a building that is used or intended for human habitation and a proportionate share of the land upon which the building is situated, regardless of the number of dwelling units located in the building, if the use for human habitation is not the primary use of the building and such building is not otherwise classified as residential property, shall be valued as a separate class of property known as multiresidential property and, excluding properties referred to in section 427A.1, subsection 9, shall be assessed at a percentage of its actual value, as determined in this subsection .
-(-2-)- Beginning with valuations established on or after January 1, 2016, but before January 1, 2022, all of the following shall be valued as a separate class of property known as multiresidential property and, excluding properties referred to in section 427A.1, subsection 9 , shall be assessed at a percentage of its actual value, as determined in this s u b s e c t i o n :
(2) Beginning with valuations established on or after January 1, 2016, but before January 1, 2022, all of the following shall be valued as a separate class of property known as multiresidential property and, excluding properties referred to in section 427A.1, subsection 9, shall be assessed at a percentage of its actual value, as determined in this subsection:
-(-a^ (1) Mobile home parks.
(a) (1) Mobile home parks.
-f-b^ (2) Manufactured home communities.
(b) (2) Manufactured home communities.
•fe^ (3) Land-leased communities.
(c) (3) Land-leased communities.
-fd-)- (4) Assisted living facilities.
(d) (4) Assisted living facilities.
-fe-)- (5) A parcel primarily used or intended for human habitation containing three or more separate dwelling units.
(e) (5) A parcel primarily used or intended for human habitation containing three or more separate dwelling units.
If a portion of such a parcel is used or intended for a purpose that, if the primary use, would be classified as commercial property or industrial property, each such portion, including a proportionate share of the land included in the parcel, if applicable, shall be assigned the appropriate classification pursuant to paragraph -H")- (6) For a parcel that is primarily used or intended for use as commercial property or industrial property, that portion of the parcel that is used or intended for human habitation, regardless of the number of dwelling units contained on the parcel, including a proportionate share of the land included in the parcel, if applicable.
If a portion of such a parcel is used or intended for a purpose that, if the primary use, would be classified as commercial property or industrial property, each such portion, including a proportionate share of the land included in the parcel, if applicable, shall be assigned the appropriate classification pursuant to paragraph “c”.
The portion of such a parcel House File 418, p* 8 used or intended for use as commercial property or industrial property, including a proportionate share of the land included in the parcel, if applicable, shall be assigned the appropriate classification pursuant to paragraph b.
(f) (6) For a parcel that is primarily used or intended for use as commercial property or industrial property, that portion of the parcel that is used or intended for human habitation, regardless of the number of dwelling units contained on the parcel, including a proportionate share of the land included in the parcel, if applicable.
For valuations established for the assessment year beginning January 1, 2015, the percentage of actual value as equalized by the department of revenue as provided in section 441.49 at which multiresidential property shall be assessed shall be the greater of eighty-six and twenty-five hundredths percent or the percentage of actual value determined by the department of revenue at which property assessed as residential property is assessed for the same assessment year under s u b s e c 4 .
The portion of such a parcel House File 418, p.
F o v a l u a t i o n s e s t a t h e a s s e s s m e n t year beginning January 1, 2016, the percentage of actual value as equalized by the department of revenue as provided in section 441.49 at which multiresidential property shall be assessed shall be the greater of eighty-two and five-tenths percent or the percentage of actual value determined by the department of revenue at which property assessed as residential property is assessed for the same assessment year under s u b s e c 4 .
8 used or intended for use as commercial property or industrial property, including a proportionate share of the land included in the parcel, if applicable, shall be assigned the appropriate classification pursuant to paragraph “c”.
F o v a l u a t e s t a b l f o t h ea s s e s s m e n t year beginning January 1, 2017, the percentage of actual value as equalized by the department of revenue as provided in section 441.49 at which multiresidential property shall be assessed shall be the greater of seventy-eight and seventy-five hundredths percent or the percentage of actual value determined by the department of revenue at which property assessed as residential property is assessed for the same assessment year under subsection 4.
b.
For valuations established for the assessment year beginning January 1, 2015, the percentage of actual value as equalized by the department of revenue as provided in section 441.49 at which multiresidential property shall be assessed shall be the greater of eighty-six and twenty-five hundredths percent or the percentage of actual value determined by the department of revenue at which property assessed as residential property is assessed for the same assessment year under subsection 4.
For valuations established for the assessment year beginning January 1, 2016, the percentage of actual value as equalized by the department of revenue as provided in section 441.49 at which multiresidential property shall be assessed shall be the greater of eighty-two and five-tenths percent or the percentage of actual value determined by the department of revenue at which property assessed as residential property is assessed for the same assessment year under subsection 4.
For valuations established for the assessment year beginning January 1, 2017, the percentage of actual value as equalized by the department of revenue as provided in section 441.49 at which multiresidential property shall be assessed shall be the greater of seventy-eight and seventy-five hundredths percent or the percentage of actual value determined by the department of revenue at which property assessed as residential property is assessed for the same assessment year under subsection 4.
For valuations established for the asaooamont year beginning January ly—2022# and each aaaooamont year thoroaftor#—febe pGrcontago of actual value as oqualiaad by the department of revenue as provided in section 441.40 at which multiresidential property shall be aaaeaaed shall be equal to the percentage of actual value determined by the department of revenue at which property assessed as residential property is assessed under subsection 4 for the same aoseooment year.
For valuations established for the assessment year beginning January 1, 2022, and each assessment year thereafter, the percentage of actual value as equalized by the department of revenue as provided in section 441.49 at which multiresidential property shall be assessed shall be equal to the percentage of actual value determined by the department of revenue at which property assessed as residential property is assessed under subsection 4 for the same assessment year.
c, -fi")—For the assessment year beginning January li» 2015y for parcels that^—in part, satisfy the requirements for classification as multiresidential property#—the assessor shall assign to that portion of the parcel the classification of multiresidential property and to such other portions of the parcel the property classification for which such other portions qualify.
c.
-(-2-)- Beginning with valuations established on or after January 1, 2016, but before January 1, 2022, for parcels for which a portion of the parcel satisfies the requirements House File 418, p.
(1) For the assessment year beginning January 1, 2015, for parcels that, in part, satisfy the requirements for classification as multiresidential property, the assessor shall assign to that portion of the parcel the classification of multiresidential property and to such other portions of the parcel the property classification for which such other portions qualify.
10 for classification as multiresidential property pursuant to paragraph '^a^, subparagraph (2), subparagraph division (e) or (f) (5) or (6), the assessor shall assign to that portion of the parcel the classification of multiresidential property and to such other portions of the parcel the property classification for which such other portions qualify.
(2) Beginning with valuations established on or after January 1, 2016, but before January 1, 2022, for parcels for which a portion of the parcel satisfies the requirements House File 418, p.
10 for classification as multiresidential property pursuant to paragraph “a”, subparagraph (2), subparagraph division (e) or (f) (5) or (6), the assessor shall assign to that portion of the parcel the classification of multiresidential property and to such other portions of the parcel the property classification for which such other portions qualify.
NEW SUBSECTION.
NEW SUBSECTION .
( 4 )Land-leased communities.
(4) Land-leased communities.
If a portion of such a parcel is used or intended for a purpose that, if the primary use, would be classified as commercial property or industrial property, each such portion, including a proportionate share of the land included in the parcel, if applicable, shall be assigned the appropriate classification pursuant to paragraph (7) For a parcel that is primarily used or intended for use as commercial property or industrial property, that portion of the parcel that is used or intended for human habitation, regardless of the number of dwelling units contained on the parcel, including a proportionate share of the land included in the parcel, if applicable.
If a portion of such a parcel is used or intended for a purpose that, if the primary use, would be classified as commercial property or industrial property, each such portion, including a proportionate share of the land included in the parcel, if applicable, shall be assigned the appropriate classification pursuant to paragraph “b”.
The portion of such a parcel used or intended for use as commercial property or industrial property, including a proportionate share of the land included in the parcel, if applicable, shall be assigned the appropriate classification pursuant to paragraph b.
(7) For a parcel that is primarily used or intended for use as commercial property or industrial property, that portion of the parcel that is used or intended for human habitation, regardless of the number of dwelling units contained on the parcel, including a proportionate share of the land included in the parcel, if applicable.
Beginning with valuations established on or after January 1, 2022, for parcels for which a portion of the parcel satisfies the requirements for classification as residential property pursuant to paragraph ^a", subparagraph (6) or (7), House File 418, p.
The portion of such a parcel used or intended for use as commercial property or industrial property, including a proportionate share of the land included in the parcel, if applicable, shall be assigned the appropriate classification pursuant to paragraph “b”.
b.
Beginning with valuations established on or after January 1, 2022, for parcels for which a portion of the parcel satisfies the requirements for classification as residential property pursuant to paragraph “a”, subparagraph (6) or (7), House File 418, p.
Property that is rented or leased to low-income individuals and families as authorized by section 42 of the Internal Revenue Code, and that has not been withdrawn from section 42 assessment procedures under subsection 2 of this section, or a hotel, motel, inn, or other building where rooms or dwelling units are usually rented for less than one month shall not be classified as residential property under this s u b s e c t i o n .
Property that is rented or leased to low-income individuals and families as authorized by section 42 of the Internal Revenue Code, and that has not been withdrawn from section 42 assessment procedures under subsection 2 of this section, or a hotel, motel, inn, or other building where rooms or dwelling units are usually rented for less than one month shall not be classified as residential property under this subsection.
d .
d.
A s used i nt h i s s u b s e c t i o n :
As used in this subsection:
(1) ^Assisted living facility'^ means property for providing assisted living as defined in section 231C.2.
(1) “Assisted living facility” means property for providing assisted living as defined in section 231C.2.
'^Assisted living facility''also includes a health care facility, as defined in section 135C.1, an elder group home, as defined in section 231B.1, a child foster care facility under chapter 237, or property used for a hospice program as defined in section 3 5 J .
“Assisted living facility” also includes a health care facility, as defined in section 135C.1, an elder group home, as defined in section 231B.1, a child foster care facility under chapter 237, or property used for a hospice program as defined in section 135J.1.
1 .
(2) “Dwelling unit” means an apartment, group of rooms, or single room which is occupied as separate living quarters or, if vacant, is intended for occupancy as separate living quarters, in which a tenant can live and sleep separately from any other persons in the building.
(2) "'Dwelling unit" means an apartment, group of rooms, or single room which is occupied as separate living quarters or, if vacant, is intended for occupancy as separate living quarters, in which a tenant can live and sleep separately from any other persons in the building.
(3) “Land-leased community” means the same as defined in sections 335.30A and 414.28A.
(3) "'Land-leased community" means the same as defined in s e c t i o n s 3 3 5 4 1 4 .
(4) “Manufactured home community” means the same as a land-leased community.
2 8 A .
(5) “Mobile home park” means the same as defined in section 435.1.
(4) "'Manufactured home community" means the same as a land-leased community.
(5) "'Mobile home park" means the same as defined in section 3 5 .
1 .
Section 558.46, subsection 5 , Code 2021, is amended by striking the subsection.
Section 558.46, subsection 5, Code 2021, is amended by striking the subsection.
This Act, pursuant to section 4.13, does not affect the operation of, or prohibit the application of, prior provisions of the Code sections amended by this Act, or rules adopted under chapter 17A to administer such prior provisions, for assessment years beginning before January 1, 2022, and for duties, powers, protests, appeals.
This Act, pursuant to section 4.13, does not affect the operation of, or prohibit the application of, prior provisions of the Code sections amended by this Act, or rules adopted under chapter 17A to administer such prior provisions, for assessment years beginning before January 1, 2022, and for duties, powers, protests, appeals, House File 418, p.
House File 418r p* 12 proceedings, actions, or remedies attributable to an assessment year beginning before January 1, 2022.
12 proceedings, actions, or remedies attributable to an assessment year beginning before January 1, 2022.
This Act takes effect January 1, 0 2 2 .
This Act takes effect January 1, 2022.
This Act applies to assessment years.beginning on or after January 1, 2022.
This Act applies to assessment years beginning on or after January 1, 2022.
P A G R A S S L E Y A R C H A P M A N Speaker of tHe House P r e s i do ft h eS e n a t e I hereby certify that this bill originated in the House and is known as House File 418, Eighty-ninth General Assembly.
______________________________ ______________________________ PAT GRASSLEY JAKE CHAPMAN Speaker of the House President of the Senate I hereby certify that this bill originated in the House and is known as House File 418, Eighty-ninth General Assembly.
MEGH^ NELSON Chi;4f Clerk of the House Approved 2 0 2 1 K I R E Y N O L G o v e r n o r
______________________________ MEGHAN NELSON Chief Clerk of the House Approved _______________, 2021 ______________________________ KIM REYNOLDS Governor
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Action History

  1. Signed by Governor.

  2. Reported correctly enrolled, signed by Speaker and President.

  3. Explanation of vote.

  4. Message from Senate.

  5. Immediate message.

  6. Passed Senate, yeas 48, nays 0.

  7. Substituted for SF 365.

  8. Read first time, attached to similar SF 365.

  9. Message from House.

  10. Immediate message.

  11. Passed House, yeas 96, nays none.

  12. Introduced, placed on Ways and Means calendar.

Sponsorship breakdown

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0 sponsors · 0 co-sponsors · 150 not signed on

Sponsors (0)

None.

Co-sponsors (0)

None.

Not signed on (150)

150 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

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This bill has been enacted into law. Introduced February 08, 2021. Enacted.
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